The Barn Group Land Trust

The Barn Group Land Trust does not meet the following 8 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.

TBG does not meet this Standard because:

• The board of directors does not review the performance of the chief executive officer.
• The organization does not have a conflict of interest policy.
• The board of directors does not receive the organization's IRS Form 990.
• The board of directors does not receive the organization's latest financial statements.
• The organization's paid chief executive officer serves as the chair of the board.

Standard 4 (Compensated Board Members)
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.

TBG does not meet this Standard because:

• Three out of the eight (38%) board directors, including the board chair and treasurer, are compensated. All three directors are compensated directly as paid staff members.

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.

TBG 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 7 (Board Approval of Written Report on Effectiveness)
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.

TBG does not meet this Standard because:

• The organization has not completed an effectiveness assessment in the last two years.

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.

TBG does not meet this Standard because:

• Although the organization's 2021 IRS Form 990 reported $12,541,051 in revenue, it states it does not have audited financial statements for 2021.

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.

TBG does not meet this Standard because:

• The organization states it does not have an annual report covering activities conducted in 2021.

Standard 17 (Web Site Disclosures)
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.

TBG does not meet this Standard because the organization’s website, https://thebarngroup.org, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:

• A summary of 2021 program service accomplishments.

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.

TBG does not meet this Standard because the organization’s website, https://thebarngroup.org, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:

• A link to a privacy policy.

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: 9, 10, 13, 14

The Barn Group Land Trust meets the remaining 8 Standards for Charity Accountability.