NUMBERS & JUDGMENT / FREE EXCEL TOOL
Fund the full cost—not just the activity.
A Nonprofit Program & Grant Sustainability workbook for making the full cost, funding mix, and required subsidy of each program visible.
7 workbook tabs · 6 programs · Funding stress ladder · Full-cost recovery view
Free Excel download. No sign-in or email signup required. Open the Start Here tab before editing the inputs.
The decision
How much unrestricted support does each program need, and what happens if grant funding falls? Compare direct staffing, other direct costs, and allocated overhead with earned revenue and other funding that can actually support the program during the modeled period.
Inside the workbook
Program Data and Inputs feed a calculation Model, Funding Stress schedule, and Dashboard. The workbook shows full cost, funding coverage, surplus or shortfall, required subsidy, cost per participant, grant concentration, and the effects of several funding reductions. Start Here and Methods explain allocation weights and the difference between portfolio net results and program-level subsidy needs.
The worked example: a net deficit can understate the funding required
The fictional six-program portfolio has 93.2% full-cost recovery and an $85,000 net shortfall. Program-level subsidies total $125,000 because the model does not assume $40,000 of surpluses elsewhere can be freely transferred. A 20% reduction in grant funding increases required subsidies to $216,000.
Use it in three steps
- Enter comparable program costs, participants, and usable funding for the same reporting period. Do not count an entire multiyear award as current-period support.
- Choose and document an appropriate overhead allocation method. Confirm allocation weights total 100%.
- Review each required subsidy and the funding stress ladder. Bring mission outcomes and strategic priorities into the discussion alongside financial measures.
Important boundaries
The workbook does not determine grant eligibility, allowable costs, donor restrictions, accounting recognition, or compliance. Enter only funding that can legitimately support the program in the modeled period. Cost per participant is not an impact ranking, and a program requiring subsidy may still be central to the mission. Portfolio surplus is not assumed to eliminate restricted program shortfalls.
Bring the funding decision into the board dashboard →
Free educational model. No email gate. All examples are fictional. Obtain appropriate finance, accounting, and grant-compliance review before relying on the analysis.
