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Hung, Chikan Richard. "Asian American Nonprofit Organizations in U.S. Metropolitan Areas". Health 3, n.º 1 (2005): 67–104. http://dx.doi.org/10.36650/nexus3.1_67-104_hung.
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This article analyzes the characteristics of Asian American nonprofit organizations in major U.S. metropolitan areas. The data are based on internet archives of nonprofit organization Form 990 and related information. Asian American nonprofits are less than 20 years old on average. They remain a relatively small part of the nonprofit sector. Religious organizations are generally the largest group among Asian American nonprofits, followed by cultural organizations, service agencies, and public interest associations of similar proportions. Asian American secular organizations as a group tend to be younger, are more likely to be in central cities, in wealthy and poor communities, as well as in metropolitan areas with a more homogenous Asian ethnic population and a relatively more active general population in community organizing. The opposite is true for religious Asian American organizations. The pattern is less consistent among Asian American cultural, service, and public interest organizations. Regarding organization size, more established Asian American nonprofits, Pan Asian American organizations, and those agencies located in communities with larger Asian American population have more total assets and annual revenue.
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Seyam, Yousef, Omar Seyam, Nora Salama e Achraf Seyam. "An Overview of Fraud in Nonprofit Organizations and the Appropriate Approach to Prevent It". International Journal of Accounting and Finance Studies 1, n.º 2 (29 de outubro de 2018): 183. http://dx.doi.org/10.22158/ijafs.v1n2p183.
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<p><em>Fraud within nonprofit organizations has been on the rise. The majority of nonprofits that suffered losses through fraud recently were public charities. However, it doesn’t matter whether the organization is small or large, fraud may occur anywhere from little leagues to health care organizations. Nonprofits diligently carry out their mission through relatively small sized staff and tight budgets. Not only are nonprofits as well as their donors surprised to navigate through these challenges, but also an unfortunate danger, fraud committed by employees, volunteers, organizations and executives. This article demonstrates that anti-fraud measures does not stop fraudulent activity as well as examining the fraud that occurs within nonprofit organizations. We begin by reviewing the description of what fraudulent activity is and how it ensues. We then review examples of certain cases of fraud in nonprofit. Lastly, we discuss how fraudulent activity should be prevented in nonprofit. </em><em></em></p>
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Perić, Julia, Anamarija Delić e Marina Stanić. "Exploring business models of nonprofit organizations". Management 25, n.º 2 (21 de dezembro de 2020): 181–94. http://dx.doi.org/10.30924/mjcmi.25.2.10.
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Business models are usually used to describe how business entities sustain their competitive advantage, offer their customers better value and create good cooperation with their partners. While the literature is rich with best practice examples among for-profit business entities, nonprofit organizations (NPOs) are rarely observed and compared through the business model concept. Nonprofit organizations are mostly viewed as mission-driven organizations, which is why the business side is often rather neglected. The success of nonprofit organizations is usually measured by their impact in the community, which makes their activities dynamic and very much dependable on their business ecosystem. The goal of this paper is to identify specific characteristics of business models in the nonprofit sector, to evaluate how well nonprofit organizations communicate their value proposition to their customers, what distinguishes them from other nonprofits and what they are doing to develop a successful and sustainable organization. The empirical study covers 10 Croatian nonprofit organizations. The business model canvas is used to describe and compare their business models. The findings represent a good basis for understanding the performance of nonprofit organizations, and can serve as a framework for specific policies and programs aimed at development of nonprofit organizations.
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Lee, Lewis H., e Sung-Ju Kim. "Effect of Government Grants on Private Giving to East Asian Nonprofits". Advances in Social Work 20, n.º 1 (30 de julho de 2020): 95–113. http://dx.doi.org/10.18060/23464.
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For effective financial management, social work managers must clearly grasp the relationship between government grants and private contributions, which is frequently characterized as crowding-out effects. Crowding-out effects have been investigated for various types of nonprofits in the U.S., and the results have been mixed. In spite of its popularity in nonprofit research, the theory has not been applied to nonprofits serving minority communities. This is the first pilot crowding-out study looking at East Asian nonprofit organizations, including Chinese, Korean, and Japanese-American nonprofits in the NY and NJ metropolitan area (n = 410). Through a panel analysis, the current study found a significant crowding-in effect for donations to East Asian-American nonprofits (p < .01). The relationship between government grants and private giving was different for each East Asian-American nonprofit organization. Particularly, donors of Chinese and Japanese-American nonprofit organizations donated more money when their charities received more government grants (p < .05). In contrast, we found crowding-out effects for Korean-American nonprofit organizations, but the result was not significant (p > .05). The estimated crowding-in effects of government grants on private giving by each of the East Asian countries were explicated based on each country’s social, political, and cultural background such as the quality of the charity, transparency, and political trust. Social work managers in ethnic nonprofit organizations should establish different strategies to help shape donor giving patterns according to the effect of government grants.
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Rahman, Mohammad Anwar, Abu Raihan e Rajitha Nakka. "Emerging Information Technology and Knowledge Management Capacity for Nonprofit Organizations". International Journal of Public Administration in the Digital Age 1, n.º 4 (outubro de 2014): 52–69. http://dx.doi.org/10.4018/ijpada.2014100104.
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Advances in information technology (IT) improve functionality for major nonprofit organizations. Due to increased expectations, service needs and peer competition, nonprofits must prepare to incorporate IT-related resources such as emerging technology planning, web- based collaborative processes and constrained resource planning to obtain technological innovation and higher performance. The effective use of constrained resource management is crucial for the success of nonprofits. Although nonprofit organizations are familiar with common IT resources and applications, wide application of new methods and technology is required to build inter-dependent information resources and real-time decision making capacity. Nonprofit resource planning such as tracking inventory level, planning replenishment, and receiving continuous information updates can be measured through enterprise resource planning (ERP) and electronic supply chain (e-SC) management. IT implementation of ERP and e-SC in nonprofits contribute to improve collaboration among donors, partner organizations, governmental agencies, staff members, volunteers, local experts, clients and recipients. This article addresses critical IT procedures and emerging IT practices to improve nonprofit performance. The overall goal is to focus IT implementation in nonprofits to develop road maps to guide organization pathways, track progress and measure success for public services.
