Charity Navigator looks to confirm on the Form , or for some metrics on the charity's website, that the organization makes this information easily accessible. This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form Presented here are this organizations key compensated staff members as identified by our analysts. This compensation data includes salary, cash bonuses and expense accounts and is displayed exactly how it is reported to the IRS.
The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on W In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting. Organization which receives a substantial part of its support from a governmental unit or the general public b 1 A vi BMF foundation code: Central - the organization is a parent group ruling and is not a church or c 1 organization.
BMF affiliation code: 6. The Form is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to view this organization's Forms on the IRS website if any are available. This score estimates the actual impact a nonprofit has on the lives of those it serves, and determines whether it is making good use of donor resources to achieve that impact.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization. Do you work at USO?
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that the organization has not yet submitted data for evaluation. This score provides an assessment of the organization's engagement with the constituents it serves, a practice we term Constituent Feedback. When organizations listen to constituents, they are able to better deliver on programs and meet the needs of stakeholders.
A future version of this Beacon will also assess an organization's people operations and its Diversity, Equity and Inclusion DEI metrics. Nonprofit organizations are encouraged to fill out the How We Listen section of their Candid profile. Constituent Feedback and Listening Practice data are not available for this organization.
Charity Navigator believes nonprofit organizations that engage in inclusive practices, such as collecting feedback from the people and communities they serve, may be more effective. We award every nonprofit that completes the Candid survey full credit for this Beacon, in recognition of their willingness to publicly share this information with the nonprofit and philanthropic communities.
Although the data is not evaluated for quality at this time, future iterations of this Beacon will include third party or other data that will serve to validate the information provided by the nonprofit. Our partnership with Feedback Labs and Guidestar by Candid , and other partners including Fund for Shared Insight, GlobalGiving, and Keystone Accountability, enables us to launch the first version of this beacon with Constituent Feedback information collected on Candid's site.
Feedback practices have been shown to support better Diversity, Equity, and Inclusion outcomes, an essential area of assessment that we intend to further expand and develop in the future. Feedback Labs has documented several studies which indicate that beyond achieving organizational goals, nonprofits that are attentive and responsive to concerns and ideas raised by beneficiaries establish stronger relationships with the people they serve, promote greater equity, and empower constituents in ways that can help to ensure better long-term outcomes.
You can find resources to help nonprofits improve their feedback practices here. The Giving Basket had an issue with your donation. Please try again. If the problem persists contact us and include your Cart ID: Unknown. Less USO is a c 3 organization, with an IRS ruling year of , and deductibiltiy of donations depends on various factors. Box Washington DC You are viewing this organization's new Charity Navigator profile page. To view the legacy version, click here. Star Rated Report.
Financial Performance Metrics. Fundraising Expenses. Fundraising Efficiency. Working Capital Ratio. Program Expense Growth. Liabilities to Assets. Program Expense. Program Expense Ratio Administrative Expenses Fundraising Expenses Liabilities to Assets Ratio 5. Working Capital Ratio 1. Program Expense Growth 3. Governance Charity Navigator looks to confirm on the Form that the organization has these governance practices in place. More The presence of an independent governing body is strongly recommended by many industry professionals to allow for full deliberation and diversity of thinking on governance and other organizational matters.
Our analysts check the Form to determine if the independent Board members are a voting majority and also at least five in number. Less No Material Diversion of Assets More A diversion of assets — any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft — can seriously call into question a charity's financial integrity. This metric will be assigned to one of the following categories: Full Credit: There has been no diversion of assets within the last two years.
Partial Credit: There has been a diversion of assets within the last two years and the charity has used Schedule O on the Form to explain: the nature of the diversion, the amount of money or property involved and the corrective action taken to address the matter. In this situation, we deduct 7 points from the charity's Accountability and Transparency score.
No Credit: There has been a diversion of assets within the last two years and the charity's explanation on Schedule O is either non-existent or not sufficient. In this case, we deduct 15 points from the charity's Accountability and Transparency score.
More Audited financial statements provide important information about financial accountability and accuracy. Partial Credit: The charity's audited financials were prepared by an independent accountant, but it did not have an audit oversight committee. In this case, we deduct 7 points from the charity's Accountability and Transparency score.
No Credit: The charity did not have its audited financials prepared by an independent accountant. More Making loans to related parties such as key officers, staff, or Board members, is not standard practice in the sector as it may divert the charity's funds away from its charitable mission and can lead to real and perceived conflict-of-interest problems. This practice is discouraged by sector trade groups which point to the Sarbanes-Oxley Act when they call for charities to refrain from making loans to directors and executives.
