1. Accounting for Social Outputs OISE Certificate Course B.J. Richmond Faculty of Education, York University Bjrichmond@edu.yorku.ca November 1, 2004

2. Agenda 10:00 - 10:30Accounting for Outputs - BJ 10:30 – 11:00Group Exercise 1: Case Example, Discussion 11:00 – 11:30Group Exercise 2: Your Organization as a Case, Discussion 11:30 – 12:00Questions - Discussion

3. Presentation: Outline Accounting For the Value of Social Outputs  Use, levels  Example - CSROI  Data Required  Steps  Tips

4. Use  To provide a more complete picture of the organization’s impact on the community Prepare a social report (full or partial) Present along with the financial report For stakeholders Display in Annual Report

5. Levels of Reporting  Based on resources available Full social report Partial social report Key outputs One program Volunteers only One or two key indicators

6. Data Required, Sources  Financial information  Mission, niche: Strategic Plan  Outputs Primary: deliverables from contracts, mission, funding agreements Secondary: deliverables, survey, focus group Tertiary: Comparative market value  Staff, Board, volunteer information

7. Model: Community Social Return on Investment Inputs  Revenues  Volunteer Contributions Outputs  Expenditures  Volunteer Contributions  Program Outputs Primary Secondary Tertiary

8. CSROI Case: Computer Training Centre 1994 - 1995 Inputs Revenues $837,614 Value of Vol 65,853 Total $903,467 Outputs Expenses $842,051 Value of Vol 65,853 Program Outputs: Primary-employmt 599,320 training 113,988 Secondary * ------- Tertiary- income svgs 13,524 serv. svg 2,300 Total $1,637,036 Ratio: 1:1.81

9. Outputs  Primary Direct effects on clients, recipients of service, audience  Secondary Indirect effects on clients, recipients of service, audience  Tertiary Effects on those other than clients

10. Social Outputs: Primary  Employment Valued as amount in wages earned by those employed (6 mo.)  Verified By checking previous, post year grad earnings as reported by agency to funder; interviewing grads from case study year, post case study year.

11. Outputs: Secondary  Training Valued at the market cost of the training for those not employed (6 mo)  Impacts on clients Could not be quantified but reported qualitatively Examples: improved health, well-being Reported numbers, statements

12. Outputs: Tertiary  Costs saved from income assistance Data from client records, interviews Included costs saved for medical, dental, clothing allowance  Benefits to community, suppliers, employers Reported qualitatively

13. Steps: Assess primary, secondary, tertiary outputs  Examine Records Logic model if available Funding agreements, contracts, mission  Brainstorm with staff about secondary and tertiary outputs Determine ways of counting, capturing Develop a data collection plan

14. Steps: Assign Comparative Market Value  Find the closest comparison value for the item – look first to the private sector market, then to public or nonprofit comparisons  Use the value for the closest approximation – choose cautiously

15. Steps: Find social indicator studies  In your field, through an apex organization such as the National office  Through a social research body such as Canadian Council on Social Development, Social Planning Councils, Canadian Policy Research Networks, etc.

16. Steps: Verify, attribute  Use survey, focus groups to verify information  Attribution analysis (John Mayne, Auditor General’s office)  Don’t overstate  Provide clear rationale  Trust your instincts

17. Steps: Report  Include context: internal and external  Mission, niche of the organization  Role of volunteers  Report outputs: quantitative, qualitative  Describe methods  Discuss attribution, limitations (not all outputs can be counted, etc.)

18. Tips TaskTip Collect data on outputs Plan early, use every opportunity, use naturally occurring events Primary outputs Use deliverables in funding agreements etc. – expedient 2 nd and 3 rd level outputs Brainstorm at regularly occurring staff meetings; plan data collec’n Grad student researcher To set up data collection methods, forms, set up dbase Co- ordination Incentives in job descriptions; consider volunteer