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Course Details

Allocating Direct Or Indirect Costs For Nonprofits

Webinar: ID# 1023188
Recorded CD
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About This Course:
Indirect cost allocation can be confusing but understanding how to allocate these costs is crucial in order for an organization to accurately capture and recover cost incurred.

Overhead and G&A are part of the cost of doing business and nonprofits need to know how to present their programs in a way that represents the true picture of what goes into conducting the program.

How to identify indirect costs and methods and cost drivers for allocating an indirect cost pool across programs is discussed; as well as joint cost and how it can help you present your fundraising costs more accurately as well as what you need to do in order to have costs that qualify for this allocation.

Review the complex world of negotiated indirect cost rate agreements. Review the guidelines for what's unallowable and how that gets treated and then finally how an organization applies for an indirect rate.

Agenda

Allocating Indirect Costs
  • Why Allocating Costs Is so Important for Nonprofits
  • Identifying Indirect Costs
  • Different Methods for Allocating
Joint Cost
  • What Qualifies as a Joint Cost
  • Meeting the 3-Part Test
  • Ratios and Charity Navigator
Negotiated Indirect Cost Rate Agreement
  • Allowable/Unallowable Costs
  • Modified Total Direct Costs vs. Labor
  • Applying for a NICRA
About The Presenter

Carol E. Barnard, CPA, CFE
  • Senior manager in the Nonprofit Services Group at Aronson LLC
  • Concentrates in accounting, auditing, and internal control systems for nonprofit organizations
  • Has extensive experience with and has conducted webinars on multiple topics including federal grant compliance and fraud
  • CPA licensed in Virginia and Maryland and has been working in public accounting for more than 12 years with more than 10 years of experience specializing in nonprofit organizations
  • Obtained her Certified Fraud Examiner designation in January 2012
  • Was contributing writer and editor of The Financial Management Handbook for Associations and Nonprofits, published by ASAE
  • Editor of the Aronson Nonprofit Report blog
  • Member of the Association of Certified Fraud Examiners and a member of the AICPA
  • M.B.A. degree in accounting
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Allocating Direct Or Indirect Costs For Nonprofits
Available on CD format
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