Expense groups define how individual expense line items from your data inputs are combined for analysis in Benchmark reports. Each group pulls together related expense types so you can see totals and peer comparisons at a meaningful level — for example, all programming-related costs (artist fees, production costs, advertising) in a single "Programming" group, or all building-related expenses combined in a "Building Operations" group.

There are two kinds of expense groups:

Operational groups correspond to functional areas of your organization (Programming, Marketing, G&A, Theater Operations, etc.) and are used in the Operating Results and Dashboard reports.
Analytical rollup groups combine expense types across functional areas for specific comparison purposes. For example, "Building Operations (Occupancy Cost)" rolls up Utilities, Insurance, Security, Cleaning, and Maintenance into a single total for occupancy cost analysis.

Some expense types appear in more than one group — this is by design. An expense type like Advertising / Marketing — Center Public Presentations appears in Marketing, Programming, and Marketing/PR groups because each serves a different analytical purpose.

For formula definitions and sourcing behind calculated metrics, see the Benchmark Calculations & Formulas Reference Guide.

Operational Groups

Development

Fundraising-related expenses. This group appears in both the Dashboard and Operating Results reports with the same composition.

General Administration
Special Events

Marketing

All advertising and marketing expenses across programming types, plus playbill production.

Advertising / Marketing — Center Public Presentations
Advertising / Marketing — Center Education Presentations
Advertising / Marketing — Center Public Productions
Advertising / Marketing — Broadway Presentations
Advertising / Marketing — Broadway Productions
Playbill / Program Production Expense

Operating Cost

Administrative and facility-related operating expenses. Includes everything in Building Operations (Occupancy Cost) plus General Administration. See also Occupancy Cost in the Calculations & Formulas Reference Guide.

Annual Maintenance & Repairs
Regular Cleaning & Maintenance
General Administration
Insurance
Security
Utilities

Programming

All direct programming costs including artist fees, production, advertising, and administration across all programming types.

Advertising / Marketing — Center Public Presentations
Advertising / Marketing — Center Education Presentations
Advertising / Marketing — Center Public Productions
Advertising / Marketing — Broadway Presentations
Advertising / Marketing — Broadway Productions
Artist Fees — Center Education Presentations
Artist Fees — Center Public Productions
Artist Fees — Center Public Presentations
Artist Fees — Broadway Presentations
Artist Fees — Broadway Productions
General Administration — Center Education Presentations
General Administration — Broadway
Programming General Administration
Program Expense — Center Education Presentations
Production Costs — Center Public Presentations
Production Costs — Center Education Presentations
Production Costs — Center Public Productions
Production Costs — Broadway Presentations
Production Costs — Broadway Productions

Programming/Edu

Direct programming activity costs excluding advertising/marketing. Includes artist fees, production costs, program expenses, and administration.

Artist Fees — Center Education Presentations
Artist Fees — Center Public Productions
Artist Fees — Center Public Presentations
Artist Fees — Broadway Presentations
Artist Fees — Broadway Productions
General Administration — Center Education Presentations
General Administration — Broadway
Programming General Administration
Program Expense — Center Education Presentations
Production Costs — Center Public Presentations
Production Costs — Center Education Presentations
Production Costs — Center Public Productions
Production Costs — Broadway Presentations
Production Costs — Broadway Productions

G&A (General & Administrative)

Administration
General Administration
Human Resources
Information Services
Interest Expense

Marketing/PR

Marketing, communications, and public relations expenses. Includes everything in Marketing plus Communications/PR and General Marketing.

Advertising / Marketing — Center Public Presentations
Advertising / Marketing — Center Education Presentations
Advertising / Marketing — Center Public Productions
Advertising / Marketing — Broadway Presentations
Advertising / Marketing — Broadway Productions
Communications / PR
General Marketing
Playbill / Program Production Expense

Theater Operations

Back of House
Box Office
Front of House
General Administration (non-recoverable)

Retail

All retail-related expenses combined.

Catering
Concessions
Gift Shop
General Administration
Merchandising
Parking
Restaurant

Real Estate/Other

Other Expenses (Reconciliation)
Real Estate

Analytical Rollup Groups

These groups combine expense types from across operational categories for specific analytical comparisons. Expense types listed here also appear in their respective operational groups above.

Building Operations (Occupancy Cost)

All facility-related expenses combined — used for occupancy cost analysis. This is the same set of components as Operating Cost minus General Administration. See also Occupancy Cost in the Calculations & Formulas Reference Guide.