Documentation

Methodology.

How we extract, normalize, and verify institutional data for compliance and diligence.

Data Ingestion Pipeline

ArtMetrics does not issue arbitrary 0-100 "scores". We provide raw, mathematically sound data modeling tailored for foundations, law firms, and boards. Our pipeline structures unstructured tax filings into three dimensions:

  • Executive Compensation — extracting precise W-2 and non-taxable benefits for accurate IRS Rebuttable Presumption comparables.
  • Financial Trajectory — mapping 5-year revenue vs. expense velocity to identify structural deficits or resource divergence.
  • Governance Compliance — tracking board independence, conflict-of-interest disclosures, and regional AG compliance.

Primary Sources

  • IRS Form 990 (Core) — Revenue, expenses, and program descriptions via the IRS public XML corpus.
  • IRS Form 990 Schedule J — Detailed, per-officer name, title, hours/week, and compensation breakdowns. Currently mapping 352,240 records across 9,934 organizations.
  • State AG Charity Registries — Supplemental governance disclosures, currently fully indexed for New Mexico, Oregon, and Colorado.

Data Limitations

  • Metrics reflect the latest fiscal year available; reporting lag varies from 6 months to 3 years depending on the organization's filing extensions.
  • Of the 13,294 tracked organizations, those filing a 990-N (e-postcard) or 990-EZ do not provide exhaustive executive compensation schedules.
  • ArtMetrics is an observational data tool, not an investigative agency. High executive compensation relative to peers does not inherently imply wrongdoing; it must be contextualized by board approval processes.