Sound Generations

Sound Generations does not meet the following 7 Standards for Charity Accountability:

Standard 1 (Oversight of Operations and Staff)
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.

Sound Generations does not meet this Standard because its board of directors does not:

• Review the performance of the Chief Executive Officer at least once every two years.

Standard 3 (Frequency and Attendance of Board Meetings)
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.

Sound Generations does not meet this Standard because:

• The board of directors did not hold a minimum of three evenly spaced meetings in 2023.

Standard 6 (Board Policy on Effectiveness)
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.

Sound Generations does not meet this Standard because:

• The board of directors does not have a written policy stating that, at least every two years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.

Standard 11 (Financial Statements)
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.

Sound Generations does not meet this Standard because:

• The organization states it does not have audited financial statements for the year ended December 31, 2022.

Standard 14 (Budget)
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.

Sound Generations does not meet this Standard because, when the organization provided 2024 budget information, it indicated that the budget:

• Did not identify projected program service expenses broken down by major program category (food security, health and wellness, transportation, and assistance services).
• Did not identify total projected fundraising expenses.
• Did not identify total projected administrative expenses.

Standard 16 (Annual Report)
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.

Sound Generations does not meet this Standard because the 2022 annual report did not include:

• Total expenses for each program category (food security, health and wellness, transportation, and assistance services).
• Total end-of-year net assets.

Standard 18 (Privacy for Written Appeals & Internet Privacy)
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.

Sound Generations does not meet this Standard because the privacy policy on its website, https://soundgenerations.org/, does not indicate:

• What personal information is being collected and how it will be used.
• How to contact the charity to review personal information that is collected and request corrections.
• How to inform the charity that the visitor does not want his/her information shared with others.
• What security measures are in place to protect personal information that is collected.

The BBB Wise Giving Alliance requested but did not receive complete information from the organization and is unable to verify the organization's compliance with the following Standard(s) for Charity Accountability: 7, 15, 19

Sound Generations meets the remaining 10 Standards for Charity Accountability.