The Health Score (0–100) is a weighted composite of 8 financial ratios drawn from sector benchmarks and practitioner standards. Each ratio is rated Good, Moderate, or Poor based on established nonprofit financial thresholds. Good = full weight, Moderate = half weight, Poor = zero weight.
| Ratio | Weight | Good | Moderate | Poor |
|---|---|---|---|---|
| Months of Cash | 20% | ≥ 3 months | 1.5 – 3 months | < 1.5 months |
| Operating Margin | 18% | ≥ 7% | 0% – 7% | < 0% (deficit) |
| Program Expense Ratio A higher ratio signals program focus — not program quality or outcome effectiveness. |
15% | ≥ 65% | 55% – 65% | < 55% |
| Current Ratio | 12% | ≥ 1.5× | 1.0× – 1.5× | < 1.0× |
| Revenue Concentration | 10% | ≤ 40% | 40% – 60% | > 60% |
| Debt to Assets | 10% | ≤ 40% | 40% – 65% | > 65% |
| Fundraising Efficiency | 8% | ≤ 20% | 20% – 35% | > 35% |
| Net Asset Ratio Based on total net assets / expenses. Unrestricted net assets relative to expenses is a more precise measure of operational cushion where available. |
7% | ≥ 0.25× | 0.1× – 0.25× | < 0.1× |
Score reflects current year data only. Revenue Concentration is scored as Good when the largest source is a broad base of individual donors, regardless of percentage. Ratios requiring balance sheet data (Current Ratio, Debt to Assets, Net Asset Ratio) are excluded from the score when no balance sheet is available.
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1. Financial Data Input
| Metric | Current Year | Prior Year | Two Years Ago |
|---|---|---|---|
Total Revenue Total Revenue All income received during the fiscal year — grants, donations, program fees, government contracts, investment income, and other sources combined. Where to find it BEST Audited financials — Statement of Activities, Total Revenue line 990 Form 990, Part VIII, Line 12 (Total Revenue) OTHER Income statement or internal P&L — top-line total | |||
Total Expenses Total Expenses All money spent during the fiscal year across program, management, and fundraising activities. Where to find it BEST Audited financials — Statement of Activities, Total Expenses line 990 Form 990, Part IX, Line 25 (Total Functional Expenses) OTHER Income statement or internal P&L — total expenses line | |||
Total Assets Total Assets Everything the organization owns or controls — cash, receivables, property, investments, and equipment at year-end. Where to find it BEST Audited financials — Balance Sheet, Total Assets 990 Form 990, Part X, Line 16 (Total Assets) OTHER Internal balance sheet — total assets line | |||
Total Liabilities Total Liabilities Everything the organization owes — accounts payable, deferred revenue, loans, and other obligations at year-end. Where to find it BEST Audited financials — Balance Sheet, Total Liabilities 990 Form 990, Part X, Line 26 (Total Liabilities) OTHER Internal balance sheet — total liabilities line | |||
Cash & Cash Equivalents Cash & Cash Equivalents Immediately accessible funds — checking, savings, money market accounts, and short-term instruments convertible to cash within 90 days. Where to find it BEST Audited financials — Balance Sheet, Cash and Cash Equivalents 990 Form 990, Part X, Line 1 + Line 2 OTHER Internal balance sheet or bank statements at year-end | |||
Current Assets Current Assets Assets expected to be converted to cash within 12 months — includes cash, receivables, prepaid expenses, and short-term investments. Where to find it BEST Audited financials — Balance Sheet, "Current Assets" subtotal 990 Form 990 does not label "current assets" — add Part X Lines 1–4 as an estimate OTHER Internal balance sheet — current assets subtotal | |||
Current Liabilities Current Liabilities Obligations due within 12 months — accounts payable, accrued expenses, short-term debt, and deferred revenue. Where to find it BEST Audited financials — Balance Sheet, "Current Liabilities" subtotal 990 Form 990 does not label "current liabilities" — use Part X Lines 17–18 as an estimate OTHER Internal balance sheet — current liabilities subtotal | |||
Program Service Expenses Program Service Expenses Money spent directly delivering the mission — staff, supplies, and overhead tied to programs and services. Where to find it BEST Audited financials — Statement of Functional Expenses, Program Services column total 990 Form 990, Part IX, Line 25, Column B OTHER Internal expense report — program or direct service costs | |||
Management & General Expenses Management & General Expenses Overhead costs not tied to programs or fundraising — executive leadership, finance, HR, legal, IT, and general administration. Where to find it BEST Audited financials — Statement of Functional Expenses, Management & General column total 990 Form 990, Part IX, Line 25, Column C OTHER Internal expense report — admin or overhead cost category | |||
Fundraising Expenses Fundraising Expenses Costs specifically incurred to solicit donations and grants — events, direct mail, donor stewardship, and development staff time. Where to find it BEST Audited financials — Statement of Functional Expenses, Fundraising column total 990 Form 990, Part IX, Line 25, Column D OTHER Internal expense report — development or fundraising cost category | |||
Total Contributions (Donations) Total Contributions All philanthropic support received — individual donations, foundation grants, corporate giving, and government grants. Where to find it BEST Audited financials — Statement of Activities, Contributions and Grants line 990 Form 990, Part VIII, Line 1h OTHER Internal revenue report — donations and grants received | |||
Largest Single Revenue Source Largest Single Revenue Source The single largest revenue line item — one funder, one contract, or one revenue stream. Used to measure concentration risk. Where to find it BEST Audited financials — Schedule of Grants and Contributions, or notes listing major funders 990 Form 990, Part VIII — scan Lines 1a–1f to identify the largest single item OTHER Ask the org directly: "What is your largest single source of revenue?" | |||
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Why this matters
A large revenue concentration isn't automatically a risk. One government contract or single major gift disappearing would hurt — but a broad base of many individual donors represents community support and gives the organization flexibility. |
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2. Key Financial Ratios
| Ratio | Result | Rating |
|---|---|---|
| Operating MarginSurplus / Revenue | — | — |
| Current RatioCurrent Assets / Current Liabilities | — | — |
| Months of CashCash / (Expenses / 12) | — | — |
| Debt to AssetsLiabilities / Assets | — | — |
| Program Expense RatioProgram Exp / Total Exp | — | — |
| Fundraising EfficiencyFundraising / Contributions | — | — |
| Revenue ConcentrationTop Source / Revenue | — | — |
| Net Asset RatioNet Assets / Expenses | — | — |
3. Financial Health Indicators
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4. Trend Analysis
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5. Documents Received
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6. Reviewer Notes & Decision
Assessment Summary
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