Boston Geneva San Francisco Seattle Cost-Revenue Staff Survey: Instructions and Tips Cost-Revenue Supplemental Materials December 3, 2007 Prepared for:

2 © FSG Social Impact Advisors Overview Thank you for taking the time to participate in this important project Cost-Revenue Study The purpose of the Cost-Revenue study is to determine the true costs associated with each of the Foundation’s products and services. The study incorporates all the Foundation’s costs. Foundations use the results to make informed decisions about possible changes to fees, product emphasis, and services to the community. Staff Survey In the Staff Survey, each staff member breaks out his or her time over a matrix of products and activities. The results show how staff resources are spread over the Foundation’s products and how staff time is divided among the activities.

3 © FSG Social Impact Advisors Completing the Staff Survey Please be as thorough and accurate as possible: your results help produce a true picture of the Foundation’s cost structure We recommend that staff meet to review these instructions together. After reading the instructions and looking over the staff survey spreadsheet, each staff member will complete the spreadsheet, allocating his or her time over the matrix of activities and products. The following slides show the recommended steps to complete the survey, as well as examples for each step.

4 © FSG Social Impact Advisors Step 1: Review the survey to familiarize yourself with the categories of activities and products. Before filling in the survey, we recommend going over the products and activities with a group of staff members Foundation Products Staff Activities

5 © FSG Social Impact Advisors Step 2: Indicate your name and functional area.

6 © FSG Social Impact Advisors Step 3: As you read through the list of activities, begin to consider how 100% of your time breaks up among the five major categories. ≈ 25% ≈ 10% ≈ 15% ≈ 20% ≈ 30% This provides a rough guideline; these numbers will probably change as you spread your time over individual activities

7 © FSG Social Impact Advisors Step 4: Highlight the activities that you conduct in your role. Your time will be broken out over the highlighted activities

8 © FSG Social Impact Advisors Step 5: In the column titled "Total % of Time per Activity", enter the percent of your total time spent on each highlighted activity over the past year. However, if some of your activities are cyclical, like responsive grantmaking or working on special initiatives, you will need to account for the percent of time spent on these activities annually. Continued on Next Slide If your activities are consistent over extended periods of time, it is helpful to think about how your time is spent over a day, week, or month and allocate percent of time over that period.

9 © FSG Social Impact Advisors Step 5 Continued: Time Conversions Do not factor in vacation or sick time. Assumptions Based on 40 hour work week 2080 Hours per Year 175 Hours per Month 5 Days per Week

10 © FSG Social Impact Advisors Step 6: Familiarize yourself with the "Foundation Products and Services" across the top, thinking about how to allocate your time across the products and services. The list of products and services has been customized for the Foundation

11 © FSG Social Impact Advisors Step 7: Spread the time in the “Total” column over the "Foundation Products and Services" as relevant. For each activity, try to spread the time completely over the products and services, so that the percentages of time allocated to each product and service add up to the total time spent on that activity. It’s okay to leave a blank for some products and services, as long as all the products and services add up to the number in the “Total” column for that activity. Continued on Next Slide

12 © FSG Social Impact Advisors Step 7 Continued: Some Activities Cannot be Allocated to Products For activities that are not spread over the products, costs will be allocated based on pre-determined allocation rules. Please try to allocate your time if at all possible. Spread an activity completely or not at all. If you do not know how to allocate your time on a particular activity to specific products across the row, or feel it would not make sense to do so, do not enter any numbers under the list of “Foundation Products and Services”. For example, it may not be possible to assign time spent "Maintaining information systems" or "Creating Annual Report" to specific products. In that case, leave all the Products and Services columns blank in that row. OK

13 © FSG Social Impact Advisors Step 8: Once you have completed this exercise with the paper copy, open the Excel document and enter your time allocations into the spreadsheet.

14 © FSG Social Impact Advisors Step 9: Check that the “Total” column sums to 100% and that the product allocations sum to the correct total for each activity. Error messages will appear if the “Total” column or any rows do not add up. 100% If necessary, adjust numbers to fix discrepancies