Oklahoma Baptist Homes for Children


BBB Giving Alliance
Standards for Charity Accountability

Letter from the President

Greg McNeece

To the Supporters of Oklahoma Baptist Homes for Children:

In an effort to assist our donors in making sound giving decisions and to increase confidence in our organization, Oklahoma Baptist Homes for Children (OBHC) announces its compliance with the Standards for Charity Accountability set by the BBB Wise Giving Alliance.

In the paragraphs below, we list the Standards for Charity Accountability and detail how OBHC is in compliance with the standards. In addition to meeting the standards specified below by the Better Business Bureau, OBHC is a member in good standing of the Evangelical Council for Financial Accountability.

BBB Wise Giving Alliance / Standards for Charity Accountability

1. Board of directors that provides adequate oversight of the charity’s operations and its staff.  The Board of Trustees meets quarterly each year. Staff are present for a portion of each quarterly meeting, where the Board engages in oversight of the organization’s operations and management decisions.

2. A board of directors with a minimum of five voting members.  The Board of Trustees is comprised of 26 voting members.  In the OBHC Bylaws it states the number of voting trustees shall be not less than five (5) and no more than twenty-six (26).

3. A minimum of three evenly spaced meetings per year of the full governing body with a majority of attendance, with face-to-face participation.  The Board of Trustees meets quarterly each year, with a majority attendance requirement in the Bylaws for the transaction of business.  The Board does not experience difficulty in meeting the majority attendance requirement.

4. 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.  No trustee receives any form of compensation, as our Bylaws state no trustee shall receive compensation from OBHC for their service on the Board.

5. No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation.  The bylaws require an “Interested Person” (related party) disclose the existence of potential conflicts of interest. The Board of Trustees after reviewing all of the material facts shall decide if a conflict of interest does indeed exist. The Board is authorized to take corrective and/or disciplinary action if an “Interested Party” failed to disclose an actual or possible conflict of interest.

6. 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.  Trustees serve on board committees. Two committees responsible for assessing OBHC’s performance are the Program Committee and the Operations Committee. Stated in each committee’s policy is their responsibility to assess the organization’s program and financial performance on an on-going basis and to recommend future actions to the Board.

7. Submit to the organizations governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions. The budget is presented each year by the Operations Committee to the Board for approval. The annual audit is presented to the Board for approval by the Audit Committee.

8. Spend at least 65% of its total expenses on program activities.  For 2015, the percent of program expenses to total expenses was 70.7%.

9. Spend should be no more than 35% of related contributions on fund raising.  For 2015, the percent of fund raising expenses to total expenses was 19.5%.

10. 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. Please see our latest annual report for the most current figures.

11. Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. The annual report states the audit and the Federal Form 990 are available upon request. In addition, there is a link on our website directing users to view the most recent Federal Form 990 on-line.

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.  Within the audited financial statement footnotes, a break out of functional expenses detailing program, fundraising and administrative expenses is present.

13. Accurately report the charity’s expenses, including any joint cost allocations, in its financial statements.  Our financial statements are audited by an independent certified accountant each year, as required in our Bylaws.  The opinion of the auditor each year is that our financial statements appear to be free from material misstatement.

14. Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising and administration. Our annual budget is presented to the board each year for approval and it details projected expenses for the program, fundraising and administration expenses.

15. Have solicitations and informational materials, distributed by any means that are accurate, truthful and not misleading, both in whole and in part. We strive to provide straightforward, accurate and complete information in our brochures and informational materials. We welcome concerns and questions regarding program activities and use of funds. 

16. 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.

Our annual report includes our mission statement, highlights of the year’s program service accomplishments, a roster of the members of the board, and summary financial information of cash receipts, program, fundraising and administrative expenses by category. Ending net assets have historically not been included in the annual report, but this amount is readily available from both our annual audit and the annual IRS Form 990.

17. Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing of address of the charity and electronic access to its most recent IRS Form 990.

Our annual report is posted on our website, as is a link to the most recent Federal Form 990.

18. 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, and
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.

OBHC does not provide any other organizations or individuals donor information of any kind, except that which is required by law.  In our policies and procedures manual, it states that the financial records, statistics, mail and data listings, client records, correspondence or other information considered "confidential" shall not be released to the public without express written consent of the OBHC President and/or the Executive Committee of the Trustees.  In addition, all requests for confidentiality shall be strictly honored. Whenever a donor has requested confidentiality, neither the donor's name or any other details identifying the donor shall be released to the public.

19. Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction.  Such promotions should disclose, at the point of solicitation:

a. The actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold),
b. The duration of the campaign (e.g., the month of October),
c. Any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000.

Not applicable.

20. Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fund raising practices, privacy policy violations and/or other issues. 
OBHC is committed to be in compliance with the Standards for Charity Accountability, and will be responsive to any complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureau regarding the organization’s activities.

I hope this letter serves to enhance your confidence regarding our ethical conduct and fair practices for contributions and donations we receive.


Greg McNeece
President, Oklahoma Baptist Homes for Children 

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