Standards for charity accountability can be found on the "give.org" website. Here are some points worth considering before making donations to an organization such as the WTS, which is completely opaque as to the destination of collected funds and tolerates no appraisal of its executive performance:
1. 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.
11. Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles.
When total annual gross income exceeds $250,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $250,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $100,000, an internally produced, complete financial statement is sufficient to meet this standard.
12. Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities.
If the charity has more than one major program category, the schedule should provide a breakdown for each category.
13. Accurately report the charity's expenses, including any joint cost allocations, in its financial statements.
For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.
15. Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part.
Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard.
A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.
16. Have an annual report available to all, on request, that includes:
the organization's mission statement,
a summary of the past year's program service accomplishments,
a roster of the officers and members of the board of directors,
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.