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Ken is responsible for all aspects of the finance, accounting, tax, audit, administrative services and facilities functions for the Foundation. In addition, Ken implements and evaluates the Foundation’s financial objectives and performance to support MacArthur’s priorities and programs…
It will come at no surprise that administrative fees on funds act as the main driver of community foundation operating revenues. No asset size cohort, on average, acquires less than two-thirds of all operating revenue from admin fees. There will, however, be differences in the extent to which…
Across the field, no significant differences in the breakdown between staff and non-staff expenses are observed. It's typical for two-thirds of operating expenses to go toward staff capacity.
Averages were used to total 100%. (n=240)
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There was a slight decrease in the number of respondents who reported operating expenses in excess of revenues; 26 percent,…
It's typical to see a lower expense-to-asset ratio at larger community foundations where an economy of scale is achieved, though operating model differences at individual community foundations will have an impact on this metric. In combination with asset growth stagnation, a trend toward embarking…
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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=223)
The following is a list of Annual Survey participants sorted by asset size, supplemented by publicly available information where available.
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…
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.
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.