Cost-Revenue Study
Cost-Revenue Study
Working with a core group of community foundations, FSG Social Impact Advisors developed an approach and a set of tools to help community foundations better understand the costs, revenues and overall sustainability of their products. Initially released in the Fall of 2003, this approach uses an activity-based costing accounting methodology.
Download the original research »
The tools and supporting documentation to complete a Cost-Revenue Study are available for free to community foundations for internal use only. Any commercial use of these tools by community foundations or the consultants that serve them requires a licensing fee. To inquire about licensing, click here.
Cost-Revenue User Guide
This guide walks foundations through each stage of the Cost-Revenue Study with detailed, step-by-step instructions.
Download PDF »
Cost-Revenue Model and Supporting Tools
The Cost-Revenue Model is the primary tool for the project. We have also created a staff time sheet survey to be distributed to all staff, and a staff survey compiler to aggregate all staff costs. (Note: CF Insights members receive a free customized tool to allocate and aggregate staff costs, and will not need the Compiler. Members should contact us for this customized tool.)
Download Cost-Revenue Model »
Download Staff Survey Template »
Download Staff Survey Compiler »
Staff Time Survey Tools
To provide guidance to foundation staff as they complete the staff time survey, we have created an instructions document and a more detailed PowerPoint guide to filling in the time sheet.
Download Staff Survey Instructions »
Download PowerPoint Presentation: Detailed Guide to the Staff Survey »
Cost-Revenue Study Communication Tools
We have developed several communication tools to help foundations communicate with their staff and Boards throughout the Cost-Revenue Study process.
Download Kickoff memo to Staff »
Download Slide: Customizable Project Timeline »
Download PowerPoint Presentation: Kickoff Presentation to Staff and Board »
Cost-Revenue Study Presentation Tool
Based on our work with dozens of foundations in presenting the results of the Cost-Revenue Study to their boards, we have created a generic PowerPoint presentation for explaining the findings to the Board. Each slide can be customized with your foundation’s own specific results.
Download Board Presentation Template »
Comparison of the FSG Cost-Revenue Study and the Interactive Strategy Model
A comparison and description of these two tools is available below.
Download Comparison: Cost-Revenue Vs. ISM »