The Governance of Not-for-Profit Organizations


Author: Edward L. Glaeser
Publisher: University of Chicago Press
ISBN: 0226297861
Category: Business & Economics
Page: 255
View: 4650

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Not-for-profit organizations play a critical role in the American economy. In health care, education, culture, and religion, we trust not-for-profit firms to serve the interests of their donors, customers, employees, and society at large. We know that such firms don't try to maximize profits, but what do they maximize? This book attempts to answer that question, assembling leading experts on the economics of the not-for-profit sector to examine the problems of the health care industry, art museums, universities, and even the medieval church. Contributors look at a number of different aspects of not-for-profit operations, from the problems of fundraising, endowments, and governance to specific issues like hospital advertising. The picture that emerges is complex and surprising. In some cases, not-for-profit firms appear to work extremely well: competition for workers, customers, and donors leads not-for-profit organizations to function as efficiently as any for-profit firm. In other contexts, large endowments and weak governance allow elite workers to maximize their own interests, rather than those of their donors, customers, or society at large. Taken together, these papers greatly advance our knowledge of the dynamics and operations of not-for-profit organizations, revealing the under-explored systems of pressures and challenges that shape their governance.

Designing a Not-for-Profit Compensation System


Author: JoAnn Senger
Publisher: John Wiley & Sons
ISBN: 0471727334
Category: Business & Economics
Page: 252
View: 6234

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"JoAnn Senger has gone out of the box to address fundamental compensation issues too-often ignored in the public and not-for-profit sectors. She peels away the 'second-class citizen' label and provides effective compensation structures that reward top performers." --Jonathan Fraser Light Senior Partner, Nordman, Cormany, Hair & Compton A step-by-step plan to design and manage a compensation system for not-for-profit organizations Written by recognized not-for-profit human resource specialist JoAnn Senger, Designing a Not-For-Profit Compensation System provides a step-by-step method to help human resource professionals design and manage a successful compensation system for any public or not-for-profit organization. When it comes to compensation systems, the not-for-profit sector is rife with complexities, including legislative approval requirements and the board of directors' direct involvement in compensation matters. Addressing these and other unique obstacles, Designing a Not-For-Profit Compensation System: * Defines various types of not-for-profit and public organizations * Identifies current types of compensation structures * Identifies organizational characteristics influencing the usefulness of each structure, including the organization's budgeting and accounting processes and timetables * Covers maintenance for all compensation structures and the interaction among organizational units * Details the usefulness of each compensation structure, including midpoint calculations, rate adjustments, variable pay, and market surveys

Not-for-Profit Accounting, Tax, and Reporting Requirements


Author: Edward J. McMillan
Publisher: John Wiley & Sons
ISBN: 9780470642375
Category: Business & Economics
Page: 288
View: 6130

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What every not-for-profit must know about accounting, tax, and reporting requirements Combining the proven guidance of the previous, bestselling edition with all of the latest regulatory information, Edward McMillan delivers a one-stop reporting resource for not-for-profits in Not-For-Profit Accounting, Tax, and Reporting Requirements, Second Edition. McMillan's step-by-step guide helps your not-for-profit apply for tax-exempt status, handle IRS audits, set up a wholly owned taxable subsidiary, anticipate tax implications of lobbying expenses, and perform a host of other functions. All-new coverage of the basics of complying to the new Form 990 New discussions on political action committees, new lobbying issues, grant accounting and complying with OMB Circular A-122 and Yellow Book accounting, fiduciary responsibilities of boards and staff, and much more Contains dozens of checklists, sample letters, and illustrative charts demonstrating how to apply the principles and requirements described A peerless reference for this dynamic field, Not-for-Profit Accounting, Tax, and Reporting Requirements, Second Edition gives your nonprofit a straightforward guide to simpler financial structure and reporting obligations.

Not for Profit

Why Democracy Needs the Humanities
Author: Martha C. Nussbaum
Publisher: Princeton University Press
ISBN: 1400883504
Category: Education
Page: 192
View: 7798

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In this short and powerful book, celebrated philosopher Martha Nussbaum makes a passionate case for the importance of the liberal arts at all levels of education. Historically, the humanities have been central to education because they have been seen as essential for creating competent democratic citizens. But recently, Nussbaum argues, thinking about the aims of education has gone disturbingly awry in the United States and abroad. We increasingly treat education as though its primary goal were to teach students to be economically productive rather than to think critically and become knowledgeable, productive, and empathetic individuals. This shortsighted focus on profitable skills has eroded our ability to criticize authority, reduced our sympathy with the marginalized and different, and damaged our competence to deal with complex global problems. And the loss of these basic capacities jeopardizes the health of democracies and the hope of a decent world. In response to this dire situation, Nussbaum argues that we must resist efforts to reduce education to a tool of the gross national product. Rather, we must work to reconnect education to the humanities in order to give students the capacity to be true democratic citizens of their countries and the world. In a new preface, Nussbaum explores the current state of humanistic education globally and shows why the crisis of the humanities has far from abated. Translated into over twenty languages, Not for Profit draws on the stories of troubling—and hopeful—global educational developments. Nussbaum offers a manifesto that should be a rallying cry for anyone who cares about the deepest purposes of education.

