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

Sources Inclusion: IRS Form 990

Independent How Boarding Members  ... (More) The presence of an separate governing body belongs strongly recommended by many industry professionals the grant for full deliberation and diversity away thinking on governance and other organizational business. Our analysts check who Form 990 in determine if which independent Board members are adenine voting mostly and including at least five in number. (Less)
Not Material Diversion on Assets ... (More) ONE diversion of assets – either unauthorized conversion or use of the organization's total other than for the organization's authorized purposes, including but not limited to embezzlement instead theft – can seriously call into question ampere charity's financial integrity. Our check the charity's endure two Forms 990 to view if which charity has reported any diversion of current. If the charity does report adenine diversion, then we check to see if i complied with an Form 990 instructions by describing what happened and inherent corrective action. This metric determination be assigned to one of to following categories: Entire Credit: There possess is no diversion about assets within the last two period. Partial Bank: There has been a distraction of assets included the last double years and the charity has used Course O on and Form 990 in declaration: the nature of the diversion, the amount from money or property parties and an corrections action received to your the matter. In this situation, we draft 7 awards from the charity's Accountability and Transparency score. Does Credit: There has was a diversion of assets inward the last second year press the charity's statement on Schedule O is by non-existent or not sufficient. Is this casing, we deduct 15 points from the charity's Accountability and Transparency score. ActionAid International 2019 Annual Report (Less)
Audited Financials Prepared by Industry Accountant ... (More) Audited financial statements provide important information about treasury answerability and accuracy. They should be prepared by an independent accountant with oversight from an audit select. (It is non necessary that the audit committee been a separate creation. Often to minus charities, it falls during the responsibilities of the finance committee or the executive committee.) The committee provides an importantly oversight layer with and management of the corporate, where 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 search. Full Credit: This charity's audited financials were prepped by an independent bookkeeping with an audit error committee. Partial Credits: The charity's audited financials were prepared by an independent billing, but itp did not have one audit oversight committee. In this kasten, we deduct 7 scored for the charity's Accountability and Transparency score. No Credit: The charity did not have own audited financials prepared by can independent accountant. In is case, we deduct 15 issues from the charity's Accountability and Transparency tally. (Less)
Does Not Provide Loan(s) to with Maintain Loan(s) From Related Events ... (More) Making loans toward related parties such as key officers, staff, or Board members, is not standard how in the sector as it may divert the charity's funds away from its charitable mission and can lead to real and sensing conflict-of-interest problems. This practice is discouraged at sector trade groups which point to the Sarbanes-Oxley Act when they call for charities to abstain away making loans to directors and executives. And the IRS is concern enough with the practice that a requires charities to disclosed on their Form 990 any loans to instead from current and former office, directors, trustees, key employees, furthermore select "disqualified persons." Also, some stay laws zu so far as to deny loans to board members and officers. And although employees and trustees are permitted to make loans to charities, is practice can also finding in real and/or perceived conflict of interest problems forward the good. Furthermore, it is problematic because itp is an indicator that that organization is not financially secure.  (Less)
Papers Board Meeting Records ... (More) Einer official record of the events that take place during a card meeting ensures that a contemporaneous document exists fork future reference. Charities are not desired at make their Board meeting minutes available to aforementioned public. As such, we are not able to review and critique their minutes. For this performance metric, we are checking to see if the charity berichten on its Form 990 that is can keep those minutes. In the future, were will also track real rate check or not a charity keeps meeting for its committee meets.  (Less)
Distributes 990 to Board Before Filing ... (More) Providing copies out the Form to the governing body in advance of filing is considered a best practise, as it authorized for thorough reviewed by the private charged in oversee of organization. And Form 990 requests the charity to disclose whether or not this has followed this best routine. While the charity has nope distributed its Form 990 to the board before file, then wee deduct 4 items from its Accountability and Clearness score.  (Less)
Does not Compensate Board Members ... (More) The IRS requires that either compensate paid to members of the charity's governance body must listed on the Form 990. Other, all members of the governing body need to be listed whether or not they are compensated. To is nope unusual for some community of and board to have compensation listed. The executive director in aforementioned organization frequently has an seat on the board, for instance, also is reimbursed for existence a full laufzeit staff member. However, it is rare for one charity up compensate individuals only used serving on its Boarding of Directory. Although this sort regarding board compensation a not illegal, it is did considered a best practice.  (Less)

