...Financial Disclosure Management by Nonprofit Organizations1 Ranjani Krishnan, Michelle H. Yetman, Robert J. Yetman* Eli Broad College of Business, Michigan State University, East Lansing, MI 48824. Tippie College of Business, The University of Iowa, Iowa City, IA 52240 ______________________________________________________________________________ Abstract This paper examines how nonprofit organizations respond to incentives to manage their publicly available financial information. Prior research identifies two operating ratios donors commonly use to evaluate the efficiency and effectiveness of nonprofits (i.e., the program service ratio, defined as the fraction of total expenses committed to advancing the charitable mission of the organization, and the fundraising ratio, defined as the ratio of fundraising expenses to donations revenue). Nonprofit managers have an incentive to over-report the expenses classified as program services and under-report the expenses classified as administrative and fundraising in order to improve these ratios. We examine whether nonprofits respond to these incentives, and we find evidence consistent with opportunistic cost shifting to improve the program service and fundraising ratios. Additional analysis finds that smaller nonprofits that are more reliant on donations revenue manipulate their operating ratios to a greater extent. JEL classification: M4; L3 Key words: Nonprofit organizations, earnings management, disclosure, hospitals. __...
Words: 12480 - Pages: 50
...edu Katy Kaestner 、Trinity University、kkaestne@trinity.edu ABSTRACT The processes and outcomes of a service learning project conducted by a group of five students and engaged with a nonprofit organization are described in this paper. The processes and outcomes are evaluated with respect to the effectiveness of service learning as an educational means and the contribution to the nonprofit sector made by service learning initiatives. The findings include the benefit of the initial ambiguity of the service learning project and the benefit of the project outputs to the nonprofit agency. It is concluded that researchers may need to figure out the absolute relationship between initial ambiguity and the effectiveness of a service learning project and that between project outputs and the benefits received by the organization concerned. It is also concluded that researchers need to study how to keep participants’ passion towards the nonprofit sector after completion of their service learning project. KEYWORDS Service learning, volunteering, nonprofit organizations, social enterprises 1. INTRODUCTION The primary goal of this paper is to describe the processes and outcomes of a service learning project conducted by a group of five students and engaged with a nonprofit organization. The processes and outcomes are evaluated with respect to the...
Words: 4321 - Pages: 18
...PA 571 (NONPROFIT ORG MANAGEMENT) COMPLETE COURSE – DEVRY To purchase this, Click here http://www.activitymode.com/product/pa-571-nonprofit-org-management-complete-course-devry/ Contact us at: SUPPORT@ACTIVITYMODE.COM PA 571 (NONPROFIT ORGANIZATION MANAGEMENT) COMPLETE COURSE - DEVRY Week, TCOs, and Topics Readings/Class Preparation Activities/Assignments Week 1 TCO A What is a nonprofit? Chapter 1 Chapter 2 Chapter 3 Graded Discussion Topics Week 2 TCOs B, E Board and Staff Considerations Chapter 8 Mission Statement Analysis Graded Discussion Topics Week 3 TCOs F, G Working with Volunteers Articles obtained by students Graded Discussion Topics Week 4 TCO C Strategic Planning Strategic Planning Graded Discussion Topics Midterm Week 5 TCOs D, E Financial Issues & Information Systems Chapter 9 (pp. 115-116) Chapter 10 (pp. 128-131) Graded Discussion Topics Week 6 TCO H Fundraising & Marketing Chapter 12 (pp. 153-158, 164-171) Analysis of a Foundation Graded Discussion Topics Week 7 TCO I Ethical Issues Article "Can Public Trust in Nonprofits and Government be Restored?" in Doc Sharing Course Project Graded Discussion Topics Week 8 ALL TCOs Final Exam PA 571 (NONPROFIT ORG MANAGEMENT) COMPLETE COURSE – DEVRY To purchase this, Click here http://www.activitymode.com/product/pa-571-nonprofit-org-management-complete-course-devry/ Contact us at: SUPPORT@ACTIVITYMODE.COM PA 571 (NONPROFIT ORGANIZATION MANAGEMENT) COMPLETE COURSE...
