Lupus Foundation of Arkansas does not meet the following 7 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.
Lupus Arkansas does not meet this Standard because its board of directors does 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 before filing.
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.
Lupus Arkansas does not meet this Standard because:
- The board of directors held two meetings during the year ended September 30, 2020.
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.
Lupus Arkansas 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.
Lupus Arkansas does not meet this Standard because:
- The organization has not completed an effectiveness assessment in the last two years.
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.
Lupus Arkansas does not meet this Standard because:
- The organization states it does not have an annual report covering activities conducted in 2020.
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.
Lupus Arkansas does not meet this Standard because the organization’s website, http://www.lupus-arkansas.com/, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:
- Electronic access to the organization’s IRS Form 990 for the year ended September 30, 2020.
- A summary of the organization's 2020 program service accomplishments.
- A roster of the organization's board of directors.
- The organization's financial information for the year ended September 30, 2020.
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.
Lupus Arkansas does not meet this Standard because:
- The organization's website, http://www.lupus-arkansas.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:
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Lupus Foundation of Arkansas meets the remaining 12 Standards for Charity Accountability.
Lupus Foundation of Arkansas (Lupus Arkansas) reports that it provides patient education, advocacy, and support to those affected by lupus in Arkansas. The organization works to increase public awareness of the disease, and helps raise research dollars to find a better diagnosis, a better treatment, and ultimately a cure for lupus. Lupus Arkansas states that it offers educational meetings for the general public and support groups for those affected by lupus. The organization also participates in health fairs and seminars to educate about the symptoms and treatments for lupus.
For the year ended September 30, 2020, Lupus Foundation of Arkansas's program expenses were:
| Program services |
$17,503 |
| Total Program Expenses: |
$17,503 |
*2019 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Note: Lupus Arkansas reports that Jamesetta Smith volunteers her time with the organization.
Method(s) Used:
Direct mail appeals, Grant proposals, Internet, Invitations to fund raising events, Membership appeals, Planned giving arrangements, Print advertisements (newspapers, magazines, etc.), Telephone appeals, Radio, Television
Fundraising costs were 2% of related contributions. (Related contributions, which totaled $22,505 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 Lupus Foundation of Arkansas's IRS Form 990 for the year ended September 30, 2020.
| Source of Funds |
| Contributions |
$16,390 |
| In-kind contributions |
$3,490 |
| Special events, net |
$2,315 |
| Membership dues |
$310 |
| Total Income |
$22,505 |
- Programs: 79%
- Administrative: 19%
- Fundraising: 2%
| Total Income |
$22,505 |
| Program expenses |
$17,503 |
| Fundraising expenses |
$535 |
| Administrative expenses |
$4,153 |
| Other expenses |
$0 |
| Total expenses: |
$22,191 |
| Income in Excess of Expenses |
$314 |
| Beginning Net Assets |
$12,488 |
| Other Changes In Net Assets |
$0 |
| Ending Net Assets |
$12,802 |
| Total Liabilities |
$0 |
| Total Assets |
$12,802 |
Note: According to Lupus Arkansas' IRS Form 990 for the year ended September 30, 2020, the organization received $3,490 in contributed goods and services.