Form 990 (Schedule M) Chandler Arizona 2024-2025

Form 990 (Schedule M) Chandler Arizona: What You Should Know

Schedule O and Schedule M.  It is important to know that a charity is supposed to provide information in its 990-PF when it receives 200 or more in donations during a tax year. The amount of 200 or more is considered significant. This threshold has long been used to judge whether a charity is genuine. The group that donated the largest sum was a private, for-profit foundation, with 26.1 million. The Charles and Catherine Counterman Foundation for Special Children, founded in 1987, was ranked as the most important charitable organization with nearly 30.9 million in contributions — more than twice as much as the second-most-important charity, the National Council of Private Education Plans, with 6.5 million — according to the Form 990 filed in 2013. Non-profit specialists say that the threshold has long been arbitrary, and that most charities fall well short, even when they claim that they have the most donations. And some experts question the quality of the charity watchdog groups that have emerged, including Charity Navigator, which in 2025 listed just the CHEF on its list of leading national charities. Charity Navigator, a subsidiary of the Chronicle of Philanthropy, has been criticized as a “shady charity” that uses its charitable ratings to raise money. Some critics also say they are influenced by the organizations that pay them, in what is known as a “pay-to-play” system. However, Charity Navigator maintains a list of top charities in different regions, based on how they rank among more than a hundred other charities that receive the largest amounts of donations. “Charity Navigator is nonpartisan, transparent, reliable and independent,” the group's Website says. One of its leaders testified before a House subcommittee last fall, saying that charities on its list were overwhelmingly those that “really put in the work to do what they say they do,” rather than those that “only give lip service and make a lot of money off of this.” “Citizen's Select” (a name the group uses for its list of the most important charities) has also been criticized by other charity experts who contend that it is a “bad guide to where to invest your money.” For example, Charity Navigator gave the Counterman Foundation a four out of six rating, which, because of its ties to special-education groups, is not considered good. Citizen's Select give the National Council of Private Education Plans nine out of 10 ratings.

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