A National Imperative: Joining Forces to Strengthen Human Services in America (Jan 2018)
Exhibit 7. Percentile distribution of months of operating reserves CBOs have on hand to cover operating expenses. Operating reserves reflect unrestricted net assets that are theoretically liquid and available for disposal. Months of operating reserves is therefore a more conservative measure of a CBO’s ability to cover its average monthly expenses than months of unrestricted net assets. For analysis, CBOs are segmented by size, geographic region, quartile of state social services spending, and types of services provided.
PERCENTILE DISTRIBUTION OF OPERATING RESERVES (INMOS. OF EXPENSES), TAX YEAR 2014 CBO size
10% 20% 30% 40% 50% 60% 70% 80% 90%
0.1
Small (<$1M)
-74.3 -19.8
-2.9
-0.1
1.7
4.0
7.9
19.4
1.1
Mid-size ($1–10 M)
-15.0
-3.6
-0.7
0.1
2.3
3.8
6.4
12.9
0.3
Large (>$10 M)
-15.3
-4.4
-1.6
-0.3
1.1
2.2
3.9
7.5
Region and subregion Northeast
0.4
-51.4 -14.6
-3.1
-0.3
1.8
3.9
7.6
19.2
0.4
New England
-70.2 -19.9
-4.2
-0.6
1.7
3.5
6.4
15.3
0.4
Mid-Atlantic
-44.5 -12.6
-2.6
-0.2
1.9
4.1
8.2
21.2
0.6
Midwest
-42.0 -10.7
-2.1
-0.1
1.9
3.7
6.8
14.4
0.6
East North Central
-45.3 -11.3
-2.0
-0.1
1.9
3.8
6.9
14.5
0.5
West North Central
-38.3
-9.5
-2.3
-0.1
2.0
3.7
6.5
14.2
0.4
South
-40.1
-9.8
-1.9
0.0
1.8
3.6
6.5
14.5
0.4
South Atlantic
-40.4 -11.8
-2.4
-0.1
1.8
3.6
6.6
14.8
0.2
East South Central
-42.2 -10.5
-2.3
-0.2
1.5
3.1
5.7
13.0
0.6
West South Central
-38.9
-6.2
-0.9
0.0
1.9
3.7
6.6
14.7
0.6
West
-40.1
-6.8
-0.8
0.0
1.9
3.6
6.4
13.9
1.1
Mountain
-23.3
-3.8
-0.4
0.0
2.5
4.2
7.5
14.9
0.5
Pacific
-50.5
-8.9
-1.1
0.0
1.6
3.3
5.8
13.3
Quartile of state social spending Top quartile
0.4
-47.4 -12.1
-2.3
-0.1
1.8
3.7
7.1
17.4
0.4
Upper-middle quartile
-67.9 -16.7
-3.0
-0.3
1.7
3.4
6.2
14.0
0.5
Lower-middle quartile
-37.9
-9.6
-1.9
0.0
1.9
3.7
6.7
14.5
0.6
Bottom quartile
-32.8
-6.3
-1.0
0.0
1.9
3.7
6.6
14.3
Types of services Mental health and crisis intervention
1.1
-5.9
-1.7
-0.3
0.1
2.2
3.5
5.6
10.4
2.1
Crime and legal-related
-2.3
-0.1
0.1
1.1
3.4
5.3
8.3
14.7
1.6
Employment
-3.8
-0.5
0.0
0.4
3.0
5.1
8.3
16.1
1.5
Food, agriculture and nutrition
-3.7
-0.3
0.0
0.5
3.1
4.9
8.2
16.7
-14.5
Housing and shelter
-122.7 -84.0 -48.3 -31.1
-2.4
0.5
5.4
20.7
0.0
Public safety, disaster preparedness and relief -43.3 -22.4
-9.7
-2.2
2.3
6.5
14.4
32.8
1.6
Youth development
-3.3
-0.3
0.0
0.5
3.0
4.8
7.8
15.5
1.0
General human services
-10.9
-2.3
-0.3
0.0
2.1
3.7
6.4
13.5
Total
-41.7 -9.4
-1.7
0.0
0.5
1.9
3.7
6.9
15.6
7 | A NATIONAL IMPERATIVE
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