The Fund's NAV is calculated by dividing the value of the Fund's total assets less total liabilities by the number of shares outstanding. Share price returns are based on closing prices for the Fund and do not represent the returns an investor would receive if shares were traded at other times. The hypothetical example does not represent the returns of any particular investment. The above frequency distribution chart presents information about the difference between the daily market price for shares of the Fund and the Fund's reported NAV.
The amount that the Fund's market price is above the reported NAV is called the premium. The amount that the Fund's market price is below the reported NAV is called the discount.
The market price is determined using the midpoint between the highest bid and the lowest offer on the listing exchange, as of the time that the Fund's NAV is calculated usually pm Eastern time. Dividing a charity's total liabilities by its total assets yields this percentage. To calculate a charity's fundraising efficiency, we divide its average fundraising expenses by the average total contributions it receives. We calculate the charity's average expenses and average contributions over its three most recent fiscal years.
Determines how long a charity could sustain its level of spending using its net available assets, or working capital, as reported on its most recently filed Form We include in a charity's working capital unrestricted and temporarily restricted net assets, and exclude permanently restricted net assets.
Dividing these net available assets in the most recent year by a charity's average total expenses, yields the working capital ratio. We calculate the charity's average total expenses over its three most recent fiscal years. Charity Navigator looks to confirm on the Form that the organization has these governance practices in place.
A diversion of assets — any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft — can seriously call into question a charity's financial integrity. We check the charity's last two Forms to see if the charity has reported any diversion of assets. If the charity does report a diversion, then we check to see if it complied with the Form instructions by describing what happened and its corrective action.
This metric will be assigned to one of the following categories:. Audited financial statements provide important information about financial accountability and accuracy.
They should be prepared by an independent accountant with oversight from an audit committee. It is not necessary that the audit committee be a separate committee. Often at smaller charities, it falls within the responsibilities of the finance committee or the executive committee. The committee provides an important oversight layer between the management of the organization, which is responsible for the financial information reported, and the independent accountant, who reviews the financials and issues an opinion based on its findings.
We check the charity's Form reporting to see if it meets this criteria. Full Credit: The charity's audited financials were prepared by an independent accountant with an audit oversight committee. Charity Navigator looks to confirm on the Form , or for some metrics on the charity's website, that the organization has these policies in place. Donors have expressed extreme concern about the use of their personal information by charities and the desire to have this information kept confidential.
The exchanging and sale of lists for telemarketing and the mass distribution of "junk mail," among other things, can be minimized if the charity assures the privacy of its donors. Privacy policies are assigned to one of the following categories:. Yes: This charity has a written donor privacy policy published on its website, which states unambiguously that 1 it will not share or sell a donor's personal information with anyone else, nor send donor mailings on behalf of other organizations or 2 it will only share or sell personal information once the donor has given the charity specific permission to do so.
The privacy policy must be specific to donor information. A general website policy which references "visitor" or "user" personal information will not suffice. A policy that refers to donor information collected on the website is also not sufficient as the policy must be comprehensive and applicable to both online and offline donors.
The existence of a privacy policy of any type does not prohibit the charity itself from contacting the donor for informational, educational, or solicitation purposes. Charity Navigator looks to confirm on the Form , or for some metrics on the charity's website, that the organization makes this information easily accessible.
This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form Presented here are this organizations key compensated staff members as identified by our analysts. This compensation data includes salary, cash bonuses and expense accounts and is displayed exactly how it is reported to the IRS.
The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on W In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting. Organization which receives a substantial part of its support from a governmental unit or the general public b 1 A vi BMF foundation code: Central - the organization is a parent group ruling and is not a church or c 1 organization.
BMF affiliation code: 6. The Form is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to view this organization's Forms on the IRS website if any are available. This score estimates the actual impact a nonprofit has on the lives of those it serves, and determines whether it is making good use of donor resources to achieve that impact.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization. Do you work at USO? Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that the organization has not yet submitted data for evaluation. This score provides an assessment of the organization's engagement with the constituents it serves, a practice we term Constituent Feedback.
When organizations listen to constituents, they are able to better deliver on programs and meet the needs of stakeholders. A future version of this Beacon will also assess an organization's people operations and its Diversity, Equity and Inclusion DEI metrics. Nonprofit organizations are encouraged to fill out the How We Listen section of their Candid profile. Constituent Feedback and Listening Practice data are not available for this organization.
Charity Navigator believes nonprofit organizations that engage in inclusive practices, such as collecting feedback from the people and communities they serve, may be more effective. We award every nonprofit that completes the Candid survey full credit for this Beacon, in recognition of their willingness to publicly share this information with the nonprofit and philanthropic communities.
While recognizing the importance of student leadership and the autonomy of the student organization, USO status indicates a formal relationship with the University; therefore, a high level of accountability from the organization and support from a Faculty Mentor is required.
Because of the University's status as a governmental entity and tax-exempt charitable organization, certain student organizations are not eligible for university status.
Philanthropic organizations or groups whose primary purpose is to raise money for charitable causes. OSU will provide legal support for student groups who would like to rescind their tax status. An ASO will be legally be a separate entity from OSU and function solely under the direction and control of its student members. Because of their affiliation with OSU and focus on OSU student membership and development, organizations recognized as ASOs will eligible for access to certain OSU benefits and resources upon completion of registration and training requirements.
A final determination and overview of those requirements are expected by the beginning of Spring term. The following are the proposed benefits intended to be available upon completion of the annual recognition process.
Where applicable, activities must be reported in advance of accessing the benefit. Benefits may still be adjusted before finalization. The following proposed benefits require additional optional training and education in order to unlock access. The following proposed benefits are only available to USOs and require additional optional training and education in order to unlock access.
Departments fully support the success of the student organization through supervision of its members, professional development, mentoring and advising. If the answer to all 3 is no, review DSO Key indicators. Programs and Events: The Programs and Services team provides signature USO services to the nearly , military members and their families in the Southern and Central California region.
We need your help with event supplies, snacks and other supplies to continue to provide excellent service to those who serve and their families!
The diversity of our programs, services, and events offers a universal appeal to the population we serve.
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