United States
We start where the disclosure record is richest. The US Form 990 is the single most machine-readable nonprofit-disclosure document in the world: every 501(c)(3) above a tiny threshold files annually, the IRS releases the raw XML publicly, and the schema covers everything from officer compensation to Schedule F foreign grants to Schedule R related-entity webs. No other country publishes anything comparable at scale. This is why we start here — not because the Ummah lives here.
- All 50 states ingested — IRS BMF (1.26M EINs) filtered to ~4,000 Muslim-founded / Muslim-serving orgs
- Form 990 XML parsers covering Parts I, VII, IX + Schedules F, M, L, R, G, I, J, O
- 990 risk-signal detection rules: 990 Risk Signals, related-party loans, exec-comp ratios, Schedule F gap, donor concentration, reserve months
- Mosque cohort: ~2,225 masjids identified in the IRS BMF; 831 ingested with full profiles so far + website discovery + community-health scraper
- Attestation framework v1: 30+ standards covering zakat policy, qurbani methodology, audit chain, fund segregation, scholar boards
- Filing data fidelity ≥99%Random-sample audits of parsed 990s against the source PDF show ≤1% extraction errors in dollar fields. Schedule F/M/L/R parsers validated on a 100-org stratified sample.
- Pattern severity is context-awareDetection rules don't fire on orgs where the pattern is irrelevant (e.g. Schedule F gap doesn't fire on a US university with no foreign activity). False-positive rate <5% across 50 sampled org pages.
- Source provenance everywhereEvery dollar figure links to the source 990 PDF on ProPublica; every scraped website signal links to the page the evidence came from; every attestation links to the org's own published policy.
- Mosque-side coverageCommunity-health scraper applied politely (5s/host, robots.txt-respecting, 30d cache) to ≥200 masjid websites with per-feature evidence snippets and mosque-rep claim flow.
- Orgs publishing zakat / qurbani policies≥50 orgs publish a Quranic-categories-explicit zakat policy on their own /zakat-policy page after Ihsan engagement. Measured against the baseline of <5 at project start.
- Attestations claimed≥100 orgs sign the Ihsan attestation framework (orphan-fund segregation, restricted-purpose segregation, scholar-board public, zakat methodology). Each attestation is signed, dated, and publicly cite-able.
- Donor switches≥10,000 documented donor-side switches via the directory and the email-your-org tool. Honest comparative ratios — fundraising efficiency, exec-comp share, reserve months — published for every org large enough to file.
- Independent audit referrals≥25 orgs commission an Ihsan-aligned independent audit (orphan-fund flow, restricted-fund segregation, related-party disclosures) following the published framework.
We do not expand beyond the US until the US methodology survives adversarial scrutiny from the orgs being measured. Every pattern flag must have a defensible source. Every attestation must be one an org can read, sign, and stand behind in front of its donors. Premature expansion is the failure mode of every Muslim institution — we resist it.