Payments to Affiliates Ratio — get_expenses_affiliates

Payments to affiliates as a share of total expenses.

Formula:

expenses_affiliates = payments_to_affiliates / total_expenses

Definitional Range

Bounded [0, 1]. Near zero for standalone organizations; potentially above 0.50 for federated intermediaries.

Benchmarks and rules of thumb

Interpret in the context of organizational structure.
Large payments to affiliates in the absence of a known federated structure warrant review of related-party transaction disclosures.

Calculated For: 990 filers only.

Usage

get_expenses_affiliates_ratio( df,
  payments_to_affiliates    = "F9_09_EXP_PAY_AFFIL_TOT",
  total_expenses            = "F9_09_EXP_TOT_TOT",
  winsorize  = 0.98 ,
  range     = "zo",
  sanitize   = TRUE,
  summarize  = FALSE )

Arguments

df: A data.frame containing the fields required for computing the metric.
payments_to_affiliates: Payments to affiliates (total).
total_expenses: Total functional expenses.
winsorize: Winsorization proportion between 0 and 1 (default 0.98).
range: Character string specifying the theoretical range of the ratio, used to set winsorization bounds. Default "zo". Options: "np" (negative to positive), "zp" (zero to positive), "zo" (zero to one), "nz" (negative to zero), or a custom "lo;hi" pair (e.g. "0;10").
sanitize: Logical (default TRUE). If TRUE, imputes zero for NA financial fields before computing, respecting form scope.
summarize: Logical (default FALSE). If TRUE, prints summary statistics and density plots for all four output columns.

Value

The original data.frame with four new columns:

expenses_affiliates (raw ratio)
expenses_affiliates_w (winsorized)
expenses_affiliates_z (z-score)
expenses_affiliates_p (percentile rank, 1-100)

Details

Primary uses and key insights

The payments to affiliates ratio measures the share of total functional expenses transferred to affiliated organizations. It captures inter-organizational resource flows within nonprofit families (federated structures, supporting organizations, shared-services models).

Formula

Payments to affiliates (Part IX line 21, Column A) / total expenses (line 25A).

Canonical citations

Frumkin, P. & Keating, E.K. (2001). The price of doing good. Policy and Society, 20(4), 94-112.

Variables used:

F9_09_EXP_PAY_AFFIL_TOT: Payments to affiliates (payments_to_affiliates)
F9_09_EXP_TOT_TOT: Total functional expenses (total_expenses)

Examples

library( fiscal )
data( dat10k )
d <- get_expenses_affiliates_ratio( df = dat10k )
#> Error in resolve_col(dt, payments_to_affiliates): None of the specified columns were found in the data: F9_09_EXP_PAY_AFFIL_TOT
head( d[ , c( "expenses_affiliates", "expenses_affiliates_w", "expenses_affiliates_z", "expenses_affiliates_p" ) ] )
#> Error: object 'd' not found