Del 2 i serien Wiley Nonprofit Authority

Finance Fundamentals for Nonprofits, with Website

Building Capacity and Sustainability

Inbunden, Engelska, 2011

859 kr

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A complete guide to the financial requirements a nonprofit organization must follow to indefinitely maintain the volume and quality of their services An organization may have plenty of capacity in the long run, but in the short run, donor restrictions and limited financing options are constraining. Here-and-now liquid assets are the only resources available. Finance Fundamentals for Nonprofits: Building Capacity and Sustainability shows how to measure a nonprofit organization's financial capacity in different time frames and how to measure its ability to sustain capacity in each case. Explains how nonprofits differ from businesses and how they promote values-centered managementReveals how to improve financial capacity and sustainabilityWritten by a nonprofit scholarFilled with real-world case studies and actionable advice relating financial health to financial capacity and sustainability, this book is essential reading for every nonprofit professional.

Produktinformation

Utgivningsdatum2011-08-26
Mått155 x 231 x 28 mm
Vikt408 g
FormatInbunden
SpråkEngelska
SerieWiley Nonprofit Authority
Antal sidor224
FörlagJohn Wiley & Sons Inc
ISBN9781118004517

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WOODS BOWMAN, PHD, is a Professor of Public Service at DePaul University who brings to the classroom a range of experience in public finance and a passion for ethical governance. He is the former CFO of Cook County, a former member of the House of Representatives, Illinois General Assembly, from 19771990, and former chair of the Appropriations II Committee. He is a board member of the Association for Research on Nonprofit Organizations and Voluntary Action. He received the Chairman's Award from Goodwill Industries International for his service to a local affiliate. His articles have appeared in Nonprofit Management and Leadership and Nonprofit and Voluntary Sector Quarterly. In addition, Dr. Bowman writes a column on ethics for the Nonprofit Quarterly.

Preface ixAcknowledgments xiChapter 1 Introduction: How Nonprofits are (and are Not) Like Businesses 1What are Nonprofits? 2Why are There Nonprofits? 4Nonprofits as Businesses 5Advantages and Disadvantages of Being Nonprofit 8This Book’s Agenda 11Concluding Thoughts 14Chapter 2 Accounting: Measuring Past Performance 15Basis of Accounting and Audits 16Statement of Financial Position 17Statement of Activities 20Other Statements and Notes 26What to Look For 27IRS Form 990 30Concluding Thoughts 31Chapter 3 Investing: Looking to the Future 33Investing 33Endowment 39Values-Centered Investing 42Concluding Thoughts 46Appendix 47Chapter 4 Budgeting: Taking Control of the Present 49Budgeting Practices 49Budget Structure 53Reconciling Budgets and Financial Statements 55Reconciling Budgets and IRS Form 990 63Concluding Thoughts 64Chapter 5 Nonprofits in History and Tax Law: Why Nonprofits Do What They Do 65Classification 66Unrelated Business Income Tax 75Intermediate Sanctions 76Lobbying and Political Action 78State Law 79Concluding Thoughts 80Chapter 6 Ordinary Service Providers: Serving the Public Today 81Long-Term Objective: Maintaining Services 82Short-Term Objective: Resilience 85Current Objective: Paying Bills 89Application 90Benchmarking 91Concluding Thoughts 94Appendix 94Chapter 7 Membership Associations: Serving People with a Common Purpose 97Membership Associations 98Cooperatives 101Capacity and Sustainability 103Two Applications 104Concluding Thoughts 105Appendix: ASAE/CAL Metrics of Financial Capacity for Membership Associations 106Chapter 8 Endowed Service Providers: Serving the Next Generation, Too 107Introduction 108Long-Term Objective: Maintaining Services 111Short-Term Objective: Resilience 113Current Objective: Paying Bills 115Application: Famous University 116Building an Endowment 117Concluding Thoughts 119Chapter 9 Grantmaking Organizations: Serving Service Providers 121Foundation Types 122Financing Models 123Capacity and Sustainability 126Illustrations 131Concluding Thoughts 131Appendix: S&P Metrics of Financial Capacity for Grantmakers 133Chapter 10 Beyond Sustainability: Managing Revenue to Maximize Growth 135Revenue Sources 135Theories of Revenue Compensation 139Application 144Unfair Competition 145Concluding Thoughts 146Chapter 11 The Nonprofit Difference: Doing Good Well 149Control Environment 150Being Businesslike 153Concluding Thoughts 158Notes 159Glossary 173References 187About the Web Site 201About the Author 203Index 205