Mission: Special Operations Warrior Foundation ensures full financial assistance for post-secondary education from an accredited two or four year college, university, or technical or trade school, as well as educational counseling, pre-school grants, and tutoring, to the surviving children of United States Army, Navy, Air Force, and Marine Corps Special Operations personnel who lose their lives in the line-of-duty and to provide immediate financial assistance to severely wounded, ill, and injured special operations personnel and their families.
We proactively contact every eligible family and advise them of the programs we provide. The children can attend any accredited college they are accepted to attend.
We have an Enduring Promise to the families of fallen Special Operations Warriors, and we are 100% committed to keeping that promise.

Special Operations Warrior Foundation is a 501(c)(3) organization, with an IRS ruling year of 1995, and donations are tax-deductible.

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Contact Information

  http://www.specialops.org

 1137 Marbella Plaza Drive
Tampa FL 33619 

  P.O. Box 89367
Tampa FL 33689

  877-337-7693


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Star Rating System by Charity Navigator


Charity Navigator evaluates a nonprofit organization’s financial health including measures of stability, efficiency and sustainability. We also track accountability and transparency policies to ensure the good governance and integrity of the organization.




Exceptional

This charity's score is 91.83, earning it a 4-Star rating. Donors can "Give with Confidence" to this charity. 

This score is calculated from two sub-scores:

This score represents Form 990 data from 2019, the latest year published by the IRS.

View this organization’s historical ratings.


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Star Rated Report

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Program Expense

Program Expense Ratio

87.8%


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. 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.


Source: IRS Form 990

Administrative Expenses

4.6%


As reported by charities on their IRS Form 990, 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. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Fundraising Expenses

7.5%


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. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Liabilities to Assets Ratio

33.9%


The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990).


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. This ratio is an indicator of an organization’s solvency and or long term sustainability. Dividing a charity's total liabilities by its total assets yields this percentage.


Source: IRS Form 990

Fundraising Efficiency

$0.07


The amount spent to raise $1 in charitable contributions. 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.


Source: IRS Form 990

Working Capital Ratio

8.90 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 990. 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.


Source: IRS Form 990

Program Expense Growth

3.46%


We compute the average annual growth of program expenses using the following formula: [(Yn/Y0)(1/n)]-1, where Y0 is a charity's program expenses in the first year of the interval analyzed, Yn is the charity's program expenses in the most recent year, and n is the interval of years passed between Y0 and Yn.


Source: IRS Form 990

Governance


Charity Navigator looks to confirm on the Form 990 that the organization has these governance practices in place.


Sources Include: IRS Form 990

Governance:
Independent Voting Board Members  ... (More)
No Material Diversion of Assets ... (More)

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 990 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 990 instructions by describing what happened and its corrective action. This metric will be assigned to one of the following categories:

  • Full Credit: There has been no diversion of assets within the last two years.

  • Partial Credit: There has been a diversion of assets within the last two years and the charity has used Schedule O on the Form 990 to explain: the nature of the diversion, the amount of money or property involved and the corrective action taken to address the matter. In this situation, we deduct 7 points from the charity's Accountability and Transparency score.
  • No Credit: There has been a diversion of assets within the last two years and the charity's explanation on Schedule O is either non-existent or not sufficient. In this case, we deduct 15 points from the charity's Accountability and Transparency score.
(Less)
Audited Financials Prepared by Independent Accountant ... (More)

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 990 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.

  • Partial Credit: The charity's audited financials were prepared by an independent accountant, but it did not have an audit oversight committee. In this case, we deduct 7 points from the charity's Accountability and Transparency score.
  • No Credit: The charity did not have its audited financials prepared by an independent accountant. In this case, we deduct 15 points from the charity's Accountability and Transparency score.
(Less)
Does Not Provide Loan(s) to or Receive Loan(s) From Related Parties ... (More)
Documents Board Meeting Minutes ... (More)
Distributes 990 to Board Before Filing ... (More)
Compensates Board ... (More)

Policies


Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization has these policies in place.


