Certainly agreed with edwarddes. I am now on the finance committee, and I intend to produce concise but meaningful reports both for board consumption (to inform decisions) and for the OUSA membership to understand our programs and their efficacy. That said, data dumps - to the extent that they are feasible, are an important part of reproducibility, even if only a scant few people care to examine them.
A point I'd like to emphasize is that evidence points to an unsustainable deficit spend over the past few years, and the Board must take substantial measures now
to balance the budget. The data also suggests that many quantifiable measures of orienteering in the US - membership, starts, activity - are declining. I maintain that it is possible to both balance our budget and execute initiatives from the federation level to grow the sport, but this will require (probably dramatic) reprioritization.
In its most extreme form, one could imagine the "minimal" OUSA where only the necessary programs are continued and all other spending is reduced. The necessary programs include insurance, accounting and other legal requirements, and probably communications like ONA and newsletters. This minimum functional OUSA would probably cost less than 1/3 of our current budget, and taxes on the clubs could be drastically reduced. A premise here is that clubs could more effectively use their funds. I don't think this is the best approach.
Our current OUSA, as I see it, has unsustainably high spending. The part of the spending we control is unrestricted - the restricted spending amounts to contributions from people to a specific cause, which doesn't really require OUSA's involvement. An obvious example is my donation to the US senior team. From my preliminary analysis
(which is unofficial), our average unrestricted annual spend is $240k. Most of this (96.1% from 2011-2015) fits into three accounting categories: Program Services (62%), Management (23%), and Fundraising (11%) (Table 4).
Of that $240k, the breakdown is:
Insurance (necessary), 14%
ONA (necessary), 7%
Programs for members and clubs (details unknown) 6.4%
Junior Team coach, ~20%
I haven't broken down the payroll numbers yet, so I'm not entirely sure what the breakdown is.
I think we have increased funding about as much as is feasible right now. Hopefully our grant and sponsorship efforts will be more effective in the future, but that's unlikely to happen in the next year or two. So, we need to maximize the effectiveness of OUSA with a sustainable level of spending between the minimal OUSA and the current version.