1971
Management and Assessment of Financial Resources
of international nonprofit associations
- / -
Published in: International Associations 23, May, pp. 287-293. Complementary
note to a report on the financial problems of international nongovernmental organizations,
presented to the Sixteenth Conference of International Organizations for the Joint
Study of Programmes and Activities in the Field of Agriculture in Europe, Paris,
February 1971, European Commission on Agriculture, FAO, ECA, io/16/71, 1.
Introduction
An international nonprofit organization has acounting
and financial problems which have many features in
common with those of profit organizations.
The most fundamental problem is to maintain the
financial equilibrium of the organization or any independently financed programme
(e.g. an international conference). In every case the amount of money
coming in should exceed the amount of money spent
(unless future income from other sources is expected,
e.g. bank loans or subsidies). When a particular
organization has many different sources of income
and many more types of expenditure, it is not immediately obvious whether financial
equilibrium is being maintained — sometimes
this is only found
out after the damage has been done. Techniques
are required to detect over a period of months or
years any slow trends towards a dangerous financial
situation. Such techniques have been developed for
profit organizations.
There are however other forms of disequilibrium which are of vital interest
to the secretary-general of an international organization. One which is most
often reported in the press is the proportion of income which goes to meet administrative
overheads as compared to that which is actually used directly on the programmes
of the organization. If, for for example, one disaster relief fund-raising organization
spends 35 % on administrative overheads and another spends 20 %, it could be
deduced that allocation of funds to the second organization results in 15 extra
cents per dollar to actual relief operations in comparison with allocation
of funds to the first. The first organization, armed with this information,
could then evaluate its own operations to see whether funds were not in fact
being spent on nonessential overheads. Alternatively its members and the public
could be reassured that the extra 15 % was in fact being used for an educational
programme, for example, which contributed indirectly to the long-term objectives
of the organization. Another ratio, which has been of significance to INGOs
in recent discussion of the relationship between INGOs and UN Agencies, is the
percentage of income derived from national governments as compared to income
from other sources. Such discussions can be considerably clarified if a definite
percentage figure can be used to give precise significance to a range of funding
situations, (e.g. a ratio of 90 % means something completely different from
20% or 5%).
No doubt it would be an advantage to anticipate
similar debates by determining one appropriate
ratio for the INGO programme funds spent in, or
for, developing countries as a percentage of total
expenditure, (e.g. a ratio of 5 % means something
completely different from 60 %). Should
the social problems and wastage, arising from
the tendency of organizations to formulate and implement programmes in isolation from one another,
continue, a standard INGO ratio may eventually be
defined to indicate the proportion of expenditure
allocated to coordination with other bodies (or even
to multidisciplinary and ecological programmes — if the
environmental situation becomes critical
enough).
Assessment of financial operations
From the above it is possible to note four types of assessment of financial
operations.
(a) The first is an individual organizations evaluation of its own balance
sheet and income and expenditure at the end of every year to determine whether
it is "in the black" or whether special measures must be taken. Financial
problems are handled as they arise but cannot be predicted. This is known
in business as the "fire-fighting" approach.
(b) An organization can however compare its balance sheet and income and
expenditure with those for previous years and note changes, not only in the
absolute amounts but particularly in the relationships between different items
on the financial statements (e.g. is the percentage of income from members'
contributions increasing or decreasing in relation to total income —
if the latter, what can be done about the organization's membership policy).
(c) But neither of the two preceding methods can show the real success or
failure of an organization's management of its financial resources. This can
only be done by comparison with other organizations with similar programmes
and operations (in financial terms, not necessarily in terms of the objectives
of the programmes). It is only in this way that an organization can recognize
a possible cure to its problems as shown by the following example. Supposing
an organization's membership income was decreasing over the years, and on
comparison of its expenditure with those of a second organization with similar
programmes it discovered that the latter spent 10 % of its income on a news
bulletin to members (compared to its own 5 %), 8 % of its income on external
and public relations (compared to its own 2 %) and 40 of its income on salaries
(compared to its own 65 %). This sort of knowledge contains vital suggestions
for reflection on the budget and programme priorities of the second organization.
Note that conclusions from such figures can only be tentative but they do
suggest where a good hard look is necessary, even if the conclusion is merely
that the first organization is dealing with a more easily influenced membership
and does not need the more highly qualified (and therefore higher paid) staff
required by the second,
(d) Selecting one organization against which to compare one's budget figures
is risky. The organization may be in an exceptionally better or worse position
than one's own. In both cases conclusions from the comparison will lead to
erroneous decisions. If it is exceptionally worse, one may relapse into complacency.
