Don Griesmann, a consultant with community-based and faith-based organizations from Ventnor, NJ, writes:

One standard could be the IRS 990 form selecting the revenue and expense items from Parts I and II that match the organization's realities.  As with any charting, the reader has to know the assumptions and values used to decide the factors and the background of the figures. No chart stands alone and needs at least some narrative about goals and accomplishments or lack thereof. You could assess the organizations by activities, organizationally and administratively with details for each. Charity Navigator is one of the "rating" groups that some have labeled "watchdog." The group does list what it considers to be the important factors a potential contributor should assess in a nonprofit tax exempt organizations before giving. Reasonable people could disagree. As the group states - "We simply aim to provide objective, unbiased analytical information on America's largest charities so you can determine if donating to those charities is a sound decision. " At any rate Charity Navigator's standards include Organizational Efficiency and Organizational Capacity -

• Fundraising Efficiency
• Fundraising Expenses
• Program Expenses
• Administrative Expenses
• Primary Revenue Growth
• Program Expenses Growth
• Working Capital Ratio

To review these standards in detail see - http://www.charitynavigator.org/index.cfm/bay/content.view/catid/2/cpid/48.htm   More generally, you can click on the "Cause" that best meets your organization's mission and see a number of organizations and their ratings. It seems the standards and the ratings can be put into a pie chart. You could perform a similar analysis for your organization. The Better Business Bureau and Giving.org have also established standards for measuring nonprofit tax exempt organizations - See - http://www.give.org/standards/newcbbbstds.asp.  The evaluation process is detailed at - http://www.give.org/charities/producing.asp.

• Annual Report
• Audited Financial Statements
• IRS Form 990, Including Schedule A
• Budget
• Direct Mail Appeals From the Past Year
• Scripts of Telephone Appeals
• Scripts of Public Service Announcements
• Fund Raising Event Invitations
• Sample Grant Proposals
• Cause Related Marketing Promotions
• Fund Raising Contracts
• Articles of Incorporation
• Bylaws
• Tax Exempt Status Determination Letter
• Board Roster
• Conflict of Interest Policy

These materials are thoroughly reviewed in order to determine whether or not the subject charity meets each of the the voluntary BBB charity standards. A draft report and detailed letter, outlining any findings, is shared with the charitable organization prior to publication affording the charity an opportunity to respond to any noncompliance findings. The Wise Giving Alliance will continue to produce these comprehensive and current charity evaluations to help you make the best possible giving decisions.