Third Lens
Standards For Charity Accountability
Governance
-
Board Oversight
-
Board Size
-
Board Meetings
-
Board Compensation
-
Conflict of Interest
Measuring Effectiveness
-
Effectiveness Policy
-
Effectiveness Report
Finances
-
Program Expenses
-
Fundraising Expenses
-
Accumulating Funds
-
Audit Report
-
Detailed Expense Breakdown
-
Accurate Expense Reporting
-
Budget Plan
Fundraising & Info
-
Truthful Materials
-
Annual Report
-
Website Disclosures
-
Donor Privacy
-
Cause Marketing Disclosures
-
Complaints
Third Lens does not meet the following 6 Standards for Charity Accountability:
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.
Third Lens does not meet this Standard because:
- Two members out of the eight member board of directors (25%) are compensated directly.
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.
Third Lens 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.
Third Lens does not meet this Standard because:
- The organization has not completed an effectiveness assessment in the last two years.
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.
Third Lens does not meet this Standard because, when the organization provided 2025 budget information, it indicated that the budget did not identify:
- Total projected program service expenses.
- Total projected fundraising expenses.
- Total projected administrative expenses.
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.
Third Lens does not meet this Standard because the organization’s website, https://third-lens.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 2023 program accomplishments.
- Electronic access to the organization’s 2023 IRS Form 990.
- 2023 financial information.
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.
Third Lens does not meet this Standard because the privacy policy on its website, https://third-lens.org, does not indicate:
- How to inform the charity that the visitor does not want their informaiton shared outside the organization.
- 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: 13, 15, 16
Third Lens meets the remaining 11 Standards for Charity Accountability.
Stated Purpose:
"to design and build environments of healing, empowerment, and redemption."
Year, State Incorporated:
2009, GA
Also Known As:
Third Lens Ministries Third Lens Corporation
Third Lens provides program management services for non-profit and church construction projects through a network of industry professionals. Third Lens reports that it connects architects, engineers, real estate and construction professionals with strategic partners and organizations in need of facilities. The organization works with partners in healthcare, education and special needs, refugees, community development, human trafficking, orphan care, and affordable housing. Third Lens reports that it aims to build and strengthen relationships between core partners to ensure a successful capital building project, reduce the risks inherent to construction, oversee the development process, and glorify God.
For the year ended December 31, 2023, Third Lens's program expenses were:
Program services | $804,099 |
Total Program Expenses | $804,099 |
Chief Executive
Brian O'Neil, President
Compensation*
$136,200
Chair of the Board
Mark LeCraw
Chair's Profession / Business Affiliation
Vice President of Engineering, Gaskins + Lecraw
Board Size
8
Paid Staff Size
21
*2025 compensation, as reported by the charity, includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Method(s) Used:
Internet
Fundraising costs were 4% of related contributions. (Related contributions, which totaled $215,392, are donations received as a result of fundraising activities.)
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.
The following information is based on Third Lens's audited financial statements for the year ended December 31, 2023.
Source of Funds
Miscellaneous revenue | $51 |
Investment income | $1,036 |
Donations | $215,392 |
Ministry partners revenue, net | $844,750 |
Total Income | $1,061,229 |
Programs: 84% Fundraising: 1% Administrative: 15%
Total Income | $1,061,229 |
Total expenses: | $960,101 |
Program expenses | $804,099 |
Fundraising expenses | $8,310 |
Administrative expenses | $147,692 |
Other expenses | $0 |
Income in Excess of Expenses | $101,128 |
Beginning Net Assets | $107,753 |
Other Changes In Net Assets | $0 |
Ending Net Assets | $208,881 |
Total Liabilities | $5,846 |
Total Assets | $214,727 |
An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.
This report is not to be used for fundraising or promotional purposes.