Gary G. Ellis Joint Cost Allocation Nonprofit Consulting

About Us

A little history

Gary Ellis has been doing joint cost allocations since 1998 when FASB Statement of Position 98-2 went into effect. At the time, he was Director of Direct Marketing for MADD and worked with auditors Grant Thornton LLP to develop the approach he uses. Beginning in 2006, he began consulting for several nonprofits which were in need of someone independent to perform their analysis. Using the lines of copy method, he analyzes each mail package, telemarketing script, email, television or radio script. 

He provides analysis of each package in a convenient binder, along with a spreadsheet that allocates costs. The result is an easy audit experience for his clients, and their auditors.

His work has been audited by multiple accounting firms, including:

Deloitte Tax LLP

Grant Thornton LLP


Raffa, PC

Our work

Gary G. Ellis Joint Cost Allocation Consulting has been blessed to work with a number of nonprofit organizations over the years. A partial historical client list includes:

American Parkinson Disease Association

Christian Appalachian Project

EMF Foundation

Four Paws International

Friends of the World Food Program

George Washington's Mount Vernon

Mothers Against Drunk Driving

Multiple Sclerosis Association of America

National Cancer Coalition

Open Door Mission

Operation Smile

Partnership With Native Americans

Save The Chimps

Soldier's Wish

United Spinal Association

Wounded Warrior Project


Our difference

Why use Gary G. Ellis Joint Cost Allocation Consulting for your nonprofits joint cost allocations?   

Independent. The analysis is not based upon numbers provided by your accounting firm, agency or staff. While analysis of communications is inherently subjective, it is prudent to have an independent third party providing the analysis.   

Consistent. He utilizes the same methodology for each communication.   

Experience. He has performed this service for over 25 nonprofit organizations over the last 15 years.   

Cost Efficient. He charges a low flat fee per communication.

Examples of the Work

These examples are not from current/past clients and have not been audited.

Email Joint Cost Analysis Example (pdf)


Direct Mail Joint Cost Analysis Example (pdf)


Contact Us

Let Gary Provide You With A Free Sample Analysis

1405 Clark Springs Dr, Keller, TX 76248, US

(817) 456-1642