Charity Navigator recently completed our 13th annual national study to analyze differences in the financial, accountability and transparency practices of charities located in various metropolitan markets across America.  We also determine if any differences exist in individual philanthropic communities from year to year. 

Interactive Chart

Methodology
We began by segmenting the charities in our database into 30 major metropolitan markets.

• The 30 metro markets account for 62% of the more than 8,219 charities evaluated by Charity Navigator as of May 1, 2017.
• The largest market included 967 charities and the smallest comprised 45.

Using the data we've obtained from the charities' Forms 990 and their websites, we calculated the median value of the following financial variables and the percentage of compliance for the following accountability & transparency metrics to reveal possible differences in financial, accountability and transparency practices of the various philanthropic metropolitan markets.

Rating Dimensions

• Overall Score
• Financial Score
• Accountability & Transparency Score

Financial Metrics

• Program Expenses
• Administrative Expenses
• Fundraising Expenses
• Fundraising Efficiency
• Program Expenses Growth
• Working Capital Ratio
• Liabilities to Assets

Accountability & Transparency Metrics

• Any Donor Privacy Policy
• Strict Donor Privacy Policy
• Form 990 Online
• Audited Financial Statements Online
• Board List Online
• Senior Staff Online

Size Metrics

• Total Contributions
• Total Revenue
• Total Expenses
• Excess (or Deficit)
• Total Assets
• Total Liabilities
• Total Net Assets
• CEO Compensation

Conclusions
Our analysis, completed in May 2017, demonstrated that the financial, accountability and transparency behaviors of America's largest charities can be influenced by the metropolitan market within which the charity operates. The fact that CEO Compensation tends to be greater in cities like D.C. and New York than cities like Colorado Springs and Orlando is an important realization for the charities and donors in each of those cities. It doesn’t mean that charities in D.C. and New York are wasteful or poorly managed. Rather, it means that the cost of doing business in those cities is greater. Recognizing these differences is essential to the effective management and evaluation of nonprofits.  

For more differences between cities, use the interactive chart on the right, view our slideshow and read our press release.

© 2017 Charity Navigator. Note: all data are based on Charity Navigator's May 2017 Metro Market Charitable Analysis Study. These sector reports do not claim to represent median/mean data for all charities. Charity Navigator is the largest evaluator of 501 (c) (3) charities in the U.S.