| Nonprofit fraud | Did the organization become aware during the year of a significant diversion of the organization’s assets? | IRS Form 990Part VI Section A Q5 |
| Governance policies | Sum of internal governance | IRS Form 990 |
| Form 990 transparency | Provide a complete copy of Form 990 to its governing body. (Y/N) | Part VI Section B Q11a |
| Conflict of interest policy | Have a written conflict of interest policy? (Y/N) | Part VI Section B Q12a |
| Annual disclosure of conflicts | Annually disclose interests that could give rise to conflicts of interest. (Y/N) | Part VI Section B Q12b |
| Policy monitoring and enforcement | Regularly monitors and enforces compliance with its policies. (Y/N) | Part VI Section B Q12c |
| Whistleblower policy | Organization has a written whistleblower policy. (Y/N) | Part VI Section B Q13 |
| Document retention and destruction | Organization has a written document retention and destruction policy. (Y/N) | Part VI Section B Q14 |
| Compensation process for CEO | Top executive compensation approved. (Y/N) | Part VI Section B Q15a |
| Compensation process for other | Other key personnel compensation approved. (Y/N) | Part VI Section B Q15b |
| Financial audit systems | Sum of external governance | IRS Form 990 |
| Independent compilation or review | Financial statements compiled or reviewed by an independent accountant (Y/N) | Part XII Q2a |
| Independent audit | Financial statements audited by an independent accountant (Y/N) | Part XII Q2b |
| Audit oversight committee | Organization has an audit committee (Y/N) | Part XII Q2c |
| Organizational characteristics | | IRS Form 990 |
| Board independence | Total independent voting members/Total voting members | Part I Q3, Q4 |
| Board size | Total number of voting members | Part I Q3 |
| Org size | Total net asset (logged) | |
| Org age | Age of the organization as of 2022 | NCCS core File |
| Employee | Total number of individuals employed | Part I Q5 |
| Government grant | If government grant>0 coded 1, others=0 | Part VIII Q1e |
| Donative org. | If total contribution/total revenue>0.5 coded 1, others=0 | Part I Q8 |
| Debt ratio | Total liability/Total revenue | Part I Q21 |
| Family relation | Any officer, director, trustee, or key employee have a family or business relationship with another? (Y/N) | Part VI Section A Q2 |
| Location (urban=1) | Nonprofits located in urban=1, rural=0 | The Census Bureau’s urban-rural classification |