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Amin, Keval, e Erica E. Harris. "Nonprofit Stakeholder Response to Going-Concern Audit Opinions". Journal of Accounting, Auditing & Finance 32, n.º 3 (22 de setembro de 2015): 329–49. http://dx.doi.org/10.1177/0148558x15604989.
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Using a sample of industry-diverse nonprofit organizations, we find support for stakeholders’ use of nonprofit going-concern audit opinion (GCO) reports. We study the reactions of the three largest nonprofit stakeholder groups: donors, service recipients, and managers. Our findings suggest that although large (sophisticated) donors respond negatively to a GCO, small (unsophisticated) donors contribute more following a GCO. We also find that service recipients spend more at service-oriented organizations than at charitable nonprofits following a GCO. Finally, managers respond to a GCO by increasing organizational efficiency at service-oriented organizations. Taken together, the evidence suggests that GCOs are informative in the nonprofit sector, and stakeholders’ responses to GCOs depend on stakeholder and organization type.
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Green, Daryl D., Jack McCann, Stephanie Dirlbeck, Nancy Lopez e Sarah Lopez. "Mobilizing Missions in a Disruptive World: International Sports Federation Case Study". Management and Economics Research Journal 6 (2020): 1. http://dx.doi.org/10.18639/merj.2020.1042604.
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Nonprofit organizations have been a part of the US business economy since the late 1800s. Religious nonprofits have seen consistent growth in availability and services for the past several years. With that growth, there is increased competition. The purpose of this case study is to analyze International Sports Federation, a nonprofit organization, and provide recommendations for sustainable growth. Today’s religion-focused organizations find themselves challenged in a disruptive climate. The result of this research is beneficial to scholars and practitioners, so that they can assist religious nonprofit organizations in gaining sustainable success under the lens of disruptive change in the marketplace.
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Woronkowicz, Joanna. "The Effects of Capital Campaigns on Local Nonprofit Ecologies". Nonprofit and Voluntary Sector Quarterly 47, n.º 3 (18 de fevereiro de 2018): 645–56. http://dx.doi.org/10.1177/0899764018757026.
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When charities launch capital campaigns, they hope to attract large amounts of resources in a relatively short period of time; however, other charities in the area are likely to see such campaigns as disruptive to the natural distribution of resources to area nonprofits by disproportionately directing area donations to a single organization. This study seeks to understand the effects capital campaigns have on both the fundraising performance of other nonprofits and the makeup of a local nonprofit ecology. The analysis uses data from a randomly sampled set of nonprofit arts organizations that had capital campaigns for facilities projects between 1994 and 2007 and Internal Revenue Service Form 990 data on 501 (c) (3) nonprofit organizations in each county. The results illustrate that a capital campaign positively affects the fundraising performance of other charities in a local nonprofit ecology, but that campaigns decrease the size of a local nonprofit ecology.
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Shi, Wanzhu. "COVID-19 Impacts on Border Community Organizations". Journal of Public and Nonprofit Affairs 8, n.º 3 (30 de setembro de 2022): 399–422. http://dx.doi.org/10.20899/jpna.8.3.399-422.
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The COVID-19 pandemic massively affected the nonprofit sector. This article explores how the crisis has impacted nonprofit organizations at a U.S.–Mexico border community with a large population of minorities and migrants. Guided by resource dependency theory and the nonprofit capacity building framework, surveys reveal that nonprofits with less financial support from the government sector, low leadership, and weak operational capacities receive critical impacts from the pandemic. The findings also show that local nonprofits are bonded closely to the community during the pandemic, which reflects the collectivistic culture in Hispanic/Latino communities. This study provides important insights on how local nonprofits with limited resources and an increase in demand from vulnerable populations struggled with the pandemic.
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Xu, Chengxin, e Mirae Kim. "Loss or Gain? Unpacking Nonprofit Autonomy-Interdependence Paradox in Collaborations". American Review of Public Administration 51, n.º 4 (10 de janeiro de 2021): 308–24. http://dx.doi.org/10.1177/0275074020983802.
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Nonprofit organizations interested in collaborating with other entities find it difficult to strike a balance between keeping their autonomy and reaping the benefits from collaborating with other organizations. Although interorganizational collaborations come with various benefits, such as reducing competition over limited resources, participating in collaborative relationships can also damage the autonomy of individual nonprofits. Using an original survey of 275 nonprofits, we examine how various dimensions of collaborative relationships affect an individual nonprofit’s autonomy. Our findings suggest that having highly specified administrative arrangements and stronger trust as well as reciprocity among partner organizations serve as critical factors to secure the autonomy of individual organizations. We also find that nonprofit organizations engaged in mostly informal relationships and in partnerships across sectors feel less threatened about maintaining their autonomy. Our post hoc analysis further suggests that organizational autonomy is a significant antecedent for seeking more collaborations. To this end, we discuss how nonprofits can keep their organizational autonomy without giving up collaborating with other entities by strategically managing several aspects of the collaborative relationships.
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Ecer, Sencer, Mark Magro e Sinan Sarpça. "The Relationship Between Nonprofits’ Revenue Composition and Their Economic-Financial Efficiency". Nonprofit and Voluntary Sector Quarterly 46, n.º 1 (9 de julho de 2016): 141–55. http://dx.doi.org/10.1177/0899764016649693.
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We study financial efficiency in the nonprofit sector and document that organizations that rely mainly on commercial revenues are more efficient in managing their overhead and administrative expenses compared with nonprofits that rely mainly on donations. We also record a positive relationship between the extent of a nonprofit’s reliance on donations and its efficiency in generating them. Our findings suggest economies of scale in the nonprofit sector and also a positive (negative) relationship between receiving government grants (membership income) and overall efficiency. We discuss what our findings imply for social enterprises and traditional nonprofits.
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Faletehan, Aun Falestien. "Organizational Family Values and Happiness in Nonprofit Organizations". Jurnal Minds: Manajemen Ide dan Inspirasi 9, n.º 2 (13 de dezembro de 2022): 289–308. http://dx.doi.org/10.24252/minds.v9i2.30698.