Clearly the only way around this problem is to obtain comparable financial
statement data from a good sample of other similar organizations. The percentage
statement figures averaged over all these organizations will then give a much
more realistic picture against which to compare one's own organization's percentage
figures. (The absolute figures are not required because it is only the relationship
between different absolute figures that provides a comparable measure of equilibrium
— the same percentage may be a valid measure of equilibrium in both a
large and a small organization). The techniques required to compare organization
financial performance using what is called an "industry average" are of
course highly developed as a guide to managers and investors in the case of
business corporations. It is recognized that it is not meaningful (except
in the case of return on investment percentage) to compare organizations which
operate in different ways, for example, an engineering consultancy firm and
a shoe manufacturing firm. It is however useful to compare organizations in
the same industry with approximately the same characteristics, e.g. heavy
engineering firms, or retail stores. The detailed classification of industrial
and commercial bodies is highly developed in order to facilitate this sort
of meaningful comparison.
The same approach has been used for comparison between nonprofit organizations
with similar operations. This has been done in the United States for some 700
trade associations, namely nonprofit associations with professional or profit-oriented
members. In order to succeed, a standard method of presenting financial information
had to be developed. The whole project was carried out by the American Society
of Association Executives. It resulted in the publication of an "Operating
Ratio Report." (American Society of Association Executives. 1967. Association
Operating Ratio Report. Washington, ASAE, 1967, 36 p.) The approach used and
the results indicate that there is no reason why a similar approach of equivalent
interest should not be prepared to facilitate comparison between INGOs which
can be classified into appropriate groups.
Required initiatives
Five steps need to be taken :
-
A comparable system of reporting financial information needs to be developed
for INGOs.
- A classification of INGOs is required which could lead to meaningful comparison
between INGO ratios within the same category.
- A questionnaire would have to be sent to INGOs in each category requesting
financial statement details in the framework developed under point 1. This
raises the whole problem of confidentiality of financial data. For some INGOs
this is no problem, for others precautionary measures must be taken, or they
could be excluded from the survey. Note that it is not necessary for the absolute
figures to be given — only the percentage figures are required.
- The questionnaire data must then be analyzed into the form of easily understandable
tables. Two tables from the American Society of Association Executives survey
of 1800 U.S.A. national organizations are included in this Note. Each table
represents a different set of categories (The Operating Ratio Report in fact
consists of 19 such tables). The first example (Annex 1) shows the summary
of the replies of 50 national professional associations (primarily individual
membership). This category is then split further by size of budget into 7
sub-categories. The second example (Annex 2) shows the summary for 233 regional,
state and local associations (primarily company membership). Here however
the subcategories are chosen by area of nonprofit trade association activity
(respectively : Service Trade, Manufacturing, Distribution, Financial / Banking
/ Insurance, Construction, Transport, and Other Associations).
- Following the analysis, it is possible to deduce certain trends from the
data in the tables. These trends and the above tables ould then be made available
to INGOs so that they could compare their own operating performance against
the average for INGOs in which ever category they consider most resembles
their method of operation. (See box)
INGOs may yet see the day when the public, members, UN Agencies and foundations
will all want to see five or six standard financial (or related) ratios for
an INGO compared against average ratios for other INGOs with similar programmes.
If the comparison is unfavourable, the public may decide to donate to (or
become members of) & more effective fund user, members will ask
sharp questions about the management of the INGO, and UN Agencies and •foundations
will allocate funds preferentially to "competitor" INGOs. Agencies must
obviously strive to make best use of the funds they have available.
This may reach a stage when ratios for all INGOs will be systematically reported
on a weekly or monthly basis in special fund giving agency journals in the
same manner as are share prices and dividend yields.
Financial ratios
On the basis of a comparison between the quoted ratios, funding might then
be withdrawn from the unsuccessful INGOs in order to be made available to
the INGOs with more efficient (3) programmes (thus further modifying the "funding" ratios quoted). [For the problems of evaluating "effectiveness"
as opposed to "efficiency" see : Anthony Judge. Evaluation
of international organizations. International Associations, 1969,
3, p. 141-147 bibl.] At first sight this may not appear feasible since each
INGO has different programmes, but in fact UN Agencies already have to make
such a choice. As an example, 5 to 10 INGOs may be qualified to organize "literacy" or "youth training" seminars in a particular developing country.
