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Related Organizations Revenue Ratio

Source: R/get-revenue-reltdorgs-ratio.R
get_revenue_reltdorgs_ratio.Rd

Revenue from related organizations as a share of total revenue.

Formula:

revenue_reltdorgs = related_org_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_reltdorgs_ratio( df,
  related_org_revenue       = "F9_08_REV_CONTR_RLTD_ORG",
  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.

Contributions from related organizations.

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_reltdorgs (raw ratio)

  • revenue_reltdorgs_w (winsorized)

  • revenue_reltdorgs_z (z-score)

  • revenue_reltdorgs_p (percentile rank, 1-100)

Details

Revenue Reltdorgs Ratio - Revenue composition measure

Formula: related organization revenue / total revenue. Bounded [0, 1].

Revenue from related organizations (subsidiaries, affiliates, supporting organizations) may indicate resource sharing within a nonprofit family rather than arm's-length fundraising. High values warrant review of organizational structure and transfer pricing.

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_CONTR_RLTD_ORG: Numerator (related_org_revenue)

  • F9_08_REV_TOT_TOT: Total revenue (total_revenue)

Examples

library( fiscal )
data( dat10k )
d <- get_revenue_reltdorgs_ratio( df = dat10k )
#> Error in resolve_col(dt, related_org_revenue): None of the specified columns were found in the data: F9_08_REV_CONTR_RLTD_ORG
head( d[ , c( "revenue_reltdorgs", "revenue_reltdorgs_w", "revenue_reltdorgs_z", "revenue_reltdorgs_p" ) ] )
#> Error: object 'd' not found