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Existing studies of individual retention in the nonprofit organizational setting seem relatively silent on the significance of corporate family values and personal happiness, although both concepts could improve particular commitment, better collaboration, and a propensity to perform pro-social behaviour. Grounded on 32 interviews from four Indonesian nonprofit organizations, this article develops the individual retention model based on organizational family values generated by management practices. The findings show that corporate family values would lead to personal happiness, resulting in personal retention. Meanwhile, nonprofits could influence personal satisfaction and retention by generating organizational family values through certain management practices. This model has broadened our understanding of the relations between corporate values, unique perspectives, and management practices; while also contributing to HRM practitioners in managing staff and volunteers.
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Lu, Jiahuan, Jongmin Shon e Pengju Zhang. "Understanding the Dissolution of Nonprofit Organizations: A Financial Management Perspective". Nonprofit and Voluntary Sector Quarterly 49, n.º 1 (3 de setembro de 2019): 29–52. http://dx.doi.org/10.1177/0899764019872006.
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The financial antecedents of nonprofit dissolution have not been well studied, although there is growing scholarly attention devoted to the dissolution of nonprofit organizations. Using longitudinal data on U.S. public charities from 2005 to 2015, this study employs the Cox proportional-hazards model to examine the effects of overhead costs and revenue mix on nonprofit dissolution. In particular, we find that spending on employee compensation and fundraising each has a nonlinear, U-shaped relationship with the likelihood of nonprofit dissolution. We also find that commercial nonprofits are less likely to dissolve than their noncommercial counterparts. Finally, revenue diversification has a favorable effect on nonprofits’ survival prospects. These findings provide important managerial implications for nonprofits to sustain their operations and influence in practice.
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Nitterhouse, Denise. "Financial Management and Accountability in Small, Religiously Affiliated Nonprofit Organizations". Nonprofit and Voluntary Sector Quarterly 26, n.º 4_suppl (dezembro de 1997): S101—S121. http://dx.doi.org/10.1177/08997640972640071.
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Although small, religiously affiliated nonprofit organizations share financial management and accountability challenges with other small nonprofit organizations, they tend to face issues and problems that differ from those of small secular nonprofit organizations. Exploratory research methods were used to develop hypotheses about the nature and likely origins of the financial management challenges of small, religiously affiliated nonprofit organizations. The article delineates financial management and accountability challenges common to all small nonprofit organizations and contrasts them to small businesses. It then proposes and discusses the hypothesized origins of financial management and accountability issues unique to or different in small, religiously affiliated nonprofit organizations. A life-cycle framework for small religious nonprofits is developed and differentiated from the life cycle of small secular nonprofit organizations. A small survey provided supportive, but not statistically significant, results, showing that larger small, religiously affiliated nonprofit organizations are more likely to have separate budgets and accounting records.
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Searing, Elizabeth A. M. "Life, Death, and Zombies: Revisiting Traditional Concepts of Nonprofit Demise". Journal of Public and Nonprofit Affairs 6, n.º 3 (1 de dezembro de 2020): 354–76. http://dx.doi.org/10.20899/jpna.6.3.354-376.
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There is a robust literature examining financial vulnerability and demise of nonprofit organizations, particularly in the United States. However, much of this knowledge stems from inconsistent definitions of nonprofit demise. Using eight comparative case studies, this study revisits traditional definitions of nonprofit life and death to better reflect actual organizational operating status. Following this reclassification, findings from this study show that certain internal and external characteristics are more important in determining a nonprofit’s operational status. In particular, nonprofits whose missions involve a particular regulation are more likely to close due to mission completion or obsolescence; however, these nonprofits also tend to either reincarnate or expand scope if other factors are favorable. The findings also appear to show that the existence of conflict or competition with an outside entity boosts nonprofit cohesion. Internal tensions, however, are particularly harmful.
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King, Daniel, e Martyn Griffin. "Nonprofits as Schools for Democracy: The Justifications for Organizational Democracy Within Nonprofit Organizations". Nonprofit and Voluntary Sector Quarterly 48, n.º 5 (22 de março de 2019): 910–30. http://dx.doi.org/10.1177/0899764019837603.
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Nonprofit organizations are often claimed to be schools of democracy: “that produce citizens able and ready to participate in society” (as stated by Dodge and Ospina in Nonprofits as “schools of democracy”: A comparative case study of two environmental organizations, 2016, page 479). This claim is predicated the external role nonprofits play in producing democracy, particularly by engendering civic action. In contrast, this article promotes nonprofits’ internal organizing processes to produce democracy within nonprofits themselves. Drawing on the workplace democracy literature, we explore three main justifications for workplace democracy: consequentialist, deontological, and virtue ethics. Rather than viewing workplace democracy as an extrinsic good—based solely on consequences external to the organization—we argue that it should be considered an intrinsic good, valuable in and of itself. We, therefore, argue for a broadened imaginary for how nonprofits are managed, that include the internal organizational processes and widening of the social mission of nonprofit organization for greater democracy and freedom, based on good work.
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Kim, Mirae. "Characteristics of Civically Engaged Nonprofit Arts Organizations". Nonprofit and Voluntary Sector Quarterly 46, n.º 1 (9 de julho de 2016): 175–98. http://dx.doi.org/10.1177/0899764016646473.
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Nonprofits face increasing pressure to compete in the market, while they must maintain their civic commitment. Focusing on the arts and cultural sector, this study conducts the first large-scale, comprehensive empirical measurement of nonprofits’ engagement in various roles. The article uses a previously validated 18-item role index to categorize nonprofits as primarily engaged in either civic or market functions, so that a subsequent regression analysis can identify the common characteristics of civically active nonprofit arts service organizations. The data come from (a) qualitative interviews with leaders of arts nonprofits, (b) a random national sample of more than 900 arts nonprofits, and (c) Internal Revenue Service (IRS) tax returns of the sample nonprofits. The findings suggest that civically active arts nonprofits have diverse networks, recognize civic engagement as the industry norm, and are consciously aware of their nonprofit status. The results suggest how nonprofits can balance their equally important market- and civic-oriented functions.
