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The activity-based costing toolkit provides a methodology and tools that enable community foundation leaders to conduct comparative analysis and identify helpful insights about each foundation's unique strengths and relative performance. The analysis will require approximately 2-4 months to complete and tools are provided to support project management, data collection, analysis, and the communication of the findings across the organization.

Top Takeaways

  1. The activity-based costing analysis allows community foundations to benchmark their activities with peers, identify unique strengths, and optimize performance.
  2. The analysis requires 2-4 months to complete and tools are provided to support all aspects of the project management from the project kick-off memo to the dissemination of the results across the organization.
  3. This analysis can help community foundations in a number of key areas: match the economics to the mission, gauge the community leadership investment, prioritize products, evaluate alternative revenue sources, and adjust fee schedules.

This tool was created by CF Insights, an initiative of FSG from 2007-2014. In 2015, CF Insights became part of Foundation Center. The tool is available on CF Insights’ website and supported by Foundation Center.