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An Introduction to the Overhead Costs Study: Method and Data

An Introduction to the Overhead Costs Study: Method and Data. Mark A. Hager The Urban Institute ARNOVA 2002. Goal. Goal: (1) To collect data on how nonprofit organizations track and spend money on fundraising and administrative costs (2) from a representative sample of organizations.

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An Introduction to the Overhead Costs Study: Method and Data

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  1. An Introduction to the Overhead Costs Study: Method and Data Mark A. Hager The Urban Institute ARNOVA 2002

  2. Goal • Goal: (1) To collect data on how nonprofit organizations track and spend money on fundraising and administrative costs (2) from a representative sample of organizations.

  3. Sampling Frame • Sampling Frame: Available in fall of 2001, NCCS Core file of circa 2000 filers of IRS Form 990. • Exclusions: • Gross receipts < $100,000 • Mutual benefit, pension/retirement funds, real estate organizations, named trusts

  4. Numbers • 5000 organizations drawn • 3782 attempted pre-calls • 3114 successful pre-calls • 3069 surveys FedEx’d • 1540 surveys returned after four months and multiple prompts • 1540 / 3069 = 50.2%

  5. Who Responds? • P1: Organizations will become increasingly responsive as they age. • P2: Larger organizations will be more responsive than smaller organizations. • P3: The more reliant organizations are on public contributions, the more responsive they will be.

  6. Time to Return of Survey -

  7. Correlations -

  8. Event History (Cox) Models of Hazard of Survey Response - ~ p < .07; * p < .05; ** p < .01

  9. Logit Models of Log-Odds of Survey Response - ~ p < .07; * p < .05; NS = Not Significant

  10. Conclusions • Older, larger, and organizations more reliant on contributions are at greater risk of not returning a survey. • Our lengthy field period and multiple follow-up prompts effectively eliminated the bias associated with these characteristics.

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