The Functional Expense pie chart categorizes all expenses of our council into one of three ‘buckets’: program, fund raising, or management.  The accounting for these categories is overseen by our independent auditors and updated annually; this format is considered a ‘best method’ in nonprofit accounting and conforms to generally accepted accounting principles and auditing standards. 

Using this format provides a very helpful tool for supporters and other interested parties who want to know “How is my donation being used to support Scouting?”.  There is general agreement that keeping nonprofit management and fund raising expenses at less than 25% of total expenses is ideal and Grand Canyon Council continues to keep these expenses at about 12%, far below the recommended level of 25%.  It should also be noted that prizes to Scouts for popcorn and camp card sales are included in the fund raising expense.