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 organizations that do not meet the standards, information is given only on those standards that are not met. Those organizations meet all the other standards. Unless stated otherwise, the organizations are tax-exempt under Section 501(c)(3) of the Internal Revenue Code and are eligible to receive contributions deductible as charitable donations for federal income tax purposes.

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

Alternative Gifts International, P.O. Box 2267, Lucerne Valley, Calif. 92356; http://www.altgifts.org. As of January 2003, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if Alternative Gifts International meets its standards.

American Civil Liberties Union Foundation, 125 Broad Street, 18th Floor, New York, N.Y. 10004; http://www.aclu.org. Meets all standards.

Big Brothers Big Sisters of America, 230 North 13th Street, Philadelphia, Pa. 19107-1510; http://www.bbbsa.org. Meets all standards.

Charity Cars, 750 Miami Springs Drive, Longwood, Fla. 32779; http://www.charitycars.org. Does not meet the standards that call for the soliciting organization to provide on request complete financial statements, audited when income exceeds $100,000, that present the overall financial activities and financial position of the organization, and that are prepared in accordance with generally accepted accounting principles and reporting practices; and for the soliciting organization to substantiate on request its application of funds, in accordance with donor expectations, to the programs and activities described in solicitations.

As of December 2002, the organization had not provided complete information about its finances, solicitations and informational materials, fund-raising practices, and governance. The alliance is unable to determine if Charity Cars meets five additional standards.

Children’s Cancer Research Fund, 4930 West 77th Street, Suite 364, Minneapolis, Minn. 55435; http://www.childrenscancer.org. Does not meet the following standards: (1) that a reasonable percentage (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; (2) that a reasonable percentage (at least 50 percent) of public contributions be applied to the programs and activities described in solicitations, in accordance with donor expectations; and (3) that fund-raising costs be reasonable, not exceeding 35 percent of related contributions.

As of January 2003, the organization had not provided complete information about its use of funds. The alliance is unable to determine if the Children’s Cancer Research Fund meets two additional standards.

Church World Service, 475 Riverside Drive, Suite 700, New York, N.Y. 10015; http://www.churchworldservice.org. Meets all standards.

Defeat Diabetes Foundation, 501 150th Avenue North, Madeira Beach, Fla. 33708; http://www.defeatdiabetes.org. As of January 2003, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the Defeat Diabetes Foundation meets its standards.

Heart Support of America, 6344 Clinton Highway, Knoxville, Tenn. 31912; http://www.heartsupport.com. As of January 2003, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if Heart Support of America meets its standards.

Helen Keller Worldwide, 352 Park Avenue South, Suite 1200, New York, N.Y. 10010; http://www.hkworld.org. Meets all standards.

Humane Farming Association, P.O. Box 3577, San Rafael, Calif. 94912; http://www.hfa.org. As of January 2003, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the Humane Farming Association meets its standards.

Humane Society of the United States, 2100 L Street, N.W., Washington, D.C. 20037; http://www.hsus.org. Meets all standards.

International Society for Animal Rights, 965 Griffin Pond Road, Clarks Summit, Pa. 18411; http://www.isaronline.org. As of January 2003, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the International Society for Animal Rights meets its standards.

Junior Police Academy, 1114 West Seventh Street, Suite 3, Austin, Tex. 78703. As of January 2003, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the Junior Police Academy meets its standards.

National Humane Education Society, P.O. Box 340, Charles Town, W.Va. 25414-0340; http://www.nhes.org. Does not meet the standard that calls for the soliciting organization’s financial statements to present adequate information to serve as a basis for informed decisions, including, but not limited to, significant categories of contributions and other income, expenses reported in categories corresponding to the descriptions of major programs and activities contained in informational materials, a detailed schedule of expenses by natural classification, presenting the natural expenses incurred for each major program and supporting activity, accurate presentation of all administrative costs, and disclosure of multipurpose activities that combine fund raising with one or more activities.

As of January 2003, the organization had not provided complete information about its fund-raising activities and special events. In addition, the alliance disagrees with the organization’s allocation of joint costs for the fiscal year that ended June 30, 2001. The alliance is therefore unable to determine if the National Humane Education Society meets five additional standards.

National Park Trust, 415 Second Street, N.E., Washington, D.C. 20002; http://www.parktrust.org. As of January 2003, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the National Park Trust meets its standards.

National Parks Conservation Association, 1300 19th Street, N.W., Suite 300, Washington, D.C. 20036; http://www.npca.org. Meets all standards.

Trinity Broadcasting Network, P.O. Box A, Santa Ana, Calif. 92711; http://www.tbn.org. As of January 2003, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the Trinity Broadcasting Network meets its standards.

Unitarian Universalist Service Committee, 130 Prospect Street, Cambridge, Mass. 02139-1845; http://www.uusc.org. Does not meet the standard that calls for the soliciting organization to substantiate on request its application of funds, in accordance with donor expectations, to the programs and activities described in solicitations.

United Jewish Communities, 111 Eighth Avenue, Suite 11E, New York, N.Y. 10011-5201; http://www.ujc.org. Meets all standards.

Veterans Fund, P.O. Box 150, Port Treverton, Pa. 17864. As of January 2003, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the Veterans Fund meets its standards.

Women for Women International, 733 15th Street, N.W., Suite 310, Washington, D.C. 20005; http://www.womenforwomen.org. As of January 2003, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if Women for Women International meets its standards.