Strategic Issues for the Not-for-profit Sector


Author: Jo Barraket
Publisher: UNSW Press
ISBN: 9780868409344
Category: Business & Economics
Page: 291
View: 783

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"This edited collection brings together some of Australia's leading and emerging researchers in the not-for-profit sector and public policy, including Sarah Maddison and Ann Capling. Drawing on original Australian and comparative research. it is a spirited exploration of strategic issues currently facing the sector. It highlights current changes in practice, policy development, and research relating to the sector with a specific emphasis on strategic issues relating to partnerships and networks; innovation; and advocacy and accountability. It incorporates perspectives from different parts of the sector, challenging the reader to consider the local and global drivers of change, and the industry, policy, and community imperatives impacting upon not-for-profit sustainability." -- Provided by publisher.

Not-for-Profit Accounting Made Easy


Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 9781118040829
Category: Study Aids
Page: 256
View: 6135

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A hands-on guide to the ins and outs of nonprofit accounting Not-for-Profit Accounting Made Easy, Second Edition equips you with the tools you need to run the financial and accounting operations within your nonprofit organization. Even if you do not have a professional understanding of accounting principles and financial reporting, this handy guide makes it all clear with complex accounting rules explained in terms nonaccountants can easily understand in order to help you better fulfill your managerial and fiduciary duties. Always practical and never overtechnical, this helpful guide conforms to FASB and AICPA standards and: * Discusses federal single audit and its impact on nonprofits * Offers examples of various types of split-interest agreements * Shows you how to read and understand a nonprofit financial statement * Explains financial accounting and reporting standards * Helps you become conversant in the rules and principles of accounting * Updates board members, executive directors, and other senior managers on the accounting basics they should know for day-to-day operations * Features tables, exhibits, and charts that illustrate the content in a simple and easy-to-understand manner Suitable for fundraising managers and executives--as well as anyone who needs to read and understand a nonprofit financial statement--this is the ultimate not-an-accountant's guide to nonprofit accounting.

Budgeting for Not-for-Profit Organizations


Author: David C. Maddox
Publisher: University of Texas Press
ISBN: 9780471253976
Category: Business & Economics
Page: 269
View: 8175

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A well-functioning budget process is more than a set of procedures--it provides a focus for the organization and management to analyze key financial and strategic issues. This invaluable reference addresses the fundamentals of managerial incentives, resource allocation, and practical ways in which these incentives can be managed to serve the strategic goals of the organization by taking an in-depth look at the principles of budgeting for not-for-profit organizations--higher education, charities and foundations, religious organizations, and hospitals and healthcare organizations.

For People, Not For Profit

A History of Fenway Health's First Forty Years
Author: Thomas Martorelli
Publisher: Author House
ISBN: 1477216995
Category: Art
Page: 356
View: 4455

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Thomas Martorelli’s For People, Not for Profit tells the story of Fenway Health’s growth from a small, volunteer-run walk-in clinic to an international leader into an international leader in care and research for the lesbian, gay, bisexual and transgender (LGBT) community and people living with HIV/AIDS. It is also the story of the tremendous societal changes that drove and affected that growth. The community activism and volunteer collectives of the 1970s; the devastation of the HIV/AIDS epidemic which emerged in the 1980s; the LGBT civil rights movement that gained strength and momentum through the 1990s; and the advances in research and advocacy that have brought so many health care and civil rights victories in the 2000s – it’s all there. At the same time, Martorelli tells us Fenway’s story through the voices of the people who were and are still a part of this incredible organization – from the early ups and downs through Fenway’s growth into one of the largest LGBT health organizations in the world.

Wiley Not-for-Profit GAAP 2009

Interpretation and Application of Generally Accepted Accounting Principles
Author: Richard F. Larkin,Marie DiTommaso
Publisher: John Wiley & Sons
ISBN: 047028613X
Category: Business & Economics
Page: 506
View: 4221

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Wiley Not-for-Profit GAAP annual is a comprehensive accounting and financial reporting guide for use by not-for-profit organizations and their auditors in preparing financial statements in accordance with generally accepted accounting principles (GAAP). The Financial Accounting Standards Board (FASB) defines nonprofit organizations as entities that possess the following characteristics not typically found in business enterprises: 1) They receive contributions of significant resources from resource providers who do not expect a commensurate or proportionate monetary return. 2) They operate for purposes other than to make a profit and 3) There is an absence of ownership interests like those of business enterprises.