Sources Include: IRS Form 990 and organization's website

Policies:
Conflict of Interest  ... (More)
Whistleblower ... (More)
Records Retention and Destruction ... (More)
CEO Compensation Process ... (More)
Donor Privacy ... (More)

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.

  • Opt-out: The charity has a written privacy policy published on its website which enables donors to tell the charity to remove their names and contact information from lists the charity shares or sells. How a donor can have themselves removed from a list differs from one charity to the next, but any and all opt-out policies require donors to take specific action to protect their privacy.
  • No: This charity either does not have a written donor privacy policy in place to protect their contributors' personal information, or the existing policy does not meet our criteria.

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.

(Less)

Transparency


Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization makes this information easily accessible.


Sources Include: IRS Form 990 and organization's website

Transparency:
CEO Salary Listed on 990 ... (More)
Board of Directors Listed on Website ... (More)
Key Staff Listed on Website ... (More)
Audited Financial Statements on Website ... (More)
Form 990 Available on Website ... (More)

Additional Information

Unscored

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Total Revenue and Expenses

Total Revenue and Expenses

This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.

Salary of Key Persons

Presented here are up to five of this organization's highest compensated employees. 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 Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting



CLAYTON M HUTMACHER, PRESIDENT/CEO

$225,370


STEVEN L MCLEARY, EXECUTIVE DIRECTOR-RETIRED 12/31/19

$176,400


THOMAS DEITZ FORMER DIRECTOR, DEV. COORDINATOR (AS OF MAY 1, 2018)

$143,212


EDITH ROSENTHAL, DIRECTOR OF PROGRAMS

$127,932


SEAN CORRIGAN, EXECUTIVE VICE PRESIDENT

$109,067


Source: IRS Form 990 (page 7), filing year 2019

Business Master File Data

Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website


Activities:

Domestic organization with activities outside U.S. (BMF activity code: 910)


Foundation Status:

Organization which receives a substantial part of its support from a governmental unit or the general public   170(b)(1)(A)(vi) (BMF foundation code: 15)


Affiliation:

Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)

Data Sources: IRS Forms 990

The Form 990 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 990 on the IRS website (if any are available).

Pandemic Response

Due to the unprecedented nature of the pandemic, we give charities such as this one the opportunity to share the story of COVID's impact on them. Charities may submit their own pandemic responses through their nonprofit portal.


Special Operations Warrior Foundation reported being impacted by COVID-19 in the following ways:
  • Program Delivery

  • Fundraising Capacity

  • Revenue

  • Staffing

  • Administrative Capacity

  • Balance Sheet


How COVID-19 impacted the organization's operations financially:

Monthly donors declined by roughly 10% in April 2020, then began to slowly recover. Roughly 80% of fundraising events were cancelled or postponed indefinitely. Many of the universities and colleges increased their IT fees due to COVID, increasing our program expenses (college tuition grants).


How COVID-19 impacted the organization's delivery of programs:

In person interaction was extremely limited. The college information and preparatory conference that SOWF holds for high school students was virtual. Staff were unable to travel or meet in-person with the families that we support, or the military organizations whose Service Members and families we support. Students were unable to visit college campuses, prior to applying to attend. This is an activity that we encourage and fund for our students.


How this organization adapted to changing conditions caused by COVID-19:

The staff became proficient in Zoom and other virtual forums, and became familiar with how the different universities and colleges adapted their instruction for the students we sponsor and fund. The Foundation reinforced its IT systems to enable work from home and/or remote locations, to ensure we did not fail the families we serve. We realized that the wounded warriors whom we support would not be able to receive visitors, and implemented additional support payments for extended recovery periods for wounded, ill, and injured Special Operations Personnel.


Innovations the organization intends to continue permanently after the pandemic:

Improving our IT systems allows the staff to access critical information from almost any location. This improves our responsiveness to requirements that are unique or rapidly developing.


