Evaluation of Efficiency of Fundraising Activities of Small Charitable Organizations of Ukraine

Vysochan Oleh (), Vysochan Olha (), Lytvynenko Nataliia () and Hyk Vasyl ()
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Vysochan Oleh: Doctor of Science in Economics, Professor, Lviv Polytechnic National University, Bandery St. 12, Lviv, Ukraine. Phone Number +380973078178.
Vysochan Olha: Ph.D. in Economics, Associated Professor, Lviv Polytechnic National University, Bandery St. 12, Lviv, Ukraine. Phone Number +380973340787.
Lytvynenko Nataliia: Ph. D. in Economics, Associated Professor, Lviv Polytechnic National University, Bandery St. 12, Lviv, Ukraine. Phone Number +380689183894.
Hyk Vasyl: Ph.D. in Economics, Associated Professor, Lviv Polytechnic National University, Bandery St. 12, Lviv, Ukraine. Phone Number +380976129763.

Management Theory and Studies for Rural Business and Infrastructure Development, 2021, vol. 43, issue 1, 100-110

Abstract: The paper describes the basic indicators of financial efficiency of fundraising activities, such as net proceeds from fundraising, return on fundraising costs, profitability of fundraising, the share of fundraising costs, the dependency ratio, average contributions, revenues received per unit of requests, as well as indicators component of fundraising activities of a charitable organization indirectly - the number of appeals of the charitable organization to potential donors, the number of positive feedback received from potential donors, the share of positive feedback, growth in the number of donors, growth in the number of new donors, return index. The use of aggregate indicators to calculate the financial efficiency of fundraising activities of a charitable organization is proposed: efficiency ratio based on net income of the donor, efficiency ratio based on willingness to donate, efficiency ratio based on the implementation of the revenue plan. The relative efficiency of fundraising activities of small charitable organizations of Ukraine in 2019 was assessed according to the DEA methodology.

Keywords: charitable organizations; non-budgetary non-profit organizations; DEA-analysis; financial efficiency; fundraising (search for similar items in EconPapers)
JEL-codes: C14 L31 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:mtrbid:v:43:y:2021:i:1:p:100-110:n:11

DOI: 10.15544/mts.2021.09

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