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Financial Planning for Nonprofit Organizations

Librairie Eyrolles - Paris 5e

Financial Planning for Nonprofit Organizations

Financial Planning for Nonprofit Organizations

Jody Blazek

275 pages, parution le 01/10/2000



        List of Exhibits                           xvii
  Introductory Concepts                            1
    How to Use This Book                           2
    Attributes of Nonprofits                       5
    Can Nonprofits Profit?                         7
    Difference Between Nonprofits and              10
    For-Profit Tools                               12
    Pursuit of Financial Success: Some             14
    Comprehensive Financial Planning Checklist     19
  Structuring the Organization for Fiscal          27
    Establishing the Hierarchy                     31
    The Role of the Board                          32
    Filling Board Positions                        40
    Role of the Treasurer and the CFO              42
    Inside and Outside Accountants                 45
    Selecting Financial Reporting Services         46
    Conflict-of-Interest Policy                    49
  Financing the Dream                              55
    Balancing Mission and Finances                 55
    Defining the Mission                           57
    Assessing the Resources                        59
  Budgeting                                        65
    Budget Planning Issues                         66
    Types of Budgets                               69
    Advantages and Disadvantages                   70
    Who Participates in Budgeting?                 71
    Selling the Budget                             72
    Scheduling Budget Process                      73
    Preparing Forecasts                            77
    Statistical Operational Data                   82
    Capital Additions Budget                       83
    Monitoring Variances                           87
    Model Budgets                                  87
    A Budgeting Checklist                          94
  Asset Management                                 101
    Maximizing Resources                           102
    Getting Resources                              104
    Cash Flow Planning                             108
    Beyond Cash Flow Imbalances                    115
    Prudent Investment Planning                    117
    Restricted Gifts                               125
    Endowments                                     126
  Nonprofit Accounting                             137
    What Is Accounting?                            138
    Computerized Accounts                          147
    Chart of Accounts                              151
    Why a Double Entry?                            156
    Choosing a Method                              159
    Design of the Financials                       164
    Meaning of FASB and GAAP                       166
    Internal Controls                              171
  Special Financial Tools                          185
    Financial Indicators to Critique Performance   186
    Cost Accounting                                192
    Purchasing Procedures                          196
    Affiliations and Agency Agreements             205
    Who's an Employee?                             210
  Obtaining and Maintaining Tax-Exempt Status      217
    Characteristics of Tax-Exempt Organizations    218
    Understanding the Nonprofit's Legal Form       222
    Testing Suitability for Tax-Exemption          225
    Maintaining Recognition of Exempt Status       230
Appendix                                           247
Glossary                                           251
Bibliography                                       263
Index                                              267

Nonprofit Success Strategies for Challenging Times

Financial Planning for Nonprofit Organizations provides practical, proven strategies to safeguard your nonprofit organization's financial future. It coaches you in the essentials of financial planning and supplies easy-to-use tools, concepts, and techniques for the financial management of nonprofits of every size and type. Drawing upon her extensive experience in financial management for nonprofits, author Jody Blazek:

  • Covers major functional issues in financial planning: administration, roles and responsibilities, budgeting, asset management, and internal controls
  • Arms you with easy-to-implement processes and procedures that make financial management a more streamlined, effective process
  • Describes surefire methods for understanding, interpreting, and using financial information
  • Supplies dozens of worksheets, forms, and checklists that make it easier than ever to manage your organization's precious financial resources

This invaluable guide is must-reading for directors, managers, trustees, accountants, lawyers, and anyone involved in the financial survival of a nonprofit organization.

Caractéristiques techniques

Éditeur(s) Wiley
Auteur(s) Jody Blazek
Parution 01/10/2000
Nb. de pages 275
Format 17,7 x 25,2
Couverture Broché
Poids 534g
Intérieur Noir et Blanc
EAN13 9780471412854


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