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

ID: 2613595 • Letter: C

Question

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

Explanation / Answer

An indirect cost is a cost that cannot be attributable to a project directly. hence the following are the indirect cost in a non profit organisation

1. Salaries and Wages

Mentors salary 28,800

2. Fringe Benefits - entire cost is indirect cost

(12,691 + 4,563+400 + 400 + 3,042 + 10,140 ) 31,236

3. Consultant and Contract - entire cost is indirect cost

(5,000 + 1,080 +1,600 + 1,200 ) 8,880

II Non personal

A Space - entire cost is indirect

( 18,000 + 2,400 + 3,600 + 600 ) 24,600

B Rental , Lease purchase of equipment - entire cot is indirect cost

( 2,000 + 525 + 625 ) 3,150

C Office Supplies 400

D Conference Fee 225

E Other Cost - entire cost is indirect

(300 +650) 950

Total Indirect Cost $ 98,241

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