This dynamic funding environment would be particularly relevant when governments
have moved over to the Policy, Programmes and Budgeting System of managing
their funds.
|
Resources
|
|
American Society of Association Executives Polices and procedures of
associations. Washington, ASAE, 1968 which is a comparative analysis
of financial and nonfinancial characteristics of 1326 U.S.A. national
associations.
A set of publications which contains articles on the financial management
of national nonprofit associations has been prepared by the Chamber
of Commerce of the U.S.A. (Institutes for Organization Management Department)
: Studies in Organization Management, Washington, 1965, 3 vols. (349
p., 260 p., 283 p.) plus an Association Management Workbook. A considerable
effort in the direction of multilingual standardization of accounts
has been made in the following and related publications :
M.H.E.R. Mommen. La gestion financière des organisations internationales
non gouvernementales et toutes autres sans but lucratif. Bruxelles,
Conseil international des praticiens du plan comptable international,
80 p., stencilé.
|
|
RECETTES
|
Annex 1: Associations nationales composées
surtout de membres individuels
(nombre d'associations 50)
|
|
Classées selon l'importance du budget (en milliers de dollars)
|
|
moins de 100
|
de 100 à 200
|
de 200 à 300
|
de 300 à 500
|
de 500 à 1000
|
de 1000 à 2000
|
plus de
|
ensemble des sous-groupes
|
|
|
en %
|
en $
|
|
1 Cotisations, droits d'entrée
|
% 73,4
|
% 47,7
|
% 48,7
|
% 47,9
|
% 36,5
|
% 49,7
|
% 23,5
|
% 32,5
|
19.313.692
|
|
2 Contributions ou versements spéciaux
|
0,1
|
1,8
|
2,5
|
0,1
|
0,3
|
0,8
|
0,6
|
0,7
|
389.033
|
|
3 Vente d'articles divers, livres, etc.
|
1,3
|
0,6
|
3,2
|
4,5
|
10,8
|
7,9
|
6,6
|
6,8
|
4.053.077
|
|
4 Expositions et foires commerciales
|
7,4
|
2,8
|
4,1
|
6,6
|
11,1
|
6,7
|
3,2
|
4,8
|
2.837.758
|
|
5 Enseignement et formation
|
0,0
|
1,2
|
1,2
|
5,1
|
3,5
|
6,9
|
2,5
|
3,5
|
2.073.166
|
|
6 Fourniture de services
|
0,0
|
0,0
|
0,0
|
0,2
|
0,2
|
2,1
|
1,3
|
1,2
|
715.038
|
|
7 Placements
|
1,0
|
1,7
|
3,3
|
2,0
|
0,8
|
2,4
|
2,7
|
2,4
|
1.458.241
|
|
8 Publicité et abonnements
|
8,4
|
17,1
|
25,3
|
21,7
|
29,1
|
12,7
|
50,1
|
38,0
|
22.587.722
|
|
9 Réunions et conventions
|
6,1
|
23,6
|
10,6
|
5,9
|
3,0
|
2,9
|
2,2
|
3,3
|
1.965.063
|
|
10 Divers
|
2,3
|
3,5
|
1,1
|
6,0
|
4,7
|
7,9
|
7,3
|
' 6,8
|
4.072.887
|
|
11 RECETTES TOTALES
|
100,0
|
100,0
|
100,0
|
100,0
|
100,0
|
100,0
|
100,0
|
100,0
|
59. 465. 681
|
|
DEPENSES DE PERSONNEL
|
|
|
|
|
|
|
|
|
|
|
12 Montant total des traitements
|
30,4
|
27,8
|
28,4
|
28,3
|
26,6
|
32,8
|
34,5
|
32,8
|
19.509.994
|
|
13 Impôts sur les traitements et assurances
|
1,1
|
1,8
|
1,0
|
0,8
|
1,0
|
1,1
|
1,1
|
1,1
|
623.226
|
|
14 Hospitalisation et assurance du personnel
|
0,0
|
0,0
|
0,4
|
0,4
|
0,4
|
0,4
|
0,2
|
0,3
|
165.676
|
|
15 Retraites
|
0,0
|
0,7
|
1,1
|
1,7
|
1,6
|
1,5
|
2,2
|
1.9
|
1.152.738
|
|
16 DEPENSES TOTALES DE PERSONNEL
|
31,5
|
30,3
|
30,9
|
31,2
|
29,6
|
35,8
|
38,0
|
36,1
|
21.451.635
|
|
AUTRES DEPENSES
|
|
|
|
|
|
|
|
|
|
|
17 Voyages du personnel
|
2,5
|
2,8
|
1,7
|
2,3
|
2,7
|
2,7
|
2,5
|
2,6
|
1.489,456
|
|
18 Voyages liés aux réunions des comités et du conseil de Direction
|
2,9
|
2,3
|
2,8
|
3,8
|
2.2
0,3
|
3,0
1,0
|
1,5
0,8
|
2,0
|
1.197.442
|
|
19 Autres dépenses au titre des comités et du Conseil de Direction
(NIA)
|
0,4
|
0,4
|
1,3
|
3,6
|
0,9
|
547.676
|
|
20 Locaux
|
3,4
|
2,3
|
3,9
|
5.3
|
2,6
|
3,9
|
4,9
|
4,4
|
2.623.041
|
Annex 1
|
AUTRES DEPENSES (suite)
|
Annex 1: (suite) |
|
|
|
Classées par catégorie
|
|
Cs
|
Fab.
