1. Accounting for Social Outputs OISE Certificate Course B.J. Richmond Faculty of Education, York University Bjrichmond@edu.yorku.ca February 23, 2004

2. Agenda: February 23, 2004 10:00 - 10:30Accounting for Outputs - BJ 10:30 – 11:00Questions, discussion 11:00 – 11:15Break 11:15– 12:00Group Exercise 12:00 – 12:20Report Back and Discussion 12:20 – 12:30Closing Remarks

3. PRESENTATION

4. Presentation: Outline Accounting For the Value of Social Outputs  Use, levels  Data Required  Framework: CSROI model  Steps  Tips

5. Use  To provide a more complete picture of the organization’s impact on the community Prepare a social report (full or partial) Present along with the financial report For stakeholders Display in Annual Report

6. Levels of Reporting  Based on resources available Full social report Partial social report Key outputs One program Volunteers only One or two key indicators

7. Data Required, Sources  Financial information  Mission, niche: Strategic Plan  Outputs Primary: deliverables from contracts, mission, funding agreements Secondary: deliverables, survey, focus group Tertiary: Comparative market value  Staff, Board, volunteer information

8. Model: Community Social Return on Investment Inputs  Revenues  Volunteer Contributions Outputs  Expenditures  Volunteer Contributions  Program Outputs Primary Secondary Tertiary

9. Outputs  Primary Direct effects on clients, recipients of service, audience  Secondary Indirect effects on clients, recipients of service, audience  Tertiary Effects on those other than clients

10. CSROI Case: Computer Training Centre 1994 - 1995 Inputs Revenues $837,614 Value of Vol 65,853 Total $903,467 Outputs Expenses $842,051 Value of Vol 65,853 Program Outputs: Primary-employmt 599,320 training 113,988 Secondary * ------- Tertiary- income svgs 13,524 serv. svg 2,300 Total $1,637,036 Ratio: 1:1.81

11. Social Outputs: Primary  Employment Valued as amount in wages earned by those employed (6 mo.)  Verified By checking previous, post year grad earnings as reported by agency to funder; interviewing grads from case study year, post case study year.

12. Outputs: Secondary  Training Valued at the market cost of the training for those not employed (6 mo)  Impacts on clients Could not be quantified but reported qualitatively Examples: improved health, well-being Reported numbers, statements

13. Outputs: Tertiary  Costs saved from income assistance Data from client records, interviews Included costs saved for medical, dental, clothing allowance  Benefits to community, suppliers, employers Reported qualitatively

14. Data Req’d Sources Method Financial dataStatementsReport Mission, nicheStrategic planDescribe Primary outputs Records,focus groups, surveys Count, verify Secondary outputs Deliverables, mission Count, verify, describe Tertiary Outputs BrainstormingCount, verify, describe Staff, Board, volunteer data Records, EVASCount, describe

15. Steps: Assess primary, secondary, tertiary outputs  Examine Records Logic model if available Funding agreements, contracts, mission  Brainstorm with staff about secondary and tertiary outputs Determine ways of counting, capturing Develop a data collection plan

16. Steps: Collect, analyze data  Develop and administer Survey Focus groups Interview questions  Data analysis Quantitative Qualitative

17. Steps: Assign Comparative Market Value  Find the closest comparison value for the item – look first to the private sector market, then to public or nonprofit comparisons  Use the value for the closest approximation – choose cautiously

18. Steps: Find social indicator studies  In your field, through an apex organization such as the National office  Through a social research body such as Canadian Council on Social Development, Social Planning Councils, Canadian Policy Research Networks, etc.

19. Steps: Verify, attribute  Use survey, focus groups to verify information  Attribution analysis (John Mayne, Auditor General’s office)  Don’t overstate  Provide clear rationale  Trust your instincts

20. Steps: Report  Include context: internal and external  Mission, niche of the organization  Role of volunteers  Report outputs: quantitative, qualitative  Describe methods  Discuss attribution, limitations (not all outputs can be counted, etc.)

21. Recap: Steps  Assess primary, secondary, tertiary outputs  Collect, analyze data  Assign comparative market value  Find social indicator studies  Verify, attribute  Report

22. Tips TaskTip Collect data on outputs Plan early, use every opportunity, use naturally occurring events Primary outputs Use deliverables in funding agreements etc. – expedient 2 nd and 3 rd level outputs Brainstorm at regularly occurring staff meetings; plan data collec’n Grad student researcher To set up data collection methods, forms, set up dbase Co- ordination Incentives in job descriptions; consider volunteer

23. DISCUSSION

24. Discussion Questions 1. Any questions about the presentations? 2. Discussion Questions: What are the uses of a full social report? Partial social report? What are the benefits of attempting it? What are the challenges? How might stakeholders react to it?

25. GROUP EXERCISE

26. Group Exercise: 3 Steps – General Instructions  Your group has 45 minutes to do the exercise, so time is tight  You will need some paper, a pen, and one calculator to do this exercise  You will need to prepare a short (5 minute maximum) report back to the class – so allot time accordingly

27. Group Exercise: To note  You may not be able to get everything done, but get as far as you can  Try to get to the discussion of assigning a comparative market value to one or two outputs.  Report back on whatever you were able to do in the time allotted.

28. Step 1: Identifying outputs  Briefly share information on primary, secondary, and tertiary outputs for your organization that you brought today  Use this information if it is viable to select one of each type of output (p,s,t) Note: if this is not viable use a hypothetical case (see slides 30,31)

29. Step 2: Valuing outputs  Discuss how to account for each output (primary, secondary, tertiary) you selected – what to count, describe  How would the organization collect data on them; attribute results to the organization?  Attribute a comparative market value to outputs (or describe how to do it)

30. [Crescent Community Centre: Hypothetical Case]  CCC has been operating for 25 years in an impoverished community; wants to develop a social report to focus on its flagship program: the after school mentoring program that provides 800 kids with mentoring and has resulted in 100 youth going on to university that might not have done so otherwise.

31. [CCC: Case Study cont’d …]  Decide what one each of this program’s primary, secondary, and tertiary outputs might be  Decide how to: Collect data on them, verify it, attribute the outputs to the organization, report it  Decide on a comparative market value for the outputs (or how you would do it)

32. Step 3: Reporting  Prepare a brief (5 minutes or less) report back to the class as a whole  Include information on organization’s: Outputs Value of outputs (include a brief section on attribution)  Just get as far as you can!

33. Step 3: Reporting, part 2  If you have any time left, discuss how the organization might make the most effective use of this social report When, which audiences, what format, What are the potential benefits and challenges of this type of reporting

34. AND FINALLY …

35. Things to think about  How can this type of information be used?  What are the benefits and challenges to using it?  What types of resources would be needed to produce it?  How can we report “intrinsic value”?