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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 two years, 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


Summation of Accountability & Transparency Scores

We take the charity's  Accountability and Transparency total score and issue a star rating for its Accountability & Transparency based on this table:

Accountability & Transparency Rating: 4 Stars 3 Stars 2 Stars 1 Star 0 Stars Donor Advisory
 Accountability & Transparency  Score: ≥ 90 ≥ 80 ≥ 70 ≥ 55 < 55 N/A
Accountability & Transparency Rating:  Accountability & Transparency  Score:
4 Stars ≥ 90
3 Stars ≥ 80
2 Stars ≥ 70
1 Star ≥ 55
0 Stars < 55
Donor Advisory N/A

 

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