And the IRS is concerned enough with the practice that it requires charities to disclose on their Form any loans to or from current and former officers, directors, trustees, key employees, and other "disqualified persons.
Furthermore, it is problematic because it is an indicator that the organization is not financially secure. Less Documents Board Meeting Minutes More An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference. Charities are not required to make their Board meeting minutes available to the 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 reports on its Form that it does keep those minutes. In the future, we will also track and rate whether or not a charity keeps minutes for its committee meetings. Less Distributes to Board Before Filing More Providing copies of the Form to the governing body in advance of filing is considered a best practice, as it allows for thorough review by the individuals charged with overseeing the organization.
The Form asks the charity to disclose whether or not it has followed this best practice. If the charity has not distributed its Form to the board before filing, then we deduct 4 points from its Accountability and Transparency score.
Less Compensates Board More The IRS requires that any compensation paid to members of the charity's governing body be listed on the Form Furthermore, all members of the governing body need to be listed whether or not they are compensated. It is not unusual for some members of the board to have compensation listed. The executive director of the organization frequently has a seat on the board, for instance, and is compensated for being a full time staff member. However, it is rare for a charity to compensate individuals only for serving on its Board of Directors.
Although this sort of board compensation is not illegal, it is not considered a best practice. Policies Charity Navigator looks to confirm on the Form , or for some metrics on the charity's website, that the organization has these policies in place. More Such a policy protects the organization, and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer or director of the organization.
Charities are not required to share their conflict of interest policies with the public. Although we can not evaluate the substance of its policy, we can tell you if the charity has one in place based on the information it reports on its Form If the charity does not have a Conflict of Interest policy, then we deduct 4 points from its Accountability and Transparency score.
Less Whistleblower More This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report any financial mismanagement. Here we are reporting on the existence of a policy as reported by the charity on its Form Less Records Retention and Destruction More Such a policy establishes guidelines for handling, backing up, archiving and destruction of documents.
These guidelines foster good record keeping procedures that promotes data integrity. If the charity does not have a Records Retention and Destruction Policy, then we deduct 4 points from its Accountability and Transparency score.
More This process indicates that the organization has a documented policy that it follows year after year. The policy should indicate that an objective and independent review process of the CEO's compensation has been conducted which includes benchmarking against comparable organizations.
We check to be sure that the charity has reported on its Form its process for determining its CEO pay. Less Donor Privacy More Donors have expressed extreme concern about the use of their personal information by charities and the desire to have this information kept confidential. Privacy policies are assigned to one of the following categories: Yes: This charity has a written donor privacy policy published on its website, which states unambiguously that 1 it will not share or sell a donor's personal information with anyone else, nor send donor mailings on behalf of other organizations or 2 it will only share or sell personal information once the donor has given the charity specific permission to do so.
Opt-out: The charity has a written privacy policy published on its website which enables donors to tell the charity to remove their names and contact information from lists the charity shares or sells. What tax deduction will I receive for my gift?
Your tax benefits will depend on several factors, including: the type of gift, the time at which it is made, and whether it is outright or deferred, or has any income payments. In general, though, here are some guidelines:.
Outright gifts to generate a full income-tax charitable deduction. Outright gifts of appreciated securities are deductible at fair market value, with no recognition of capital gains — a great tax benefit. Please contact us for further guidance on this point. Bequests are exempt from estate tax. Life insurance distributions are not income-tax deductible, but are exempt from estate tax.
If you have made the USO Northwest the irrevocable owner and beneficiary of a policy during your lifetime, then you may deduct annual gifts that offset premium payments. Transferring qualified retirement plans such as an IRA, k , b , or Keogh to the USO Northwest allows individuals to defer paying taxes on a portion of their income until the assets are withdrawn during retirement years.
Your estate and heirs will pay the tax at some point, unless the accounts are contributed to charity. By giving retirement assets to the USO Northwest, you receive double benefits: Your estate and heirs will not be taxed on the portion that goes to charity, and you will support the USO Northwest. You may specify a certain sum, or a percentage of your estate, or a description of the property you wish to give.
Do you accept stock, artwork, antiques, or other appreciated assets? Generous donors have also bequeathed to the USO Northwest jewelry, houses and other real property.
For more information, contact Tim Bogle at or tbogle uso. Can I bequeath funds from a retirement account or an investment account? How can I make a planned gift in memory or in honor of a loved one?
You may include this request in your bequest.
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