Menu
Home
Log in / Register
 
Home arrow Business & Finance arrow Financial Sustainability for Nonprofit Organizations
Next >
Financial Sustainability for Nonprofit Organizations - Emmanuel Jean Francois

Year 2015

Download


PrefaceAcknowledgmentsChapter 1. The Nonprofit Organization UniverseABOUT THE TERM "NONPROFIT ORGANIZATION"NONPROFIT AND FOR-PROFIT CORPORATIONSNONPROFIT CORPORATION AS NONPROFIT ORGANIZATIONNONPROFIT ORGANIZATION AS ORGANIZATIONSCOPE OF THE NONPROFIT SECTOR IN THE UNITED STATESTYPES OF NONPROFIT ORGANIZATIONS IN THE UNITED STATESSTARTING A NONPROFIT ORGANIZATIONVision and MissionSatisfaction of Legal RequirementsOrganization and Management PracticesCONCLUSIONChapter 2. Financial SustainabilityABOUT SUSTAINABILITYSUSTAINABLE BUSINESSFinancial SustainabilityFACTORS AFFECTING FINANCIAL SUSTAINABILITYInherent FactorsFINANCIAL MANAGEMENTBUDGETFINANCIAL STATEMENT ANALYSISFINANCIAL SUSTAINABILITY PLANSOCIAL ENTERPRISEFUND-RAISINGGRANT SEEKINGINVESTMENTRISK MANAGEMENTCOLLATERAL FACTORSGovernanceLeadershipStrategic PlanningHuman Resources and Job SatisfactionNeeds AssessmentAsset MappingCommunity RelationsService DeliveryTechnologySocial MarketingProgram EvaluationOrganizational TransformationENVIRONMENTAL FACTORSSocial IssuesEconomicsPoliticsINDICATORS OF FINANCIAL SUSTAINABILITYCulture of Strategic Planning and Performance MeasurementCulture of Stewardship and AccountabilityDiverse In-House-Generated Income Greater Than Public FundingSustained High Profitability (Growth)Sustained Increase in SolvencySustained Increase in LiquidityRainy-Day Fund at Least Equal to the 1-Year Budget for Core ExpensesOutstanding Level of Staff Satisfaction and Commitment Equal to or Greater Than 90%Outstanding Level of Program Efficiency and Effectiveness Equal to or Greater Than 90%Effective and Tested Risk-Management PoliciesFINANCIAL SUSTAINABILITY IMPLICATIONS IN THE REAL LIFE OF A NONPROFIT ORGANIZATIONChapter 3. Governance and Financial SustainabilityWHAT IS GOVERNANCE?CORPORATE GOVERNANCEGOVERNANCE THEORIESAgency TheoriesStewardship TheoriesResource-Dependence TheoriesStakeholder TheoriesNONPROFIT GOVERNANCENONPROFIT GOVERNANCE AND BYLAWSPRINCIPLES OF NONPROFIT GOVERNANCEGOVERNANCE AND BOARD OF DIRECTORSWHY ARE BOARDS IMPORTANT?NONPROFIT GOVERNANCE: AN ECLECTIC PERSPECTIVEFunctionalist PerspectiveStructuralist PerspectiveStructuro-Functionalist PerspectiveSymbolic PerspectiveGOVERNANCE STRUCTURESGOVERNANCE IN NONPROFIT ORGANIZATIONS AND THE "FUNDER SYNDROME"NONPROFIT BOARD POLICIESTHE COMMITTEESGOVERNANCE AND FINANCIAL SUSTAINABILITYChapter 4. Needs Assessment and Financial SustainabilityWHAT IS A COMMUNITY?INDIVIDUAL AND COMMUNITYWHAT IS A NEED?WHAT IS A NEEDS ASSESSMENT?NEEDS ASSESSMENT: AN OVERVIEW OF THE PROCESSJustification or RationaleIdentification and Description of the CommunityPurposePlanning the Process of Information GatheringMethodologyIdentification and Planning of the Resources Needed to Collect the DataPlanning the Use and Strategies of Disseminating the FindingsWHY IS A NEEDS ASSESSMENT NECESSARY?NEEDS ASSESSMENT AND FINANCIAL SUSTAINABILITYChapter 5. Asset Mapping and Financial SustainabilityASSET-BASED MODELASSET MAPPINGTYPES OF ASSETSIndividual AssetsAssociational AssetsInstitutional AssetsASSET-MAPPING PROCESSIdentificationLocationVerificationDocumentationCompilationCOMMUNITY ASSET MAPPING