Gifts per capita is calculated by dividing the foundation’s total gifts (including supporting organizations) by the population of the foundation’s service area. The service area is defined by each community foundation.
Total transactions represent the number of gifts and grants processed annually (including supporting organizations). The average transaction size represents the total dollar value of gifts plus the total dollar value of grants divided by the total number of transactions.
The distribution rate is calculated by dividing the foundation’s total grants by total assets (including supporting organizations) at the end of the foundation’s fiscal year. The percentage of total assets in donor-advised funds (Percent Total Assets DAF) is the total amount of IRS-classified donor-advised funds divided by total foundation assets.
Larger community foundations tend to maintain relatively complex operating models, requiring a higher number of specialized staff who will be less likely to manage donor funds. (n=173)
The field median expense to asset ratio decreased slightly in 2020 from the year before (1.2 percent in 2019), though the median for small community foundations increased significantly over that same time, from 1.6 percent to 2.0 percent. As is generally the case, larger community foundations achieve an economy of scale that results in typically lower ratios than for smaller community foundations, though operating model differences at individual community foundations will have an impact on this metric. (n=168)