Cost analysis and cost effectiveness of a subsidized community supported agriculture intervention for low-income families

Table 2 Cost Analysis of F3HK Intervention in Four U.S. States, 2016–2017

Cost Categories	University Estimate	Non-University Estimate ^a
Program Expenses ^b
Salaries, Wages, and Benefits	$65,478	$65,478
Facilities and Utilities	$31,161	$14,405
Equipment, Supplies, and Travel	$42,764	$42,764
Program Expenses – Total, Annually	$139,403	$122,647
Program Expenses – Per Household ^c	$1,884	$1,657
Participant Costs
Subsidized CSA Share	$235	$235
Participant Travel	$170	$170
Opportunity Costs ^d	$150	$150
Participant Costs – Per Household	$555	$555
Total Costs – Per Household	$2,439	$2,212

^a Universities, such as those associated with this intervention, pay for facilities and utilities by charging for “indirect costs” at a rate likely to exceed that required by industry or nonprofit settings. We conducted a second analysis using a potentially average non-university indirect rate of 22%, which resulted in a lower estimate for ‘facilities & utilities’ and thus for total program expenses.
^b Subtotals represent average costs from implementation in 2016 and 2017 (i.e., they reflect an average of 2016 & 2017 USD).
^c An average of 74 households were reached by F3HK per year.
^d Median time spent in F3HK-related activities per season was 17.5 h. This was multiplied by the average state-level minimum wage, weighted by the portion of participants from each state, resulting in an hourly rate of $9.12.

ISSN: 1479-5868