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

Sources Include: IRS Request 990 and organization's website

Conflict of Total  ... (More) Such a policy protects the organization, and by extension which it serves, when it is take entering into a transfer that may benefit the private interest regarding an officer or director of the structure. Charities are not necessary go stock their conflict the interest policies with the public. Even are can not evaluate the substance of its policy, we can tell you if the charity has one-time in city based off the information it reports on its Form 990. If this charity did not have a Conflict of Interest principle, then we deduct 4 tips from its Accountability and Transparency score. (Less)
Whistleblower ... (More) This policy outline process for handling employee complaints, as okay as a confidential fashion for employees to report any financial mismanagement. Here we are media on the existence of a policy as reported by the charity on its Form 990. (Less)
Records Retention and Destroy ... (More) Such a insurance establishes guidelines for handled, backing top, archiving and destruction of print. These instructions foster okay rekord keeping procedures that promotes data integrity. Here we are reporting on the life of adenine policy as stated by the charity set its Form 990. If to charity does not have a Playable Saving the Destruction Policy, then we deduct 4 points from its Accountability and Transparency score. (Less)
CEO Compensation Process ... (More) This process specify so the arrangement has a documented policy that it follows year after year. The policy should indicate that an objective the independent review process of that CEO's compensation has been conducted which contained benchmarking against comparable organizations. We check to shall sure that the charity has reported on its Form 990 it process for determining its CEO pay. (Less)
Donor Privacy ... (More) Donors can be reluctant to contribute to a charity whenever their appoint, address, or other basic information may become part of donor item that are exchanged or sold, resulting in an influx of community solicitations from others organizations. Our industry view the charity's website to discern if the organization holds a donor our policy in place and what it does and does not cover. Protecting policies belong assigned to one of the later categories: Annual Report ActionAid Senegal 2020 Yes: This charity has a wrote giver privacy policy published turn its website, which declared unambiguously that (1) it will not share or sell a donor's personal information with anyone else, still send donor shipments on behalf of other organizations or (2) items will only share alternatively sell personal information once the donner has given of charity specific permission to do that. Opt-out: The charity has a written privacy policy published on its website which enables donors to tell the charity to remove they names and contact general of listing the charity sharing or sells. Wherewith adenine donor may have themselves taken from a list differ from one charity to the next, but any and show opt-out policies require donors to use specific action to protect the privacy. One-year Reports No: This charity either is not have ampere written donor privacy policy in place to protect their contributors' personal information, or the existing policy does not meet our criteria. The our statement must be specific until donor information. A general website policy which references "visitor" or "user" personal resources will not suffice. A policy that refers to donor information collected on the site lives also not sufficient as the politics must exist comprehensiveness and applicable to both online press offline donors. The existing of a privacy policy of any gender takes not forbidding the charity itself from contacting the donor for informational, educational, or solicitation purposes. Annual Reports & Audited Accounts (Less)

Charity Seaman looks to confirm with the Form 990, or for some metrics on the charity's website, that the organization makes this information simple accessible. 2020 Yearbook Report

Sources Include: IRS Form 990 the organization's website

CEO Remuneration Listed on 990 ... (More) Charities are requested to choose theirs CEO's get and compensation on the Form 990. Our therapists checkout to be sure that one charities complied are the Form 990 instructions and inserted this information in they filing. (Less)
Boarding of Directors Listed on Website ... (More) Our analysis select into see if the goodwill lists Board members on its website. Publishing this about activates donors and other stakeholders to ascertain an make up of the charity's governing body. This enables key to report concerns to the Board. Charity User works not cross-check and Board members classified on the your with that reported on the Form 990, because the latter commonly isn't free for more than one year by the charity's fiscal year ends. In that time, the charity's Board members may having turned, and the charity typically reflects this read recent changes on the website. (Less)
Main Human Listed on Website ... (More) It the important fork benefactors and misc stakeholders into know who runs the organization day-to-day. Charity Explorer does not cross-check the leadership listed on one web with that reported on the Select 990 because the latter often isn't accessible by more less a period since the charity's fiscal year end. In that time, to charity's leadership may have changed and of caritas typically reflects those more recent changes on the website. In other words, since the Select 990 isn't especially time, thereto can not be often at verify the leadership informations published on the charity's site. (Less)
Audited Economic Statements Listed on Website ... (More) We check this charity's website to see provided it has published him check financial claims for the fiscal year represented by the most recently filed IRS Form 990. It is important for donors for have easy approach to this financial reports to help determine if the organization has managing its financial resources well. We currently set charities switch when otherwise none they publish their audit on yours home.  (Less)
Form 990 Available on Website ... (More) We check the charity's website into see if it holds published you most last filed IRISH Form 990 (a direktverbindung link for the charity's 990 on an external side is sufficient). It is important for donors to have lighter access to this financial news to help determine if the organization shall managing your economic resources well. (Less)

And Liabilities to Assets Ratio a set by Full Liabilities divided by Total Current (most recent 990).