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Cox, Terry. "Between East and West: Government–Nonprofit Relations in Welfare Provision in Post-Socialist Central Europe". Nonprofit and Voluntary Sector Quarterly 49, n.º 6 (7 de junho de 2020): 1276–92. http://dx.doi.org/10.1177/0899764020927459.
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This article reviews the main developments in social welfare provision in East Central Europe (ECE), the emergence of nonprofit organizations as welfare providers, and changing nonprofit–government relations in social welfare provision since the early 1990s. In assessing the strengths and weaknesses of nonprofit organization (NPO)–government relations in social welfare provision in ECE, the article suggests that after establishing a firm basis by the mid-2000s, to varying degrees in different countries, nonprofits have not been able to maintain a secure independent role in the face of fluctuating government attitudes to their role and growing competition from private sector and church organizations.
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Haupt, Brittany, e Lauren Azevedo. "Crisis communication planning and nonprofit organizations". Disaster Prevention and Management: An International Journal 30, n.º 2 (8 de janeiro de 2021): 163–78. http://dx.doi.org/10.1108/dpm-06-2020-0197.
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PurposeThe purpose of this paper is to discuss the evolution of crisis communication and management along with its inclusion into the field and practice of emergency management. This paper also discusses the inclusion of nonprofit organizations and the need for these organizations to engage in crisis communication planning and strategy creation to address the diverse and numerous crises that nonprofits are at risk of experiencing.Design/methodology/approachThis paper utilizes a systematic literature review of crisis communication planning tools and resources focused on nonprofit organizations to derive best practices and policy needs.FindingsThe resources analyzed provide foundational insight for nonprofit organizations to proactively develop plans and strategies during noncrisis periods to support their organization when a crisis occurs.Research limitations/implicationsLimitations of this paper include limited academic research and practical resources related to nonprofit organizations and crisis communication planning. As such, several potential avenues for empirical research are discussed.Practical implicationsThis paper provides considerations for nonprofit organizations engaging in crisis communication planning and aspects leaders need to partake in to reduce or eliminate the risk of facing an operational or reputational crisis.Social implicationsThis paper highlights the critical need to generate a crisis communication plan due to the diverse crises nonprofit organizations face and their connection to the emergency management structure. Understanding the crisis and utilizing a crisis communication plan allows nonprofit organizations a way to strategically mitigate the impact of a crisis while also providing essential services to their respective communities and maintain their overall stability.Originality/valueThis paper is unique in its analysis of crisis communication planning resources and creation of a planning framework to assist nonprofit organizations in their planning efforts.
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Hatcher, William, e Augustine Hammond. "Nonprofit Economic Development Organizations and the Institutional Arrangement of Local Economic Development". Journal of Public and Nonprofit Affairs 4, n.º 1 (1 de abril de 2018): 21. http://dx.doi.org/10.20899/jpna.4.1.21-40.
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In the United States, local economic development is increasingly being managed by nonprofit organizations. However, the institutional arrangement of local economic development is an understudied topic in the scholarly literature on nonprofit management and leadership. This paper examines why communities select nonprofits to manage economic development and the effect this institutional arrangement has on local development policy. We hypothesize that the form of local government and the population size of a community are variables affecting the likelihood that a community will select a nonprofit organization for economic development. Additionally, we argue that nonprofit organizations manage economic development differently than agencies directly controlled by local governments. Thus, organizational types influence economic development policy outcomes. To examine the paper’s hypotheses, we use data from the International City/County Management Association’s (ICMA) 2014 economic development survey. The paper’s analysis provides evidence that smaller cities, compared with larger communities, are more likely to select nonprofit organizations to manage economic development, and it appears the selection of a nonprofit to manage economic development influences the type of development tools used by communities.
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Frumkin, Peter, e Alice Andre-Clark. "When Missions, Markets, and Politics Collide: Values and Strategy in the Nonprofit Human Services". Nonprofit and Voluntary Sector Quarterly 29, n.º 1_suppl (março de 2000): 141–63. http://dx.doi.org/10.1177/0899764000291s007.
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This article explores the meaning of nonprofit strategy in the human services through an examination of the challenges facing nonprofit organizations working in the field of welfare-to-work transitions. After considering how the growing competition from large business firms in this field poses a major challenge to nonprofit organizations, the article suggests that many nonprofits are not well equipped to engage in a narrow efficiency competition with large corporations. Instead, nonprofit human service organizations need to develop a strategy that emphasizes the unique value-driven dimension of their programs. Welfare reform legislation can serve as an opening for both faith-based and secular nonprofits to differentiate themselves and to develop a distinctive position within the government-contracting market. From this analysis, the article draws some broader conclusions about the future of strategy in the nonprofit human services in an increasingly competitive environment.
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Sihi, Debika. "The Influence of Leadership and Strategic Emphasis on Social Media Use of Regional Nonprofit Organizations". International Journal of Public Administration in the Digital Age 4, n.º 1 (janeiro de 2017): 1–18. http://dx.doi.org/10.4018/ijpada.2017010101.
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Prior work has established the prevalence of social media as an information dissemination tool for large, national nonprofit organizations. This project adds to that literature by examining the impact of an organization's leadership (executive director background and board influence) and strategic emphasis (customer orientation and financial allocations to social media) on the use of social media for information transmission by regional nonprofit organizations. Insights are gained from leadership at 121 nonprofits and through analysis of 377 days of Facebook data for seven nonprofit organizations. The results suggest that organizations with executive directors who have more experience in the corporate sector and board members who exert greater influence are more likely to utilize social media for information transmission. Greater financial investments in social media actually result in less strategic use of social media, suggesting more investment does not always equate to more effective strategy.
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Krishnan, Ranjani, Michelle H. Yetman e Robert J. Yetman. "Expense Misreporting in Nonprofit Organizations". Accounting Review 81, n.º 2 (1 de março de 2006): 399–420. http://dx.doi.org/10.2308/accr.2006.81.2.399.
