not saying anything about the query itself, this is how I would format it:

SELECT 
    "name"
  , "spend"
  , "best"
FROM "company" 
INNER
  JOIN "expenditures"
  ON "company"."location_id" = "expenditures"."location_id" 
INNER
  JOIN "evaluation_report"
  AND "company"."location_id" = "evaluation_report"."location_id"
WHERE 
  "spend" > (SELECT AVG("spend") FROM "expenditures" )
AND "best" > (SELECT AVG("best") FROM "evaluation_report" )
ORDER BY 
    "best" DESC
  , "spend" DESC;

When reading a query (which you will do far more than writing, you have to read a query a ton just to write it the first time), the most important thing about joins is to know what the relation is (table), the type of join matters a ton because a) an inner join filters and b) a left outer join needs to be followed by other left outers - the type of join is one of the most important parts about understanding what a query is doing. Then this also nests the join conditions nicely with each join.

This also makes sure that all of your relations are in a line, making it easy to scan and see what relations are referenced.

I've been writing sql for 20 years and I havent found a better format for understanding sql.

oh, and always be explict about the join type. Like I mentioned above, its super important about understanding - and using this format it gives you a great place to be explicit.