2006 Financial Ratio Analysis
Efficiency Ratios
Program expense ratio (Program contributions/total expenses) Administrative expense ratio (administrative expenses/total expenses) Fundraising expense ratio (fundraising expenses/total expenses) Fundraising efficiency ratio (fundraising expenses/total contributions)
Profitability Ratios
Surplus ratio (surplus/revenues) Return on assets (surplus/assets) Return on equity (surplus/equity)
Liquidity Ratios
Current ratio (assets/liabilities)
Asset turnover (Revenue/total assets)
Working capital ratio – in years (Working capital/total expenses)
Long-term Solvency Ratios
Debt-equity (liabilities/equity) Leverage (assets/equity)
Information needed
2004 990
Working Capital (Program Contributio Lines 1a+1b+1c
Total Contributions Line 1d
Revenues Line 12
Program Services Line 13
Management and general Line 14
Fundraising expenses Line 15
Total Expenses Line 17
Surplus Line 18
Assets Line 59
Liabilities Line 66
Equity Assets – liabilities
Pace
Siena
0.851281771
0.869182744
0
0.131458482
0.112906459
0
0.017260587
0.017910797
0
0.142515003
0.295652785
0.956312338
0.940036719
0
0.030426405
0.023795156
0
0.076421635
0.034724797
0
1.66151217
3.177121485
2
0.696453026
0.396828787
0
0.121114174
0.060580513
0
1.511687985
0.459322094
0
2.511687985
1.459322094
1
Pace
Siena
Io
38969890
5647662
38969890
5647662
336460782
99172425
273909782
81030188
42298291
10525786
5553794
1669747
321761597
93225721
14699185
5946704
483106210
249912376
290762968
78660000
192343242
171252376