Historical Ratings

Date PublishedForm 990 FYEOverall ScoreOverall Rating
Rating Version: 2.1
10/1/20202019 91.83
8/1/20192018 95.96
10/1/20182017 94.47
11/1/20172016 96.46
11/1/20162015 96.46
9/1/20162014 96.46
Rating Version: 2.0
10/1/20152014 99.20
10/1/20142013 98.96
10/1/20132012 98.89
8/1/20122011 98.86
9/20/20112010 99.12
Rating Version: 1.0
9/1/20102009 94.51
11/1/20092008 95.43
11/1/20082007 95.26
12/1/20072006 98.15
10/1/20062005 91.60
5/1/20062004 86.32
10/1/20042003 86.93
2/1/20042002 95.21

...   Impact & Results


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.


Impact & Results Score

75

out of 100

Special Operations Warrior Foundation is , earning a passing score.


Impact

$20,000 increases income for a scholarship recipient in need by $22,000.


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Impact & Results Report

75

of 100 points


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Rated Program

Rated Program


Program

Scholarship Program

Activities

The nonprofit grants scholarships to beneficiaries.

Program Type

Beneficiaries Served

Program Geography

Time Period of Data


Learn how we assess the impact of nonprofits

Outcomes and Cost

Outcomes: Changes in the lives of those served by a nonprofit. They can be caused by the nonprofit.

Costs: The money spent by a nonprofit and its partners and beneficiaries.

Impact: Outcome caused by a nonprofit relative to its cost.

Cost-effectiveness: A judgment as to whether the cost was a good use of resources to cause the outcome.


Outcome Metric


Outcome Data Source

Ratings are based on data the nonprofit itself collects on its work. We use the most recent year with sufficient data. Typically, this data allows us to calculate direct changes in participants' lives, such as increased income.


Output data collected during the program. The nonprofit publicly reports data on the dollar value of all scholarships it grants and the number of scholarship recipients, which we use to calculate the additional income that the nonprofit's scholarship program generates.


Method for Attributing Outcomes

We don't know if the observed changes were caused by the nonprofit's program or something else happening at the same time (e.g., a participant got a raise). To determine causation, we take the outcomes we observe and subtract an estimate of the outcomes that would have happened even without the program (i.e., counterfactual outcomes).


We estimate the increase in income caused by a nonprofit's scholarship program in two steps. First, we compare the estimated postsecondary graduation rate of its scholars to that of comparable students who did not receive a scholarship (the “counterfactual”). Our estimates are drawn from rigorous social science studies of similar scholarship programs. The result is the number of scholars whose graduation was caused by the nonprofit. Second, we compare the earnings of graduates to non-graduates based on publicly available census data, matching on student demographic characteristics. We apply the earnings boost owing to a degree to those scholars whose graduation was caused by the nonprofit. Both steps are necessary to properly net out counterfactual successes from observed successes. Otherwise, we would be attributing changes (increase in graduation rate and increase in earnings) to the nonprofit when they would have happened anyway. Few nonprofits estimate the counterfactual themselves, so we construct our own counterfactual estimate based on research and publicly available data.


Cost Data Source

After estimating the program's outcomes, we need to determine how much it cost to achieve those outcomes. All monetary costs are counted, whether they are borne by a nonprofit service deliverer or by the nonprofit’s public and private partners.


Program cost data reported by the nonprofit. Partner and beneficiary costs reported by the nonprofit or estimated by Charity Navigator.


Impact and Determination

We calculate impact, defined as the change in outcomes attributable to a program divided by the cost to achieve those outcomes.

Impact Statement

$20,000 increases income for a scholarship recipient in need by $22,000.

Benchmark for Rating

Impact & Results scores of postsecondary scholarship programs are based on income generated relative to cost. Programs receive an Impact & Results score of 100 if they increase income for a recipient by more than $1.50 for every $1 spent and a score of 75 if income increases by more than $0.85 for every $1 spent. If a nonprofit reports impact but doesn't meet the threshold for cost-effectiveness, it earns a score of 50.

Determination

Nonprofit Comment

Before publishing, we ask every nonprofit we can to review our work, offer corrections and provide a comment.


This nonprofit did not provide a comment

Analysis Details


Analysis conducted by ImpactMatters and published on November 22, 2019.

