Which of the following would a nongovernmental not-for-profit educational institution report as program services? Management salaries. Publicity costs. Teacher salaries. Fundraising expenses.
A not-for-profit organization (NFP) incurs in two types of expenses:
program services: expenses related to the programs or activities the NFP offers to the general public. In this case, the NFP is an educational institution, so the services it offers are educational services. Therefore the salaries of the teachers correspond to program services expenses.
supporting services expenses: expenses necessary to support program services and make them available, e.g. rent, utilities
