Introduction:

This budget template has been created by CompassPoint Nonprofit Services by request of the City and Country of San
Francisco's Controller's Office. It is intended a for use by individuals that are comfortable working in Excel and have a
basic understanding of budgeting concepts.

If you need additional support in building your budgeting skills, please contact your program officer or CompassPoint
for additional resources. CompassPoint offers workshops in budgeting and will soon be adding a hands on budgeting
clinic. Please visit our website for more information: http://www.compasspoint.org/

Contents:
This budget document has multiple spreadsheets. They are presented in the order in which they would typically built,
starting with a staffing plan, then developing the salaries spreadsheet and then moving on to the programmatic detail
and organizational budgets. Depending on how many different programs and/ or departments you have, you may
need to add additional programmatic or department worksheets. Many of the cells are set to calculate totals and link
to other pages. Please be aware, this spreadsheet has not been locked in any way so that you can customize it to
meet your needs. Because the worksheet is not locked, that means that formulas can be easily overridden and links
broken. Please make sure to check and to double check all calculations and formulas to ensure that you have accurate
information.

Staffing Plan Spreadsheet: This page is for documenting the staffing needs of an organization. It is an important piece
of support documentation for an organizational budget and helps explain how staff are spending their time. On this
page you are only documenting the number of full-time equivalent (FTE) positions that are needed to staff your
programs and organization.

Salaries Spreadsheet: This page is for calculating and documenting salaries. It is an important piece of support
documentation for an organizational budget and it partners with the staffing plan spreadsheet. This is where you start
to add dollar amounts to the FTEs that were calculated on the staffing plan spreadsheet.

Program or Department Budget Sheet: This page is intended for one program or a department of an organization. The
different project columns are for the different activities of a program. If there is only one activity of the program or
department, just use the "project1 " column and disregard or hide the other columns. If there are more than 3
'projects', add columns to the spreadsheet and double check all calculations and formulas. This sheet should be used
when a program or department is more complex and you need to account for multiple activies taking place. If your
organization has multiple programs or department you should create a seperate budget for each of the programs or
departments. All of the program or department budgets should roll up to your to your organizational budget.
Organizational Budget: This spreadsheet shows and overview of all activities of an organization. The program columns
are for the different programs or departments of an organization and this presentation should always include the
organization's budgeting for fundrasing, administration, and shared costs . If your organization has more than 3
programs or departments, add columns in between the program 3 and the fundraising columns. Please make sure to
double check all calculations and formulas.

Organizational Overview Budget: This page is a summary budget which shows the total income and expenses for an
organization. This is a simplified presentation of an organization's budget and is the presentation that can be used for
funders or shared with the general public.
ofit Services by request of the City and Country of San
uals that are comfortable working in Excel and have a

please contact your program officer or CompassPoint

geting and will soon be adding a hands on budgeting
w.compasspoint.org/

ented in the order in which they would typically built,

sheet and then moving on to the programmatic detail
programs and/ or departments you have, you may
s. Many of the cells are set to calculate totals and link
locked in any way so that you can customize it to
eans that formulas can be easily overridden and links
lations and formulas to ensure that you have accurate

ffing needs of an organization. It is an important piece

ps explain how staff are spending their time. On this
ent (FTE) positions that are needed to staff your

ting salaries. It is an important piece of support

h the staffing plan spreadsheet. This is where you start
taffing plan spreadsheet.

r one program or a department of an organization. The

gram. If there is only one activity of the program or
de the other columns. If there are more than 3
calculations and formulas. This sheet should be used
to account for multiple activies taking place. If your
reate a seperate budget for each of the programs or
d roll up to your to your organizational budget.
f all activities of an organization. The program columns
n and this presentation should always include the
ared costs . If your organization has more than 3
m 3 and the fundraising columns. Please make sure to

et which shows the total income and expenses for an

n's budget and is the presentation that can be used for
 Organizational Staffing Plan Template Budget Start Date : Budget End Date :
Position Total FTE Program 1 Program 2 Program 3 Fundraising Admin. Shared Total
0.00
0.00
0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total Full-Time Equivalent Staff Positions 0.00 0 0 0 0 0 0 0

Page 3 of 12
 Organizational Salaries Template Budget Start Date : Budget End Date :
Position FTE Salary Total FTE Adjusted Salary Program 1 Program 2 Program 3 Fundraising Admin. Shared Total
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ -
$ -
$ -
$ -
- $ - $ - $ - $ - $ - $ - $ - $ -
18% Fringe Rate $ - $ - $ - $ - $ - $ - $ - $ -
Total Salaries and Fringe Benefits $ - $ - $ - $ - $ - $ - $ - $ -

Page 4 of 12
 Program / Department #1 :
Program / Department Budget Template Budget Start Date : Budget End Date :
INCOME Project 1 Project 2 Project 3 Project 4 Program #1 Total
Earned Income
Consumer Fees $ -
Other $ -
Other $ -
Total Earned Income $ - $ - $ - $ - $ -

Government Income
Federal Funding $ -
Department of Public Health $ -
Department of Human Services $ -
Total Government Income $ - $ - $ - $ - $ -

Contributed Income
Foundation - release of restriction $ -
Individual donor $ -
Major donor $ -
Total Contributed Income $ - $ - $ - $ - $ -