Additional Information

Unscored

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Largest Programs

Largest Programs



Special Operations Warrior Foundation reported its three largest programs on its FY 2019 Form 990 as:


$7,325,862

Spent in most recent FY

85%

Percent of program expenses


SCHOLARSHIP GRANTS: 198 CHILDREN ATTENDED COLLEGES OR OTHER POST SECONDARY EDUCATIONAL INSTITUTIONS IN 2019 AND THE FOUNDATION ALSO COORDINATED GRANTS WITH OUTSIDE AGENCIES THAT, ADDITIONALLY, PROVIDE ... (More)


$897,737

Spent in most recent FY

10%

Percent of program expenses


COUNSELING AND TUTORING: THE FOUNDATION PROVIDED EDUCATIONAL COUNSELING TO OVER 800 CHILDREN THAT HAVE NOT YET REACHED COLLEGE AGE OR STARTED THEIR POST SECONDARY EDUCATION. 126 OF THESE CHILDREN WERE ... (More)


$273,709

Spent in most recent FY

3%

Percent of program expenses


SUPPORT TO SPECIAL OPERATIONS WOUNDED PERSONNEL: THE FOUNDATION PROVIDED DIRECT FINANCIAL SUPPORT TO 38 SEVERELY COMBAT WOUNDED OR INJURED SPECIAL OPERATIONS PEOPLE AND THEIR FAMILIES WHILE THE WOUNDE ... (More)


...   Leadership & Adaptability


This score provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission.


Leadership & Adaptability Score

100

out of 100

The score earned by Special Operations Warrior Foundation is a passing score.

Encompass Rating V4 provides an evaluation of the organization's Leadership & Adaptability through the nonprofit organization submitting a survey response directly to Charity Navigator.


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Leadership & Adaptability Report

100

of 100 points

Mission

The nonprofit organization presents evidence of strategic thinking through articulating the organization’s mission


The Special Operations Warrior Foundation’s enduring promise to America’s Army, Navy, Air Force, and Marine Corps Special Operations personnel is to: (1) Ensure full financial assistance for post-secondary education from an accredited two or four-year college, university, technical or trade school, as well as educational counseling, preschool grants, private tutoring, college planning and career transition programs to the surviving children of Special Operations personnel who lose their lives in the line-of-duty and the children of all Medal of Honor recipients. (2) Provide immediate financial grants to severely wounded, ill, and injured Special Operations personnel who require hospitalization.


Source: Nonprofit submitted responses

Vision

The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.


Ensure cradle to career education opportunities, to include full post-secondary educational support to surviving children of Special Operations personnel lost in the line of duty, and children of Medal of Honor recipients; and provide immediate financial assistance to severely wounded, ill, and injured Special Operations personnel ~ today and in the future.


Source: Nonprofit submitted responses

Strategic Goals

The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.


Goal One: Student Success: Implement a comprehensive and individualized approach to the academic success of each student with an intentional focus on completion of a post-secondary degree and meaningful career

Goal Type: This goal reflects our commitment to further our advocacy work for our organization and or cause area.


Goal Two: Provide immediate financial assistance to severely wounded, ill, or injured Special Operations personnel to defray the unanticipated family expenses during extended recoveries or rehabilitation.

Goal Type: Grow, expand, scale or increase access to the existing programs and services.


Goal Three: Ensure long term viability of programs and services provided through perpetual funding. Achieve the ability to keep our promise to Special Operations families indefinitely.

Goal Type: Invest in the capacity of our organization (financial, management, technical, etc.).


Source: Nonprofit submitted responses

Leadership Development

The nonprofit provides evidence of investment in leadership development


Describe an investment in leadership

The Foundation invested in formal training and certification in coaching for the counselors who work with student and families in planning and supporting their education. Established and hired a Deputy Director of Scholarships and Family Outreach program to lead the College to Career mentorship and internship program.

Source: Nonprofit submitted responses

Mobilizing for Mission

The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.


This organization mobilizes for mission in the following ways:
  • Strategic Partnerships

  • Networks of Collective Impact Efforts

  • Thought Leadership

  • Raising Awareness

  • Community Building

  • Policy Advocacy

What are this organization’s external mobilizaton efforts?

