It’s also useful to consider tangible versus intangible benefits – both are important!

You also need to come to some conclusions – once you identify metrics, you need to ponder how to improve things -that’s where insight comes on. If you’ve rinsed and repeated this process enough, you can then begin to look at ROI in the more traditional sense – by looking at translation of benefits into actual values (dollars, donors, names, etc.) and look at the costs – actual costs, opportunity costs, etc