What is your overhead?

I am the author of this monograph published by United Way of America, now member of United Way Worldwide. In this monograph I argue that the focus on the so-called "overhead" expenses [Administration and Fund-Raising] is misguided and unhelpful for evaluating the accomplishments of nonprofits; that even the use of the term "overhead" is inappropriate for nonprofits. A better way to evaluate is to assess what the organization produced with its revenue or what services it provided to whom and how efficiently and effectively