Insights.
Articles, frameworks, and field notes from inside the SE Gap. Built for executive directors, finance leads, and the board members who back them.
Cost Clarity
Why your indirect cost rate is a fiction.
Most nonprofits use a percentage they inherited. It is wrong, and every program decision built on it is wrong with it.
March 2026Read more →
Pricing
The four-question filter for any pricing decision.
Cost. Segment. Surplus. Substitution. If you cannot answer all four, you are not ready to set a price.
February 2026Read more →
Earned Income
When earned income is the wrong move.
Earned income solves the wrong problem if your cost math is broken. Fix cost clarity first or the new revenue funds the same leaks.
January 2026Read more →