You are considering making a contribution to the World Resources Institute. However, as an accountant, you decide to conduct “due diligence” related to the performance of the World Resources Institute before making your contribution. You are aware of two websites that can assist you in your research; the first is operated by CharityWatch (www.charitywatch.org) and the other is operated by the Better Business Bureau (www.give.org).

Required

a. What grade (or rating) did the World Resources Institute receive from CharityWatch? What criteria are used by CharityWatch in assigning grades? Interpret the grade received by the World Resources Institute.

b. Does the World Resources Institute meet the Better Business Bureau’s (BBB) standards for charity accountability? Why or why not?

c. Using the BBB website, provide statistics on the World Resources Institute’s program expense efficiency and fund-raising efficiency.

d. Based on your answers to parts a–c, does it appear the World Resources Institute is performing well?