Fundraising Net Analyzer (FNA)
All the Fundraising Effectiveness Project (FEP) work and analysis to date has focused on the revenue side of the fundraising performance equation.
Are there ways to look at revenues and expenses in order to produce a fuller analysis of performance and create opportunities to effectively measure and enable NPO’s to raise the net dollars they need to fund their program services and fulfill their mission?
This question is the focus of the Fundraising and Accounting Profession Collaborative (FEP-ABM) Task Force. In September 2018 a group was formed to study this issue and formulate a series of recommendations, proposed guidelines, and create a Fundraising Fitness Test ( FFT)–like tool for wider consideration and use. This collaboration builds upon the Board Source, BBB Wise Giving Alliance, GuideStar and AFP collaboration on “Measuring Fundraising Effectiveness” (MFE) in 2017. The FEP-ABM Task Force thought there was a need to go deeper into the resources provided by MFE for professionals and practitioners in the fundraising and accounting professions.
AFP’s Research Council created one of the greatest analytical tools for our profession through the FEP— specifically the Fundraising Fitness Test (FFT) FEP-ABM expands on the FFT (a revenue-based analysis tool) to include fundraising expenses in as robust but simple and meaningful way— with the creation of the Excel-based “Fundraising Net Analyzer (FNA).”
- FEP-ABM Overview (PDF)
- Fundraising Net Analyzer (xlsx)
- “Applying Activity-Based Management (ABM) to Fundraising” (PDF).
- Checklist of Fundraising Activities with Definitions (PDF)
- IRS Form 990 and GAAP definitions for fundraising and functional accounting (PDF)
- FEP-ABM Glossary of Terms and Definitions (PDF)
Please Note: The FEP-ABM/FNA Glossary of Terms and Definitions is in support of multiple fiscal terms contained in the above documents. These terms are familiar to accounting and budget staff that will work with fundraising staff on this FEP-ABM/FNA project.
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