AND FINANCIAL SUSTAINABILITYCOMMUNITY ASSET MAPPING FOR FINANCIAL SUSTAINABILITYChapter 6. Strategic Planning and Financial SustainabilityWHAT IS STRATEGIC PLANNING?IMPORTANCE OF STRATEGIC PLANNINGSTRATEGIC-PLANNING APPROACHES AND PROCESSESTHE STRATEGIC-PLANNING PROCESSAssessingVisioningStrategizingSWOT ANALYSISConducting a SWOT AnalysisORGANIZATIONAL MANDATESDEFINE OR REVISE MISSION, VISION, AND STATEMENTSSTRATEGIC PRIORITIES AND CHOICESSETTING STRATEGIC GOALS AND OBJECTIVESSTRATEGIC PLANNING AND STRATEGIC MANAGEMENTSTRATEGIC PLANNING AND FINANCIAL SUSTAINABILITYChapter 7. Budget and Financial SustainabilityWHAT IS A BUDGET?WHY A BUDGET?TYPES OF BUDGETSMaster BudgetOperating BudgetCash BudgetCAPITAL BUDGETPREREQUISITES TO DEVELOPING A BUDGETBudget TimelineBUDGET AND STRATEGIC PLANTHE BUDGETING PROCESS IN NONPROFIT ORGANIZATIONSGoal SettingData GatheringPast Budget AnalysisInternal Stakeholder InputsBudget ProposalBudget Proposal ReviewBudget ApprovalCommunication and ImplementationMonitoringBUDGET FORMATSLine-Item BudgetProgram BudgetBUDGET APPROACHESIncremental BudgetingZero-Based BudgetingPerformance-Based BudgetingPriority-Based BudgetingBUDGET AND FINANCIAL SUSTAINABILITYChapter 8. Financial ManagementWHAT IS FINANCIAL MANAGEMENT?Financial PlanningFinancial DecisionsFinancial MonitoringFinancial AccountabilityFINANCIAL MANAGERSFINANCIAL MANAGEMENT AND NONPROFIT FINANCIAL MANAGERSOVERVIEW OF NONPROFIT CORPORATE FINANCEFiscal YearGenerally Accepted Accounting PrinciplesNonprofit AccountingFUNDING SOURCESGifts and DonationsGrant FundingBorrowingTradingDonor-Advised FundFee for ServiceInvestmentCAPITALIZATION STRUCTURESFINANCIAL ALLOCATIONFINANCIAL MANAGEMENT SYSTEMSPurposePolicies and ProceduresTechnologyStakeholders' AccountabilityFINANCIAL MANAGEMENT AND FINANCIAL SUSTAINABILITYChapter 9. Financial StatementsWHAT IS A FINANCIAL STATEMENT?INCOME STATEMENTIncome or RevenuesMembershipSpecial GiftsIndividual DonationsCorporate DonationsGovernment GrantsPrivate GrantsSalesInvestmentsOther RevenuesExpenses or ExpendituresAdministrative ExpensesFund-raisingLiabilities and insuranceProgramsBalanceINCOME STATEMENT AND FORM 990BALANCE SHEETAssetsLiabilitiesFund Balance or Net Assets or Net WorthBALANCE SHEET AND 1RS FORM 990INCOME STATEMENT AND BALANCE SHEETSTATEMENT OF CASH FLOWSTATEMENT OF CASH FLOW AND 1RS FORM 990Chapter 10. Financial Sustainability AnalysisPROFITABILITY1. Current Ratio2. Net Working Capital3. Quick (Acid-Test) RatioSOLVENCY1. Debt Ratio2. Debt-to-Equity (Fund Balance) RatioEFFICIENCYAsset Turnover RatioRULES TO CALCULATE PERCENTAGE CHANGEFund Mix RatioEFFECTIVENESSChapter 11. Financial Sustainability PlanWHAT IS A FINANCIAL SUSTAINABILITY PLAN?ELEMENTS OF A FINANCIAL SUSTAINABILITY PLANEXECUTIVE SUMMARYJUSTIFICATIONFINANCIAL SUSTAINABILITY ANALYSISInherent FactorsCollateral FactorsEnvironmental FactorsFINANCIAL RATIOS ANALYSISSTRATEGIC GOALS AND OBJECTIVESACTION PLANStrategy and Action Plan: Organizational SustainabilityStrategy and Action Plan: Fund-raising PlanStrategy and Action Plan: Social Enterprise and Investment PortfolioStrategy and Action Plan: Strategic PartnershipsImplementation StrategiesBENCHMARKING AND OUTCOMESCONTINUING QUALITY IMPROVEMENTBUDGETChapter 12. Fund-Raising and Financial SustainabilityDEFINE "FUND-RAISING"WHY DO PEOPLE DONATE TO NONPROFIT ORGANIZATIONS?CompassionAltruismValuesTax