Large Asset Reserves
CharityWatch reduces the grade of any charity that has available assets equal to three to five years of operating expenses. Charities with "years of available assets" of more than five years receive an "F" grade regardless of other measurements. In CharityWatch's view, a reserve of less than three years is reasonable and does not affect a charity's grade. These reductions in grades are based solely on the charities' asset reserves as compared to budget. The CharityWatch definition of "years of available assets" includes funds currently available for the charity's use, including investments that the charity has set aside as a reserve but could choose to spend if it wanted to do so. Negative Population Growth's letter grade rating has been downgraded because it has 3 or more years of available assets.
See Our Process to learn more about how CharityWatch considers a charity’s asset reserves and the High Asset List for a list of charities whose ratings have been reduced due to high assets.
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Ratings & Metrics
Joint Costs
Negative Population Growth's rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.
| Program % | Cost to Raise $100 |
|---|---|
| 81% | $20 |
Financial Documents
| Entity | Document Type | Tax ID |
|---|---|---|
| Negative Population Growth | Consolidated Audited Financial Statements | Multiple |
| Negative Population Growth | IRS Form 990 | 46-4868482 |
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Entity: Negative Population Growth Document Type: Consolidated Audited Financial Statements Tax ID: Multiple |
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Entity: Negative Population Growth Document Type: IRS Form 990 Tax ID: 46-4868482 |
Governance & Transparency
Top Salaries
| Name | Title | Compensation | |
|---|---|---|---|
| 1 | Craig Lewis | Executive Director | $152,418 |
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1 Name: Craig Lewis Title: Executive Director Compensation: $152,418 |
Analysts' Notes
CharityWatch's rating of Negative Population Growth (NPG) also includes the financial activities of NPG Duke St. Holdings LLC, which is consolidated in the audited financial statements of NPG for the year ended December 31, 2025. All intercompany transactions and balances have been eliminated upon consolidation. According to the Negative Population Growth consolidated audit of December 31, 2025 (Note 1, Organization and significant accounting policies, Organization): "...On July 15, 2022, NPG Duke St. Holdings LLC (“NPG LLC”) was incorporated in Delaware as a limited liability company of which NPG is the sole member. NPG LLC was created to hold real estate on behalf of NPG." |
According to the Negative Population Growth (NPG) 2025 tax filing, NPG reports re: the existence of a family relationship among officers, directors, trustees, or key employees (IRS Form 990, Part VI, line 2): "June Bauernschmidt and Josephine Lobretto share a family relationship" (IRS Form 990, Schedule O).
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