Words: 546 - Pages: 3
...ABSTRACT The processes and outcomes of a service learning project conducted by a group of five students and engaged with a nonprofit organization are described in this paper. The processes and outcomes are evaluated with respect to the effectiveness of service learning as an educational means and the contribution to the nonprofit sector made by service learning initiatives. The findings include the benefit of the initial ambiguity of the service learning project and the benefit of the project outputs to the nonprofit agency. It is concluded that researchers may need to figure out the absolute relationship between initial ambiguity and the effectiveness of a service learning project and that between project outputs and the benefits received by the organization concerned. It is also concluded that researchers need to study how to keep participants’ passion towards the nonprofit sector after completion of their service learning project. KEYWORDS Service learning, volunteering, nonprofit organizations, social enterprises 1. INTRODUCTION The primary goal of this paper is to describe the processes and outcomes of a service learning project conducted by a group of five students and engaged with a nonprofit organization. The processes and outcomes are evaluated with respect to the effectiveness of service learning as an educational means and the contribution to the nonprofit sector...
Words: 2600 - Pages: 11
...HISTORY The Performing Arts Center of Los Angeles County or Music Center is one of the largest performing arts centers in the United States. In 1955, Dorothy Buffum Chandler was named by the Los Angeles County Board of Supervisors to build a permanent home for the Los Angeles Philharmonic. Dorothy raised $18.7 million in private donations and the country provided the site and $14 million. The construction of the original complex lasted for five years from 1962 to 1967. The original complex was comprised of three venues: Dorothy Chandler Pavilion, Mark Taper Forum, and Ahmanson Theatre. In 2003, the Music Center added the Walt Disney Concert Hall to there list of venues. Other venues that are part of the Music Center include: outdoor theaters, plazas, and gardens. The Music Center campus covers 12 acres in downtown Los Angeles. The largest venue is the Dorothy Chandler Pavilion, which seats approximately 3,200 audiences. Followed by the Walt Disney Concert Hall, Ahmanson Theatre, and Mark Taper Forum. According to the organization’s Form 990, their mission is to be “A leader at the cultural heart of Los Angeles County, the Performing Arts Center of Los Angeles County brings to life one of the world’s premier arts destinations by creating opportunities for arts participation, enabling compelling programming and providing first class facilities and services.” The audited financial statements and Form 990 will be used to analyze the financial health and position of the Performing...
Words: 2897 - Pages: 12
...The last of six nonprofits that I analyzed is The Hunger Project which humanitarian organization throughout the world with actions that take hunger issues to a holistic impact. The common miss conception of The Hunger Project it that they send meals to these countries (The, 2015). This is not the case The Hunger Project is a three pillared action that focuses on building communities by one, empowering women to be keep change agents, two, mobilizing entire communities to be self-reliant and three, preparing local population to engage in government (The, 2015). The Hunger Project would be described as a leadership theory called neocharismatic leadership. Neocharismatic leadership vision that gives the followers a sense of purpose and meaning (Winkler, 2010, p.31). The basic approach to this leadership theory is that with a new sense of purpose the individuals in these regions and countries will effectively build and sustain their own communities while treating everyone in the society with respect and a feeling of purpose. As you can see the main goal for The Hunger...
Words: 539 - Pages: 3
...is a local nonprofit organization that sells household cleaning supplies in order to subsidize the cost of domestic violence and anger management classes that it offers as a part of its Family Violence Intervention Program (FVIP). Come Clean’s vision is stop the cycle of violence in the community. The company’s motto is that “when life gets a little dirty you have to Come Clean” (Come Clean, 2015). The slogan is clever in that it has a metaphorical and literal meaning. Come Clean offers a wide range of products essential to every household. Come Clean is a 501C3, however it relies on the revenue from selling products to create and offer programs to empower and drive positive changes designed to stop the cycle of violence in the local community of Lithonia, Georgia. This makes Come Clean a unique, niche company because it has a small segment of a market suitable for focused attention and it provides services not offered addressed by its immediate competitors. This paper will assess how Come Clean Inc. uses social media as a strategy for marketing and communications and will analyze the implications of the Internet and social media for the future as internet use is growing. According to the Pew Research Center, at the close of 2010, 77 percent of Americans use the Internet on a regular basis (Three Technology Revolutions, 2015). In addition to assessing Come Clean’s Internet and social media use, this is paper will highlight and evaluate the organizations strengths...
