Giraffe Laugh, Inc
Standards Not Met
- 16
- 17
- 18
Standards Not Met
Standards Legend
- Meets Standards
- Standards Not Met
- Did Not Disclose
- Review In Progress
- Unable to Verify
Standards For Charity Accountability
Governance
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Board Oversight
Oversight of Operations and Staff: Standard 1
Description
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, fundraising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.The organization meets this standard.
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Board Size
Number of Board Members: Standard 2
Description
Soliciting organizations shall have a board of directors with a minimum of five voting members.The organization meets this standard.
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Board Meetings
Frequency and Attendance of Board Meetings: Standard 3
Description
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 organization meets this standard.
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Board Compensation
Compensated Board Members: Standard 4
Description
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.The organization meets this standard.
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Conflict of Interest
Conflict of Interest: Standard 5
Description
No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.The organization meets this standard.
Measuring Effectiveness
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Effectiveness Policy
Board Policy on Effectiveness: Standard 6
Description
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.The organization meets this standard.
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Effectiveness Report
Board Approval of Written Report on Effectiveness: Standard 7
Description
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.The organization meets this standard.
Finances
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Program Expenses
Program Service Expense Ratio: Standard 8
Description
Spend at least 65% of its total expenses on program activities.The organization meets this standard.
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Fundraising Expenses
Fundraising Expense Ratio: Standard 9
Description
Spending should be no more than 35% of related contributions on fundraising. Related contributions include donations, legacies, and other gifts received as a result of fundraising efforts.The organization meets this standard.
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Accumulating Funds
Ending Net Assets: Standard 10
Description
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.The organization meets this standard.
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Audit Report
Financial Statements: Standard 11
Description
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 organization meets this standard.
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Detailed Expense Breakdown
Detailed Functional Breakdown of Expenses: Standard 12
Description
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, fundraising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.The organization meets this standard.
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Accurate Expense Reporting
Accuracy of Expenses in Financial Statements: Standard 13
Description
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 fundraising expenses or otherwise understate the amount a charity spends on fundraising, and/or overstate the amount it spends on programs will not meet this standard.The organization meets this standard.
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Budget Plan
Budget: Standard 14
Description
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fundraising, and administration.The organization meets this standard.
Fundraising & Info
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Truthful Materials
Misleading Appeals: Standard 15
Description
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.The organization meets this standard.
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Annual Report
Annual Report: Standard 16
Description
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, fundraising and administrative categories as in the financial statements, and (iii) ending net assets.Giraffe Laugh, Inc does not meet this standard because:The financial review in its 2021 annual report does not provide dollar amounts for the organization's total revenue; total expenses; program, fundraising and administrative expense totals; or its ending net assets. In response, the organization has stated that it will include these details in their 2022 annual report.
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Website Disclosures
Web Site Disclosures: Standard 17
Description
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.Giraffe Laugh, Inc does not meet this standard because:Its website, giraffelaugh.org,does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include a link to the organization's most recent IRS Form 990.
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Donor Privacy
Privacy for Written Appeals & Internet Privacy: Standard 18
Description
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.Giraffe Laugh, Inc does not meet this standard because:The organization's website, giraffelaugh.org, does not provide access to a privacy policy that includes the recommended privacy information. The organization is working on a privacy policy and intends to have it available on their website in August 2022.
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Cause Marketing Disclosures
Cause Related Marketing: Standard 19
Description
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).The organization meets this standard.
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Complaints
Complaints: Standard 20
Description
Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fundraising practices, privacy policy violations and/or other issues.The organization meets this standard.
Conclusion
Giraffe Laugh, Inc does not meet the following 3 Standards for Charity Accountability:
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, fundraising and administrative categories as in the financial statements, and (iii) ending net assets.
Giraffe Laugh, Inc does not meet this standard because:The financial review in its 2021 annual report does not provide dollar amounts for the organization's total revenue; total expenses; program, fundraising and administrative expense totals; or its ending net assets. In response, the organization has stated that it will include these details in their 2022 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.
Giraffe Laugh, Inc does not meet this standard because:Its website, giraffelaugh.org,does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include a link to the organization's most recent IRS Form 990.
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.
Giraffe Laugh, Inc does not meet this standard because:The organization's website, giraffelaugh.org, does not provide access to a privacy policy that includes the recommended privacy information. The organization is working on a privacy policy and intends to have it available on their website in August 2022.
