Programs
What each program costs to run, and the split between program and support that funders read first.
Every expense belongs to a program, to management and general, or to fundraising. That three way split is what appears on the statement of functional expenses and it is the first thing a funder looks at.
Costs that serve more than one program are allocated on a basis you record, because an allocation without a stated basis is an allocation an auditor will question.
Where everything sits
How to work this page
Coding to a program when the bill is entered is accurate. Allocating a whole quarter afterwards is a reconstruction.
Square footage, headcount, time studies. Whichever you use, write it down and apply it consistently.
Program, management and general, fundraising. Funders and rating bodies both read the program percentage.
Cost per person served, per meal, per placement. It is the number that makes a case for support.
On a phone
Every figure from the desktop appears here, stacked rather than reduced. Tables scroll inside themselves so the page never moves sideways, and figures keep their separators and their alignment at every width.
Questions people actually ask
It varies by sector and the ratio alone is a poor measure. What matters more is that yours is defensible and consistently calculated.
Split by actual activity. Time genuinely spent directing programs is program cost, and a time record is what supports that.