Every industry has a bogeyman. In the not-for-profit world, they think about overhead. Web sites that track not-for-profit financials perpetuate the "overhead is evil" myth by lauding groups that curtail it. Perhaps they think overhead is an espresso machine. But low overhead doesn't necessarily mean an organization is awesome at fighting poverty, or that its turnover is low and its people productive. And it certainly doesn't guarantee that the group is spending wisely. The author's point is stop obsessing about overhead. You can't assess an organization on one statistic. Instead, focus on effectiveness. That's a harder story to tell and a trickier thing to measure. But that effort is what everyone ultimately wants -- a good investment.