With respect to revenue generation and funding strategy, The Oertel Group uses a holistic approach to assessing the revenue generating potential of an organization (e.g. fees, dues, government, foundations and corporations and individual giving), focuses on strategies that maximize yield and long‐term donor relations, and incorporates economic concepts (e.g. cost benefit, opportunity costs). Our focus is on building the long‐term sustainability of the organization. A Fund Development Plan will generally be based on a series of assessments including: (a) current fundraising and revenue generating approaches; (b) funding of comparable organizations; (c) current and projected economic, government and philanthropic trends; (d) board, staff and organizational capacity to be engaged in and support fundraising activities; and (e) potential funding sources for ongoing programs and activities anticipated in the organization’s strategic plan.