A smaller portion of community foundations were seen to generate surplus revenue in 2016 than the 48% of respondents who did so in 2015. The amount of community foundations who essentially broke even rose over 10% from 2015. Gaps between revenues and expenses are typically covered by unrestricted funds, though this has an effect on the flexibility of a community foundation's operating model.

Calculated as revenues divided by expenses: Significant subsidy 125% (n=238)