|
Distr.
|
FBA
|
Constr.
|
Trans.
|
Autres
|
Ensemble des catégories
|
|
|
%
|
S
|
|
21 Fournitures de bureau et travaux d'imprimerie
|
5,2
|
4,0
|
4,8
|
2,0
|
5,6
|
1,6
|
3,7
|
4,0
|
1.507.141
|
|
22 Equipement de bureau
|
1,4
|
0,9
|
2,7
|
0,5
|
1,1
|
1,0
|
0,9
|
1,1
|
416.316
|
|
23 Téléphone et télégraphe
|
2,2
|
1,5
|
2,1
|
1,3
|
2,1
|
1,8
|
1,3
|
1,7
|
641.122
|
|
24 Affranchissement, messageries et fret
|
2,1
|
2,1
|
2,3
|
1,0
|
2,2 '
|
6,1
|
1,4
|
2,2
|
815.282
|
|
25 Redevances et contributions
|
2,7
|
1,5
|
2,3
|
8,2
|
6,5
|
0,9
|
3,8
|
3,4
|
1.294.531
|
|
26 Abonnements et. publications
|
0,3
|
1,0
|
0,8
|
0,2
|
1,1
|
0,2
|
0,6
|
0,8
|
285.320
|
|
27 Honoraires
|
3,0
|
2,1
|
2,0
|
2,4
|
3,6
|
7,1
|
1,2
|
2,6
|
992.621
|
|
28.Travaux extérieurs de recherche
|
0,1
|
1,0
|
0,1
|
0,7
|
0,6
|
0,3
|
0,9
|
0.7
|
256.635
|
|
29 Relations publiques
|
2,3
|
1,4
|
1,1
|
5,3
|
4,5 '
|
0,7
|
1,6
|
2,4
|
894.450
|
|
30 Publicité
|
3,0
|
10,7
|
3,8
|
19,1
|
0,8
|
3,5
|
0,8
|
7,5
|
2.837.445
|
|
31 Activités pédagogiques
|
1,0
|
1,0
|
1,1
|
1,1
|
1,4
|
0,1
|
0,1
|
0,9
|
346.407
|
|
32 Réunions des membres et conventions
|
4,9
|
3,4
|
5,8
|
9,2
|
9,5
|
2,8
|
4,0
|
5,4
|
2.042.497
|
|
33 Expositions et foires commerciales
|
3,5
|
1,9
|
2,9
|
0,1
|
1,6
|
0,0
|
4,4
|
2,0
|
756.602
|
|
34 Manuels
|
0,3
|
0,3
|
2,3
|
0,3
|
0,1
|
10,5
|
0,4
|
1,1
|
413.725
|
|
35 Obtention de services
|
0,4
|
0,3
|
1,8
|
0,2
|
0,4
|
0,1
|
0,0
|
0,4
|
199.555
|
|
36 Périodiques
|
2,9
|
1,1
|
1,0
|
2,1
|
1,2
|
4,9
|
12,8
|
2,8
|
1.044.500
|
|
37 Divers
|
5,5
|
9,0
|
4,4
|
1,8
|
7,6
|
5,3
|
3,5
|
6,3
|
2.387.640
|
|
38 TOTAL "AUTRES DEPENSES"
|
52,3 6,7
9,4
|
54,2
|
53,0
|
65,7
|
59,2
|
52,8
|
53,2
|
55,9
|
21.068.435
|
|
39 Excédent
|
1,5
|
0,7
|
4,6
|
8,7
|
1,5
|
4,9
|
3,7
|
1.385.887
|
|
Part du sous-groupe dans les recettes totales
|
37,9
|
10,0
|
12,6
|
14,3
|
6,0
|
9,8
|
100,0
|
|
|
Effectifs du personnel
|
215,0
|
737,0
|
182,0
|
181,0
|
192,0
|
95,0
|
232,0
|
1834,0
|
|
Source
: American
Society of Association.
