Grade C, Median Tier on the Efficiency Score

A C grade — Efficiency Score 50 to 64 — clusters around the site-wide median. The 224 organizations in this tier are not all underperforming; many land at C for structural reasons (a capital-campaign year, a young organization still building reserves, or a category like advocacy where fundraising is reported outside program services).

Grade C groups every organization whose Efficiency Score lands in this band. The grade is descriptive — it summarizes the combination of program ratio, reserves, growth consistency, and CEO-comp ratio drawn from the 990, not the social impact of the work.

The 224 grade C nonprofits in this view together report $41.7B in combined annual revenue on their most recent IRS Form 990 filings. Median revenue is $61.2M, and the simple average is $185.9M — a gap that reflects the long-tail distribution typical of the nonprofit sector, where a handful of large organizations account for most aggregate dollars.

Across the 224 grade C nonprofits we track, 0 earn an A and 0 earn a B on the Efficiency Score (combined 0% in the top two tiers, with A-grade organizations alone at 0%). Another 224 land at C, 0 at D, and 0 at F — a combined 0% in the bottom two tiers based on program ratio, reserves, growth consistency, and CEO-comp ratio drawn from each organization's most recent Form 990.

Executive compensation detail is reported on Schedule J of the Form 990 and is not always present for every organization in this list — particularly the smaller filers using Form 990-EZ.

The grade is a starting point. For any organization in the list above, the four factors that compose the score — program ratio, revenue-growth consistency, reserves, and CEO-comp ratio — are reported separately on the profile page. Reading those four numbers tells you which dimension drove the grade, which is usually more useful than the headline letter on its own.

The NonprofitTruth Efficiency Score is a 0–100 composite that summarizes four signals from the Form 990: program-spending ratio (50% of the score), revenue-growth consistency over multiple years (20%), months of fund reserves on the balance sheet (20%), and CEO compensation as a share of revenue (10%). The grade A–F mapping is purely descriptive — it summarizes the financial structure that the 990 reveals, not the social impact, program quality, or outcomes of the work the organization does. Donors evaluating impact should pair these financial signals with program-level evaluations from sources like Charity Navigator, GiveWell, or the organization's own audited reports.

Mid-tier scores reward steady financials. They do not penalize organizations that are deliberately investing in capacity (which can compress the program ratio temporarily) or organizations with reserve-building strategies that take a multi-year timeframe to mature.

All financials on this page come from each organization's IRS Form 990 — the federal information return that 501(c)(3) public charities, private foundations, and most other tax-exempt organizations must file annually. The Form 990 is a public document. We ingest it primarily through the ProPublica Nonprofit Explorer feed, which mirrors the IRS Tax-Exempt Organization Search dataset. Original e-file XML and PDF copies of any return can be looked up directly at the IRS, ProPublica, or the Candid (formerly GuideStar) directory.

Each organization in this grade band has its underlying Form 990 available free of charge from the IRS Tax Exempt Organization Search, the ProPublica Nonprofit Explorer, or the Candid (GuideStar) directory.