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Allocating Direct or Indirect Costs for Nonprofits

Date: Wednesday, April 25, 2018
Time: 1:00 - 2:30 pm EST

Sponsored by Lorman Education Services

Registration - Live Webinar Only: $199.00

Registration - Live Webinar Plus CD Recording: $268.00


Learn how to make smarter strategic decisions on program performance with the proper allocation of costs.

Indirect cost allocation can be confusing but understanding how to allocate these costs is crucial in order for an organization to accurately capture and recover cost incurred.

Overhead and G and A are part of the cost of doing business and nonprofits need to know how to present their programs in a way that represents the true picture of what goes into conducting the program. We will discuss how to identify indirect costs and methods and cost drivers for allocating an indirect cost pool across programs.

We will also discuss joint cost and how it can help you present your fundraising costs more accurately as well as what you need to do in order to have costs that qualify for this allocation. Finally, we will discuss the complex world of Negotiated Indirect Cost Rate Agreements for Federal awards.

We will go over the guidelines for what's unallowable under Federal guidelines and how that gets treated and then finally how an organization applies for an indirect rate for a Federal award.

Learning Objectives:

  • You will be able to review allocating direct and indirect costs for nonprofits.
  • You will be able to identify indirect costs to allocate and understand methods for allocating them.
  • You will be able to explain joint cost allocation and the steps required to pass the joint allocation test.
  • You will be able to recognize unallowable costs and understand how to apply a negotiated indirect rate for a Federal award.

This Live Webinar Covers These Hot Issues:

Allocating Indirect Costs

  • Why Allocating Costs Is so Important for Nonprofits
  • Identifying Indirect Costs
  • Different Methods for Allocating

Joint Cost

  • What Qualifies as a Joint Cost
  • Meeting the 3-Part Test
  • Ratios and Charity Navigator

Negotiated Indirect Cost Rate Agreement for a Federal Award

  • Allowable/Unallowable Costs Under Federal Guidelines
  • Modified Total Direct Costs vs. Labor
  • Applying for a NICRA

Credit Information (Sponsored by Lorman Education Services):

  • CPE

For Detailed Credit Information page click here

Only registered attendee will receive continuing education credit.

Instructor Profile:

Carol E. Barnard, CPA, CFE, Aronson LLC

  • Senior manager in the Nonprofit Services Group at Aronson LLC
  • Concentrates in accounting, auditing, and internal control systems for nonprofit organizations
  • Has extensive experience with and has conducted webinars on multiple topics including federal grant compliance and fraud
  • CPA licensed in Virginia and Maryland and has been working in public accounting for more than 15 years with more than 13 years of experience specializing in nonprofit organizations
  • Obtained her Certified Fraud Examiner designation in January 2012
  • Was contributing writer and editor of The Financial Management Handbook for Associations and Nonprofits, published by ASAE
  • Member of the Association of Certified Fraud Examiners and a member of the AICPA
  • M.B.A. degree in accounting
  • Can be contacted at

(Not available outside the US)