Ernst and Ernst (Comp.) Association Operating Ratio Report, 1967.
Washington,
American Society
of Association
Executives, 1967.
Annex 2
|
Annex 2: Associations régionales, étatiques et locales
composées surtout de membres collectifs
Classées par catégorie
233 associations
|
| |
|
RECETTES CS Fab Distr. FBA Constr.
Trans. Autres
|
Ensembles des catégories
|
|
en %
|
en $
|
|
1 Cotisations, droits d'entrée
|
% 53,0
|
% 75,4
|
% 45,4
|
% 69,3
|
% 58,8
|
87,4
|
% 62,2
|
% 66,2
|
% 25.084.932
|
|
2 Contributionsou versements spéciaux
|
8,3
|
3,2
|
5,4
|
17,8
|
15,5
|
2,0
|
2,8
|
7,4
|
2.777.836
|
|
3 Vente d'articles divers, livres, etc.
|
1,0
|
1,3
|
7,8
|
0,2
|
0,3
|
0,4
|
1,1
|
1,5
|
584.884
|
|
4 Expositions et foires commerciales
|
12,0
|
3,2
|
8,4
|
0,1
|
3,0
|
0,0
|
1,4
|
3,8
|
1.419.394
|
|
5 Enseignement et formation
|
1,0
|
1,2
|
2,6
|
0,4
|
0,9
|
0,2
|
0,1
|
1,0
|
378.763
|
|
6 Fourniture de services
|
3,4
|
4,4
|
8,0
|
1,2
|
0,0
|
0,0
|
0,5
|
3,0
|
1.125.983
|
|
7 Placements
|
2,2
|
1,5
|
2,3
|
3,0
|
2,6
|
1,2
|
4,9
|
2,3
|
873.478
|
|
8 Publicité et abonnements
|
6,4
|
1,7
|
4,7
|
0,4
|
6,6
|
4,7
|
13,1
|
4,3
|
1.619.676
|
|
9 Réunions et conventions
|
2,9
|
2,7
|
4,5
|
3,3
|
6,2
|
3,0
|
10,5
|
4,2
|
1.601.520
|
|
10 Divers
|
9,8
|
.5,4
|
10,9
|
4,3
|
6,1
|
1,1
|
3,4
|
5,9
|
2.218.255
|
|
11 RECETTES TOTALES
|
100,0
|
100,0
|
100,0
|
100,0
|
100,0
|
100,0
|
100,0
|
100,0
|
37.684.726
|
|
DEPENSES DE PERSONNEL
|
|
|
|
|
|
|
|
|
|
|
12 Montant total des traitements
|
37,2
|
38,8
|
41,7
|
25,9
|
28,6
|
40,9
|
37,7
|
35,9
|
13.518.087
|
|
13 Impôts sur les traitements et assurances
|
1,3
|
1,7
|
1,7
|
0,9
|
1,0
|
1,4
|
1,2
|
1,4
|
519.577
|
|
14 Hospitalisation et assurance du personnel
|
0,5
|
0,7
|
1 1,3
|
0,9
|
0,8
|
1,6
|
0,8
|
0,8
|
317.792
|
|
15 Retraites
|
2,0
|
3,1
|
1,6
|
2,0
|
1,7
|
1,8
|
2,2
|
2,3
|
874.947
|
|
16 DEPENSES TOTALES DE PERSONNEL
|
41,0
|
44,3
|
46,3
|
29,7
|
32,1
|
45,7
|
41,9
|
40,4
|
15.230.404
|
|
AUTRES DEPENSES
|
|
|
|
|
|
|
|
|
|
|
17 Voyages du personnel
|
4,2
|
6,4
|
5,2
|
3,6
|
3,5
|
2,8
|
5,1
|
5,0
|
1.864.519
|
|
18 Voyages liés aux réunions des comités et du Conseil de Direction
|
1.8
|
0,5
|
1,7
|
1,6
|
1,0
|
0,1
|
2,3
|
1,1
|
418.619
|
|
19 Autres dépenses au titre I des comités et du Conseil de
Direction (NIA)
|
0,7
|
0,5
|
0,8
|
0,2
|
0,9
|
0,0
|
0,8
|
0,6
|
214.846
|
|
20 Locaux
|
