GuideStar (Candid)
A nonprofit information platform (now part of Candid) that collects and publishes data on tax-exempt organizations, including Form 990 filings.
GuideStar (Candid) is a term from U.S. nonprofit financial reporting — typically a line item or schedule on IRS Form 990, the annual disclosure tax-exempt organizations file. The definition here is the IRS-file usage, which can differ from how the term is used in general financial writing or accounting standards. On the LakeQuality nonprofit efficiency rubric, GuideStar (Candid) feeds into one of the four scoring factors (program ratio, revenue growth, reserves, or CEO compensation). Understanding how the term is computed at IRS is part of reading nonprofit pages defensibly.
Each nonprofit page on the site surfaces the specific GuideStar (Candid) value for that organization (when Form 990 reports one), so the general definition here translates into a concrete data point on the per-nonprofit pages you actually use.
GuideStar, now operating under the name Candid after its 2019 merger with the Foundation Center, is the most comprehensive database of nonprofit information in the United States. The platform provides access to IRS Form 990 filings, organizational profiles, financial data, and program descriptions for over 1.8 million tax-exempt organizations. GuideStar's transparency initiative encourages nonprofits to earn "Seals of Transparency" (Platinum, Gold, Silver, or Bronze) by voluntarily sharing additional information beyond what appears on Form 990, including program results, strategic goals, and progress metrics. Unlike Charity Navigator, GuideStar does not assign ratings or grades; instead, it provides data and tools that donors, researchers, and grantmakers can use to conduct their own analysis. GuideStar's database is a critical infrastructure resource for the nonprofit sector, serving as a data source for many other evaluation platforms, including NonprofitTruth's own analysis. The platform also partners with the IRS to maintain the Business Master File of all tax-exempt organizations and makes bulk data available to researchers through its API. For donors using NonprofitTruth, GuideStar/Candid provides a valuable complement: while NonprofitTruth offers comparative ratings and financial analysis, GuideStar provides the raw data and organizational context needed for deeper due diligence before making significant charitable gifts.