Watchdog Watch

Following are summaries of recent reports by the BBB Wise Giving Alliance.

This private group reports on whether charities meet standards for fund raising, governance, financial management, and public information. The alliance does not approve or disapprove of charities, and urges potential donors to evaluate the importance of variations from the standards. It also notes that charities’ practices may change at any time.

For charities that do not meet the standards, details are given only on those standards that are not met. Those organizations meet all other standards.

Copies of the full reports are available from the Council of Better Business Bureaus, Wise Giving Alliance, 4200 Wilson Boulevard, Suite 800, Arlington, Va. 22203; http://www.give.org.

March of Dimes Birth Defects Foundation, 1275 Mamaroneck Avenue, White Plains, N.Y. 10605; http://www.modimes.org. Meets all standards.

National Audubon Society, 700 Broadway, New York, N.Y. 10003-9562; http://www.audubon.org. At the time the report was published, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the National Audubon Society meets its standards.

National Children’s Cancer Society, 1015 Locust, Suite 600, St. Louis, Mo. 63101; http://www.children-cancer.org. Meets all standards.

National Children’s Leukemia Foundation, 172 Madison Avenue, Suite 502, New York, N.Y. 10016; http://www.leukemiafoundation.org. Does not meet the following standards: (1) that the organization provide on request an annual report that includes information about its purposes, current activities, governance, finances, and tax-exempt status; (2) that the organization provide on request complete annual financial statements, audited when income exceeds $100,000, that present the overall financial activities and financial position of the organization, and are prepared in accordance with generally accepted accounting principles and reporting practices; (3) that financial statements present adequate information to serve as a basis for informed decisions, including significant categories of contributions and other income, expenses reported in categories corresponding to the description of major programs and activities contained in informational materials, a statement of functional allocation of expenses, accurate presentation of all administrative costs, and disclosure of multipurpose activities that combine fund raising with one or more activities; (4) that at least 50 percent of total income from all sources be applied to programs and activities directly related to the purposes for which the organization exists; (5) that at least 50 percent of public contributions be applied to the programs and activities described in solicitations, in accordance with donor expectations; (6) that the organization substantiate on request its application of funds, in accordance with donor expectations, to the programs and activities described in solicitations; and (7) that solicitations in conjunction with the sale of goods, services, or admissions identify at the point of solicitation the benefiting organization, a source from which written information is available, and the actual or anticipated portion of the sale or admission price to benefit the charitable organization or cause.

At the time the report was published, the organization had not provided current information about its finances, solicitations and informational materials, fund-raising practices, and governance. The alliance is unable to determine if the foundation meets the following standards: (1) that organizations establish and exercise adequate controls over disbursements; (2) that solicitations and informational materials, distributed by any means, be accurate, truthful, and not misleading, both in whole or in part; (3) that organizations establish and exercise adequate controls over contributions; and (4) that groups have an active governing body that, among other things, meets at least three times a year, with a majority of its members present on average.

National Federation of the Blind, 1800 Johnson Street, Baltimore, Md. 21230; http://www.nfb.org. Meets all standards.

National Kidney Foundation, 30 East 33rd Street, New York, N.Y. 10016; http://www.kidney.org. Meets all standards.

National Law Enforcement Officers Memorial Fund, 605 E Street, Washington, D.C. 20004; http://www.nleomf.com. At the time the report was published, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the fund meets its standards.

National Osteoporosis Foundation, 1232 22nd Street, N.W., Washington, D.C. 20037-1292; http://www.nof.org. Meets all standards.

National Relief Charities, 70 Main Street, Suite 43, Warrenton, Va. 20186; http://www.nrcprograms.org. At the time the report was published, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if National Relief Charities meets its standards.

National Youth Leadership Forum, 1110 Vermont Avenue, N.W., Suite 330, Washington, D.C. 20005; http://www.nylf.org. Meets all standards.

Peace Tax Foundation, 2121 Decatur Place, N.W., Washington, D.C. 20008-1923; http://www.nonviolence.org/peacetax. Meets all standards.

Reserve Police Officers Association, 1305 Long Run Road, Friedensburg, Pa. 17933; http://www.reservepolice.org. At the time the report was published, the group had not provided current data about its finances, programs, and governance. The alliance is unable to determine if the Reserve Police Officers Association meets its standards.

Southwest Indian Foundation, P.O. Box 86, 100 West Coal Avenue, Gallup, N.M. 87305; http://www.southwestindian.com. Does not meet the following standards: (1) that the organization provide on request an annual report that includes information about its purposes, current activities, governance, finances, and tax-exempt status; (2) that the organization provide on request complete annual financial statements, audited when income exceeds $100,000, that present the overall financial activities and financial position of the organization, and are prepared in accordance with generally accepted accounting principles and reporting practices; (3) that the organization substantiate on request its application of funds, in accordance with donor expectations, to the programs and activities described in solicitations; (4) that the organization establish and exercise adequate controls over disbursements; (5) that the organization shall substantiate on request that solicitations and informational materials, distributed by any means, are accurate, truthful, and not misleading, both in whole and in part; and (6) that solicitations in conjunction with the sale of goods, services, or admissions identify at the point of solicitation the benefiting organization, a source from which written information is available, and the actual or anticipated portion of the sale or admission price to benefit the charitable organization or cause.

At the time the report was published, the organization had not provided current information about its finances, fund-raising practices, and solicitations and informational materials. The alliance is unable to determine if Southwest Indian Foundation meets nine of its standards.

St. Labre Indian School Educational Association, P.O. Box 77, Ashland, Mont. 59003; http://www.stlabre.org. At the time the report was published, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the St. Labre Indian School Educational Association meets its standards.

United Cancer Research Society, 3545 20th Street, Highland, Calif. 92346; http://www.unitedcancer.org. At the time the report was published, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the United Cancer Research Society meets its standards.