Nonprofits and community organizations
Program cost per participant
Allocate program expenses over unique participants and service visits.
Your inputs
Complete the fields for your selected method. Zero means intentionally zero, not unknown. Currency selection labels amounts; it does not convert exchange rates.
How this calculation works
program cost = direct cost + shared cost pool × allocation share; unit cost = program cost/service units
Unique people and visits are different denominators. Use a documented allocation policy, not an inferred grant method. Avoid duplicating overhead already in direct expense. Unit cost alone does not determine program quality or impact. Use your own records for the same scope and period. Example figures are illustrative, not industry benchmarks. Results exclude income taxes and any cost you have not entered. Check the result before pricing work or committing resources.
What information do I need?
Use records for the same job, equipment or accounting period. Only the fields for your selected entry method are required. An unknown amount is not zero.
Input definitions and where to find them
- Direct program cost for period (selected currency): Use a supplier quote, invoice, payroll record or allocated cost for the exact job or period named here. Include this amount only once.
- Shared expense pool for same period (selected currency): Use a supplier quote, invoice, payroll record or allocated cost for the exact job or period named here. Include this amount only once.
- Your chosen shared-cost allocation (%): Enter a percentage from your records or an explicitly chosen scenario. No typical or recommended rate is supplied.
- Unique participants served (participants): Use the matching measured quantity, time log, schedule or clearly stated estimate. Zero means intentionally none; an unknown amount is not zero.
- Total service visits (visits): Use the matching measured quantity, time log, schedule or clearly stated estimate. Zero means intentionally none; an unknown amount is not zero.
Use the Where to find this value controls beside the inputs for available work-it-out helpers. Estimates remain your assumptions; a helper does not verify the source figures.
Worked example
Example amounts use US dollars (USD).
Example answer: Cost per unique participant is $220.00 for the illustrative inputs below.
Example inputs
- Direct program cost for period: $20,000.00
- Shared expense pool for same period: $10,000.00
- Your chosen shared-cost allocation: 20.00 %
- Unique participants served: 100.00 participants
- Total service visits: 500.00 visits
- Cost per unique participant
- $220.00
- Cost per service visit
- $44.00
- Allocated program cost
- $22,000.00
- Shared expense allocated
- $2,000.00
These illustrative values are not recommended rates or industry averages. Replace every example input with your own figures.
Use the result well
Allocate program expenses over unique participants and service visits. Inputs come from your own records and stated assumptions; no rates or legal limits are looked up.
Keep inputs on the same scope and time basis. Calculations retain precision internally; displayed values generally round to two decimal places, with extra precision for very small values and whole-unit rounding where required. Economic comparisons describe your supplied assumptions and do not guarantee future results.
This tool provides business arithmetic. It does not approve engineering designs, establish legal or tax treatment, select equipment or certify safe operating conditions.