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CHARITY REVIEW
Issued: October 2024 Expires: October 2026

Assistance League of Klamath Basin

Standards Not Met
Standards Not Met
1 6 7 14
1330 East Main Street
Klamath Falls, OR, 97601

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

Assistance League of Klamath Basin does not meet the following 4 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.

ALKB does not meet this Standard because:

  • The board of directors does not review the performance of the Chief Executive Officer at least once every two years.
  • The Chief Executive Officer also serves as the chair of the board of directors.

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.

ALKB 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.

ALKB 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.

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

  • Included total projected program service expenses, however, did not break these expenses down by major program category (Operation School Bell, McKinney Vento Homeless Student program, Children in Foster Care).

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, 15, 19

Assistance League of Klamath Basin meets the remaining 13 Standards for Charity Accountability.

Stated Purpose:
“to transform the lives of children through community programs.”

Year, State Incorporated:
1987, OR

Assistance League of Klamath Basin (ALKB) reports it provides clothing, school supplies, hygiene products, and books to children in southern Oregon. The organization’s programs include Operation School Bell, McKinney Vento Homeless Student program, and Children in Foster Care. Operation School Bell provides new clothing and shoes as well as hygiene kits and hand-knit winter hats and gloves for K-12 students in Klamath Basin, OR, and the Tulelake Basin Joint Unified School District in Northern California. ALKB provides clothing certificates to homeless students through the McKinney Vento Homeless Student program as part of the Federal Assistance Act of 1987. The organization works with local officials of the Oregon State Department of Human Services to provide clothing certificates for children in foster care from infancy to 18 years of age. In addition to ALKB’s permanent programs, the organization also supports the Dolly Parton Imagination Library, Stearns Athletic Shoe program, Award Winning Books program, and Project USA. In 2022, the organization reports it provided 1,250 clothing certificates, with a value of $125 each, to K-12 students through Operation School Bell and an additional 600 clothing certificates through the McKinney Vento program.

For the year ended May 31, 2023, Assistance League of Klamath Basin's program expenses were:

Operation School Bell $208,871
Total Program Expenses $208,871

Chief Executive
Sally-Ann Palcovich, President

Chair of the Board
Sally-Ann Palcovich

Chair's Profession / Business Affiliation
President, Assistance League of Klamath Basin

Board Size
9

Paid Staff Size
0

*2022 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Note: ALKB reports they have no paid staff and are an all volunteer member organization.

Method(s) Used:
Direct mail appeals, Television, Grant proposals, Internet, Direct mail appeals, Radio, Special events, Telemarketing, Foundation grants, Print advertisements, Corporate solicitation

Fundraising costs were 11% of related contributions. (Related contributions, which totaled $240,533, 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 Assistance League of Klamath Basin's audited financial statements for the year ended May 31, 2023.

Source of Funds
Investment loss, net $-3,430
Other income $101
In-kind contributions $2,827
Member dues and activities $5,142
Interest income $8,114
Grants $40,500
Thrift Shop revenue, net $44,753
Special events, net $53,789
Contributions $98,664
Total Income $250,460

Programs: 82% Fundraising: 10% Administrative: 7%

Total Income $250,460
Total expenses: $255,934
  Program expenses $208,871
  Fundraising expenses $26,345
  Administrative expenses $16,689
  Other expenses $4,029
Income in Excess of Expenses $-5,474
Beginning Net Assets $652,615
Other Changes In Net Assets $0
Ending Net Assets $647,141
Total Liabilities $10,943
Total Assets $658,084

Note: According to ALKB’s CPA-reviewed financial statements for the year ended May 31, 2023, the organization received in-kind contributions of $2,827 in the form of professional services ($2,001) and merchandise ($826).

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 Wise Giving Alliance