Words: 1297 - Pages: 6
...A STUDY OF THE EFFECTIVENESS OF A DIVERSE WORKFORCE WITHIN NONPROFIT ORGANIZATIONS SERVING OLDER ADULTS: AN ANALYSIS OF THE IMPACT OF LEADERSHIP STYLES AND ORGANIZATIONAL CULTURE by Valdes J. Snipes Bennett A Dissertation Presented in Partial Fulfillment Of the Requirements for the Degree Doctor of Philosophy Capella University June 2006 UMI Number: 3226208 Copyright 2006 by Snipes-Bennett, Valdes J. All rights reserved. UMI Microform 3226208 Copyright 2006 by ProQuest Information and Learning Company. All rights reserved. This microform edition is protected against unauthorized copying under Title 17, United States Code. ProQuest Information and Learning Company 300 North Zeeb Road P.O. Box 1346 Ann Arbor, MI 48106-1346 © Valdes J. Snipes Bennett, 2006 Abstract It has been theorized that the leadership style (LS) of a leader/manager in nonprofit organizations is important to effectively motivate employees to work together in achieving goals. The purpose of this study is to determine if there is a relationship between leadership styles, organizational culture (OC), and organizational effectiveness outcomes (OEO). The relationship study applies data collection and scoring procedures developed by Bass and Avolio. The correlation between independent variables of transformational, transactional and passive/avoidant leadership styles and the dependent variables of transformational and transactional OC, and OEO variables of effectiveness...
Words: 18315 - Pages: 74
...Directors, Community [UPDATE] ... After-hours trading of $AAPL resumed shortly thereafter RE-Fundraising.com Fundraising + Relationship Building Home Consulting Speaking Bio of Author Disclosures Analyzing Fundraising Strategies through the 80/20 Principle Knowing what produces our greatest results can make a real difference. When I speak to nonprofit and education professionals involved with fundraising the discussion inevitably turns to the ROI of funding strategies currently in place and ways to improve. I think many nonprofits have explored various types of funding sources and to some extent have a diversified fund development plan in place. Where many fundraisers go wrong is in identifying which of these strategies has become too time consuming and less productive to their organization. To help dissect this problem I utilized the principles of an economist born over 150 years ago- enter Mr. Vilfredo Pareto. In the business world most are familiar with the term the “80/20 Principle” or Pareto’s Law. Quick history lesson; Pareto was a controversial economist (who isn’t these days) that lived from 1848 to 1923 and he wrote a book where he included a law about income distribution. The mathematical formula he used to demonstrate a grossly uneven but predictable distribution of wealth in society where- 80% of the wealth and income was produced and possessed by 20% of the population. Pareto’s Law can be summarized as follows: 80% of the...
Words: 2464 - Pages: 10
...Page 1 1. (TCO A) Which answer includes the three major categories of nonprofit organizations? (Points : 5) Governmental, charitable, and scientific Charitable, governmental, and membership Membership, educational, and veterans | 2. (TCO A) Which statement is true? (Points : 5) State laws apply to the formation and existence of a nonprofit organization as a general rule. State laws do not apply to nonprofit organizations. Federal laws apply to the formation and existence of a nonprofit organization as a general rule. | 3. (TCO E) Generally, a nonprofit organization is not able to offer a salary comparable to what would be offered by a for-profit business for a similar position. What is a reason for this discrepancy? (Points : 5) The organization just plainly may not be able to afford to pay as well as a for-profit. The nonprofit does not care about how much it pays employees. For-profits care more about their employees. | 4. (TCO F) You have just been promoted to Volunteer Coordinator at your organization. This is a newly created position so you are responsible for developing all aspects related to volunteer management. What should you include in the New Volunteer Welcome Packet? (Points : 5) The names, addresses, and phone numbers of other volunteers Executive director's resume Mission statement of organization | 5. (TCO F) What is a valid reason to develop and use a volunteer job description...
Words: 1049 - Pages: 5
...the several elements of business administration by use of discussions of strategic approaches, business policy cases, and analysis of various strategies deployed by organizations of all varieties. Textbook* Crafting and Executing Strategy: The Quest for Competitive Advantage, Concepts and Cases, Thompson, Peteraf, Gamble, and Strickland. 18th Edition. McGraw-Hill. New York, NY, 2012. ISBN: 978-0-07-811272-0 *This textbook is absolutely essential to the successful completion of this course! It it the responsibility of the student to purchase the correct edition of the textbook, regardless of where you purchase it. If you attempt to take this class using the wrong textbook, or the wrong edition of the textbook, you will bear the responsibility of that. The professor is not to be held responsible for any lack of performance in the class due to an incorrect purchase of the textbook by the student. Course Overview This course “capstones” the graduate business learning experience. It deals with strategy, business policy, planning, and strategic decision-making paramount to management and leadership responsibility in a volatile, uncertain, and challenging business environment. The course combines all functional areas of business as they impinge upon strategic decision-making, vital to the future health and direction of an organization. The course will be different from most of the courses...
