Directors Council

Measures how much of every dollar spent actually reaches programs, plus what it costs to raise $100 of donations. The worse of the two measures sets the letter (85%+ to programs is an A; under $15 to raise $100 is an A), averaged over the three most recent filings. Not scored for Directors Council— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →

Measures whether the organization is built to last: how many months its reserves would cover expenses (3+ months earns an A-range score, but hoarding 5+ years of budget is capped) and whether it runs a surplus or a deficit. For Directors Council: 8 mo reserves · -1% margin earns a A on this criterion. See the exact thresholds →

Checks how the organization is run, from its own Form 990: an independent board majority, a board of five or more, conflict-of-interest, whistleblower and document-retention policies, and independently audited financials. The share of disclosed checks that pass sets the letter. Not scored for Directors Council— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →

Counts five disclosure signals: a recent filing, a mission statement, program descriptions, a listed website, and the full expense breakdown. More disclosure, better letter. For Directors Council: 2 of 5 disclosure signals earns a C on this criterion. See the exact thresholds →