This collection reviews the “Why” of Shared Allocations in your expense reporting and offers simple methods of adding them into your financial measurements to show the true costs of your programs.
Resources in this Collection
Using TREC’s Shared Allocation Resource
Step by step instructions on how to allocate shared expenses using TREC’s Shared Allocation templates.
Shared Allocation Template
Shared expenses are costs that cannot be directly tied to a single program or administrative function and must be allocated to multiple areas. This template helps you calculate the allocation of shared expenses based on staff time.
TREC Timesheet Template
A timesheet template that tracks staff time per cost center. Includes summarizing data that can be used with TREC’s Shared Allocation Template.
Where to Put Expenses
For U.S. based organizations, the IRS form 990 requires you break out your expenses into three functional expense categories: Program Services, Management and General, and Fundraising. Learn more about the three areas and how to determine what qualifies for each.