In this publication, CF Insights highlights attributes that characterize community foundations in ways beyond asset values.
Participants in the FY 2016 Columbus Survey are ranked based on:
– by Distribution Rate—The distribution rate is calculated by dividing the foundation's total grants by total assets (including supporting organizations) at the end of the foundation's fiscal year. The percentage of total assets in donor-advised funds (Percent Total Assets DAF) is the total amount of IRS-classified donor-advised funds divided by total foundation assets.
– by Gifts Per Capita—Gifts per capita is calculated by dividing the foundation's total gifts (including supporting organizations) by the population of the foundation's service area. The service area is defined by each community foundation.
– by Number of Transactions—Total transactions represent the number of gifts and grants processed annually (including supporting organizations). The average transaction size represents the total dollar value of gifts plus the total dollar value of grants divided by the total number of transactions.