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We examine whether nonprofit organizations understate fundraising expenses in their publicly available financial statements. A large body of anecdotal evidence notes that an inexplicable number of nonprofits report zero fundraising expenses. We provide empirical evidence that the zero fundraising expense phenomenon is at least partly due to inappropriate reporting. We then examine to what extent these misreported expenses are the result of managerial incentives. Prior research finds an association between reported expenses and managerial compensation as well as the level of donations received. Using these findings we construct two incentive variables and find a positive association between misreporting behavior and managerial incentives. Our results also suggest that the use of an outside accountant reduces the probability that a nonprofit will misreport expenses, consistent with the use of an outside paid accountant increasing the reliability and usefulness of nonprofit financial reports. Finally, we find that SOP 98-2 reduced the probability that a nonprofit will misreport fundraising expenses.
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MacIndoe, Heather. "How Competition and Specialization Shape Nonprofit Engagement in Policy Advocacy". Nonprofit Policy Forum 5, n.º 2 (1 de outubro de 2014): 307–33. http://dx.doi.org/10.1515/npf-2013-0021.
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AbstractThis paper extends research on nonprofit advocacy by exploring the relationship between competition, nonprofit mission, and policy advocacy. Previous research indicates that charitable nonprofits serving specialized populations, such as immigrants or veterans, often engage in policy advocacy. This could benefit marginalized populations whose interests are articulated by nonprofit organizations. However, population ecology theory in organizational sociology predicts that generalist organizations will outperform specialists in uncertain environments. At the very times when nonprofits serving specialized constituencies should focus on advocacy the most – for example to protect funding in competitive policy environments – they may be least able to do so. Drawing on survey data from charitable nonprofits in Boston, Massachusetts, we find that competition and specialization have direct positive effects on nonprofit engagement in advocacy and the use of formal and grassroots tactics. However, the effect of competition is weakened by nonprofit specialization. Nonprofit specialists that report higher competition for resources are less likely to participate in policy advocacy and use fewer formal and grassroots tactics. Specialists that report higher service delivery competition use fewer formal advocacy tactics. These findings suggest that we should be cautious in looking to the nonprofit sector, particularly organizations serving specialized populations, to provide constituent representation through policy advocacy in competitive environments.
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R. Cooper, Katherine, e Michelle Shumate. "Policy Brief: The Case for Using Robust Measures to Evaluate Nonprofit Organizations". Nonprofit Policy Forum 7, n.º 1 (1 de janeiro de 2016): 39–47. http://dx.doi.org/10.1515/npf-2015-0029.
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AbstractAlthough nonprofit organizations are expected to engage in continuous evaluation, its effectiveness is hampered by limited resources and competing and untested instruments. This paper makes the case for the creation and use of more robust measures in nonprofit evaluation. Specifically, we argue for the involvement of nonprofits in the development of reliable and valid instruments that can be used to benchmark nonprofit organizations against one another and for funders and government to support these efforts through their investment in nonprofit measurement. We cite a particular measure, The Nonprofit Capacities Instrument, as an exemplar.
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Searing, Elizabeth A. M. "Beyond Donations: Isomorphism and Revenue Mix in Nonprofit Start-Ups". Administrative Sciences 13, n.º 3 (16 de março de 2023): 89. http://dx.doi.org/10.3390/admsci13030089.
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The literature on nonprofit growth contains a practical ambiguity regarding which types of revenues to cultivate as a start-up nonprofit. The revenue portfolio of a more established organization may be inappropriate (or unattainable) for a new one, but there may be perils in relying too long on sources of nonprofit start-up capital. We posit that nonprofit entrepreneurs choose to mimic larger organizations in their field for growth rather than rely on the revenue mix of their start-up stage. This study uses two different dynamic econometric models to estimate the role of revenue type and other organizational factors in the growth of young and small nonprofits. We find that mimicking the revenue habits of larger organizations is generally (but not universally) advisable, with most conclusions sensitive to subsector.
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Cannon, Sheila M., e Karin Kreutzer. "Mission accomplished? Organizational identity work in response to mission success". Human Relations 71, n.º 9 (13 de fevereiro de 2018): 1234–63. http://dx.doi.org/10.1177/0018726717741677.
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How do nonprofit organizations reinvent their identities after they have accomplished all or part of their missions? This comparative case study of two Irish peacebuilding organizations explores what happens when their raison d’etre is fundamentally challenged. A successful peace process in Northern Ireland resulted in reduced support for peacebuilding organizations and a perception of mission accomplished. Conventional literature on nonprofit organizations portrays mission success as positive. We show that mission success paradoxically threatens the very existence of the organization as it may lead to member and donor dissociation. We find that mission success leads to identity ambiguity, which catalyses organizational identity work including different rhetorical strategies of self–other talk. We develop a process model illustrating competitive versus integrative approaches to organizational identity work to understand nonprofits adapting to mission success. We draw out lessons for practitioners. Focusing on a renewed mission that is consistent with the organization’s history is more important than finding a quick financial fix. Social purpose organizations can efficiently and effectively be redeployed to address new challenges, rather than recreating new organizations each time.
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Jones, Gareth J., Mike Edwards, Jason N. Bocarro, Kyle S. Bunds e Jordan W. Smith. "Collaborative Advantages: The Role of Interorganizational Partnerships for Youth Sport Nonprofit Organizations". Journal of Sport Management 31, n.º 2 (março de 2017): 148–60. http://dx.doi.org/10.1123/jsm.2016-0118.
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Interorganizational partnerships have been used by nonprofits in a variety of industries to build organizational capacity, yet they are currently underutilized by many youth sport nonprofit organizations. While previous research has highlighted key features of dyadic relationships that inhibit the development and maintenance of partnerships, there has been less attention to the influence of broader or complete networks. This study examined key structural properties of a youth sport nonprofit network in one municipality to determine how interorganizational partnerships were used to build organizational capacity. Whole network analysis was used to study partnerships between youth sport nonprofits and analyze the configuration and structural features of the network. Results indicated a fragmented network of youth sport nonprofit organizations, with the majority of organizations operating independently of one another, and the network itself characterized by unbalanced ties. The discussion highlights how this network structure influences organizational action and contributes to relational issues often observed at the dyadic level. The introduction of a third-party brokerage organization is discussed as a potentially useful strategy for improving this network structure.
