Allocating Direct or Indirect Costs for Nonprofits (OnDemand Webinar)

$149.00

SKU: 409143EAU

Description

Learn how to make smarter strategic decisions on program performance with the proper allocation of costs.Classifying expenses is a timeconsuming but necessary process for nonprofit organizations. It is critical for nonprofits to properly measure the resources needed to effectively run their programs and ensure they secure the funding necessary to maintain their sustainability. Having a direct and indirect cost allocation plan is important to determine the cost of operating programs accurately. Cost allocation is the process of assigning costs to a specific functional area in a nonprofit. We will discuss how to identify direct costs and indirect costs, how to establish cost pools, and what bases and methods are allowable to allocate the pooled costs. We will provide realworld examples of how to set up your accounting system to support your allocation plan, provide sample cost allocation reports, report cost allocations for grant reporting, and prepare for audits and your 990. We will also discuss using accepted cost allocation methodologies and how it can help you present your fundraising costs more accurately and what costs qualify for this allocation. We will review a list of nonprofit accounting software applications that provide the ability to perform cost allocations. We will also cover the complicated government regulations for compliance with indirect cost allocation rates.

Date: 2022-10-26 Start Time: End Time:

Learning Objectives

Why Nonprofits Must Allocate Costs
• What Are Functional Expenses
• Identifying Direct Costs
• Identifying Indirect Costs

Different Basis (Methods) of Allocations
• Understanding Cost Allocations
• Identifying Pooled Costs
• Establishing Bases for Allocations

Indirect Cost Rates
• What Is an Indirect Cost Rate
• How to Calculate the Rate
• Types of Indirect Cost Rates

Developing a Cost Allocation Plan
• Does My Organization Need a Cost Allocation Plan
• List of Accounting Software Products That Can Perform Cost Allocations
• Identify Allowable and Unallowable Costs

Joseph Scarano-Araize