Non-Profit Organizations: Cost Allocations and Profitability

Webinar: ID# 1014473
Recorded CD
About This Course:
It is vital that your organization understands how to measure the profitability of your programs to enhance strategic decision making.

This live webinar focuses on how to allocate costs for program analysis and provides tools to help you use this information in strategic planning.

You will be able to measure impact and profitability to identify the value of a program to an organization, discuss different methods of allocating costs to a program to meet external and internal reporting needs and learn how to best incorporate program analysis into strategic decision making.


Overview of Three Allocation Types Used by Nonprofit Organizations: Functional, Indirect Rate, and Fully-Loaded

    Functional Expense Allocations
    • Why Is It Important?
    • Review of Elements of Required Cost Categories
    • Five Step Method for Allocation
    Indirect Cost Rate Allocations
    • Rate Definitions
    • Three Basic Methods
    • Selection of Appropriate Bases
    Fully Loaded Allocations
    • Why Is It Important?
    • Five Step Allocation Method
    Recommended Allocation Methods
    • Staff Time
    • Direct Expense
    • Multi-Step
    Strategic Analysis – Using Financial Information for Decision Making
    • Analysis of Programs by Profitability and Impact
    • Identifying Four Types of Programs and Strategies for Each

    Mary Anne Hakim, CPA, JD, MST, Principal
    • Outsourcing Solutions Principal in the Public Sector Group of CliftonLarsonAllen LLP in Arlington, Virginia
    • Worked exclusively with not-for-profit organizations since 1993
    • Has comprehensive knowledge of all areas of not-for-profit accounting including audit, tax, accounting services and consulting
    • Performed interim CFO duties, prepared accounting policies and procedures manuals, management, finance and accounting system assessments, efficiency studies, lease versus purchase analyses, and federal grant reports, and assisted in the preparation of financial statement and chart of accounts restructuring, accounting system conversions, and federal grant and indirect cost proposals for a variety of not-for-profit clients
    • Numerous presentations on topics relevant to not-for-profit organizations including how to prepare Federal Forms 990, 990-PF and 990-T, compliance with SFAS 116, 117 and 124, cost allocation methods, planning and budgeting, assisting board members to read and understand financial statements; and has wrote various articles on not-for-profit tax and finance
    • Member of the American Institute of CPAs, the Greater Washington Society of CPAs, and the Virginia Society of CPAs
    • Passed all four parts of the Uniform CPA Examination on her first attempt
    • J.D. degree, Kaplan University’s Concord Law School; M.S. degree in taxation, Kogod School of Business at American University; B.S. degree, Georgetown University’s School of Languages and Linguistics
    Non-Profit Organizations: Cost Allocations and Profitability
    Available on CD format
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