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Prentice, Christopher R., e Jeffrey L. Brudney. "Are You Being Served? Toward a Typology of Nonprofit Infrastructure Organizations and a Framework for Their Assessment". Journal of Public and Nonprofit Affairs 4, n.º 1 (1 de abril de 2018): 41. http://dx.doi.org/10.20899/jpna.4.1.41-58.
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Nonprofit infrastructure organizations provide multiple functions to the nonprofit sector: strengthening individual and organizational capacities, mobilizing material resources, providing information and intellectual resources, building alliances for mutual support, bridging the research and practice divide, and connecting nonprofits to the other sectors. Although researchers have described a variety of organizations that support nonprofit activity, they have done little to distinguish them or to explain their primary purposes. In this article, we develop a typology to classify these nonprofit infrastructure organizations, which offers new insight into their various objectives and functions. Based on a review of the relevant literature and interviews with stakeholders, we then construct a necessary framework for the assessment of the infrastructure organizations we have identified. The result is a better understanding of not only the types of nonprofit infrastructure organizations but also the appropriate dimensions for their assessment.
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Bozzo, Sandra L. "Evaluation Capacity Building in the Voluntary/Nonprofit Sector". Canadian Journal of Program Evaluation 17, n.º 3 (janeiro de 2003): 75–92. http://dx.doi.org/10.3138/cjpe.0017.005.
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Abstract: The purpose of this article is to provide an overview of priorities for evaluation capacity building in the voluntary/nonprofit sector and to raise awareness among evaluation professionals of the key issues for nonprofits that may have an effect on evaluations. The various challenges for nonprofit organizations in the evaluation of their programs, projects and activities include the availability of resources, evaluation skill levels, the design of evaluations, and the nature of nonprofit work. Among the priorities for evaluation capacity building in the nonprofit sector that emerge from these challenges are: fostering collaboration; addressing resource and skill needs; exploring methodological challenges; and building a feedback loop into evaluation. There is currently a large opportunity to open the dialogue process in evaluation, for nonprofits to work together, and for nonprofits to work with funders and evaluators to address evaluation challenges. Evaluators have a role to play in meeting evaluation challenges in nonprofit organizations by helping to find strategies for affecting change, exchanging information with the nonprofit sector community on advances being made in this area, and ensuring that efforts are sustainable.
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Zhao, Jianzhi, e Jiahuan Lu. "Does Government Punish Nonprofits for High Administrative Costs in Contracting Decisions?" American Review of Public Administration 50, n.º 3 (13 de dezembro de 2019): 286–96. http://dx.doi.org/10.1177/0275074019893807.
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As government financing of nonprofit organizations to deliver services and implement policies has become a common practice in the public administration landscape, the question of what factors affect government’s source selection has emerged as a significant one. Within this strand of research, how nonprofits’ administrative costs affect their receipt of government contracts is still not fully understood. This article explores that relationship using a large panel data set of U.S.-based international development nonprofits from 1967 to 2014. Different model specifications consistently demonstrate an inverted U-shaped relationship between a nonprofit’s level of administrative costs and its amount of government contracts. In particular, as a nonprofit’s level of administrative costs increases, its amount of government contracts will initially increase, but after its level of administrative costs reaches approximately 16% to 18% of total expenses, further increases in the nonprofit’s level of administrative costs will reduce its amount of government contracts. These findings have implications for both public and nonprofit management.
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Werner, Steve, e Gretchen Gemeinhardt. "Nonprofit Organizations". Compensation & Benefits Review 27, n.º 5 (outubro de 1995): 53–60. http://dx.doi.org/10.1177/088636879502700511.
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White, Gary W. "Nonprofit Organizations". Journal of Business & Finance Librarianship 9, n.º 1 (setembro de 2003): 49. http://dx.doi.org/10.1300/j109v09n01_05.
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Beaton, Erynn, e Hyunseok Hwang. "Increasing the Size of the Pie: The Impact of Crowding on Nonprofit Sector Resources". Nonprofit Policy Forum 8, n.º 3 (20 de dezembro de 2017): 211–35. http://dx.doi.org/10.1515/npf-2016-0012.
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AbstractThe number of nonprofit organizations is rapidly increasing, which has led nonprofit practitioners to complain of funding scarcity, nonprofit scholars to closely study nonprofit competition, and policymakers to consider increasing nonprofit barriers to entry. Underlying each of these perspectives is an assumption of limited financial resources. We empirically examine this assumption using county-level panel data on nonprofit human services organizations from the National Center for Charitable Statistics. Contrary to the limited resources assumption, our fixed-effects models show that increasing nonprofit density, at its current levels, has the effect of increasing sector financial resources in each county. We suggest that these findings prompt a tradeoff for policymakers. A sector with free market entry results in a nonprofit sector with more, smaller nonprofits, but such a sector may have the capacity to serve more people because it has more total sector financial resources. Conversely, a sector with higher barriers to entry would translate to a sector with fewer, larger nonprofits with less overall capacity due to fewer sector financial resources.
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Santora, Joseph C. "A response to global nonprofits’ succession failure". Human Resource Management International Digest 27, n.º 1 (14 de janeiro de 2019): 7–10. http://dx.doi.org/10.1108/hrmid-09-2018-0181.
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Purpose This paper aims to raise the level of awareness of the critical need to have a chief executive succession plan in nonprofit organizations. Design/methodology/approach This paper uses a review of survey literature to determine the degree to which nonprofits plan for chief executive succession. Findings The findings reveal a serious lack of planning for successors in nonprofit organizations. Originality/value This paper underscores the need for a three-pronged approach by nonprofit boards of directors, chief executive officers, and HR departments to address planning for successors to prevent potential chaotic organizational situations and create sustainable nonprofits.
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Gooden, Susan T., Lindsey L. Evans, Michael L. Perkins, Caper Gooden e Yali Pang. "Examining Youth Outcomes of African American–Led Nonprofits". Nonprofit and Voluntary Sector Quarterly 47, n.º 4_suppl (22 de fevereiro de 2018): 34S—54S. http://dx.doi.org/10.1177/0899764018757028.
