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Accountability and Transparency Ratings Tables

The following tables show how we score each individual Accountability and Transparency performance metric. At the bottom of the page, we explain how that then translates to an Accountability and Transparency star rating.

Scoring of Individual Accountability and Transparency Performance Metrics

Each charity starts with a base score of 100 points for Accountability and Transparency. The following deductions will be made from this score for charities that do not meet the individual performance metrics:

Data culled from Form 990
Performance Metric	Deductions from Score
Less than 5 independent voting members of the board; or independent members do not constitute a voting majority.	15 points
Material diversion of assets within the last two years, without a satisfactory explanation	15 points
Material diversion of Assets within the last year, with a satisfactory explanation	7 points
Audited financial statements are not prepared or reviewed by an independent accountant	15 points
Audited financial statements are prepared or reviewed by an independent accountant, but that accountant is not selected and overseen by an internal committee.	7 points
Loans to or from officers or other interested parties	4 points
Organization does not keep board meeting minutes	4 points
Forms 990 not distributed to the board before filing	4 points
No Conflict of Interest policy	4 points
No Whistleblower policy	4 points
No Records retention and destruction policy	4 points
Does not properly report CEO compensation on form 990	4 points
Does not have a process for reviewing and updating CEO compensation	4 points
Fails to report board members and compensation fully on the form 990, or reports that board members are compensated for their participation	4 points
A Review of the Charity’s Website
Performance Metric	Deductions from Score
Does not publish board members on website	4 points
Does not publish senior staff on website	3 points
Does not publish latest Audited Financial Statements on website	4 points
Does not publish latest form 990 on website	3 points
No donor privacy policy	4 points
Opt-out donor privacy policy	3 points