Watchdog Watch

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

This private organization 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 organizations that do not meet the standards, information is 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.

American Breast Cancer Foundation, 798 Kenilworth Drive, Suite 210, Towson, Md. 21204; http://www.abcf.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 American Breast Cancer Foundation meets its standards.

American Center for Law and Justice, 1000 Regent University Drive, P.O. Box 64429, Virginia Beach, Va. 23467; http://www.aclj.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 American Center for Law and Justice meets its standards.

American Deputy Sheriffs’ Association, 702 South Grand Street, Monroe, La. 71201; http://www.deputysheriff.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 multi-purpose 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 fund-raising costs not exceed 35 percent of related contributions; (7) that total fund-raising and administrative costs not exceed 50 percent of total income; (8) that the organization substantiate on request its application of funds, in accordance with donor expectations, to the programs and activities described in solicitations; (9) that the organization establish and exercise adequate controls over disbursements; and (10) that direct-contact solicitations, including personal and telephone appeals, shall identify the benefiting organization or cause, the solicitor and the solicitor’s relationship to the benefiting organization, and the programs and activities for which funds are requested.

At the time the report was published, the organization had not provided current information about its solicitations, fund-raising practices, and governance. The alliance is unable to determine if the American Deputy Sheriff’s Association meets the following standards: (1) 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; (2) that the organization establish and exercise controls over fund-raising activities conducted for its benefit by staff, volunteers, consultants, contractors, and controlled or affiliated entities, including commitment to writing of all fund-raising contracts and agreements; (3) that the organization establish and exercise adequate controls over contributions; and (4) that the organization 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.

American Federation of Police and Concerned Citizens, 3801 Biscayne Boulevard, Miami, Fla. 33139; http://www.aphf.org/afp_cc.html. 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 American Federation of Police and Concerned Citizens meets its standards.

American Heart Association, 7272 Greenville Avenue, Dallas, Tex. 75231-4596; http://www.americanheart.org. Meets all standards.

American Institute for Cancer Research, 1759 R Street, N.W., Washington, D.C. 20009; http://www.aicr.org. Meets all standards.

America’s Second Harvest, 35 East Wacker Drive, Suite 2000, Chicago, Ill. 60601-2200; http://www.secondharvest.org. Meets all standards.

Cancer Research Fund of the Damon Runyon-Walter Winchell Foundation, 675 Third Avenue, New York, N.Y. 10017; http://www.cancerresearchfund.org. Meets all standards.

Charity Cars, 1052 West State Road 436, Suite 2064, Altamonte Springs, Fla. 32714; http://www.charitycars.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 Charity Cars meets its standards.

Childhelp USA, 15757 North 78th Street, Scottsdale, Ariz. 85260; http://www.childhelpusa.org. Meets all standards.

Childhood Leukemia Foundation, 1608 Route 88 West, Suite 203, Brick, N.J. 08724; http://www.clf4kids.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 Childhood Leukemia Foundation meets its standards.

Children, Incorporated, P.O. Box 5381, 1000 Westover Road, Richmond, Va. 23220-0381; http://www.children-inc.org. Meets all standards.

Children’s Wish Foundation International, 8615 Roswell Road, Atlanta, Ga. 30350-1822; http://www.childrenswish.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; and (3) that the organization substantiate on request its application of funds, in accordance with donor expectations, to the programs and activities described in solicitations.

At the time the report was published, the organization had not provided current information about its finances, solicitations, fund-raising practices, and governing board. The alliance is unable to determine if the Children’s Wish Foundation International meets 17 of its standards.

Christian Relief Services Charities, 8815 Telegraph Road, Lorton, Va. 22079-1530; http://www.christianrelief.org. Meets all standards.

Council on Economic Priorities, 30 Irving Place, Ninth Floor, New York, N.Y. 10003-2386; http://www.cepnyc.org. Meets all standards.

Don Stewart Association, 11052 N. 24th Avenue, Phoenix, Ariz. 85029. 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 Don Stewart Association meets its standards.

Environmental Defense, 257 Park Avenue South, New York, N.Y. 10010; http://www.environmentaldefense.org. Does not meet the standard calling for organizations’ financial statements to 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 mutli-purpose activities that combine fund raising with one or more activities.

Father Flanagan’s Boys’ Home, 14100 Crawford Street, Boys Town, Neb. 68010; http://www.girlsandboystown.org. Meets all standards.

Feed the Children, P.O. Box 36, Oklahoma City, Okla. 73101-0036; http://www.feedthechildren.org. Does not meet the standard calling for organizations to 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, or the standard calling for organizations to have an independent governing body whose compensated members constitute no more than 20 percent of the total voting membership.