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This article examines the outcomes of African American–led nonprofit organizations in improving the lives of the youth they serve. Using the framework of representative bureaucracy, this study suggests that demographic similarity among nonprofit leadership and nonprofit clients is transferable to increasing positive youth outcomes within African American–led youth-focused nonprofit organizations. Based on survey data from 727 youth, enhanced by qualitative interviews and focus groups, this research examines youth outcomes across three African American–led nonprofits and compares them with demographically similar youth in their communities. Youth outcomes are analyzed in the areas of academic performance, deviant behavior, family and social support, and self-esteem and resiliency. The findings suggest youth who participate in African American–led nonprofit organizations outperform their peers in the areas of academic performance and self-esteem. These outcomes are important because African American–led nonprofit organizations disproportionately serve African American youth who may not otherwise be served by other extracurricular programming.
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Burks, Jeffrey J. "Accounting Errors in Nonprofit Organizations". Accounting Horizons 29, n.º 2 (1 de janeiro de 2015): 341–61. http://dx.doi.org/10.2308/acch-51017.
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SYNOPSIS This study examines the accounting errors committed by public charities as revealed by searching for disclosures of their corrections in auditor reports, financial statements, and footnotes. A sample of 5,511 audited financial statements, predominantly from the years 2006 to 2010, was obtained from GuideStar, a data provider for nonprofits. Public charities report errors at a rate that is 60 percent higher than that of publicly traded corporations, and almost twice as high as that of similar-sized corporations. The errors are commonly errors of omission (i.e., failing to recognize items). The error rate has a strong positive association with internal control deficiencies and a strong negative association with Big 4 and second-tier auditors. Regressions are unable to detect a significant association between the error rate and organization size, type, or portion of the budget devoted to administrative activities. The error corrections often have low visibility in the financial reports issued by public charities; although they are reported in the footnotes of the audited financial statements, they often are not mentioned in auditor reports and in IRS Form 990s. The study improves our understanding of the accounting challenges faced by nonprofits, and may enhance nonprofit financial reporting by helping nonprofit managers and auditors understand the common circumstances and types of errors, and thus what activities to monitor more closely. The study also contributes to the academic literature by comparing the errors of nonprofits to those of corporations, by examining the outcomes of audits conducted by large as well as small auditors, and by advancing our understanding of discrepancies between audited and unaudited financial reports. Data Availability: Data are available from sources identified in the paper.
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Omer, Thomas C., e Robert J. Yetman. "Near Zero Taxable Income Reporting by Nonprofit Organizations". Journal of the American Taxation Association 25, n.º 2 (1 de setembro de 2003): 19–34. http://dx.doi.org/10.2308/jata.2003.25.2.19.
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In this paper, we provide evidence consistent with nonprofit organizations managing their taxable income to near zero by examining the cross-sectional distribution of taxable income as reported on IRS form 990-T. We find an unusually large number of nonprofits that report taxable income profitability in the range of [–0.01, 0.01). Further analysis finds that various frictions and restrictions impede nonprofits from reporting near zero taxable income. We find that the likelihood that a nonprofit reports near zero taxable income is decreasing in size and when the taxable activity has a tax-exempt counterpart. We also find that charitable nonprofits are less likely to report near zero taxable income than are hospitals. Finally, we find that the use of a paid CPA preparer is associated with a higher probability of reporting near zero taxable income.
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Vermeer, Thomas E., K. Raghunandan e Dana A. Forgione. "The Composition of Nonprofit Audit Committees". Accounting Horizons 20, n.º 1 (1 de março de 2006): 75–90. http://dx.doi.org/10.2308/acch.2006.20.1.75.
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Audit committee composition has attracted significant attention from legislators and regulators in recent years. Although most of the focus has been on corporate audit committees, recent legislative efforts underscore the importance of governance in the nonprofit sector. Using data from a survey of 118 chief financial officers of nonprofit organizations as well as financial data from the GuideStar database, we examine the composition of nonprofit audit committees and factors associated with their composition. The data show that many nonprofits have not adopted Sarbanes-Oxley reforms, since we find that 36 percent of nonprofits have audit committees that are not completely independent. Organizations that are larger, receive government grants, and use a Big 4 auditor are more likely to have audit committees with solely independent directors. Surprisingly, universities and hospitals are less likely to have solely independent directors on the audit committee. Eighty-eight percent of nonprofits have at least one financial expert on the audit committee, and organizations that receive government grants and have an internal audit function are more likely to have a financial expert on the committee. Overall, our findings support the view that nonprofit audit committee composition varies in response to the demands related to the need for resources, the presence of other monitoring mechanisms, and the type of nonprofit.
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Fuller, Ryan P., e Antonio La Sala. "Crisis Communication Preparedness Practices Among U.S. Charitable Organizations: Results From a National Survey". SAGE Open 11, n.º 2 (abril de 2021): 215824402110145. http://dx.doi.org/10.1177/21582440211014516.
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Organizations should prepare for crises, through identifying crisis concerns, having written crisis communication plans, and designating teams for crisis planning and response, for example. Nonprofit organizations, which represent an important sector of U.S. society, are no different in needing to prepare, but to date, a review of their crisis communication preparedness is lacking. Therefore, a national online survey of 2,005 U.S. charitable organizations was administered to determine nonprofit organizations’ adoption of an anticipatory perspective of crisis management. The anticipatory perspective shifts the organization’s focus from reaction to crises to anticipation of them. According to the survey, 75% of organizations reported at least one organizational crisis in the 24 months prior to taking the survey (circa 2017–2019). Loss of a major stakeholder was the most common organizational crisis that had occurred and the greatest future concern. Most nonprofits (97.5%) reported implementing some crisis communication preparedness tactics. Importantly, charitable organizations can enact communication preparedness tactics without significantly detracting from program delivery. Moreover, given the general concerns within the sector, nonprofit organizations should prepare specifically for loss of a major stakeholder and technologically created crises such as data breaches and negative word of mouth on social media.
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Coupet, Jason, Kate Albrecht, Teshanee Williams e Sue Farruggia. "Collaborative Value in Public and Nonprofit Strategic Alliances: Evidence From Transition Coaching". Administration & Society 52, n.º 3 (6 de março de 2019): 405–30. http://dx.doi.org/10.1177/0095399719834270.
