For Charities
Sample Detailed Functional Expense Breakdown
Below is a sample detailed functional breakdown of expenses. BBB WGA’s Standard 12 calls for all charities to include such a table in their financial statement
Return to the BBB Charity Standards
| Program Service A | Program Service B | ||||
| Medical Research | Health Education | Fund Raising | Adminis-trative | Total Expenses | |
| Salaries | 60,000 | 30,000 | 47,000 | 69,000 | 206,000 |
| Occupancy | 10,000 | 8,000 | 6,000 | 5,000 | 29,000 |
| Grants | 210,500 | 210,500 | |||
| Travel | 1,000 | 2,000 | 2,000 | 5,000 | |
| Telephone | 2,000 | 1,000 | 3,000 | 750 | 6,750 |
| Postage | 3,000 | 2,000 | 4,500 | 1,500 | 11,000 |
| Office Supplies | 2,500 | 500 | 500 | 750 | 4,250 |
| Printing | 11,000 | 8,500 | 5,000 | 1,000 | 25,500 |
| TOTAL | 300,000 | 52,000 | 68,000 | 78,000 | 498,000 |
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