Program Expense Ratio77.66%Higher effect on score Show
The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.
Source: IRS Form 990 Board Composition10/10 IndependentHigher effect on score Charity Navigator looks for at least 3 board members, with more than 50% of those members identified as independent (not salaried). The presence of an independent governing body is strongly recommended by many industry professionals to allow for full deliberation and diversity of thinking on governance and other organizational matters. Source: IRS Form 990 Independent Audit or Financial ReviewNo Audit/ReviewHigher effect on score An Audit, Review, or Compilation provides important information about financial accountability and accuracy. Organizations are scored based on their Total Revenue Amount:
Source: IRS Form 990 Liabilities to Assets Ratio1.29%Lower effect on score The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990). This ratio is an indicator of an organization’s solvency and/or long-term sustainability.
Source: IRS Form 990 WebsiteListedLower effect on score Charity Navigator looks for a website on the Form 990 as an accountability and transparency metric. Nonprofits act in the public trust and reporting publicly on activities is an important component. Source: IRS Form 990 Conflict of Interest PolicyListedLower effect on score Charity Navigator looks for the existence of a conflict of interest policy on the Form 990 as an accountability and transparency measure. This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization. Source: IRS Form 990 Board Meeting MinutesDocumentedLower effect on score Charity Navigator looks to confirm on the Form 990 that the organization has this process in place as an accountability and transparency measure. An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference. Source: IRS Form 990 Document Retention and DestructionMissingLower effect on score Charity Navigator looks for the existence of a document retention and destruction policy per the Form 990 as an accountability and transparency measure. This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity. Source: IRS Form 990 Whistleblower PolicyMissingLower effect on score Charity Navigator looks for the existence of a whistleblower policy per the Form 990 as an accountability and transparency measure. This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement. Source: IRS Form 990
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