Financial and Accounting Guide for Not-for-Profit Organizations


Author: John H. McCarthy,Nancy E. Shelmon,John A. Mattie
Publisher: John Wiley & Sons
ISBN: 1118186605
Category: Business & Economics
Page: 736
View: 8683

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A completely revised and expanded edition of the nonprofitindustry finance and accounting standard Filled with authoritative advice on the financial reporting,accounting, and control situations unique to not-for-profitorganizations, Financial and Accounting Guide for Not-for-ProfitOrganizations, Eighth Edition is recognized by professionals asthe industry standard reference on not-for-profit finance andaccounting. Prepared by the PricewaterhouseCoopers Not-for-ProfitIndustry Services Group, the book includes accounting, tax, andreporting guidelines for different types of organizations,step-by-step procedures and forms, and more. A new chapter onpublic debt has also been added. Presents the latest updates to regulatory reporting anddisclosure changes in recent years Reflects the totally revamped and revised AICPA accounting andaudit guide for not-for-profit organizations Addresses concerns of all nonprofit organizations, includinghealth and welfare organizations, colleges and universities,churches and other religious organizations, libraries, museums, andother smaller groups Includes step-by-step procedures and forms, detailedexplanations of financial statements, and a how-to section onsetting up and keeping the books Financial and Accounting Guide for Not-for-ProfitOrganizations, Eighth Edition is the completely revised andexpanded new edition of the bestselling not-for-profit accountingguide.

Managerial Accounting for Libraries & Other Not-for-profit Organizations


Author: G. Stevenson Smith
Publisher: American Library Association
ISBN: 9780838908204
Category: Reference
Page: 288
View: 2420

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Accounting is more than just budgeting for and recording costs. Applying the principles of managerial accounting can set you apart as an organization that establishes and achieves mission-based business goals. The managerial accounting approach outlined in this complete update of a classic text will help you to plan for the short and long terms by applying accounting principles to your unique nonprofit setting. The only book of its kind, this step-by-step guide focuses on accounting methods that fit the nonprofit world, such as responsibility accounting life cycle costing, and activity-based accounting as an alternative to traditional cost reporting. Each method is explained and illustrated within the nonprofit context. New to this edition are current cost estimates, new or updated figures on break-even analysis, lease alternatives, journal entries, and variable and fixed costs, and a quick-reference glossary that will help you talk the talk. The only accounting book you'll need to get your books in tip-top shape, this edition provides library managers the tools and methods to: - Direct and monitor resources to communicate financial information - Control costs using long-term for

Wiley Not-for-Profit GAAP 2012

Interpretation and Application of Generally Accepted Accounting Principles
Author: Richard F. Larkin,Marie DiTommaso
Publisher: John Wiley & Sons
ISBN: 1118235177
Category: Study Aids
Page: 549
View: 776

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The most practical, authoritative guide to not-for-profitGAAP Wiley Not-for-Profit GAAP 2012 is a comprehensive,easy-to-use guide to the accounting and financial reportingprinciples used by not-for-profit organizations. Written with theneeds of the financial statement preparer, user, and attestor inmind, this guide provides a complete review of the authoritativeaccounting literature that impacts all types of not-for-profitorganizations. At the same time, Wiley Not-for-Profit GAAP2012 features many examples and illustrations that will assistprofessionals in applying authoritative literature to real-lifesituations. Easy-to-use information that enables users to find neededinformation quickly Coverage of accounting principles specifically related tonot-for-profit organizations, as well as accounting principlesapplicable to all types of organizations Specific coverage of accounting issues for different types ofnot-for-profit organizations A disclosure checklist that helps financial statement preparersand attestors ensure that all disclosures required by GAAP havebeen considered Flowcharts, diagrams, and charts, wherever possible, to helpfacilitate the user's understanding of the material presented Destined to become the reference you keep at your side, WileyNot-for-Profit GAAP 2012 strives to be a thorough, reliablereference that nonprofit accounting professionals will useconstantly.

Business Thinking in Not-for-profit Organizations


Author: Gail Walraven
Publisher: Jones & Bartlett Learning
ISBN: 9780834204249
Category: Business & Economics
Page: 130
View: 9257

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The not-for-profit organization as a whole, or an individual department within the organization, needs to see themselves as a business unit. This means understanding the mission, defining products, calculating costs and income, determining margins, profiling markets and customers, positioning services, providing customer service, planning For The future, and strategizing for financial stability and success. Business Thinking in Not-for-Profit Organizations gives managers the infrastructure needed for step-by-step business planning and provides for-profit business strategies for thinking and acting in the not-for-profit world.

