Junior League of Phoenix
Standards Not Met
- 8
- 9
- 13
Standards Not Met
Standards Legend
- Meets Standards
- Standards Not Met
- Did Not Disclose
- Review In Progress
- Unable to Verify
Standards For Charity Accountability
Governance
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Board Oversight
Oversight of Operations and Staff: Standard 1
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, fundraising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.The organization meets this standard.
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Board Size
Number of Board Members: Standard 2
Description
Soliciting organizations shall have a board of directors with a minimum of five voting members.The organization meets this standard.
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Board Meetings
Frequency and Attendance of Board Meetings: Standard 3
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.The organization meets this standard.
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Board Compensation
Compensated Board Members: Standard 4
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.The organization meets this standard.
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Conflict of Interest
Conflict of Interest: Standard 5
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.The organization meets this standard.
Measuring Effectiveness
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Effectiveness Policy
Board Policy on Effectiveness: Standard 6
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.The organization meets this standard.
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Effectiveness Report
Board Approval of Written Report on Effectiveness: Standard 7
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.The organization meets this standard.
Finances
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Program Expenses
Program Service Expense Ratio: Standard 8
Description
Spend at least 65% of its total expenses on program activities.Junior League of Phoenix does not meet this standard because:According to the charity's CPA Reviewed Financial Statements for the year-ended 5/31/2019, the charity spent $315,592.00, or 60.68%, of its total expenses ($520,129.00) on program service activities.
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Fundraising Expenses
Fundraising Expense Ratio: Standard 9
Description
Spending should be no more than 35% of related contributions on fundraising. Related contributions include donations, legacies, and other gifts received as a result of fundraising efforts.Junior League of Phoenix does not meet this standard because: According to the charity's CPA Reviewed Financial Statements for the year-ended 5/31/2019, its total fundraising expenses ($127,178.00) were 46.18% of related contributions. (A related contribution is income received as a result of fundraising efforts.).
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Accumulating Funds
Ending Net Assets: Standard 10
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.The organization meets this standard.
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Audit Report
Financial Statements: Standard 11
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 $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, 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.The organization meets this standard.
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Detailed Expense Breakdown
Detailed Functional Breakdown of Expenses: Standard 12
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, fundraising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.The organization meets this standard.
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Accurate Expense Reporting
Accuracy of Expenses in Financial Statements: Standard 13
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 fundraising expenses or otherwise understate the amount a charity spends on fundraising, and/or overstate the amount it spends on programs will not meet this standard.Junior League of Phoenix does not meet this standard because:
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Budget Plan
Budget: Standard 14
Description
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fundraising, and administration.The organization meets this standard.
Fundraising & Info
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Truthful Materials
Misleading Appeals: Standard 15
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.The organization meets this standard.
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Annual Report
Annual Report: Standard 16
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, fundraising and administrative categories as in the financial statements, and (iii) ending net assets.The organization meets this standard.
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Website Disclosures
Web Site Disclosures: Standard 17
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.The organization meets this standard.
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Cause Marketing Disclosures
Cause Related Marketing: Standard 19
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).The organization meets this standard.
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Complaints
Complaints: Standard 20
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 fundraising practices, privacy policy violations and/or other issues.The organization meets this standard.
Conclusion
Junior League of Phoenix does not meet the following 3 Standards for Charity Accountability:
Standard 8: Program Service Expense Ratio - Spend at least 65% of its total expenses on program activities.
Junior League of Phoenix does not meet this standard because:According to the charity's CPA Reviewed Financial Statements for the year-ended 5/31/2019, the charity spent $315,592.00, or 60.68%, of its total expenses ($520,129.00) on program service activities.
Standard 9: Fundraising Expense Ratio - Spending should be no more than 35% of related contributions on fundraising. Related contributions include donations, legacies, and other gifts received as a result of fundraising efforts.
Junior League of Phoenix does not meet this standard because: According to the charity's CPA Reviewed Financial Statements for the year-ended 5/31/2019, its total fundraising expenses ($127,178.00) were 46.18% of related contributions. (A related contribution is income received as a result of fundraising efforts.).
Standard 13: Accuracy of Expenses in Financial Statements - 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 fundraising expenses or otherwise understate the amount a charity spends on fundraising, and/or overstate the amount it spends on programs will not meet this standard.
Junior League of Phoenix does not meet this standard because:
Junior League of Phoenix meets the remaining 16 Standards for Charity Accountability.
Purpose
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Year, State Incorporated
1930, AZ
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Stated Purpose
To promote voluntarism, developing the potential of women, and improving the community through the effective action and leadership of trained volunteers.
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Also Known As:
The Junior League of Phoenix Foundation, The Junior League of Phoenix Inc
Programs
Junior League of Phoenix provides training to its volunteers with learning opportunities ranging from leadership and organizational development training to community program instruction and nonprofit fundraising skills. Through this curriculum, members learn how to manage and train volunteers and also how to collaborate with community agencies to maximize a volunteer’s impact and thus aid a greater number of disadvantaged and underserved communities. The organization’s members use the training to go on to serve on the boards of other nonprofit agencies and commissions; advocate om issues of public policy and organize community programs that address areas of need to build stronger communities. According to the organization, in 2019, more than 500 members of the Junior League of Phoenix developed their skills at various leadership training, summits, and speaker panels throughout the year.
For the year ended May 31, 2019, Junior League of Phoenix program expenses were:
| Programs | $315,592 |
| Program Expenses | $315,592 |
Governance & Staff
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Board Chair
Ms. Jennie Elser, PPC Associate
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Chair's Profession / Business Affiliation
Group Twenty Seven
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Board Size
8
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Paid Staff Size
2
Fundraising
Method(s) Used:
Direct mail appeals, Invitations to fundraising events, Grant proposals, Internet, Membership appeals, Appeals via Social Media (Facebook, etc.).
% of Related Contributions on Fundraising: 46.18%
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 Junior League of Phoenix's Audited financial statements for the fiscal year ending May 31, 2019
| Source of Funds | |
|---|---|
| Membership dues | $135,319 |
| Public contributions | $107,363 |
| Rummage sale (less direct cost of $47,836) | $100,369 |
| Investment income | $79,296 |
| Special events (direct benefits to donors of $46,298) | $32,716 |
| Other program service revenue | $15,889 |
| Miscellaneous income | $1,218 |
| Total Income | $472,170 |
Breakdown of Expenses
| Total Income | $472,170 |
| Total Expenses: | $520,129 |
| Program Expenses | $315,592 |
| Fundraising Expenses | $127,178 |
| Administrative Expenses | $77,359 |
| Other Expenses | $0 |
| Expenses in Excess of Income | $47,959 |
| Beginning Net Assets | $1,991,228 |
| Other Changes In Net Assets | $0 |
| Ending Net Assets | $1,943,269 |
| Total Liabilities | $4,820 |
| Total Assets | $1,948,098 |
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