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CHARITY REVIEW
Issued: July 2023 Expires: July 2025

Mark Making

Standards Not Met
Standards Not Met
1 2 6 13 17 18
(423) 605-5257
PO Box 4271
Chattanooga, TN, 37405
https://markmaking.org
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Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

Mark Making does not meet the following 6 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.

Standard 2 (Number of Board Members)
Soliciting organizations shall have a board of directors with a minimum of five voting 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.

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 fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.

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.

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.

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: 3, 7, 9, 11, 14, 16

Mark Making meets the remaining 8 Standards for Charity Accountability.

Stated Purpose:
"Empowers individuals and transforms communities."  

Year, State Incorporated:
2009, TN

Mark Making offers art instruction to underserved populations whose outcomes often contribute to public art projects and performances."  

For the year ended December 31, 2021, Mark Making's program expenses were:

Programs $176,833
Total Program Expenses $176,833

Chief Executive
Frances McDonald, Executive Director

Chair of the Board
Martin Gadd

Board Size
3

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 Mark Making's IRS Form 990 for the year ended December 31, 2021.

Source of Funds
Contributions and Grants $214,679
Investment Income $43,376
Program Service Revenue $29,606
Total Income $287,661

Programs: 90% Fundraising: 0% Administrative: 10%

Total Income $287,661
Total expenses: $196,789
  Program expenses $176,833
  Fundraising expenses $0
  Administrative expenses $19,956
  Other expenses $0
Income in Excess of Expenses $90,872
Beginning Net Assets $422,672
Other Changes In Net Assets $0
Ending Net Assets $513,544
Total Liabilities $2,260
Total Assets $515,804

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.

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Report completed by:
BBB Serving Southeast Tennessee & Northwest Georgia