National Council on School Facilities
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To support and increase the capacity of the U.S. states with regard to their roles and responsibilities in providing school facilities for K-12 public school students. The Council acts as the support organization for and the collective voice of the state-level K-12 school facilities agency leaders.
- Income
- $525,770
- Spending
- $340,968
- Spent on programs
- 73%
- Reserves
- 10.9 months of spending
- Largest source of income
- fees for its services, 63%
- Employees
- 0
- Highest pay
- $29,419, executive dir.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100. Higher than 74% of charities in its peer group (education, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 10.9 months of spending.
Debt
20 of 20It owes 6% of what it owns.
Living within its means
15 of 15Income exceeded spending by 35% of income.
Income trend
15 of 15Income rose 106% on the year before.
Spending floor
15 of 1573% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 61 out of 100. Higher than 39% of charities in its peer group (education, $250k to $1m).
Independent board
25 of 257 of 8 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (5)
- $126,021 spent. Technical Assistance: Provided technical assistance to members as needed throughout the year.
- $86,024 spent. Collaboration: Hosted and produced a two-day annual conference on K-12 facilities issues with more than 50 attendees. Facilitated more than 10 online and telephone conferences between members and subject-matter experts.
- $29,424 spent. Communication: Produced more than 15 weekly new summaries e-mailed to members. Created and maintained organizational materials and a website to support state facilities officials managed online communications relating to publications. Connected policymakers with member experts on facilities. Developed and released six newsletters relevant to NCSF activities.
- $5,000 spent. Advocacy: 21CSF speaks and supports NCSF on a national level by educating legislators on the value of the mission and vision of the Council. 21CSF also connects NCSF to other coalitions and federal nonprofits to enhance the mission and vision of NCSF. 21CSF also is proactive in scheduling the NCSF member states spring and fall visits to the Hill to advocate national legislation and funding that will enhance the mission and vision of NCSF.
- $1,092 spent. Knowledge-Building: Provided state and locals officials with information essential for management of school facilities. Researched and developed policies on K-12 facilities funding. Compiled and disseminated information about effective facilities practices to members.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 2014.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.