Finance fundamentals for nonprofits : building capacity and sustainability

著者

    • Bowman, Woods

書誌事項

Finance fundamentals for nonprofits : building capacity and sustainability

Woods Bowman

J. Wiley, c2011

  • : hardback

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注記

Includes bibliographical references (p. 187-200) and index

内容説明・目次

内容説明

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 management Reveals how to improve financial capacity and sustainability Written by a nonprofit scholar Filled 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.

目次

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

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