Dividing a charity's average program expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.
As reported by charities on their IRS Form , this measure reflects what percent of its total budget a charity spends on overhead, administrative staff and associated costs, and organizational meetings.
Dividing a charity's average administrative expenses by its average total functional expenses yields this percentage. This measure reflects what a charity spends to raise money. Fundraising expenses can include campaign printing, publicity, mailing, and staffing and costs incurred in soliciting donations, memberships, and grants. Dividing a charity's average fundraising expenses by its average total functional expenses yields this percentage.
Part of our goal in rating the financial performance of charities is to help donors assess the financial capacity and sustainability of a charity. As do organizations in other sectors, charities must be mindful of their management of total liabilites in relation to their total assets. Dividing a charity's total liabilities by its total assets yields this percentage. To calculate a charity's fundraising efficiency, we divide its average fundraising expenses by the average total contributions it receives.
We calculate the charity's average expenses and average contributions over its three most recent fiscal years. Determines how long a charity could sustain its level of spending using its net available assets, or working capital, as reported on its most recently filed Form We include in a charity's working capital unrestricted and temporarily restricted net assets, and exclude permanently restricted net assets. Dividing these net available assets in the most recent year by a charity's average total expenses, yields the working capital ratio.
We calculate the charity's average total expenses over its three most recent fiscal years. Charity Navigator looks to confirm on the Form that the organization has these governance practices in place.
A diversion of assets — any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft — can seriously call into question a charity's financial integrity.
We check the charity's last two Forms to see if the charity has reported any diversion of assets. If the charity does report a diversion, then we check to see if it complied with the Form instructions by describing what happened and its corrective action. This metric will be assigned to one of the following categories:. Audited financial statements provide important information about financial accountability and accuracy.
They should be prepared by an independent accountant with oversight from an audit committee. It is not necessary that the audit committee be a separate committee. Often at smaller charities, it falls within the responsibilities of the finance committee or the executive committee.
The committee provides an important oversight layer between the management of the organization, which is responsible for the financial information reported, and the independent accountant, who reviews the financials and issues an opinion based on its findings.
We check the charity's Form reporting to see if it meets this criteria. Full Credit: The charity's audited financials were prepared by an independent accountant with an audit oversight committee.
Charity Navigator looks to confirm on the Form , or for some metrics on the charity's website, that the organization has these policies in place. Donors have expressed extreme concern about the use of their personal information by charities and the desire to have this information kept confidential. The exchanging and sale of lists for telemarketing and the mass distribution of "junk mail," among other things, can be minimized if the charity assures the privacy of its donors.
Privacy policies are assigned to one of the following categories:. Yes: This charity has a written donor privacy policy published on its website, which states unambiguously that 1 it will not share or sell a donor's personal information with anyone else, nor send donor mailings on behalf of other organizations or 2 it will only share or sell personal information once the donor has given the charity specific permission to do so.
The privacy policy must be specific to donor information. A general website policy which references "visitor" or "user" personal information will not suffice. A policy that refers to donor information collected on the website is also not sufficient as the policy must be comprehensive and applicable to both online and offline donors.
The existence of a privacy policy of any type does not prohibit the charity itself from contacting the donor for informational, educational, or solicitation purposes. Charity Navigator looks to confirm on the Form , or for some metrics on the charity's website, that the organization makes this information easily accessible. This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form Presented here are this organizations key compensated staff members as identified by our analysts.
This compensation data includes salary, cash bonuses and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on W In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting. Organization which receives a substantial part of its support from a governmental unit or the general public b 1 A vi BMF foundation code: Independent - the organization is an independent organization or an independent auxiliary i.
BMF affiliation code: 3. The Form is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to view this organization's Forms on the IRS website if any are available. This score estimates the actual impact a nonprofit has on the lives of those it serves, and determines whether it is making good use of donor resources to achieve that impact. Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
Nonprofit Investor is a 2-year-old group attempting to find its niche among nonprofit evaluators like Guidestar and Charity Navigator.
Nonprofit Investor has evaluated about 60 nonprofits under founder Kent Chao, who graduated from University of Texas in This is the organization's first negative evaluation. Chao said he was comfortable relying on the USA Today article, and called the fact that Locks of Love doesn't count its hair donations "troubling.
Most of the recipients suffer from a disease called alopecia areata that prevents hair growth and has no known cure. Locks of Love was founded by Madonna Coffman and started providing hairpieces in Kukkamaa said that Locks of Love currently provides hairpieces to children ages 6 to 18 in all 50 states and Canada.
Kukkama said that the majority of their donations are during the summer months and 80 percent of the hair donations come from children. Locks of Love has helped more than 2, children gain self-esteem and confidence through providing them with a wig for free. The hair must be 10 inches or longer and bundled into a ponytail or braid.
The nonprofit Locks of Love was founded in ; the group specializes in using donated hair and making wigs for disadvantaged children who are unable to grow hair because of illness or other medical reasons. Lawrence High has hosted the event for roughly 15 years.
It is held in memory of Gail Schlesinger, a former teacher at the school who died from ovarian cancer in Family and consumer science teacher Ruth Cohen, a Lawrence teacher for more than 30 years, runs the event.
A labor of love for the educator who retired last year, and now works part-time for the district. The club focuses on community service and donating its time to different organizations. The club has organized a safe trick-or-treating event, Thanksgiving turkey drives, toy drives, fundraising for ALS and the annual schoolwide ALS walk in May. It could be anywhere from five to Cutting the hair this year was hair stylist Joanne Cossack of Carmichaels hair salon in Cedarhurst.
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