Free Statement of Functional Expenses Template (Excel)
What's in the statement of functional expenses template
One tab, Functional Expenses, holds up to 40 expense lines: name, total amount, and three % fields for Program services, Management & general, and Fundraising.
Program, management and fundraising dollar amounts calculate automatically from the total and your % splits, and a check column adds the three percentages so you can confirm each row totals 100%.
The summary below the table totals expenses, program services, management & general, and fundraising across every line, plus program services as a % of total spend.
Direct Form 990 Part IX column mapping
IRS Form 990 Part IX asks every nonprofit to allocate total functional expenses across exactly these three columns - Program services, Management & general, Fundraising - by line item.
This template's columns map to that layout directly, so totals transcribe straight into your filing rather than needing to be re-organized from a more generic expense-tracking format.
Who this template is for
Small nonprofit bookkeepers and treasurers who need to allocate expenses across functions for their Form 990 filing without dedicated fund-accounting software.
This is different from a forward-looking non-profit budget: it's a historical expense-allocation statement, built from actual costs already incurred, not a planning budget for the year ahead.
How to use it
- List each expense line with its total dollar amount.
- Enter the % split across Program services, Management & general and Fundraising - dollar amounts calculate automatically.
- Check the check column reads 100% per row, then review the summary totals below the table.
Download the free Free Statement of Functional Expenses Template (Excel)
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Frequently asked questions
Does this map directly to Form 990 Part IX?
Yes, its three columns - Program services, Management & general, Fundraising - match the Form 990 Part IX functional expense layout.
How do I split shared costs like rent or a shared staff role?
Enter your own % allocation per expense line based on your organization's cost-allocation method (staff time, square footage, etc.) - this template calculates the dollars from whatever % you enter.
How many expense lines can it hold?
Up to 40 rows on the Functional Expenses sheet.
Is this tax or legal advice for my Form 990 filing?
No. This template is not tax or legal advice - consult your CPA for your organization's actual Form 990 filing and cost-allocation methodology.
Can I use this in Google Sheets?
Yes. Upload the downloaded file to Google Drive, then open it and choose File > Save as Google Sheets.