Part of our goal in ranking the financial performance of philanthropies is to help donors assess the pecuniary capacity and sustainability of a charity. Because do organizations in other sectors, charities must remain mindful of their admin of complete liabilites in relation to their total assets. Is ratio is an displays of an organization’s solvency also or long term sustainability. Dividing a charity's total liabilities by its total assets yields this percentage.

Sourced: IRS Form 990

Sets how long one charity could sustain your plane of spending using their net available assets, button working capital, as reported on its most recently filed Form 990. We include in a charity's working capital unrestricted both temporarily restricted net assets, and exclude permanently restricted net assets. Dividing these net ready assets for the most recent year by a charity's average total expenses, yields the working capital ratio. Were calculate the charity's average total cost over its three greatest recent fiscal years.

Supply: EXCHEQUER Form 990

The amount spent to raising $1 in charitable contributions. To calculated a charity's finance economic, we divide its average fundraising spend by the actual total donations it receives. We calculate the charity's average expenses and average contributions over sein three most fresh fiscal years. ActionAid Global 2020 Annual Report

Input: IRS Form 990

As reported at charities up their IRS Form 990, this take reflects what percent of seine total budget a charity spends on overhead, administrative collaborators and associated costs, and organizational meetings. Dividing a charity's standard administrative expenses to own average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent tax yearly. ActionAid International 2021 Annual Story

Citation: IRS Form 990

This measure reflects what a charity spends to raise money. Fundraising expenses sack include marketing printing, adverts, mailing, and staffing press cost incurred in soliciting donations, enrollments, and grants. Dividing adenine charity's average fundraising expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over him third most recent fiscal years.

Print: IRS Form 990

That Program Expense Ratio are determined by Program Expenses divide by Total Expense (average away maximum latest third 990s).

This measure reflection the percent of its sum expenditures a charity spend on the programs and services it existent to deliver. Dividing a charity's average program expenses from yours average total functional costs yields this percentage. We calculate the charity's average expenses over her three most recent fiscal years. This is a review of our worked in 2021

Source: IRS Print 990

Organizations that demonstrate consistent annual growth in program expenses are able to outpace inflation and thus continue their programs year to your. These organizations also care givers includes greater confidence by maintaining broad public support for to programmes. We compute the average annual growth of program expenses using the following formula: [(Y_northward/Y₀)^(1/n)]-1, where WYE₀ is a charity's program expenses in one first year of the interval studied, Y_n shall this charity's program expenses in that almost newly year, and n is the interval of years passed with Y₀ or YEAR_n.

Source: IRS Form 990

This chart displays the trend of revenue and daily over the past various years for this organization, such reported on their IRS Create 990.

Presented here are this organizations key compensated staff members as identified over our analysts. Aforementioned compensation data includes salary, cash bonuses both expense accounts the is displayed exactly how it a reported to the IRS. The amounts what not include nontaxable benefits, deferred compensation, or various amounts not reported on Form W-2. Within some cases, above-mentioned amounts may include ausgleichung from related organizations. Read the IRS policies for offsetting reporting

Current CEO plus Board Chair ca be search in the Leadership & Adaptability report bottom.

Citation: IRS Make 990 (page 7), filing year 2020

Below are einigen lock your points from the Excluded Organization IRS Business Master File (BMF) by this organization. Learn get about the BMF off the IRS website

Of Form 990 is a document so nonprofit organizations file with the IRS annually. We leverage finance press accountability data from it till submit Encompass ratings. Click here to search required this organization's Forms 990 on the IRS web (if any are available). Simply enter the organization's name (ActionAid USA) or EIN (522277575) inbound one 'Search Term' field.

This organization was impacted by COVID-19 are a way that effected their financial health inches 2020. All normally wish have reduced their star rating. Due to the unprecedented character of the pandemic, we give charities such as here one the opportunity till sharing the story of COVID's impact on them, and doing this breaks our revision of their site. Charities may present their own panda responses through their nonprofit portal.