> It is disappointing that no organization has readily come forward in > reply to my original question with their pre-calculated > "program:fundraising:administrative cost ratios" (I love this way of > conceiving of the ratio) it would be really handy to be discussing a > real case at this moment. I will have a bit more time in a couple of > weeks, at which point I will happily dig into the standards you have > linked to, and then pull these out of an example past report, if I can > find a good set of numbers in one of the large chapters (WMDE, WMUK?) > or even the WMF, so that we can discuss the meaningfulness of starting > to make this ratio a top level indicator for all our movement > organizations.
If you want, we can try with Wikimedia Polska. Here there is a rough table: http://pl.wikimedia.org/wiki/U%C5%BCytkownik:Polimerek/Spraw_zarzadu#Finanse just showing our ratio of operational costs and other parts of our costs for 2012. In our case the operational costs are well defined by general rules of accounting, but they differ from your definition - i.e. it does not cover all salaries if they are integral part of the projects, but does cover salaries of our secretary and accountant. But for example it also covers cost of our toolsever and internet domains... IMHO the general reporting could be like this: *General operational/office costs (salaries of office workers, cost of maintaining office, cost of legal stuff, cost of travels and meetings of workers and members of the boards and other "decisive bodies") *Technical infrastructure costs (servers etc. + salaries of technicians who maintain it ) *Costs of projects and special programs (overall, salaries, meetings, travel, technical, others) - maybe spread by a type of program (ie. producing content, software improvement, outreach, promotion, others) + *General info about overall costs of all salaries (easy to calculate and define). *General info about costs of all travel reimbursements (easy to calculate as well) *General info about costs of all meetings and conferences. -- Tomek "Polimerek" Ganicz http://pl.wikimedia.org/wiki/User:Polimerek http://www.ganicz.pl/poli/ http://www.cbmm.lodz.pl/work.php?id=29&title=tomasz-ganicz _______________________________________________ Wikimedia-l mailing list Wikimedia-l@lists.wikimedia.org Unsubscribe: https://lists.wikimedia.org/mailman/listinfo/wikimedia-l