An AuditPoint Platform

NonProfits.

Tax-Exempt Organization Intelligence

393,161 tax-exempt organizations scored across financial sustainability, program efficiency, and executive accountability. Four years of IRS Form 990 data — assembled, normalized, and scored. The federal nonprofit record your diligence process doesn't include.

393,161

Organizations scored

$4.04T

Annual revenue tracked

2.2M

Exec comp records

1.28M

Filings processed

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The Data

Two federal datasets. One organization score.

The IRS publishes Form 990 filings for every tax-exempt organization annually — revenue, expenses, executive compensation, and program spending. None of it is joined, normalized, or scored at the organization level. NonProfits ingests all full 990 filers, joins IRS Business Master File classifications, and produces a single scored accountability record per organization.

The result: a complete financial sustainability, program efficiency, and executive accountability record for every scored organization — refreshed annually from federal open data.

IRS Form 990

Annual filings for all full 990 filers — organizations with revenue over $200K. Covers total revenue, program expenses, administrative overhead, executive compensation by name and title, net assets, and filing date. 2022–2025 tax years ingested. 1,283,066 filings processed.

Federal

IRS Business Master File (BMF)

The IRS master record for every active tax-exempt organization — NTEE classification codes, 501(c) subsection type, ruling date, and organizational status. Used to normalize program efficiency scores against peer organizations in the same NTEE category rather than the full universe.

Federal

Intelligence Signals

What the federal record reveals.

Executive Compensation Ratio

Total exec comp as percent of revenue

IRS Form 990 Part VII discloses compensation by name and title for every officer, director, trustee, and key employee. NonProfits computes total executive compensation as a percentage of total revenue and benchmarks it against organizational size.

IRS Form 990 Part VII · 2022–2025

Program Efficiency

Program spend ratio vs. NTEE peer group

Program efficiency measures the percentage of total expenses directed toward an organization's stated mission rather than administration or fundraising. NonProfits normalizes this ratio against NTEE peer groups — a food bank and a hospital network face different structural realities. Scores reflect peer-relative performance, not a universal threshold.

IRS Form 990 Part IX · BMF NTEE Classification

Net Asset Runway

Months of operating reserves

Net assets divided by monthly operating expenses yields months of financial runway — how long the organization can sustain operations without additional revenue. Organizations with negative net assets carry structural liabilities exceeding their total asset base. CommonSpirit Mountain Region operated with −$151M in net assets while losing $184M in a single year.

IRS Form 990 Balance Sheet · Part X

Operating Margin

Revenue minus expenses over revenue

Operating margin measures whether an organization is generating or consuming reserves. Persistent negative margins — even at small percentages — compound over time into structural insolvency. The NonProfits score weights multi-year margin trends more heavily than single-year snapshots where available.

IRS Form 990 Part I · 2022–2025

Filing Timeliness

Days from fiscal year end to IRS receipt

The IRS requires full 990 filers to submit within 4.5 months of fiscal year end, with extensions available to 11 months. Late filers — those exceeding the extension period — signal governance dysfunction. NonProfits uses the IRS-stamped receipt date in the Return Header to compute filing latency to the day.

IRS Form 990 ReturnHeader · ReturnTs

Peer Group Benchmarking

Score percentile within NTEE classification

Every organization is ranked within its NTEE peer group — 25 categories from Arts & Culture to Youth Development. A hospital network is benchmarked against other hospital networks. A community foundation against other community foundations. Peer percentile is disclosed alongside the composite score on every output.

IRS BMF NTEE Classification · 1.95M records

The Score

NonProfits Score

A 100-point composite organizational accountability score. Higher scores indicate stronger financial health and more accountable resource deployment. Four components, weighted by their materiality to institutional decision-makers. Methodology fully disclosed.

Scores are computed at the EIN level, normalized by NTEE peer group, and assigned a tier for screener use. The most recent clean canonical filing per organization is used as the current score.

Strong

Score 75–100. Sound financials, program efficiency at or above peer median, executive compensation within industry norms, timely filing.

Stable

Score 50–74. One or more elevated signals — thin margins, below-peer program ratio, or above-average executive compensation — without acute financial distress.

