Starting September 2011, Charity Navigator incorporated an Accountability and Transparency Performance Score into the overall evaluation of charities reviewed on its website. The Accountability and Transparency Performance Score is derived from 17 categories. A list of the 17 categories can be found on the Charity Navigator website (www.charitynavigator.org). After reviewing the categories, answer the following questions:

Required

a. What are the 17 accountability and transparency categories utilized by Charity Navigator?

b. Which sources are utilized (e.g., Form 990, Audited Financial Statements, etc.) to measure the 17 categories?

c. How is a charity’s accountability and transparency score computed?

d. Search the Charity Navigator website for a charity that interests you and determine its accountability and transparency score. Did the charity receive a four-star rating for accountability and transparency? If it did not, in which categories did it receive point deductions? Based on your review, do you feel that the organization you chose is being transparent and accountable?