4,8
|
3,6
|
4,0
|
4,8
|
3,9
|
3,0
|
3,6
|
3,9
|
1.478.653
|
|
AUTRES DEPENSES
' (suite)
|
Classées selon l'importance du budget (en milliers de dollars)
|
|
moins
de 100
|
de 100
à 200
|
de 200
à 300
|
de 300
à 500
|
de 500
à 1000
|
de 1000
à 2000
|
lus de
|
ensemble des
sous-groupes
|
|
|
en %
|
en $
|
|
21 Fournitures de bureau et
travaux d'imprimerie
|
12,9
|
2,7
|
3,8
|
2,8
|
4,2
|
4,8
|
3,9
|
4,0
|
2.394.468
|
|
22 Equipement de bureau
|
1,0
|
0,9
|
0,9
|
2,1
|
1,0
|
0,8
|
1,2
|
1,2
|
692.993
|
|
23 Téléphone et télégraphe
|
2,4
|
0,8
|
• 1,1
|
1,3
|
1,1
|
0,9
|
0,9
|
0,9
|
561.843
|
|
24 Affranchissement, messageries
et fret
|
3,7
|
2,0
|
1,3
|
2,0
|
3,4
|
1,7
|
1,5
|
1,8
|
1.037.889
|
|
25 Redevances et contributions
|
0,2
|
0,1
|
1,0
|
0,8
|
5,4
|
1,3
|
0,1
|
0,8
|
479.021
|
|
26 Abonnements et publications
|
6,4
|
2,5
|
9,4
|
2,4
|
0,1
|
0,1
|
0,4
|
0,8
|
457.661 .
|
|
27 Honoraires
|
0,7
|
1,0
|
1,9
|
1,0
|
0,8
|
1,5
|
0,9
|
1,0
|
617.266
|
|
28 Travaux extérieurs et de
recherche 0,0
|
0,0
|
0,6
|
1,8
|
0,0
|
1,0
|
0,7
|
0,8
|
451.118
|
|
29 Relations publiques 0,0
|
0,2
|
2,2
|
1,0
|
2,9
|
1,3
|
1,5
|
1,5
|
912.847
|
|
30 Publicité
|
0,4
|
0,2
|
3,1
|
0,0
|
1,2
|
1,4
|
0,7
|
0,9
|
558.684
|
|
31 Activités pédagogiques
|
0,0
|
1,5
|
0,0
|
2,8
|
2,1
|
3,8
|
1,5
|
2,0
|
1.212.000
|
|
32 Réunions des membres et
conventions
|
3,2
|
21,8
|
11,1
|
8,6
|
3,0
|
5,8
|
2,3
|
4,1
|
2.422.158
|
|
33 Expositions et foires
commerciales
|
5,1
|
1,6
|
5,1
|
0,9
|
1,4
|
3,0
|
0,7
|
1,4
|
848.436
|
|
34 Manuels
|
3,5
|
0,1
|
1,4
|
6,0
|
3,7
|
4,8
|
2,3
|
3,1
|
1.815.392
|
|
35 Obtention de services
|
0,2
|
0,2
|
0,1
|
0,2
|
0,3
|
0,6
|
0,1
|
0,2
|
141.183
|
|
36 Périodiques
|
14,6
|
17,5
|
9,2
|
10,2
|
20,8
|
8,3
|
22,7
|
18,5
|
11.013.324
|
|
37 Divers
|
6,2
|
1,2
|
4,8
|
2,9
|
6,7
|
7,5
|
5,4
|
5,7
|
3.386.531
|
|
38 TOTAL,
"AUTRES DEPENSES"
|
69,7
|
62,1
|
66,7
|
61,8
|
65,9
|
59,2
|
56,5
|
58,6
|
34.850.440
|
|
39 Excédent
|
(1,2)
|
7,6
|
2,4
|
7,0
|
4,5
|
5,0
|
. 5,5
|
5,3
|
3.163.605
|
|
Part du sous-groupe dans les
recettes totales
|
0,5
|
1,8
|
3,2
|
6,0
|
8,4
|
18,9
|
61,2
|
100,0
|
|
|
Effectifs du personnel
|
15
|
47
|
78
|
153
|
200
|
473
|
2,166
|
3,132
|
|
Source
: American Society of Association. Ernst and Ernst (Comp.), Association Operating Ratio Report, 1967, Washington,
American Society of Association Executives, 1967.
|
