Advancement · Grants & Funding · Budgets

What does it cost
to serve one
more student?

Funders and reviewers read cost per participant first. List the budget, mark what belongs in the indirect base, and the calculator gives the total and the cost for each person served, each completer and each hour.

Work out the costWhat you get
$12one-time · every device you sign in on
Buy · $12

Included with Caveat Classroom and Whole-school licenses. Or get it in the Grant writer’s desk, $49 for 55 items.

The cost per participant calculator

The worked example is a made-up after-school math tutoring program. Nothing you type leaves this browser.

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What you get

Advancement · Grants & Funding$12 · included with Classroom and Whole-school licenses

What you finish with
Direct and indirect costs, the total, and the cost per participant, per completer and per participant hour, with each line’s share per person for the budget narrative.
Who it is for
Grant writers, program directors, nonprofit finance staff and school and district grant managers.
Format
Browser calculator for a phone, tablet or computer, by touch or keyboard. Prints a summary; downloads a spreadsheet (.csv); export and import a file.
Access
$12 one-time, yours on every device you sign in on; the tool opens once you are signed in with it. Included with Caveat Classroom and Whole-school licenses. Also in the Grant writer’s desk ($49) and the Advancement Suite pass ($99), and 1 more bundle. Everything you type stays in this browser; nothing is sent to Caveat.
Where it lives
The Grants & Funding space in Caveat Advancement.
Support
Questions, a correction or a request: team@caveatacademic.com.

How to use it

  1. List every direct cost line.
  2. Mark equipment and similar items out of the base.
  3. Type your indirect rate.
  4. Type participants and the share expected to complete.
  5. Add hours each to compare programs of different length.

Work out the cost

How the cost per participant is worked out

Direct, then indirect on its base, then divided by the people served.

The worked example: after-school math tutoringDirect costs$108,800$96,800 in the baseIndirect, 15%$14,520on the base onlyTotal$123,320direct + indirectPer participant$513.83÷ 240 studentsThe worked example: after-school math tutoringDirect costs$108,800$96,800 in the baseIndirect, 15%$14,520on the base onlyTotal$123,320direct + indirectPer participant$513.83÷ 240 students
Indirect costs are charged on the base, not on every line: equipment and similar items are left out.

The indirect base

Indirect costs (facilities, finance, administration) are charged as a rate on a base of direct costs. Under the federal Uniform Guidance the usual base is modified total direct costs, which leaves out equipment, rent, tuition remission, participant support costs and the part of each subaward over $50,000. Since the 2024 revision, an organization without a negotiated rate may use up to 15 percent.

Three ways to divide

Cost per participant divides the total by everyone served. Cost per completer divides by those expected to finish, which is higher when some leave early. Cost per participant hour adjusts for depth, so a 36-hour program can be compared fairly with a 10-hour one.

Sources

  1. Electronic Code of Federal Regulations. 2 CFR 200.1, Definitions: modified total direct cost (ecfr.gov).
  2. Electronic Code of Federal Regulations. 2 CFR 200.414, Indirect (F&A) costs, including the de minimis rate (ecfr.gov).
  3. U.S. Department of Education. Indirect cost information for grantees (ed.gov).
  4. Grants.gov. Grant budgets: direct and indirect costs (grants.gov).

The worked example is made up. Use your negotiated rate or the funder’s cap, and the base your agreement names. Your entries stay in this browser. Support: team@caveatacademic.com.