Cost per Dollar Raised

Excel Formulas › Nonprofit & Fundraising

All versions

Cost per dollar raised divides fundraising expense by the dollars it brought in — the efficiency ratio boards and watchdogs scrutinize. Lower is better; the inverse is the fundraising ROI.


Quick formula: cost per dollar raised:
=fundraising_cost / dollars_raised
Fundraising expense over dollars raised. $0.20 means it cost 20 cents to raise each dollar.

The example

$12,000 cost, $60,000 raised.

AB
1ItemValue
2Cost12000
3Raised60000 → $0.20

The formula

The formula:

=B2 / B3 // cost ÷ raised

How it works

How it works:

  1. Divide fundraising cost by dollars raised for the cost per dollar.
  2. A result of $0.20 means twenty cents spent per dollar brought in.
  3. Flip it for return: dollars_raised / cost — the ROI (here 5:1).
  4. Benchmarks vary by method — events and acquisition cost more per dollar than renewals or major gifts.

Cost per dollar varies wildly by channel. Renewing a loyal donor might cost a few cents per dollar; acquiring a brand-new one can cost more than a dollar at first (you make it back over their lifetime). Judge each channel against its own benchmark, not one blended number — and weigh acquisition against donor lifetime value, not just the first gift.

Try it: interactive demo

Live demo

Fundraising cost and dollars raised.

Cost/$ · ROI

Variations

Fundraising ROI

The inverse:

=dollars_raised / fundraising_cost

Net raised

After cost:

=dollars_raised - fundraising_cost

By channel

Compare methods:

=SUMIF(channel, "Event", cost) / SUMIF(channel, "Event", raised)

Pitfalls & errors

Lower is better. Unlike most ratios, you want this one small.

Channel context. Acquisition costs more than renewal — don’t blend them.

Count all costs. Include staff time and overhead allocated to fundraising, not just direct spend.

Practice workbook

📊
Download the free Cost per Dollar Raised practice workbook
A cost-per-dollar sheet with the ROI, net, and by-channel variants, plus 4 challenges with answers. No sign-up required.

Frequently asked questions

How do I calculate cost per dollar raised in Excel?
Divide fundraising cost by dollars raised: =fundraising_cost / dollars_raised. $12k to raise $60k is $0.20 per dollar.
How do I get fundraising ROI instead?
Flip it: =dollars_raised / fundraising_cost gives the return ratio (here 5:1).
What's a good cost per dollar raised?
It depends on the channel — renewals are cheap, acquisition is expensive. Compare each method to its own benchmark.

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Related formulas: Fundraising ROI · Program vs overhead ratio · ROI & payback