Functional Expense Allocation

This template calculates the allocation of salaries & benefits, occupancy expenses and other costs among individual program activities, fund-raising activities, membership development, and management and general activities.  The workbook consists of the following sheets.
  • Summary Input
    - Lists the expenses/classifications and their allocations as well as individual programs.
  • Time Study -  Allows you to document the activities for up to 10 employees for a one-month or two-month period for time allocation purposes.
  • Salary Allocation - Computes the salary allocation for the 10 employees covered by the time study.
  • Other Based on Salary - Computes an allocation for other expenses (such as employee benefits) that would be allocated using the same percentages used for salaries.
  • Occupancy Expenses - Computes the allocation of occupancy expenses based on relative square footage.
  • Other Allocations - Provides for calculation of other expense allocations based on a user-defined base.
  • Summary -  Recaps all of the individual expense allocations.
Follow the instructions in the comment boxes for each sheet in the template.