Résumé
Contents
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-Profits For-Profit Tools 12 Pursuit of Financial Success: Some 14 Observations Comprehensive Financial Planning Checklist 19 Structuring the Organization for Fiscal 27 Strength 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:
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
PAPIER | |
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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