Functional Expense Allocation workbook

My published method for splitting a nonprofit's costs into program, management and fundraising, as a workbook you can use on your own books.

It includes a worked example and a walkthrough, mapped to the Form 990's Part IX for auditors who ask how you got there. Updated for 2026.

This workbook is a tool for organizing your cost allocation. It's not an audit or tax opinion, and your auditor or CPA has the final say on what's acceptable for your organization.