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Ratings & Metrics
*Why Not Ratable?CharityWatch is currently unable to rate this organization. This does not imply a negative or positive evaluation. Please see the Analysts' Notes section for a more detailed explanation. |
Governance & Transparency
Top Salaries
Unable to Provide Salaries
CharityWatch is unable to provide a range of Top Three Salaries for this charity for the above fiscal reporting year because we lack complete salary data for the organization. Except for officers, directors, and trustees, the IRS does not require breakouts of salaries totaling less than $100,000.
For example, XYZ charity would be required to provide a breakout in its tax form of compensation to its president of $55,000, but would not be required to provide a breakout of $99,000 in compensation to its top medical researcher if that person is not also an officer, director, or trustee of the organization.
This charity reports that compensation to its officers, directors, and trustees is under $100,000 per individual. Donors who would like to view limited salary data for this organization should refer to its tax form, which may be available on the charity's web site or from a number of third-party sources. See CharityWatch's Links page for information on obtaining copies of charity tax forms.
Analysts' Notes
CharityWatch is unable to provide a rating for The Gorilla Foundation (GF) based on its fiscal year ended 05/31/2024 due to the charity's small size. CharityWatch's inability to provide a rating for GF at this time does not imply a negative or positive evaluation. According to its fiscal 2024 IRS Form 990, GF raised $871,221 in contributions and reported $811,143 in total expenses in fiscal 2024. GF reports that it formed in 1976, according to its IRS tax Form 990. Also according to Form 990 reporting, it raised approximately $3.3 million in contributions during the five-year period 2019 through 2023, which averages to less than $675,000 annually (IRS Form 990, Schedule A, Part II, Section A). The financial reporting of small charities is often not comparable to that of larger ones for several reasons, including Economies of Scale: Economies of Scale Economies of scale occur when the size of an organization's operations allow it to operate more efficiently. As an organization grows it costs it less (per unit) to produce its goods or services due to its overhead and other fixed costs being spread over a larger volume of output. For example, a small charity that serves 500 poor people per year may need to pay $8,000 for its annual financial audit. A larger charity that serves 3,000 poor people per year may need to pay $10,000 for its annual financial audit. The first charity spent $16 per person served for the overhead cost of its audit, while the second spent far less at only $3.33 per person served. Charity rating methods suitable for larger organizations often cannot be fairly applied to much smaller charities given that the latter lack the economies of scale necessary to operate at the same level of efficiency. Small charities that assist underserved populations, that are fulfilling an unmet need, or that are new or in the process of scaling up to a larger size may still be worthy of donors' support despite CharityWatch's inability to rate them due to this comparability issue. |