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statement of activities/P&L

statement of financial position/balance sheet

statement of cash flows

statement of functional expenses

net assets = assets - liabilities

General and Mgmt/Expense Ratio=
Total General and Mgmt expenses / total expenses



Fund-raising/Expense ratio
Total Fund-raising expenses / total expenses



Contribution ratio
largest revenue source ./  total revenues

It could be an expense center, since it costs $$ to run a program. If the program generates revenue, it could also be a revenue center.

Since a program could be both, it could be known as a  multiple-responsibility center.

Attended 3 hour skills-based training

Obtained all training materials in native language for the training that they just attended.

One student improved GPA average by >=.1% the following quarter after attending after school program.

One client able to access smoking cessation support services

(Hopefully) One client successfully remained smoke-free for 30+ days

Line-item

cost allocation plan - cost allocation method