TOTAL INCOME $ - $ - $ - $ - $ -

EXPENSES Total
Personnel Expenses
Salaries $ -
18% Fringe Rate $ - $ - $ - $ - $ -
Personnel Subtotal $ - $ - $ - $ - $ -

Operating Expense Total

Advertising $ -

Page 5 of 12
Auto $ -
Bad debt $ -
Bank fees $ -
Books & publications $ -
Consultants $ -
Depreciation $ -
Dues and subscription $ -
Equipment rental $ -
Insurance $ -
Legal & professional services $ -
Maintenance $ -
Meals / food $ -
Postage & messenger $ -
Printing $ -
Rent $ -
Supplies $ -
Telephone $ -
Training $ -
Travel $ -
Utilities $ -
Total Operating Expenses $ - $ - $ - $ - $ -
Personnel and operating expenses $ - $ - $ - $ - $ -

Shared Cost Pool Allocation % 0%

Shared Cost Pool Allocation $ -
Expenses before Admin. Allocation $ - $ - $ - $ - $ -

Administrative Allocation % 0%

Page 6 of 12
 Organization Name:
Organizational Budget Template Budget Start Date : Budget End Date :
INCOME Program 1 Program 2 Program 3 Fundraising Administration Shared Cost Pool Organizational Total
Earned Income
Consumer Fees $ -
Other $ -
Other $ -
Total Earned Income $ - $ - $ - $ - $ - $ - $ -

Government Income
Federal Funding $ -
Department of Public Health $ -
Department of Human Services $ -
Total Government Income $ - $ - $ - $ - $ - $ - $ -

Contributed Income
Foundation - release of restriction $ -
Individual donor $ -
Major donor $ -
Total Contributed Income $ - $ - $ - $ - $ - $ - $ -

TOTAL INCOME $ - $ - $ - $ - $ - $ - $ -

EXPENSES Total
Personnel Expenses
Salaries $ -
18% Fringe Rate $ - $ - $ - $ - $ - $ - $ -
Personnel Subtotal $ - $ - $ - $ - $ - $ - $ -

Operating Expense Total

Advertising $ -
These expenses line
Auto items are examples $ -
Bad debt from a typical chart of $ -
accounts. Your
Bank fees organization's line $ -
Books & publications items maybe slightly $ -
different. Adjust this
Consultants template to meet your $ -
needs. Do make sure
Depreciation your budget expense
$ -
Dues and subscription line items match your $ -
organization's chart of
Equipment rental accounts and make $ -
Insurance sure all budgets within $ -
your organization use
Legal & professional services
the same line items. $ -

Page 7 of 12
 needs. Do make sure
your budget expense
line items match your
organization's chart of
accounts and make
sure all budgets within
your organization use
the same line items.
Maintenance $ -
Meals / food $ -
Postage & messenger $ -
Printing $ -
The total shar
Rent $ - amount should
expensed to th
Supplies $ - departments in
Telephone $ - The dollar amo
each departme
Training $ - your allocation
Travel $ -
Utilities $ -
Total Operating Expenses $ - $ - $ - $ - $ - $ - $ -
In this row, e
Personnel and Operating Expenses $ - $ - $ - $ - $ - $ - $ - percentage th
department is
your allocatio
Shared Cost Pool Allocation %
Shared Cost Pool Allocation $ - $ - $ - $ - $ - $ -
Expenses before Admin. Allocation $ - $ - $ - $ - $ - $ -
In this cell, e
value of the
Administrative Allocation % This will zero
and show tha
Administrative Allocation $ - $ - - pool has bee
Total Expenses $ - $ - $ - $ - - the other dep

Net Income or Loss $ - $ - $ - $ - -

In this row, enter the In this cell, enter the

percentage that each negative value of the
department is admin cost pool. This
responsible for per your will zero out the cost
allocation pool and show that the
methodology. admin. cost pool has
been allocated out to
the other departments.

Page 8 of 12
Organizational Overview Budget Template

INCOME Current Year Previous Year

Earned Income
Consumer Fees $ -
Other $ -
Other $ -
Total Earned Income $ -

Government Income
Federal Funding
Department of Public Health
Department of Human Services
Total Government Income
$ -
$ -
$ -
$ -
$ -

Contributed Income $ -
Foundation - release of restriction $ -
Individual donor $ -
Major donor $ -
Total Contributed Income $ -

TOTAL INCOME $ -

EXPENSES Total
Personnel Expenses
Salaries $ -
18% Fringe Rate $ -
Personnel Subtotal $ -

Operating Expense Total

Advertising $ -
Auto $ -
Bad debt $ -
Bank fees $ -
Books & publications $ -
Consultants $ -
Depreciation $ -
Dues and subscription $ -
Equipment rental $ -
Insurance $ -
Legal & professional services $ -
Maintenance $ -
Meals / food $ -
Postage & messenger $ -
Printing $ -
Rent $ -
Supplies $ -
Telephone $ -
Training $ -
Travel $ -
Utilities
Total Operating Expenses $ -
Personnel and Operating Expenses $ -

Net Income or Loss $ -

 Variance

$ -
$ -
$ -
$ -

$ -
$ -
$ -
$ -

$ -
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$ -
$ -

$ -

$ -
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