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Informationen zum Autor 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 1977-1990, 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. Klappentext A complete guide to the financial requirements a nonprofit organization must follow to indefinitely maintain the volume and quality of their servicesAn 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 management* Reveals how to improve financial capacity and sustainability* Written 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. Zusammenfassung A complete guide to the financial requirements a nonprofit organization must follow to indefinitely maintain the volume and quality of their servicesAn 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 management* Reveals how to improve financial capacity and sustainability* Written 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. Inhaltsverzeichnis 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...
