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Programme spending and fundraising efficiency
Track how much of spending reaches programmes and what it costs to raise funds, each year.
Finance & unit economicsNonprofit
How it's worked out
- Programme ratio = programme ÷ total expenses. Cost to raise = fundraising expenses ÷ contributions
- One financial year
NoteA low overhead ratio is not proof of impact; underinvesting in systems and people weakens delivery. Pair it with outcome measures.
Source: Charity Navigator and BBB Wise Giving Alliance definitions
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