Jitasa Nonprofit Blog

Sample Time Study for Nonprofits

The purpose of a time study is to identify the proper allocation of expenses (typically employee’s pay) that are not classified, or are classified to a general or unallocated class. It is important to conduct these studies on a routine basis: a routine basis would typically be defined as quarterly for one year (or four quarters), and should occur every other year. In order to instruct your staff on these time studies, give them the following instructions.

Break your time up into half hour increments and split it amongst three categories.  The three categories used to split your time are as follows:

Program – This may include, but is not limited to: programs, activities, new unit organization, unit service, district meetings, roundtables, activities, classes being provided, etc.

Fundraising – This may include, but is not limited to: fundraising events, capital, project sales, special events, United Way, etc.

Management & General- This may include, but is not limited to: general board and committee meetings, executive direction and corporate planning, staff meetings, office management, legal services, personnel procurement, budgeting, long range plan, accounting, auditing, financial reporting, etc.

Note: Management and General will primarily apply to the Executive Director, and secondarily to middle management.

Jon Osterburg, Manager of Client Services, Jitasa 

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