Words: 4495 - Pages: 18
...| MARKETING FOR A NON-PROFIT ORGANIZATION By: Ahmed Alhalal, Charles Hazzard, Dreu dixon, Faisal Al Mubayedh, Kelly Walker April 11, 2013 Introduction to Engineering Management- 2111-001 MARKETING FOR A NON-PROFIT ORGANIZATION By: Ahmed Alhalal, Charles Hazzard, Dreu dixon, Faisal Al Mubayedh, Kelly Walker April 11, 2013 Introduction to Engineering Management- 2111-001 | EXECUTIVE SUMMARY At the start of this project, our team was given a special opportunity to develop a hands-on marketing project with a non-profit organization. This non-profit organization goes by the name of The Lightfactory, and is known as one of four museums of photography and film in the United States. The board of directors requested our team to develop an e-mail campaign strategy to improve membership and donor rates. However, as systems engineers, none of our team members had any prior knowledge of marketing or segmenting. Therefore our team was forced to do some extensive research on non-profit marketing, as well as database segmenting. The ideals and concepts learned throughout the research process were eventually used as a foundation for completing the project objectives proposed by the Lightfactory board of directors. Segmenting the database was a success and provided some key insights about the LightFactory’s customer base. Most of the customer’s in the database were segmented into three major populations: Big givers, Middle givers, and Low givers. These segments are customers...
Words: 4447 - Pages: 18
...1 1. (TCO A) Which answer includes the three major categories of nonprofit organizations? (Points : 5) Governmental, charitable, and scientific Charitable, governmental, and membership Membership, educational, and veterans | 2. (TCO A) Which statement is true? (Points : 5) State laws apply to the formation and existence of a nonprofit organization as a general rule. State laws do not apply to nonprofit organizations. Federal laws apply to the formation and existence of a nonprofit organization as a general rule. | 3. (TCO E) Generally, a nonprofit organization is not able to offer a salary comparable to what would be offered by a for-profit business for a similar position. What is a reason for this discrepancy? (Points : 5) The organization just plainly may not be able to afford to pay as well as a for-profit. The nonprofit does not care about how much it pays employees. For-profits care more about their employees. | 4. (TCO F) You have just been promoted to Volunteer Coordinator at your organization. This is a newly created position so you are responsible for developing all aspects related to volunteer management. What should you include in the New Volunteer Welcome Packet? (Points : 5) The names, addresses, and phone numbers of other volunteers Executive director's resume Mission statement of organization | 5. (TCO F) What is a valid reason to develop and use a volunteer job...
Words: 1054 - Pages: 5
...designed to identify a long-term goal or direction to develop the organization, and put into practice. Strategic planning guides conversations about an organization’s purpose, helps integrate perspectives from multiple stakeholders, and provides the steps to develop goals and objectives that will move the organization’s forward. (b) The specific issues would be various due to different standards and analysis techniques which applied to strategic planning. However, generally it is critical to cover these aspects as follows. Identifying the nonprofit organization's direction and mission. What’s the reason of the organizations exist? What do the organizations try to accomplish? How do the organizations to do to achieve their goals? What are the organization’s guiding principles? Evaluating the Internal and External Environment, Clarifying Critical Issues An assessment of internal environment Strengths and weaknesses An assessment of the external/market environment All organizations are under the operations with complex political, social and macroeconomic changes, so a sensible plan must reflect the assumptions that management people makes about the external environment under their study in various factors, such as economic and demographic trends, policy changes, technical updates, so that enable the management to find the challenges and opportunity nonprofit organization faced. Formulating the nonprofit organization's Strategy and Setting Long-term Objectives Strategy...
Words: 2156 - Pages: 9
...important in a learning organization in comparison to an efficient performance organization? Discuss how an organization’s approach to sharing information may be related to other elements of organization design such as: structure, tasks, strategy, and culture. Shared information is important in a learning organization in comparison to an efficient performance organization because it promotes interaction, communication, and collaboration. Shared information allows for ideas, data, experience, and experiments to be discussed allowing the organization probability to change, expand, and become successful while utilizing different techniques and processes. “A learning organization follows the horizontal structure which disbands the vertical structure by flattening the distance between managers at the top of the organization and putting emphasis on self directed teams, which include members from several functional areas creating less boundaries” (Daft, 2010, p.31). In a learning organization there are different departments and the roles within the department can continually change. Information within a learning organization provides communication with staff as well as the population it is serving. A learning organization promotes change, improvement, involvement, and awareness. Chapter 1: What are some differences that one might anticipate among the expectations of stakeholder for a nonprofit organization versus a for-profit...
Words: 1161 - Pages: 5
