Functional Expense Allocation with Allocation Keys
This lesson is part of the course
In this lesson
You turn staff hours, floor area and IT users into allocation keys, spread six cost pools over program, management & general and fundraising, and chart the result.
Buy the course once for $9.99 to unlock every lesson and lab, the final exam and the certificate – lifetime access, no subscription.
Lessons in this course
- Net Assets With vs Without Donor Restrictions Locked
- Releasing Restrictions: Journal Entries When Conditions Are Met Locked
- Grant Revenue: Conditional vs Unconditional and a Quarterly Schedule Locked
- Pledges Receivable: Discounting Multi-Year Pledges to Present Value Locked
- In-Kind Donations at Fair Value: Goods, Services and Facilities Locked
- Functional Expense Allocation with Allocation Keys Locked
- Program Efficiency Ratios: Program Ratio and Cost to Raise $1 Locked
- Statement of Activities: Rolling Funds Up into Net-Asset Classes Locked