Transparency & Accountability
BDI is committed to using every dollar it receives as effectively and transparently as possible. This page explains precisely how donations are allocated, why we spend what we do, and what your contribution achieves on the ground in Liberia's communities.
How BDI Allocates Every Dollar Received
Detailed Spending Breakdown
BDI's spending is organized into four categories. The percentages below represent BDI's average allocation across the 2022-2024 operating period. These figures are reviewed annually and published in each year's impact report alongside the audited financial statements.
78%
Direct Program Delivery
The largest share of every dollar BDI receives — going directly to the activities, staff, and materials that serve communities.
12%
Operations & Systems
The infrastructure that makes programs possible — transport, technology, office costs, and M&E systems that track and improve impact.
6%
Fundraising & Partnerships
The investment BDI makes to secure the resources needed to sustain and grow its programs — proposal development, donor relations, and partnership management.
4%
Administration
The core institutional costs of running a compliant, well-governed NGO — legal, compliance, audit, and governance activities that protect donors and communities alike.
Your Dollar in Action
Of every $100 donated to BDI, $78 goes directly to program delivery. Here is what that $78 achieves across six of BDI's eight active program areas — specific, verifiable, and grounded in our actual program costs.
$78
of your $100 gift — direct to agriculture programs
In agriculture, $78 provides:
$78
of your $100 gift — direct to health programs
In health, $78 covers:
$78
of your $100 gift — direct to environment programs
In environment, $78 funds:
$78
of your $100 gift — direct to education programs
In education, $78 covers:
$78
of your $100 gift — direct to gender and youth programs
In gender and youth, $78 enables:
$78
of your $100 gift — direct to fisheries programs
In fisheries, $78 supports:
Understanding Our Overhead
The development sector uses "overhead ratio" — the percentage of spending on administration, operations, and fundraising — as a proxy for organizational efficiency. BDI's overhead sits at approximately 22%, below the 25-35% range considered efficient for organizations of our size and operating context.
But overhead ratios, taken alone, can be misleading. An organization with 5% overhead that does not invest in M&E systems, staff development, or compliance will ultimately deliver lower-quality programs than one with 25% overhead that invests those resources wisely. BDI's 22% overhead is not just low — it is strategically invested in the systems that make our 78% program spending as effective as possible.
A well-run M&E system that costs 3% of budget and improves program quality by 20% is not overhead — it is leverage. BDI treats its operational spending the same way.
BDI Overhead Ratio
22%
Total overhead (operations, fundraising, admin)
How BDI Compares — Overhead Benchmarks
A More Honest Conversation
The "overhead myth" — the idea that the best charities spend the smallest share on administration — has been debunked by development researchers and leading philanthropists alike. Starving organizations of the operational investment they need to function well does not make programs more effective. It makes them weaker.
BDI's commitment is not the lowest possible overhead. It is the most effective possible allocation — investing strategically in the systems, staff, and compliance infrastructure that make every program dollar work harder for communities in Liberia.
M&E Investment = Better Programs
The 3% BDI spends on monitoring and evaluation systems directly improves program quality by identifying what works and redirecting what does not. This is not overhead — it is program quality assurance.
Compliance Investment = Donor Trust
The 4% BDI spends on administration — including annual audits and governance — is what allows institutional donors to trust BDI with grants they could not otherwise access. Every audit dollar returns multiples in grant credibility.
Staff Development = Organizational Strength
Investing in BDI's team through training and professional development is the single most effective way to improve program outcomes. A well-trained field officer delivers better results than any amount of materials alone.
Fundraising Investment = Mission Scale
The 6% BDI spends on fundraising and partnerships is what enables BDI to grow from a $60K to a $2M organization by 2029. Without this investment, the 78% program allocation would simply remain small. Fundraising is how BDI multiplies its impact.
Cost Efficiency
Cost-per-beneficiary metrics give donors and partners a concrete sense of BDI's efficiency. The figures below are calculated from BDI's actual expenditure and beneficiary data across the 2022-2024 operating period. They will be updated annually in each impact report.
$90
Cost per farmer trained
Full climate-smart agriculture training cycle including field visits, materials, and follow-up support for one smallholder farmer.
$38
Cost per student reached
Full-year climate literacy engagement for one student including classroom sessions, club activities, and materials.
$22
Cost per girl supported
Full term of menstrual health support for one school-going girl — supplies, education sessions, and follow-up wellbeing check.
$11
Cost per tree planted
Full cycle including seedling, planting, community engagement, early monitoring, and NRM committee formation per tree.
All cost-per-beneficiary figures are estimated averages based on 2022-2024 expenditure data. Actual costs vary by program area, geography, and scale. Full methodology available on request.
How We Manage Money
Independent Annual Audits
BDI's accounts are reviewed by an independent external auditor every year, without exception. Audited financial statements are made publicly available and sent to all institutional donors.
Budget vs. Actual Tracking
BDI tracks expenditure against approved budgets on a monthly basis for every program and operational area. Variances above 10% trigger a review and written justification.
Dual Signatory Controls
All expenditures above a defined threshold require two authorized signatories — preventing any single individual from approving large financial transactions.
Donor-Restricted Fund Tracking
Funds restricted to specific programs or activities by institutional donors are tracked separately and reported against separately. BDI never uses restricted funds for unrestricted purposes.
Procurement Policy and Competitive Bidding
All procurement above defined thresholds follows BDI's competitive bidding process — ensuring goods and services are purchased at fair market value.
Board Financial Oversight
BDI's Board of Directors reviews financial reports at every formal board meeting. The Board has the authority to query, reject, or request changes to any financial plan or expenditure.
Questions Donors Ask Most
Ready to Give With Confidence?
BDI is one of a small number of Liberian NGOs that publishes this level of financial detail voluntarily — not because a donor required it, but because we believe that people who trust us with their money deserve a complete picture of how we use it. If you have reviewed this page and have questions, we welcome them. If you are ready to give, we are ready to put your donation to work.
info@basadev.org