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CHARITY REVIEW

Tall Cedar Foundation

Standards Not Met
Standards Not Met
1 6 7 8 10 16
(717) 232-5991
4309 Linglestown Road, Suite 116, Box 4
Harrisburg, PA, 17112
https://tallcedarfoundation.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

Tall Cedar Foundation 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.

TCF does not meet this Standard because its board of directors did not:

  • Review the performance of the Chief Executive Officer at least once every two years.
  • Receive a copy of the organization’s IRS Form 990.

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.

TCF 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.

TCF does not meet this Standard because:

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

Standard 8 (Program Service Expense Ratio)
Spend at least 65% of its total expenses on program activities.

TCF does not meet this Standard because:

  • According to the organization's 2023 audited financial statements, TCF spent $47,789 or 54% of its total expenses on programs.

Standard 10 (Ending Net Assets)
Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

TCF does not meet this Standard because:

  • According to the organization's 2023 audited financial statements, TCF's total unrestricted net assets were $1,339,152, or 15.07 times the charity's total expenses of $88,850.

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.

TCF does not meet this Standard because:

  • The organization states it does not have an annual report covering activities conducted in 2023.

Tall Cedar Foundation meets the remaining 14 Standards for Charity Accountability.

Stated Purpose:
"to raise money and awareness for children affected by Muscular Dystrophy."

Year, State Incorporated:
1974, PA

Also Known As:
Tall Cedars' Foundation

Tall Cedar Foundation (TCF) reports that it raises funds to support research and those affected by Muscular Dystrophy (MD). The organization is an appendant organization of the Freemasons and Tall Cedars of Lebanon International, open to Master Masons in good standing. TCF’s Muscular Dystrophy Relief Fund (MDRF) provides relief to children affected by MD and promotes their physical, emotional, and social well-being. The MDRF offers grants to cover medical, therapeutic, and adaptive equipment, other MD-related costs, and recreational activities. Grant referrals are initiated by local chapters of Tall Cedars International throughout North, Central, and South America. The referrals are forwarded to TCF for a final determination, with awarded funds dispersed to the relevant providers or vendors.

For the year ended December 31, 2023, Tall Cedar Foundation's program expenses were:

Program services: $47,789

Total Program Expenses: $47,789

Chief Executive
Joshua Schutts, PhD, Chair, Tall Cedar Foundation

Chair of the Board
Joshua Schutts, PhD

Chair's Profession / Business Affiliation
Research Associate, University of West Florida

Board Size
17

Paid Staff Size
0

Note: The organization reports it is run by all volunteers.

Method(s) Used:
Direct mail appeals, Internet, Direct mail appeals

Fundraising costs were 24% of related contributions. (Related contributions, which totaled $83,877, 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 Tall Cedar Foundation's audited financial statements for the year ended December 31, 2023.

Source of Funds
Interest and dividend income, net $77,335
Realized gain on sale of invesments $261
Unrealized gain on investments $268,232
Contributions $83,877
Total Income $429,705

Programs: 54% Fundraising: 22% Administrative: 24%

Total Income $429,705
Total expenses: $88,850
  Program expenses $47,789
  Fundraising expenses $19,907
  Administrative expenses $21,154
  Other expenses $0
Income in Excess of Expenses $340,855
Beginning Net Assets $2,104,396
Other Changes In Net Assets $0
Ending Net Assets $2,445,251
Total Liabilities $8,205
Total Assets $2,453,456

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.

RELATED CONTENT

Report completed by:
BBB Wise Giving Alliance