Charity Review

Issued: June 2015 Expires: December 2017

Charity Seal Holder

Ohio Association of Child Caring Agencies

Meets Standards
 
(614) 461-0014 2600 Corporate Exchange Dr Ste 180, Columbus OH 43231-1671 www.oacca.org
  1. Conclusions
  2. Purpose
  3. Programs
  4. Governance & Staff
  5. Fund Raising
  6. Tax Status
  7. Financial
  8. BBB Comment
Conclusions

Ohio Association of Child Caring Agencies meets the 20 Standards for Charity Accountability.

Purpose

MISSION STATEMENT:
The Ohio Association of Child Caring Agencies, Inc. applies the collective strength of its members to sustainably improve the provision of services to children, young adults, and families through policy advocacy, performance improvement, and member support.

VISION STATEMENT:
The best system for better results.

CORE VALUES:
The Ohio Association of Child Caring Agencies, Inc. believes:
* Every child is entitled to respect as an individual with rights, dreams, and hopes;
* Every child deserves a safe and healthy environment in which to thrive;
* Serving children in need today will benefit society tomorrow;
* We are partners in achieving positive outcomes for children and families by addressing their physical, psychological, social,educational, vocational, and spiritual needs;
* By working together we can do more good for our clients, our communities, and ourselves, and;
* We are committed to lifelong learning and continuing education in best practices.

Incorporated: 1974 in OH

Also Known As: OACCA , The Ohio Association of Child Caring Agencies, Inc.

Programs

PROGRAMS & SERVICES:

Community Based Mental Health Services include treatment of a wide range of services to meet the behavioral, mental, emotional and developmental needs of children and families.

Day Treatment or Partial Hospitalization provides intensive mental health services to youth in coordination with academic instruction, on an out-patient basis. It is also available for youth “stepping down” from residential treatment and those who can remain in a community-based setting. Many youth who receive day treatment services reside in foster care.

Programs for Youth Who are Delinquent or Unruly work to keep youngsters from further involvement with law enforcement. Youth on probation and their families may receive counseling and other community services in order to reduce the risk of future delinquent behaviors.

Programs for Developmentally Disabled Youth: Many Ohio agencies offer programming for this population of youth. Program features may include supportive and transitional living, residential care, and day treatment services.

Early Childhood Services provide support and service coordination for families of infants and toddlers who are at risk for or are experiencing developmental delays or early signs of mental health challenges.

Home and Community Based Family Services are intensive family therapy sessions for families of youths who are ready to leave residential or foster care to return to their family homes, who are older teens transitioning into independent living programs, or who are living with their families but are at risk of being placed out of home.

Independent and Transitional Living is a service provided to teens to teach them the skills necessary to live on their own, such as financial management, career/educational planning, budgeting and other life skills.

Programs for Juvenile Sex Offenders: Ohio certifies certain programs that are designed specifically for youth of all ages, both male and female, who have substantiated sexual abuse charges or who have exhibited sexually abusive behavior.

School-Based Mental Health Services: These programs offer a variety of services targeting those students who have emotional and behavioral difficulties in general education.

Family Foster Care is for children whose families are unable to care for them temporarily. These children receive care and supervision from professionally-trained foster families.

Foster-to-Adopt and Adoption programs are offered by agencies to match “waiting children” (in the custody of the public child welfare system) with carefully screened and trained families who want to add to their families through adoption.

Independent Living is a service provided to teens to teach them the skills necessary to live on their own, such as financial management, career/educational planning, budgeting and other life skills.

Residential Care and Group Homes are provided in facilities where children reside for short or longer periods in order to receive care and supervision 24 hours a day for two or more consecutive weeks.

Shelter Care is a group home or a part of a residential center that provides temporary emergency care for children in crisis or who have run away from home. It is the short-term crisis placement for children who are threatened or alleged to be abused, neglected, or dependent. 

Governance & Staff

Board Chair: Dr. Jeffrey Greene PhD, Board Member Business Affiliation: House of New Hope

CEO: Mr. Mark M. Mecum, Executive Director

Board Size: 13

Staff: 3

Fund Raising
Method(s) used: Invitations to Fundraising Events Print Advertisements (Newspapers, Magazines, etc.) Grant Proposals Internet Appeals Cause-Related Marketing Membership Appeals Appeals via Social Media (Facebook, etc.)

% of Related Contributions on Fundraising: 0.00%

Tax Status

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

Financial

The following information is based on Ohio Association of Child Caring Agencies Audited Financial Statements for the fiscal year ending Tuesday, December 31, 2013.

Source of Funds
Membership Dues $308,172
Program Service Revenue $266,513
Investment Income $4,663
Contributions, Gifts & Grants $7,335
Total Income: $586,683
 
Fusion Chart
 
Program Expenses: $445,043
Administrative Expenses: $49,658
Total Expenses: $494,701
 
Income in Excess of Expenses: $91,982
 
Beginning Net Assets: $189,557
Ending Net Assets: $281,539
Total Liabilities: $118,256
Total Assets: $399,795

In the course of completing the BBB online, Charity Review Program Evaluation Review this organization instructed its accounting firm to apply the most applicable, nonprofit FASB Standards in compiling its annual audit report, then in progress. Thus, the organization's audit report was modified and by this action the organization successfully addressed BBB Standard #12. This organization is now reporting expenses in the IRS recommended 'functional category' format and subsequently modified its budget development procedure to incorporate this same, 'functional category' format, as well.

BBB Comment

A BBB Accredited Charity since June 2015. BBB accreditation does not mean this charity's programs or services have been evaluated or endorsed by BBB or that BBB has made a determination as to this charity's competency in performing services.


An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the Council of Better Business Bureaus, Inc.

This report is not to be used for fund raising or promotional purposes.

Standards Legend

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  • Standards Not Met IconStandards Not Met
  • Did Not Disclose IconDid Not Disclose
  • Review in Progress IconReview in Progress
  • Unable to Verify IconUnable to Verify
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Standard 1: Board Oversight


Description:

Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

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Standard 2: Board Size


Description:

Soliciting organizations shall have a board of directors with a minimum of five voting members.

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Standard 3: Board Meetings


Description:

An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

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Standard 4: Board Compensation


Description:

Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

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Standard 5: Conflict of Interest


Description:

No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.

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Standard 6: Effectiveness Policy


Description:

Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

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Standard 7: Effectiveness Report


Description:

Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

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Standard 8: Program Expenses


Description:

Spend at least 65% of its total expenses on program activities.

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Standard 9: Fund Raising Expenses


Description:

Spending should be no more than 35% of related contributions on fund raising. Related contributions include donations, legacies, and other gifts received as a result of fund raising efforts.

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Standard 10: Accumulating Funds


Description:

Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

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Standard 11: Audit Report


Description:

Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $500,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $500,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

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Standard 12: Detailed Expense Breakdown


Description:

Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

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Standard 13: Accurate Expense Reporting


Description:

Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.

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Standard 14: Budget Plan


Description:

Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.

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Standard 15: Truthful Materials


Description:

Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.

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Standard 16: Annual Report


Description:

Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

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Standard 17: Website Disclosures


Description:

Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

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Standard 18: Donor Privacy


Description:

Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

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Standard 19: Cause Marketing Disclosures


Description:

Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).

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Standard 20: Complaints


Description:

Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fund raising practices, privacy policy violations and/or other issues.