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.