Not-For-Profit Hospitals

Conversion Issues Prompt Increased State Oversight
Author: James O. McClyde
Publisher: DIANE Publishing
ISBN: 9780788177194
Category:
Page: 51
View: 8140

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Reviews the process that some not-for-profit hospitals have used in converting to for-profit status. Specifically, it determines for selected conversions: (1) the method used to value assets; (2) the process used to solicit interest and obtain bids; (3) some of the terms negotiated as part of the sales agreement, including provisions for continued charity care; (4) the extent of community involvement in the process; and (5) how the proceeds from some of the sales were used to fulfill charitable missions. Also determined the role that state and federal governments play in regulating and monitoring hospital conversions.

Leadership

Succeeding in the Private, Public, and Not-for-profit Sectors
Author: Ronald R. Sims
Publisher: M.E. Sharpe
ISBN: 9780765614292
Category: Business & Economics
Page: 427
View: 6560

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The contributors here seek to define exactly what leadership is or should be, and how to effectively develop it. Guided by an unusual framework that looks at leadership across different sectors and functions, they examine what they view as the major leadership challenges throughout the world.

Not For Profit

Why Democracy Needs the Humanities
Author: Martha C. C. Nussbaum
Publisher: Princeton University Press
ISBN: 1400834228
Category: Education
Page: 178
View: 6884

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In this short and powerful book, celebrated philosopher Martha Nussbaum makes a passionate case for the importance of the liberal arts at all levels of education. Historically, the humanities have been central to education because they have rightly been seen as essential for creating competent democratic citizens. But recently, Nussbaum argues, thinking about the aims of education has gone disturbingly awry both in the United States and abroad. Anxiously focused on national economic growth, we increasingly treat education as though its primary goal were to teach students to be economically productive rather than to think critically and become knowledgeable and empathetic citizens. This shortsighted focus on profitable skills has eroded our ability to criticize authority, reduced our sympathy with the marginalized and different, and damaged our competence to deal with complex global problems. And the loss of these basic capacities jeopardizes the health of democracies and the hope of a decent world. In response to this dire situation, Nussbaum argues that we must resist efforts to reduce education to a tool of the gross national product. Rather, we must work to reconnect education to the humanities in order to give students the capacity to be true democratic citizens of their countries and the world. Drawing on the stories of troubling--and hopeful--educational developments from around the world, Nussbaum offers a manifesto that should be a rallying cry for anyone who cares about the deepest purposes of education.

Strategic Planning for Not-for-Profit Organizations


Author: Robert E Stevens,David L Loudon,R Henry Migliore,Stanley G Williamson
Publisher: Routledge
ISBN: 1135022860
Category: Business & Economics
Page: 212
View: 1076

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Strategic Planning for Not-For-Profit Organizations covers all the steps involved in developing a strategic plan for a not-for-profit organization. Strategic planning has become a critical issue for not-for-profit organizations as they strive for direction and orderly adjustment to a changing environment. In this book, the authors describe a strategic planning process that will help readers bring direction and unity to their organizations and help create a sense of enthusiasm and anticipation as organizations’visions of what they can be begin to unfold. Strategic Planning for Not-For-Profit Organizations is both a tutorial and an easily accessible reference. It is packed with user-friendly information to help readers prepare their own strategic plans and evaluate plans created by others. The book presents essential concepts and techniques in a concise, readily usable form that readers can immediately use in decisionmaking. Worksheets and real-life examples throughout the book help readers in the step-by-step development of strategic plans for their own organizations. A set of appendixes includes a strategic plan outline and presents sample strategic plans so readers can see what one actually looks like and get a head start on theirs. A complete guide to strategic planning for not-for-profit organizations, this book covers everything from writing purpose or mission statements and setting goals to strategy development and evaluation and control procedures. Managers and administrators of not-for-profit organizations will find Strategic Planning for Not-For-Profit Organizations an extremely helpful guide for their planning duties. The book also serves as a valuable text or supplemental reading for college courses on managing not-for-profit organizations.

The Not-for-Profit CEO

How to Attain and Retain the Corner Office
Author: Walter P. Pidgeon, Jr.
Publisher: John Wiley & Sons
ISBN: 047169844X
Category: Business & Economics
Page: 309
View: 3464

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Make your move toward the top Based on research conducted with the support of the AmericanSociety of Association Executives (ASAE) involving more than 100not-for-profit CEOs, as well as the author’s professionalbackground, The Not-for-Profit CEO serves as both anauthoritative reference guide and a practical workbook. In additionto sample tables, forms, and checklists, it offers case studies ofleading not-for-profit CEOs, complete with illuminating interviewsthat enable readers to understand and implement the proven stepsdestined to get them to the top seat of any not-for-profitorganization. Order your copy today!