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About The Author | |
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Preface | |
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Introductory Concepts | |
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How To Use This Book | |
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Attributes Of Nonprofits | |
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Can Nonprofits Profit? | |
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Meaning Of Profit | |
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Profit Prohibitions | |
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Why Seek A Profit? | |
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Difference Between Nonprofits And For-Profits | |
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Capitalization: Philanthropists Versus Investors | |
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Revenues: Constituents Versus Customers | |
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For-Profit Tools | |
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Pursuit Of Financial Success: Some Observations | |
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Be Realistic About Expectations | |
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Make Use Of Intangible Resources | |
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Nonprofit Mentality Is Often "Penny Wise And Pound Foolish" | |
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Financial Accounting For Nonprofits Is Different | |
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Producing An Audit Trail Benefits The Organization In Many Ways | |
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Enhancing Computer Capabilities May Not Cure Financial Ills | |
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Respect The Organizational Structure Or Change It | |
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Know Who's In Charge | |
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Economic Conditions Must Be Anticipated | |
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Long-Range Planning Is Indispensable | |
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Know Why The Nonprofit Organization Has Tax-Exempt Status | |
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Comprehensive Financial Planning Checklist | |
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Structuring The Organization For Fiscal Strength | |
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Establishing The Hierarchy | |
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The Role Of The Board | |
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Standards For Directors | |
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Impact Of Sarbanes-Oxley | |
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A Director's Duties | |
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Reviewing Financial Reports | |
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Filling Board Positions | |
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Finding Prospects | |
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Staff Representation On The Board | |
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Compensation For Board Service | |
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Number Of Directors | |
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Role Of The Treasurer And The Cfo. | |
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Inside And Outside Accountants | |
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Financial Management Team | |
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Defining Inside And Outside Accountants | |
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Selecting Financial Reporting Services | |
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Understanding The Auditing Process | |
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When To Audit | |
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Review And Compilation Processes | |
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Requests For Proposals For Accounting Services | |
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Conflict-Of-Interest Policy | |
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Chapter 3 | |
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Balancing Mission And Finances | |
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Defining The Mission | |
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Mission Statement | |
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Prioritizing Goals | |
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Assessing The Resources | |
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Making Micro Resource Decisions | |
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Macro Resource Analysis | |
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Budgeting | |
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Budget Planning Issues | |
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Balancing | |
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Timing | |
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Evolution | |
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Accountability | |
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Zero Basis Versus Incremental | |
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Forecasting | |
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Types Of Budgets | |
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Advantages And Disadvantages | |
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Who Participates In Budgeting? | |
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Selling The Budget | |
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Budget Policy Manual | |
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Communicating The Process | |
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Scheduling Budget Process | |
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Changing Budget Midyear | |
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Timing Dilemmas | |
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Preparing Forecasts | |
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Donations And Memberships | |
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Service Delivery Fees | |
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Grants And Contracts | |
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Investment Income | |
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Expenses | |
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Statistical Operational Data | |
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Sample Customer Survey | |
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Useful Statistics | |
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Capital Additions Budget | |
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Monitoring Variances | |
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Model Budgets | |
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Proposed Overall 20xx Budget Compared To 20xx Actual | |
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Functional Revenue And Expense Budget | |
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Member Services Budget Worksheet | |
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Budget Increases (Decreases) Projected For 19x7 | |
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Personnel Budget | |
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Program Cost Analysis | |
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Other Reports And Analysis | |
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A Budgeting Checklist | |
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Asset Management | |
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Maximizing Resources | |
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Getting Resources | |
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Forming Alliances | |
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Business Income | |
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Planned Gifts | |
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Cash Flow Planning | |
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Understanding CPA's Cash Flow Statement | |
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Cyclical Fluctuations | |
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Designing Cash Flow Budgets | |
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Beyond Cash Flow Imbalances | |
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More Money In The Bank | |
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To Borrow Or Not | |
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Prudent Investment Planning | |
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Facing The Unknown | |
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Risk Versus return | |
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Investment Cycles | |
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Measuring Investment return | |
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Restricted Gifts | |
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Isolating Restricted Grants | |
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Administrative Costs | |
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Endowments | |
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Who Gets | |