Watch

Score 25–49. Negative operating margins, materially below-peer program efficiency, or executive compensation exceeding 15% of total revenue. Warrants additional diligence.

Critical

Score 0–24. Negative net assets, severe operating losses, executive compensation exceeding 25% of total revenue, or multiple compounding risk factors.

NonProfits Score and risk tiers are AuditPoint derived analytical outputs — not official IRS designations. All inputs are sourced from IRS federal filings with vintage disclosed per report. 990-EZ and 990-PF filers are excluded from the scored universe. Scores reflect the most recent clean canonical filing per EIN.

Financial Sustainability

Operating margin, net asset runway (months of operating reserves), and revenue trend. Negative net assets apply a hard score cap. Multi-year margin deterioration weighted above single-year snapshots.

30%

Program Efficiency

Program expense ratio normalized against NTEE peer group median. Organizations spending materially less on mission delivery than peer group average score lower regardless of absolute ratio. Pass-through entities are flagged separately.

25%

Executive Accountability

Total executive compensation as percentage of total revenue, number of employees compensated above $100K as a share of total headcount, and year-over-year comp trend vs. revenue trend. Computed from Part VII disclosures.

25%

Transparency

Filing timeliness relative to fiscal year end, data completeness across required Form 990 sections, and NTEE classification availability. Late filers and incomplete filings receive material score reductions.

20%

Who Uses It

Built for high-stakes decisions about nonprofit entities.

Grant-Making & Philanthropy

Foundations & Grant-Makers

Screening grantee financial health before deploying capital. A CRITICAL-scored grantee receiving a multi-year grant represents both reputational and financial risk. NonProfits surfaces the federal record before the relationship begins.

Screen grantee applicants against financial sustainability tier

Flag organizations with negative net assets or declining margins

Benchmark executive compensation against NTEE peer group

Credit & Lending

Lenders & Credit Officers

Nonprofits borrow. Banks, CDFIs, and mission-driven lenders underwriting nonprofit loans have no standardized risk signal. NonProfits provides a disclosed, reproducible financial health score built entirely from primary federal filings.

Score nonprofit borrower at origination across four financial components

Identify organizations with negative net assets before credit decision

Monitor portfolio organizations for annual score deterioration

Acquisitions & Diligence

PE Firms & Acquirers

Nonprofit healthcare operators, educational institutions, and social service providers are frequent acquisition targets. The 990 record reveals what seller diligence doesn't — executive compensation structure, program efficiency, and financial runway before the deal closes.

Screen nonprofit acquisition targets before LOI submission

Identify deferred compensation obligations not visible on the balance sheet

Benchmark target against NTEE peer group financial performance

Sample Findings · June 2026

What 393,161 organizations tell us.

Sourced directly from IRS Form 990 federal filings. Verifiable. Citable.

IRS 990 · Sports · PGA Tour

$76.1M

Six player-directors collected $76.1M in equity distributions in 2024 — Tiger Woods alone: $29.3M ($18.3M reportable + $10.98M deferred). Zero base salary. Zero bonus. The Tour ran a $451M operating deficit the same year.

IRS Form 990 Part VII · Schedule J · Tax Year 2024

IRS 990 · Universe · Score Tier

269

393,161 tax-exempt organizations scored. 269 rated CRITICAL — the highest risk tier across financial sustainability, program efficiency, and executive accountability.

IRS Form 990 Part VII · Tax Year 2023

IRS 990 · Financial Health · Universe

20,964

Tax-exempt organizations operating with negative net assets — controlling $200.5B in combined annual revenue. Not financially distressed by STABLE score, but structurally insolvent by balance sheet.

IRS Form 990 Part X · Tax Years 2022–2025

Request NonProfits intelligence.

Per-decision screening for individual organizations and portfolio-level batch runs. No subscription required. Scope and pricing confirmed within one business day.

Every output traces to a named IRS federal filing. Methodology fully disclosed. NTEE peer group benchmarking included on every report.

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Coverage All 50 states · Full 990 filers only

Organizations scored 393,161

Tax years 2022 · 2023 · 2024 · 2025

Data sources IRS Form 990 · IRS BMF

Refresh cadence Annual (IRS release cycle)

Organization screen Custom · inquiries@auditpoint.ai

Portfolio batch Custom · volume pricing available