DeductibilityCorporate Social ResponsibilityStewardshipSolicitationFUND-RAISING SOURCESFUND-RAISING PROPOSALIntroductionProfile of the Organization of the AgencyCase StatementGoals and ObjectivesActivitiesCalendar of ImplementationBudget and Budget JustificationFUND-RAISING AND TECHNOLOGYFUND-RAISING AND FINANCIAL SUSTAINABILITYChapter 13. Social Enterprise and Financial SustainabilityDEFINE "SOCIAL ENTERPRISE"SOCIAL ENTREPRENEURSHIPCHARACTERISTICS OF SOCIAL ENTERPRISETYPES OF SOCIAL ENTERPRISESOCIAL ENTERPRISE DEVELOPMENT FRAMEWORKNeed StatementPurpose StatementOrganizational ReadinessIdentity and Legal IssuesBusiness PlanStart-up and ImplementationManagementEvaluation and GrowthSOCIAL ENTERPRISE AND COSTSFixed CostsVariable CostsCONTRIBUTION MARGINBREAK-EVEN ANALYSISSOCIAL ENTERPRISE AND FINANCIAL SUSTAINABILITYChapter 14. Investment and Financial SustainabilityDEFINING "INVESTMENT"TYPES OF INVESTMENTSShort-Term Investment VehiclesShort-Term Investment StrategiesLONG-TERM INVESTMENT STRATEGIESPension FundsSelf-Insurance FundsEndowment FundsMANAGEMENT STRUCTURESINVESTMENT POLICY STATEMENTINVESTMENT ANALYSISMANAGEMENT OF INVESTMENTINVESTMENT POLICIES AS STRATEGY FOR LONG-TERM INVESTMENTSINVESTMENT AND FINANCIAL SUSTAINABILITYChapter 15. Grant Seeking and Financial SustainabilityGRANT, CALL FOR PROPOSAL, AND GRANT WRITINGFUNDING SOURCESABOUT THE GRANT-SEEKING PROCESSGENERIC CONTENTS OF A GRANT PROPOSALCOVER LETTERTITLE AND ABSTRACTPROBLEM OR NEEDS STATEMENTPROBLEM STATEMENTGOALS AND OBJECTIVESPROJECT DESCRIPTION OR ACTIVITIESTIMELINEORGANIZATIONAL CAPABILITYEVALUATIONEVALUATION AND PROJECT OBJECTIVESBUDGET AND BUDGET NARRATIVEGRANT SEEKING AND FINANCIAL SUSTAINABILITYChapter 16. Risk Management and Financial SustainabilityWHAT IS A RISK?DEFINE "RISK MANAGEMENT"INTEGRATED RISK MANAGEMENTINTEGRATED RISK MANAGEMENT AND GOVERNANCECOMMON AREAS OF RISKS FOR NONPROFIT ORGANIZATIONSRISK AND ACCOUNTABILITY ISSUESRISK IDENTIFICATIONRISK MANAGEMENT AND RISK-MANAGEMENT POLICYRISK-MANAGEMENT OPTIONSPURCHASE INSURANCE OR SELF-INSURE?RISK STRATEGIESRISK MANAGEMENT AND FINANCIAL SUSTAINABILITYChapter 17. Human Resources, Job Satisfaction, and Financial SustainabilityWHAT IS HUMAN RESOURCE MANAGEMENT?LEGAL ASPECTS OF HUMAN RESOURCES MANAGEMENTHUMAN RESOURCES PLANNINGHUMAN RESOURCES MANAGEMENT AND HUMAN RESOURCE INFORMATION SYSTEMSJOB ANALYSISJOB SATISFACTIONJOB SATISFACTION THEORIESContent TheoriesMaslow's Need-Hierarchy TheoryHertzberg's Two-Factor TheoryAlderfer's Existence Relatedness Growth TheoryPROCESS THEORIESExpectancy TheoryGoal TheorySITUATIONAL THEORIESThe Job Characteristics ModelThe Situational Occurrences TheoryMEASURES OF JOB SATISFACTION Job Satisfaction as a Criterion VariableJob Satisfaction as a Predictor VariableJOB RETENTIONStaff Turnover and Its ImpactsFactors of TurnoverSTAFF RETENTION PROCESS AND/OR LEVELHiringOrientationIntegrationRewards and BenefitsParticipationHUMAN RESOURCES, DIVERSITY, AND CULTURAL COMPETENCEORGANIZATIONAL AMBIDEXTERITYHUMAN RESOURCES AND FINANCIAL SUSTAINABILITYChapter 18. Service Delivery and Financial SustainabilityWHAT ARE SERVICES?SERVITIZATIONSERVICE DELIVERY AND THE STRATEGIC PLANIMPLEMENTATION PLAN OR OPERATIONAL PLANAnalysis of the Social ProblemDetermination of Direct Program BeneficiariesConceptual FrameworkService ProceduresPersonnelHelping EnvironmentHelping