Calculate the total indirect costs for a nonprofit organizat

Calculate the total indirect costs, for a non-profit organization, with the given information below:

I. PERSONAL                                                                                                

Requested

Donated

Total

1 Project Coordinator @$3500 @100% x12 mos.

$42000

-0-

$42000

2 Social Workers @2400/ea. @50% x12 mos.

$43200

$14400

$57600

1 Field case manager @$1600 @100% x12 mos.

$9500

$9500

$19000

3 Mentors @$800/ea @50% x12 mos.

$14400

$14400

$28000

  A. Salaries & Wages

  B. Fringe Benefits

FICA @7.51% of $169000

$12691

-0-

$12691

Unemployment Tax @2.70% x$169000

$4563

-0-

$4563

Life insurance @$100/mos. X 4 employees

$400

-0-

$400

Health insurance @ 100/mos. X 4 employees

$400

-0-

$400

Works compensation insurance @ 1.8% x $169000

$3042

-0-

$3042

Social Security & Medicare @ 6% x $169000

$10140

-0-

$10140

  C. Consultant & Contract

Lawyer (retainer)                                   

$5000

-0-

$5000

Custodial Services @ $90/mos. X12 mos.

-0-

$1080

$1080

Tax Prep/Bookkeeping @ $400 x 4x per year

$1600

-0-

$1600

Landscaping @ $200/mos. X 6 mos.

-0-

$1200

$1200

Board of directors (volunteer professionals)

-0-

-0-

-0-

II. NON-PERSONAL

  A. Space

Rent @ $1500/mos. x 12 mos.

$18000

-0-

$18000

Telephone & internet @ 200/mos. x 12 mos.

-0-

$2400

$2400

Utilities @ 300/mos. x 12mos.

-0-

$3600

$3600

Facility Insurance @ 600/year

$600

-0-

$600

  B. Rental, Lease, Purchase of equipment

Word processor/printer

$2000

-0-

$2000

4 desks w/chairs @ $175/ea.

$525

-0-

$525

50 fold up chairs @ $12.50/ea.

$625

-0-

$625

  C. Supplies

Office Supplies @ $100/yr. x 4 staff

-0-

$400

$400

Educational materials @ $50/mos. x 12 mos.

-0-

$600

$600

   D. Travel

Yearly Conference Fees @ $75/person

-0-

$225

$225

Reimbursement for Staff auto travel @ $0.20/mile x avg. of 40 miles/mos. x 12mos.

-0-

$96

$96

  E. Other Costs

Conference Allowance 3 staff x 2 days @$50

-0-

$300

$300

Board Liability Insurance

$200

$450

$650

I. PERSONAL	Requested	Donated	Total
1 Project Coordinator @$3500 @100% x12 mos.	$42000	-0-	$42000
2 Social Workers @2400/ea. @50% x12 mos.	$43200	$14400	$57600
1 Field case manager @$1600 @100% x12 mos.	$9500	$9500	$19000
3 Mentors @$800/ea @50% x12 mos.	$14400	$14400	$28000

Solution

Calculation of Total Indirect Costs:

Indirect Costs include all those costs incurred to the NGO which do not form their major activities but they assist the major activities

I - PERSONAL

A. Salaries and Wages - All Direct, No Indirect Costs.

     Total Indirect Costs (Salaries and Wages) = $0

B. Fringe Benefits:

          FICA @7.51% of $169000  (Indirect Costs)       = $12691

          Unemployment Tax @2.70% x$169000  (Indirect Costs)    = $4563

          All others are Direct, no Indirect Costs.

    Total Indirect Costs (Fringe Benefits) = $12691 + $4563 = $17254

C. Consultant & Contract:

          Lawyer(retainer)   (Indirect Costs)    = $5000

          Custodial Services @ $90/mos. X12 mos.   (Indirect Costs)   = $1080

          Tax Prep/Bookkeeping @ $400 x 4x per year   (Indirect Costs) = $1600

          All other are Direct, no Indirect Costs.  

     Total Indirect Costs (Consultant & Contract) = $5000+$1080+$1600 = $7680

TOTAL INDIRECT COSTS (PERSONAL) =      Total Indirect Costs (Salaries and Wages)

                                                                        + Total Indirect Costs (Fringe Benefits)

                                                                        + Total Indirect Costs (Consultant & Contract)

                                                                   =    $0 + $17254 +   $7680 = $24934

II - NON PERSONAL

A. Space:

           Rent @ $1500/mos. x 12 mos. (Indirect Costs) = $18000

           Telephone & internet @ 200/mos. x 12 mos   (Indirect Costs) = $2400

           Utilities @ 300/mos. x 12mos.   (Indirect Costs) = $3600

           Facility Insurance @ 600/year   (Indirect Costs) = $600

     Total Indirect Costs (Space) = $24600

B. Rental, Lease, Purchase of Equipment:

          Word processor/printer   (Indirect Costs)   = $2000

          4 desks w/chairs @ $175/ea.   (Indirect Costs)   = $525

          50 fold up chairs @ $12.50/ea.   (Indirect Costs)   = $625

    Total Indirect Costs (Rental, Lease, Purchase of Equipment) =   $3150

C. Supplies:

           Office Supplies @ $100/yr. x 4 staff    (Indirect Costs)   =   $400

           All others are Direct, no Indirect Costs  

     Total Indirect Costs (Supplies) =   $400

D. Travel:

          Reimbursement for Staff auto travel @ $0.20/mile x avg. of 40 miles/mos. x 12mos.  (Indirect Costs) = $96

            All others are Direct, no Indirect Costs

    Total Indirect Costs (Travel)   =   $96

E. Other Costs:

            Board Liability Insurance   (Indirect Costs)   =   $650

            All others are Direct, no Indirect Costs

       Total Indirect Costs (Other Costs) =   $650

TOTAL INDIRECT COSTS (NON PERSONAL) =      Total Indirect Costs (Space)

                                                                                 + Total Indirect Costs (Rental, Lease, Purchase of Equipment)

                                                                                 + Total Indirect Costs (Supplies)

                                                                                 + Total Indirect Costs (Travel)  

                                                                                 + Total Indirect Costs (Other Costs)

                                                                            = $24600 + $3150 + $400 + $96 + $650

                                                                            = $28896

TOTAL INDIRECT COSTS =     TOTAL INDIRECT COSTS (PERSONAL)

                                               + TOTAL INDIRECT COSTS (NON PERSONAL)

                                           =   $24934 + $28896 = $53830   <ANSWER>