Performance

Be as effective as possible

 

Standard 9 | Efficiency

The organization uses its funds efficiently for its designated purpose and the associated administration and funding.

The percentage of the organization’s total expenses spent on projects and services is within the range for similar organizations and is at least 65%*. In other words, the maximum percentage spent on administration and funding is 35%.

The percentage of the organization’s total expenses spent on fundraising and advertising is within the range for similar organizations and is 25%* at most.

* These limits are based on the Zewo Study 2015: "Key figures and benchmarks for aid organizations". This data is regularly checked by Zewo through follow-up studies, and updated as necessary.

 

Standard 10 | Impact

The organization is designed to be as effective as possible.

The organization continually monitors the effectiveness of its core activity. It defines goals accordingly. These goals are regularly audited. The associated responsibilities are clear.

The following questions are used to check the effectiveness of the organization’s actions:

  • What do we as an organization want to achieve?
  • What strategies should we use to achieve these goals?
  • What resources and skills do we have to implement these strategies?
  • How do we know whether we are making progress?
  • What have we achieved so far and what have we still not achieved?

The organization incorporates the topic of effectiveness in an appropriate form in its public reports.

 

Standard 11 | Reserves

The organization has appropriate reserves.

The organization is not overindebted, the organization’s capital (unrestricted net assets) is positive.

The organization capital (unrestricted net assets) covers the total expenses of the organization for at least three and at most 18 months. If the organization capital (unrestricted net assets) falls outside this range, the organization defines reserve targets which it considers to be appropriate to the situation.

The organization capital (unrestricted net assets) plus fund capital (restricted funds) covers the organization’s total expenses for at least three and at most 24 months. If the organization capital (unrestricted net assets) plus fund capital (restricted funds) falls outside this range, the organization defines reserve targets which it considers to be appropriate to the situation.

 

Standard 12 | Transparency

The organization is transparent.

The organization provides information on all its whole activity in its annual report. This includes an annual report with a section on services provided as well as an audited annual financial statement in accordance with Swiss GAAP FER 21.

The organization publishes its annual report (annual report and auditor‘s report with audited annual financial statement in accordance with Swiss GAAP FER 21). This is freely accessible on its website.

Deviations from no. 2 are possible in the following cases:

  • If the annual report clearly indicates that the complete audited annual financial statements are available on the website, only the balance sheet and the statement of operations (income statement) from the audited annual financial statement may be included in the annual report.
  • In the context of annual reporting, additional information on performance may also be provided in a further report. In this case, the annual report must include the following: purpose and objective of the organization, summary of services provided as regards activity as a whole, members of the board of directors and members of the executive management.

Introduction

The 21 Zewo standards came into effect on 1 January 2016.

Charitable Non-Profit Organization with the Zewo quality seal will be assessed for compliance with the 21 Zewo standards using assessment processes due to launch on 1 January 2017, in accordance with the Zewo quality seal regulations.

Charitable Non-Profit Organization without the Zewo quality seal will be assessed for compliance with the 21 Zewo standards from 1 July 2016 in accordance with the Zewo quality seal regulations.

(see: https://www.zewo.ch/fur-hilfswerke/die-21-zewo-standards)

 

Information