Methodology
How Charity Compass computes and presents figures from Canadian charity filings.
What we do
Charity Compass presents information from charities' F2024 T3010 returns. Tier 1 figures are computed from open CRA data. The underlying returns are self-reported and we do not independently verify them.
Cents to cause
For operating charities, program spending (T3010 line 5000) is divided by total spending (line 4950). Filings with impossible or unreconciled allocation figures are not eligible to lead ranked results.
Operating overhead
Management and administration (line 5010) plus fundraising (line 5020), divided by total spending (line 4950). A lower percentage does not establish greater effectiveness.
Reserves
Unrestricted net assets are compared with annual program spending to estimate how many years current reserves could cover. This is a financial context measure, not a prediction of need or stability.
Foundations
Foundations are shown through the share of spending disbursed to qualified donees rather than an operating-charity program ratio.
Third-party analysis
Charity Intelligence ratings, when available, are labelled Tier 2 and attributed to its analysts. They are not blended into Charity Compass's Tier 1 calculations.
Ranking and search
Search combines the filters and priorities selected by the user. An algorithmic ranking is a comparison aid, not an assessment of wrongdoing, suitability, or real-world impact.
Last reviewed July 16, 2026.