Updated April 2026
Efficiency GradeGrade D, Below-Median Tier on the Efficiency Score
0 nonprofits earn an Efficiency Score grade of D on NonprofitTruth, with combined revenue of $0. Nonprofits scoring 35–49. The Form 990 shows a lower program-spending ratio, thinner reserves, or a higher comp-to-revenue ratio than the typical filer.
What a Grade D Looks Like
A D grade — Efficiency Score 35 to 49 — flags organizations whose Form 990 sits below the typical sector profile on at least one of the four scoring dimensions. The 0 organizations in this tier vary widely; the underlying factor breakdown on each profile page shows which dimension is pulling the score down.
Grade D 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.
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.
No nonprofits with grade D in our database.
How to Read a Grade D Result
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.
For organizations in this lower tier, Schedule O of the Form 990 — the narrative section — is often the single most useful read. Filers use it to explain unusual movements, governance changes, and one-time events that the bare numbers do not capture.
Source Data and Verification
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.
Frequently Asked Questions
What does a grade of D mean?
Nonprofits scoring 35–49. The Form 990 shows a lower program-spending ratio, thinner reserves, or a higher comp-to-revenue ratio than the typical filer.
How is the grade calculated?
The Efficiency Score is a 0–100 composite of four Form 990 signals: program-spending ratio (50% weight), 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 0–100 score maps to a letter grade — A for 80+, B for 65–79, C for 50–64, D for 35–49, F under 35.
Does grade D mean a charity is average?
No — the grade is descriptive of financial structure on the IRS Form 990, not of program impact. A grade D organization may run highly effective programs that this score cannot measure, or may have a structural reason for its score (capital campaign, young reserves, sector classification) that does not reflect performance. Always pair the grade with program-level evidence from sources like Charity Navigator program reviews, GiveWell impact evaluations, or the organization’s own annual report.
Why might similar nonprofits have different grades?
Two same-category, same-revenue-tier organizations can land at different grades because of differences in program-vs-overhead classification on Form 990 Part IX, the timing of capital expenditures, the level of unrestricted reserves on the balance sheet, or one-time deferred-compensation events. Reading the four-factor breakdown on each organization’s profile page shows which dimension is driving the grade.
Where can I see the original Form 990?
Click any organization on this page to open its profile. The profile cites the source filing year and links to the original return on the IRS Tax Exempt Organization Search and the ProPublica Nonprofit Explorer.
0 nonprofits earn an Efficiency Score grade of D on NonprofitTruth, with combined revenue of $0. Nonprofits scoring 35–49. The Form 990 shows a lower program-spending ratio, thinner reserves, or a higher comp-to-revenue ratio than the typical filer.