1. cfinsights.org Activity-Based Costing Analysis Staff Time Survey Instructions SHARING KNOWLEDGE. GROWING IMPACT. CF Insights 2012

2. Overview Thank you for taking the time to participate in this important project! Activity-Based Costing Analysis The purpose of the Activity-Based Costing Analysis 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. 2CF Insights 2012

3. Products 3 Product Description Fee Based Products Unrestricted Funds that meet community needs as they arise through the Foundation’s Grants Program and are typically held in perpetuity, producing an annual income Field of InterestFunds allowing donors to support a broad area of concern Designated Funds created to ensure ongoing assistance to specific non-profit and charitable organizations, monitored to ensure that they fulfill purposes that donors intended to support Geographic AffiliatesSpecific fund names Agency Funds Endowment funds established by individual non-profit organizations to be held and managed by the CF. The CF makes regular reports and distributions to the organization. ScholarshipFunds providing an annual income to be distributed in the form of scholarships Donor Advised Funds / Endowed Funds held by the CF where the donor has specified that the fund’s income or assets be used for the benefit of one or more specific public charities or areas of interest, subject to spending policy Donor Advised Funds/ Non-Endowed Funds held by the CF where the donor has specified that the fund’s income or assets be used for the benefit of one or more specific public charities or areas of interest Fee for ServiceFunds which require a significantly customized set of services, including committee work, event planning Planned GivingCharitable trusts including Charitable Remainder Trusts and Charitable Lead Trusts Fundraising FundsFunds requiring an active fund-raising component Supporting Orgs.Specific fund names Fiscal SponsorshipsSpecific fund names Other Community Leadership Special Initiatives Specific Initiative names Community Leadership Activities specific to each foundation, typically resulting from its mission driven priorities. Examples include: activities that support the growth of philanthropy in the community, providing technical assistance to non-profits, convening funders through grant writing workshops and local presentations. Sample product list and definitions - Update to include your products and product definitions Products for Analysis CF Insights 2012

4. Completing the Survey Step 1: Review the survey to familiarize yourself with the categories of activities and products Review Foundation Products Staff Activities 4CF Insights 2012

5. Completing the Survey Step 2: Indicate your name, position, and FTE status FTE: 5CF Insights 2012

6. Step 3: Highlight the activities that you conduct in your role Your time will be broken out over the highlighted activities Completing the Survey 6

7. Step 4: 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 Completing the Survey 7 100%

8. Step 5: In the TOTAL column, 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. Completing the Survey 8

9. 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 Completing the Survey 9

10. 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 Completing the Survey 10

11. Step 7: Spread the time in the “Total” column over the "Foundation Products and Services" as relevant. For each activity, try to spread the total 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… Completing the Survey 11

12. 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 Completing the Survey 12

13. Step 8: Once you have completed this exercise with the paper copy, open the Excel document and enter your time allocations into the spreadsheet Completing the Survey 13

14. 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 Completing the Survey 14CF Insights 2012