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KBLX 102.9 FM Radio Nonprofit Weekend Tip - Creating Nonprofit Budget Expenditure Line Items


What does the Expenditure section look like in a Nonprofit Budget?

Nonprofit budget expenditures have 2 basic components: 


  1. Payroll expenses (which are usually 60 -80 percent of most nonprofit budgets) and  
  2. Operation and maintenance expenditures



Nonprofit Budget Payroll expenses
include gross salaries plus projected merit or cost of living increases.   Nonprofit budgeted Salaries have an additional component called
Fringe Benefits -
which include the estimated expenses for;

   payroll taxes,
   worker’s compensation,
   supplemental insurance (like health insurance),
   employee benefits &
   retirement plans  

Nonprofit Budget operation and maintenance expenditures – include expenses like:

   rent,
   supplies,
   equipment, communication (phones & Internet services),
   printing and duplicating,
   advertising and marketing,
   audits and
   others expense items (depending on program and administration      needs)  


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