Skip to contents

Program Service Revenue Ratio

Source: R/get-revenue-programs-ratio.R
get_revenue_programs_ratio.Rd

Program service revenue as a share of total revenue.

Formula:

revenue_programs = program_service_revenue / total_revenue

Definitional Range

Bounded [0, 1]. Zero means none of this revenue type was received; one means this channel accounted for all total revenue.

Calculated For: 990 filers only.

Usage

get_revenue_programs_ratio( df,
  program_service_revenue   = "F9_08_REV_PROG_TOT_TOT",
  total_revenue             = "F9_08_REV_TOT_TOT",
  winsorize  = 0.98 ,
  range     = "zo",
  sanitize   = TRUE,
  summarize  = FALSE )

Arguments

df

A data.frame containing the fields required for computing the metric.

program_service_revenue

Total program service revenue.

total_revenue

Total revenue.

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:

  • revenue_programs (raw ratio)

  • revenue_programs_w (winsorized)

  • revenue_programs_z (z-score)

  • revenue_programs_p (percentile rank, 1-100)

Details

Revenue Programs Ratio - Revenue composition measure

Formula: program service revenue / total revenue. Bounded [0, 1].

Pure program service share, distinct from get_earned_income_ratio which also includes dues, royalties, and misc.

Canonical citations

  • Chang, C.F. & Tuckman, H.P. (1994). Revenue diversification among nonprofits. VOLUNTAS, 5(3), 273-290.

  • Carroll, D.A. & Stater, K.J. (2009). Revenue diversification in nonprofit organizations. Journal of Public Administration Research and Theory, 19(4), 947-966.

Variables used:

  • F9_08_REV_PROG_TOT_TOT: Numerator (program_service_revenue)

  • F9_08_REV_TOT_TOT: Total revenue (total_revenue)

Examples

library( fiscal )
data( dat10k )
d <- get_revenue_programs_ratio( df = dat10k )
#>    :: Total revenue equal to zero :: 74 case(s) replaced with NaN
head( d[ , c( "revenue_programs", "revenue_programs_w", "revenue_programs_z", "revenue_programs_p" ) ] )
#>    revenue_programs revenue_programs_w revenue_programs_z revenue_programs_p
#>               <num>              <num>              <num>              <int>
#> 1:               NA                 NA                 NA                 NA
#> 2:        0.0000000          0.0000000          -3.181683                  1
#> 3:        0.0214227          0.0214227          -1.417831                 43
#> 4:               NA                 NA                 NA                 NA
#> 5:        0.0000000          0.0000000          -3.181683                  1
#> 6:               NA                 NA                 NA                 NA