BehaviorEmotions and ResponsesSERVICE DELIVERY AS A SYSTEMGENERIC CUSTOMER-CENTRIC SERVICE DESIGNService TargetService Decision PathService SustainabilityService QualitySERVICE DELIVERY AS OPERATIONS MANAGEMENTSERVICE DELIVERY COORDINATIONSERVICE DELIVERY AND COSTSSERVICE DELIVERY AND FINANCIAL SUSTAINABILITYChapter 19. Program Evaluation and Financial SustainabilityDEFINE "PROGRAM"PROGRAM EVALUATION AND THE LOGIC MODELKEY ITEMS OF A LOGIC MODELGOALSITUATION AND PRIORITIESINPUTSOUTPUTSOUTCOMESEXTERNAL FACTORSBENEFITS OF THE LOGIC MODELPROGRAM EVALUATIONTypes of Program EvaluationPlanning Program EvaluationDescription of the ProgramPurpose and ScopeEvaluation QuestionsResearch DesignInstruments of Data CollectionData AnalysisEvaluation Management PlanProgram Evaluation ReportPROGRAM EVALUATION AND PERFORMANCE MEASUREMENTPerformance MeasurementPROGRAM EVALUATION AND FINANCIAL SUSTAINABILITYChapter 20. Community Relations and Financial SustainabilityDEFINE "COMMUNITY RELATIONS"OUTREACHPlanning OutreachBenefits of OutreachPARTNERSHIPSPlanning PartnershipADVOCACYADVOCACY, LOBBYING, AND THE IRSPUBLIC RELATIONSPLANNING PUBLIC RELATIONS PROGRAMSResearchPlanningImplementationMonitoringEvaluationStewardshipCOMMUNITY RELATIONS AND FINANCIAL SUSTAINABILITYOUTREACH AND FINANCIAL SUSTAINABILITYPARTNERSHIP AND FINANCIAL SUSTAINABILITYPUBLIC RELATIONS AND FINANCIAL SUSTAINABILITYChapter 21. Information Technology and Financial SustainabilityINFORMATION TECHNOLOGYINFORMATION SYSTEMSBenefits of Information SystemsDimensions of Information SystemsINFORMATION TECHNOLOGY AND NONPROFIT ORGANIZATIONSINFORMATION TECHNOLOGY AND ASSET MAPPINGINFORMATION TECHNOLOGY AND SERVICE DELIVERYINFORMATION TECHNOLOGY AND HUMAN RESOURCES MANAGEMENTINFORMATION TECHNOLOGY AND FINANCIAL MANAGEMENTINFORMATION TECHNOLOGY AND FUND-RAISING: DONOR MANAGEMENT SYSTEMINFORMATION TECHNOLOGY AND FINANCIAL SUSTAINABILITYChapter 22. Social Marketing and Financial SustainabilityDEFINE "SOCIAL MARKETING"ABOUT SOCIAL MARKETINGUSE OF SOCIAL MARKETINGSOCIAL MARKETING PLANJustificationPurpose and FocusSWOT AnalysisTarget PopulationGoals and ObjectivesBARRIERS, BENEFITS, COMPETITORS, AND INFLUENCERSFORMATIVE RESEARCHImpact StatementStrategic Marketing MixProductPricePlacePromotionImplementation PlanEvaluation PlanBudgetSOCIAL MARKETING AND FINANCIAL SUSTAINABILITYChapter 23. Leadership and Financial SustainabilityABOUT LEADERSHIPEARLY LEADERSHIP THEORIESRECENT LEADERSHIP THEORIESLEADERSHIP AND COMMUNITY RELATIONSLEADERSHIP AND STRATEGIC PLANNINGFINANCIAL LEADERSHIP PREVENTS POOR FISCAL MANAGEMENTLEADERSHIP IS ESSENTIAL TO FINANCIAL VIABILITY AND SUSTAINABILITYChapter 24. Organizational Transformation and Financial SustainabilityORGANIZATIONS HAVE LIFE CYCLESLIFE CYCLE OF NONPROFIT ORGANIZATIONSORGANIZATIONAL TRANSFORMATIONAntecedent FactorsLife CyclesExternal EnvironmentInternal EnvironmentDeclineCrisisORGANIZATIONAL TRANSFORMATION ELEMENTSDiagnosisAction PlanConsensusImplementationAccountabilityORGANIZATIONAL TRANSFORMATION AND FINANCIAL SUSTAINABILITY
 
Found a mistake? Please highlight the word and press Shift + Enter  
Next >
 
Subjects
Accounting
Business & Finance
Communication
Computer Science
Economics
Education
Engineering
Environment
Geography
Health
History
Language & Literature
Law
Management
Marketing
Philosophy
Political science
Psychology
Religion
Sociology
Travel