Just 3.0 Program Manual

Calculations

BENEFIT USAGE VARIANCE

Determine the comparison groups used to calculate the benefit usage variance (e.g., junior and senior employees, employees who identify as racial and ethnic minorities and those who do not, employees who identify as cisgender men and those who identify as women, transgender, or nonbinary).

For each known demographic group (e.g., employee level, racial and ethnic identity, gender identity):

  • Calculate each group’s share of the workforce
    • Group A workforce share (%) = (Number of employees in the Group A / total employees) x 100
    • Group B workforce share (%) = (Number of employees in the Group B / total employees) x 100
  • Calculate each group’s share of total benefits
    • Group A benefit share (%) = (Total benefits used by Group A members / total benefits available to all employees) x 100
    • Group B benefit share (%) = (Total benefits used by Group B members / total benefits available to all employees) x 100
  • Find the difference between each group’s share of the workforce and share of the benefits
    • Group A Difference (%) = Group A workforce share – Group A benefit share
    • Group B Difference (%) = Group B workforce share – Group B benefit share
  • Calculate the variance
    • Variance (%) = Group A difference – Group B difference

EXAMPLE:

  • An environmental nonprofit has 40 total employees, with 25 junior employees and 15 senior employees.
  • Out of the $20,000 available professional development funding (i.e., $500 per employee), junior employees used $10,000, and senior employees used $6,000.

To determine the variance in benefit usage between junior and senior employees:

  • Junior staff workforce share = (25 / 40) × 100 = 62.5%
  • Senior staff workforce share = (15 / 40) × 100 = 37.5%
  • Junior staff benefit share = ($10,000 / $20,000) × 100 = 50%
  • Senior staff benefit share = ($6,000 / $20,000) × 100 = 30%
  • Junior staff workforce vs benefit difference = 62.5% – 50% = 12.5%
  • Senior staff workforce vs benefit difference = 37.5% – 30% = 7.5%
  • Variance between junior and senior employees = 12.5% – 7.5% = 5%

CALCULATION TEMPLATE

This worksheet includes a template for tracking professional development benefits and proportional usage. Organizations are welcome to use a different template as long as the submitted data meets the documentation requirements.