Data Dictionary

Technical reference for all metrics — raw 990 values and Fiducia-calculated fields.

990 Values Taken Directly from Filings

Program Expense Percentage

program_service_expenses / total_expenses

Source: Part IX, Line 25, Col B / Total

General Management Expense Percentage

management_general_expenses / total_expenses

Source: Part IX, Line 25, Col C / Total

Fundraising Expense Percentage

fundraising_expenses / total_expenses

Source: Part IX, Line 25, Col D / Total

Total Revenue

cy_total_revenue

Source: Part I, Line 12

Metrics derived by Fiducia from raw 990 data. These include ratios, percentages, growth calculations, and adjusted figures.

Fundraising Efficiency

fundraising_expenses / cy_contributions_grants

Fundraising cost per dollar raised. Lower means more efficient fundraising.

Cash to Programs (Adjusted)

program_service_expenses - noncash_contributions

Estimated cash spent on programs, removing noncash gifts.

Operating Margin

cy_revenues_less_expenses / cy_total_revenue

Operating surplus/deficit as a percentage of revenue.

Months of Cash

(cash_eoy * 12) / cy_total_expenses

How many months the organization could operate on cash alone.

Noncash % of Contributions

noncash_contributions * 100 / total_contributions

Percentage of contributions that are noncash (donated goods, stock, etc.).

Compensation % of Expenses

calc_total_compensation / cy_total_expenses

How much of total spending goes to compensation of reported individuals.

Pay Multiple

calc_total_compensation / calc_est_avg_staff_comp

How many times the average staff salary this person earns. >10x is notable, >25x may warrant further review.

Revenue Growth %

(cy_total_revenue - py_total_revenue) / py_total_revenue

Year-over-year revenue change percentage.

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