Southern Foundation for Homeless Children

Southern Foundation for Homeless Children does not meet the following 10 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.

SFHC does not meet this Standard because:

• The board of directors does not have a conflict of interest policy.
• The board of directors did not review the performance of the Chief Executive Officer within the last two years.

Standard 3 (Frequency and Attendance of Board Meetings)
An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

SFHC does not meet this Standard because:

• The board of directors did not hold at least three meetings during 2025.

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.

SFHC does not meet this Standard because:

• The organization's paid Chief Executive Officer also serves as the board chair.

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.

SFHC does not meet this Standard because:

• The board of directors does not have a written policy stating that, at least Every 2 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.

SFHC 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.

SFHC does not meet this Standard because:

• According to the organization's 2024 IRS Form 990, program service expenses were $78,400 or 27% of total expenses $293,469.

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.

SFHC does not meet this Standard because, when the organization provided 2026 budget
information, it indicated that a budget:

• Was not produced.

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.

SFHC does not meet this Standard because:

• The organization did not produce a 2024 annual report.

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.

SFHC does not meet this Standard because the organization's website, https://www.southernfoundationfhc.com, does not provide include:

• Access to the organization's 2024 IRS Form 990.
• A roster of the organization's board of directors.
• The organization's 2024 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.

SFHC does not meet this Standard because:

• The organization's website, https://www.southernfoundationfhc.com, does not provide access 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: 15

Southern Foundation for Homeless Children meets the remaining 9 Standards for Charity Accountability.