A National Imperative: Joining Forces to Strengthen Human Services in America (Jan 2018)

Exhibit 2. Percentile distribution of CBO liquidity ratios , or the ratio of short-term assets to short-term liabilities. The liquidity ratio reflects whether a CBO is able to meet its short-term financial obligations. A ratio greater than or equal to 1 indicates that a CBO has enough short-term assets on hand to meet its short-term liabilities. For analysis, CBOs are segmented by size, geographic region, quartile of state social services spending, and types of services provided.

PERCENTILE DISTRIBUTION OF CBO LIQUIDITY RATIOS, TAX YEAR 2014 CBO size

10% 20% 30% 40% 50% 60% 70% 80% 90%

1.6

Small (<$1M)

0.0

0.1

0.3

0.7

3.4

7.5

17.5

50.0

1.5

Mid-size ($1–10 M)

0.1

0.3

0.5

0.9

2.4

4.0

7.5

17.5

0.9

Large (>$10 M)

0.2

0.3

0.5

0.6

1.2

1.7

2.8

6.2

Region and subregion Northeast

1.1

0.1

0.2

0.4

0.6

1.8

3.4

7.5

21.5

1.1

New England

0.0

0.2

0.4

0.6

1.9

3.4

7.4

19.8

1.1

Mid-Atlantic

0.1

0.2

0.4

0.7

1.8

3.4

7.6

23.1

1.4

Midwest

0.0

0.2

0.4

0.8

2.5

4.6

9.8

27.5

1.3

East North Central

0.0

0.2

0.4

0.8

2.4

4.4

9.5

27.5

1.4

West North Central

0.1

0.2

0.4

0.8

2.6

5.0

10.3

27.5

1.5

South

0.0

0.2

0.4

0.8

2.7

5.5

12.5

35.7

1.3

South Atlantic

0.0

0.2

0.4

0.8

2.3

4.8

11.0

29.8

1.3

East South Central

0.0

0.2

0.4

0.7

2.5

5.0

13.1

43.6

2.1

West South Central

0.1

0.3

0.6

1.2

3.9

7.3

15.3

45.2

1.6

West

0.0

0.2

0.5

0.9

2.9

5.5

11.3

31.7

2.2

Mountain

0.1

0.3

0.6

1.2

4.0

7.4

14.2

37.0

1.3

Pacific

0.0

0.2

0.4

0.8

2.4

4.7

9.7

28.5

Quartile of state social spending Top quartile

1.1

0.4

0.7

1.9

3.7

8.1

23.5

0.0

0.2

1.4

Upper-middle quartile

0.0

0.2

0.4

0.8

2.5

4.6

10.0

27.1

1.4

Lower-middle quartile

0.1

0.2

0.5

0.8

2.6

5.1

11.1

30.9

1.7

Bottom quartile

0.1

0.2

0.5

1.0

3.2

6.4

13.9

40.9

Types of services Mental health and crisis intervention

1.7

0.2

0.4

0.7

1.1

2.8

4.8

9.3

23.2

3.8

Crime and legal-related

0.3

0.8

1.4

2.3

6.1

10.3

20.4

47.1

2.6

Employment

0.3

0.56

1.0

1.5

4.4

8.2

15.7

41.2

5.5

Food, agriculture and nutrition

0.3

0.8

1.5

2.9

10.0

18.3

31.7

78.0

0.2

Housing and shelter

0.0

0.0

0.1

0.1

0.4

0.8

1.9

7.0

1.4

Public safety, disaster preparedness and relief

0.2

0.4

0.6

0.9

2.2

3.9

11.9

49.9

4.4

Youth development

0.3

0.8

1.4

2.6

7.4

12.9

22.9

54.5

1.9

General human services

0.1

0.4

0.7

1.1

3.3

6.1

13.0

38.0

Total

0.1

0.2

0.4

0.8

1.4

2.5

4.9

10.8 30.9

Appendix A | 2