Give.org logo
Support Give.org
Support Give.org
CHARITY REVIEW
Issued: December 2015 Expires: December 2017

Friends of the Children's Eternal Rainforest

Standards Not Met
Standards Not Met
3 11 16
(314) 941-1257
242 Old Sulphur Spring Rd
Ballwin, MO, 63021
https://www.friendsoftherainforest.org/
📄 Full Report 🖨️ Print 📋 BBB Charity Standards

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

Friends of the Children's Eternal Rainforest does not meet the following 3 Standards for Charity Accountability:

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.

The charity does not meet this Standard because:

Friends of the Children's Eternal Rainforest does not meet this Standard because a majority of voting board members did not attend three meetings during the fiscal year ended 12-31-13.

Standard 11 (Financial Statements)
Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

The charity does not meet this Standard because:

Friends of the Children's Eternal Rainforest does not meet this Standard because the financial statements for the fiscal year ended 12-31-13 were not reviewed by a CPA.

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.

The charity does not meet this Standard because:

Friends of the Children's Eternal Rainforest does not meet this Standard because the annual report does not include total income, total expenses in the past fiscal year and ending net assets.

Friends of the Children's Eternal Rainforest meets the remaining 17 Standards for Charity Accountability.

Stated Purpose:
"To promote a sustainable world by inspiring children and adults to take action to support, protect and expand the Children's Eternal Rainforest in Costa Rica. We accomplish this mission by providing conservation-related educational programs (including study abroad), community outreach, raising funds to buy and protect endangered rainforest habitat and leading educational eco-adventures to Costa Rica."

Year, State Incorporated:
,

Friends of the Children's Eternal Rainforest (FCER) focuses on the impact of the rainforest on our planet. Assisted by corporate sponsors, individual donors, and children all over the world, FCER is able to educate and empower the youth, protect wildlife in the Children's Eternal Rainforest, purchase and expand land in the Children's Eternal Rainforest, and take part in other awareness and outreach activities to promote the health and protection of rainforests. FCER supports research of the rainforest for overall health and well being of the planet. FCER works to involve children directly in rainforest research with eco-tourism to Costa Rica. FCER also utilizes volunteers who can help provide media, structure educational videos, volunteer at events, and serve on program and development committees.

For the year ended December 31, 2013, Friends of the Children's Eternal Rainforest's program expenses were:

Total Program Expenses $262,185
Total Program Expenses $262,185

Board Size
17

Method(s) Used:
Direct mail appeals, Print advertisements (newspapers, magazines, etc.), Grant proposals

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.

Source of Funds
Contributions Gifts and Grants $302,914
Program Service Revenue $82,206
Fundraising Events $39,394
Investment income $1,819
Royalties $147
Federated Campaign $61
Loss on Sale of Assets $-74
Fund Raising Revenue $-2,539
Total Income $423,928

Programs: 72% Fundraising: 12% Administrative: 16%

Total Income $423,928
Total expenses: $363,163
  Program expenses $262,185
  Fundraising expenses $42,191
  Administrative expenses $58,787
  Other expenses $0
Income in Excess of Expenses $60,765
Beginning Net Assets $3,177,305
Other Changes In Net Assets $0
Ending Net Assets $3,238,793
Total Liabilities $34,711
Total Assets $3,273,504

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 of Eastern & Southwest Missouri & Southern Illinois