Giraffe Laugh, Inc meets the remaining 17 Standards for Charity Accountability.
Purpose
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Year, State Incorporated
1995, ID
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Stated Purpose
GiraffeLaugh ensures school readiness, empowers families and builds strong futures forchildren birth through five in a child care and preschool setting withequitable access to quality.
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Also Known As:
Giraffe Laugh Early Learning Center, Inc.
Programs
Giraffe Laugh Early Learning Centers consists of five programs designed to ensure school readiness while empowering families, therefore building strong futures. Through their full-day and part-day preschool and childcare programs, Giraffe Laugh helps to strengthen families while they pursue careers, education and financial independence.Early Education: When children are born their brains are 25% developed and by the time they leave Giraffe Laugh's program and enter kindergarten their brain is 90% developed. The biggest time of growth occurs during the first 5 years. Giraffe Laugh strongly believes in educational justice where every child regardless of income has access to quality early care and education. Tuition Scholarships are available to income-eligible families to ensure that all children have access to quality regardless of their family income.Food Pantry: One in six children go to bed hungry in Idaho every night. Through a partnership with the Idaho Foodbank, Giraffe Laugh provides food pantries at all of their sites for families in need to access every day. All centers have freezers and refrigerators for protein sources and dairy products that would otherwise perish. Families can access them anytime during hours of operation. Giraffe Laugh has two on-site gardens and also partners with area gardens to provide food.Summer School Age Program: More than half of the achievement gap between lower and higher income youth can be explained by unequal access to summer learning opportunities. Giraffe Laugh aims to bridge this gap with their K-6th grade summer program. Giraffe Laugh turns a summer learning loss into a summer learning gain for school-aged children from pre-kindergarten to pre-third grade through a stimulating environment that is a full-day, full-week, all-summer-long day camp. This program begins the day school is out according to the Boise School District calendar and ends on the final day before school begins. This includes breakfast, lunch, an afternoon snack, and all field trips. Swim lessons and some extracurricular activities are extra.Parent Education: When Giraffe Laugh enrolls a child, they enroll a family. Parenting is not easy and when adults in a family feel connected, supported and have information on their journey, they are empowered and the entire family is strengthened. Giraffe Laugh holds annual parent & teacher conferences in the fall to talk about the development of their child(ren). Even infants are screened for developmental milestones and works with other organizations to provide parenting information through a monthly newsletter, classes and workshops.Giraffe Laugh Garden City Preschool: Giraffe Laugh has partnered with the Idaho Association for the Education of Young Children to bring a much needed half-day preschool program to the residents of Garden City located in the Boys and Girls Club.
For the year ended December 31, 2020, Giraffe Laugh, Inc program expenses were:
| Childcare | $1,037,718 |
| Program Expenses | $1,037,718 |
Governance & Staff
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CEO
Ms. Lori Fascilla, Executive Director
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Board Chair
Mrs. Emily Solly, Commercial Lender
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Chair's Profession / Business Affiliation
Mountain West Bank
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Board Size
13
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Paid Staff Size
67
Fundraising
Method(s) Used:
Invitations to fundraising events, Grant proposals, Internet, Planned giving arrangements, Appeals via Social Media (Facebook, etc.).
% of Related Contributions on Fundraising: 12.98%
Tax Status
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.
Financial
The following information is based on Giraffe Laugh, Inc's Audited financial statements for the fiscal year ending December 31, 2020
| Source of Funds | |
|---|---|
| Student tuition, net | $627,673 |
| Contributions and grants | $508,733 |
| Loan forgiveness - PPP loan | $166,027 |
| In-kind contributions | $53,444 |
| Fundraising activities, net | $30,498 |
| Food program | $20,239 |
| Other income | $9,113 |
| Total Income | $1,415,727 |
Breakdown of Expenses
| Total Income | $1,415,727 |
| Total Expenses: | $1,268,615 |
| Program Expenses | $1,037,718 |
| Fundraising Expenses | $98,466 |
| Administrative Expenses | $132,431 |
| Other Expenses | $0 |
| Income in Excess of Expenses | $147,112 |
| Beginning Net Assets | $315,631 |
| Other Changes In Net Assets | $0 |
| Ending Net Assets | $462,743 |
| Total Liabilities | $131,839 |
| Total Assets | $594,582 |
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