Charitynavigator is an independent rater of charitable organizations.
They rate ADL poorly. You can read about their information on ADL here:
You can read about their methods here. This information should be made available to the citizens of Kirksville so they can make their own conclusions.
We rate charities by evaluating two broad areas of financial health, their organizational efficiency and their organizational capacity. We use a set of financial ratios or performance categories to rate each of these two areas, and we issue an overall rating that combines the charity's performance in both areas. Our ratings show givers how efficiently we believe a charity will use their support today, and to what extent the charities are growing their programs and services over time. We provide these ratings so that givers can make intelligent giving decisions, and so that the philanthropic community can more effectively monitor itself.
At its most general level, our rating system is relatively simple. We base our evaluations on the financial information each charity provides in its informational tax returns, or IRS Forms 990. We use that information to analyze a charity's financial performance in seven key performance categories, described below. After analyzing those performance categories, we compare the charity's performance with the performances of similar charities. We then assign the charity a qualitative rating ranging from zero to four stars in all seven performance categories, and three additional ratings for the charity's organizational efficiency, organizational capacity, and overall financial health.
A more detailed discussion of our rating system follows. For more information on the scales we used to assign ratings, or on our methodology for doing so, please visit Our Ratings Tables.