How this report is complied
A database provided by Benefacts was used when randomly selecting the total population by subsector, determining how many organisations from each category should be included in the sample. Once the population was split into its component strata, listed organisations were systematically selected for inclusion in the sample with abridged accounts excluded. Organisations selected were then checked for available financial information and obtained from the Benefacts database.
A sample of 10% of organisations was used for subsectors with a sufficient number of available accounts. In the remaining sectors, a sample of 5% or 3% was used. The total sample size then equates to 1,660 organisations or 5.1% of the total not-for-profit sector. The sample used in this report, when extrapolated, mirrors the proportional representation of the not-for-profit sector.
Extracting key data on fundraised income and cost is still very challenging. Annual accounts were not compiled with the intention of inclusion in this report’s analysis, and in many cases very limited information on fundraising is provided. While organisations are increasingly including fundraised income as a line item in accounts under ‘donations’, many organisations present income in a more aggregate format or combine sources of funding (e.g. ‘income from Events and Corporate Donations’) or subsume fundraised income under another heading.
To provide more detailed information on fundraising mix and cost, a second smaller sample of 24 organisations is included. These organisations responded to a survey and are anonymous. Unless explicitly stated otherwise, the figures presented in the report are from the main sample.