Established volunteer Ambassadors to assist with media activities to raise awareness through interviews, podcasts, and written articles about the foundation. Hired a digital marketing and social media manager to increase and improve awareness through social media outlets. Close coordination with the USSOCOM Care Coalition and other nonprofits focused on support to Special Operations personnel and families. Frequent referrals to other nonprofits for requests for support that are outside the foundation's mission. Attendance and participation in events and conferences at major military communities and within the foundation's home city of Tampa. Policy advocacy in coordination with US Special Operations Command, the Veterans Affairs Administration, and the Department of Defense, as well as state (FL) and local (Tampa) entities.

Source: Nonprofit submitted responses

Story of Adaptability

The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.


Despite the challenges of COVID, SOWF's mission to support the education of surviving children of fallen SOF personnel and Medal of Honor recipients continued. Likewise, the requirement to provide immediate financial aid to the families of severely wounded, ill, and injured SOF personnel continued. Due to restrictions on travel and in person meetings, the foundation became much more savvy in virtual forums and tech solutions to remain engaged, informed, and involved with the constituents we support. As students faced education challenges imposed by the pandemic, the staff worked with the families and students to develop solutions, and resourced any new or additional requirements ( computers, virtual tutoring, IT fees, etc). The lack of traditional fundraising opportunities caused the prompted the foundation to increase its outreach to raise awareness and support among a broader audience, to ensure the ability to continue to support our programs. The foundation realized that the wounded, ill, and injured SOF personnel we support would be hospitalized longer during COVID, and gained Board of Directors approval to provide additional financial aid to personnel with extended recovery or rehabilitation periods away from their families. The foundation adapted health and safety protocols to minimize exposure to COVID, and maintain a safe workplace.

Source: Nonprofit submitted responses

...   Culture & Community


This score provides an assessment of the organization's engagement with the constituents it serves, a practice we term Constituent Feedback. When organizations listen to constituents, they are able to better deliver on programs and meet the needs of stakeholders. A future version of this Beacon will also assess an organization's people operations and its Diversity, Equity and Inclusion (DEI) metrics.


Culture & Community Score

Not Currently Scored

Special Operations Warrior Foundation is currently not eligible for a Culture & Community score because we have not received its Constituent Feedback data. Nonprofit organizations are encouraged to fill out the How We Listen section of their Candid profile. This data will provide the basis for the initial evaluation of Culture & Community.

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.


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Culture & Community Report

Unscored

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Constituent Feedback

Constituent Feedback


Constituent Feedback and Listening Practice data are not available for this organization. Nonprofit organizations are encouraged to fill out the How We Listen section of their Candid profile. This data will provide the basis for the initial evaluation of Culture & Community.


Charity Navigator believes nonprofit organizations that engage in inclusive practices, such as collecting feedback from the people and communities they serve, may be more effective. We award every nonprofit that completes the Candid survey full credit for this Beacon, in recognition of their willingness to publicly share this information with the nonprofit and philanthropic communities. Although the data is not evaluated for quality at this time, future iterations of this Beacon will include third party or other data that will serve to validate the information provided by the nonprofit.

Analysis and Research


Like the overall Encompass Rating System, the Culture & Community Beacon is designed to evolve as metrics are developed and ready for integration. Our partnership with Feedback Labs and Guidestar by Candid, and other partners including Fund for Shared Insight, GlobalGiving, and Keystone Accountability, enables us to launch the first version of this beacon with Constituent Feedback information collected on Candid's site.


Feedback practices have been shown to support better Diversity, Equity, and Inclusion outcomes, an essential area of assessment that we intend to further expand and develop in the future. Feedback Labs has documented several studies which indicate that beyond achieving organizational goals, nonprofits that are attentive and responsive to concerns and ideas raised by beneficiaries establish stronger relationships with the people they serve, promote greater equity, and empower constituents in ways that can help to ensure better long-term outcomes. You can find resources to help nonprofits improve their feedback practices here.

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