Founded in 2010 by Chef José Andrés, World Central Kitchen (WCK) is a nonprofit organization that is first to the frontlines providing fresh meals in response to cri ...

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Rating Information

Great

This charity's score is 100%, earning it a Four-Star rating.

This overall score is calculated entirely from a single beacon score, weighted as follows: 100% Accountability & Finance. Learn more about our criteria and methodology.

Historical Ratings

Review Before Proceeding - Confirmed Delinquency

This organization appears on the most recent listing of nonprofits that are delinquent with California state registrations

For more information about our alerts methodology, see here.

Accountability & Finance

Score

100

Most Recent Fiscal Year:
FY 2021

This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies.

Learn more

Key Accountability Metrics

Full Credit

Partial Credit

No Credit

Majority Independent Board Members - 100% independent members

6 out of 6 points

Independent Board Size - 10 independent members

6 out of 6 points

Financial Statements - Audit and Oversight Committee

12 out of 12 points

Total Revenue Amount	Expectation to Receive Credit
$2 million or higher and 40% or higher donor support	Expected to complete an audit and have an audit oversight committee
$1 million or higher	Expected to complete an audit
$500,000 - $1 million	Expected to complete an audit, review, or compilation
Less than $500,000	No expectation (removed from scoring methodology)

Material Diversion of Assets - None

12 out of 12 points

Tax Form Disclosures and Policies

Full Credit

Partial Credit

No Credit

Website Listed on Tax Form - Listed

3 out of 3 points

Conflict of Interest Policy - Listed

5 out of 5 points

Whistleblower Policy - Listed

5 out of 5 points

Document Retention and Destruction - Listed

5 out of 5 points

Documents Board Meeting Minutes - Yes

3 out of 3 points

Compensates Board - No

5 out of 5 points

Tax Form Distributed to Board Before Filing - Listed

3 out of 3 points

Loans to/from Officers - None

5 out of 5 points

Reports CEO and Compensation on Tax Form - Listed

5 out of 5 points

CEO Compensation Process - Listed

5 out of 5 points

Website Disclosures

Full Credit

Partial Credit

No Credit

Tax Form Posted on Nonprofit's Website - Listed

5 out of 5 points

Audit Posted on Nonprofit's Website - Listed

5 out of 5 points

Staff Members Listed on Nonprofit's Website - Listed

3 out of 3 points

Board Members Posted on Nonprofit's Website - Listed

5 out of 5 points

Donor Privacy Policy Posted on Nonprofit's Website - Listed

2 out of 2 points

Financial Metrics

Full Credit

Partial Credit

No Credit

Liabilities to Assets: Ratio - 2.59%

25 out of 25 points

Program Expense: Ratio - 94.99%

25 out of 25 points

Fundraising Efficiency: Ratio - $0.02

25 out of 25 points

Working Capital: Ratio - 1.03 years

25 out of 25 points

Additional Information

Total Revenue and Expenses - Data Available

Salary of Key Persons - Data Available

IRS Published Data (Business Master File) - Data Available

Data Sources (IRS Forms 990) - Data Available

Date Published	Overall Rating
4/1/2023
4/1/2023
11/1/2021