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The value created by public–nonprofit (PNP) alliances often emphasizes public sector service delegation to nonprofits, but public and nonprofit organizations often seek to create shared social value with alliances, particularly in sectors where there is coproduction. To better understand shared social value, we apply the Collaborative Value Creation (CVC) framework to investigate value creation in the Transition Coaching sector—nonprofit organizations that provide support to high school students as they transition to college. We interview public and nonprofit executives and staff and find that nonprofits seek resources to help navigate complex bureaucratic public structures related to private client information and centralizing bureaucratic information. We also find shared public and nonprofit value in improving client navigation, knowledge sharing within public bureaucratic structures, and capacity building. Future scholarship should develop the potential for reduced bureaucratic frictions as a point of shared value in PNP alliances.
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Murphy, Haley, e Robbie Waters Robichau. "Governmental Influences on Organizational Capacity: The Case of Child Welfare Nonprofits". Nonprofit Policy Forum 7, n.º 3 (1 de setembro de 2016): 339–67. http://dx.doi.org/10.1515/npf-2015-0040.
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AbstractWhen government agencies interact with nonprofit organizations they have various effects on the organization’s capacity. But, it is unclear how a particular agency’s environment-both internal (i. e. organizational culture) and external (i. e. resource dependency)-determines whether government’s influence on that agency will be positive or negative. Using data from a survey of child welfare nonprofits, this paper examines to what extent a nonprofit’s relationship with government improves or hinders their capacity. Evidence suggests that the nonprofit’s organizational culture, dependency on government funds, and relational contracting has a significant impact on the perception that governmental interaction has made capacity better or worse. Contrary to expectations, there are improvements in management activities as government funding and contracts increases.
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Gardner, Brian, Maryam Roshanaei, J. Andrew Landmesser, Jennifer Breese e Michael Bartolacci. "Addressing the Cybersecurity Issues and Needs of Rural Pennsylvania Nonprofit Organizations". Journal of The Colloquium for Information Systems Security Education 10, n.º 1 (8 de março de 2023): 5. http://dx.doi.org/10.53735/cisse.v10i1.155.
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The need for cybersecurity competence has become a strategic area for all types of organizations, be it large or small, for profit or nonprofit. This is an area of particular concern for smaller nonprofit organizations; and especially for those in rural areas with limited resources to address their cybersecurity risks. Cyber-attacks wreak havoc on the networks and systems for services provided to nonprofit consumers. The problems associated with various types of attacks, from outside nefarious individuals/groups or internal personnel, are particularly difficult for nonprofits in rural communities with limited resources for cybersecurity infrastructure and limited staff proficient in cybersecurity knowledge and skills. We have developed a cybersecurity assessment process to ascertain key needs and weaknesses with respect to cybersecurity for nonprofits in such rural communities in Pennsylvania. Additionally, this grant-sponsored work-in-progress research aims to provide guidance to rural nonprofits with “best practices” and related content that can be easily implemented despite their limitations.
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Leardini, Chiara, Gina Rossi e Stefano Landi. "Organizational Factors Affecting Charitable Giving in the Environmental Nonprofit Context". Sustainability 12, n.º 21 (28 de outubro de 2020): 8947. http://dx.doi.org/10.3390/su12218947.
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Nonprofit organizations operating in the environmental protection and conservation sector face challenging fundraising issues in collecting from individual donors the money needed to accomplish their goals. The purpose of this study was to investigate which organizational factors can play a role in influencing the ability of these organizations to collect charitable contributions. By applying an extended version of the economic model of giving to a sample of 142 environmental nonprofits from the United States, the results of the regression analyses show that the following factors allow these organizations to attract more donations: devoting a high percentage of donations to programs, promoting the organization’s image through fundraising activities, having a large amount of assets that ensures a sustainable financial structure, and providing online information that demonstrates how the organization has dealt with its mission. Moreover, the study reveals that providing high amounts of disclosure on the organization’s website can have a conditional effect on fundraising expenses by boosting the positive effect of these expenses on donations. The results of this study contribute to the debate on the effectiveness of organizational factors in attracting funds from donors willing to support environmental nonprofits.
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Singh Kelsall, Tyson, Jake Seaby Palmour, Rory Marck, A. J. Withers, Nicole Luongo, Kahlied Salem, Cassie Sutherland et al. "Situating the Nonprofit Industrial Complex". Social Sciences 12, n.º 10 (30 de setembro de 2023): 549. http://dx.doi.org/10.3390/socsci12100549.
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This article centers on the nonprofit landscape in Vancouver, Canada, a city that occupies the territories of the xʷməθkʷəy̓əm (Musqueam), sḵwx̱wú7mesh (Squamish), and səlilwətaɬ (Tsleil-Waututh) nations, which have never been ceded to the colonial occupation of Canada. Vancouver has a competitive nonprofit field, with an estimated 1600+ nonprofits operating within city limits. This descriptive review starts by defining what a nonprofit industrial complex (NPIC) is, then outlines an abbreviated history of the nonprofit sector on the aforementioned lands. The article then explores issues related to colonialism, anti-poor legislation, neoliberal governance, the fusing of the public and private sectors, and the bureaucratization of social movements and care work as mechanisms to uphold the status quo social order and organization of power. Focusing on under-examined issues related to the business imperatives of nonprofit organizations in the sectors of housing, health and social services, community policing, and research, this work challenges the positive default framing of nonprofits and charities. Instead, we contend that Vancouver’s NPIC allows the government and the wealthy to shirk responsibility for deepening health and social inequities, while shaping nonprofits’ revenue-generating objectives and weakening their accountability to the community.
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Hsu, Meng-Chueh, e Shang-Yung Yen. "Nonprofit Organization Develop Social Enterprise Business Model in Taiwan: A Case Study of Taiwan’s Large-Scale NPO". International Business Research 13, n.º 1 (18 de dezembro de 2019): 169. http://dx.doi.org/10.5539/ibr.v13n1p169.
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Nonprofit organizations take important roles and functions in our modern society. However, because of the fierce competitions in market and the rapid social changes, nonprofit organizations are facing the same management issues with profit making organizations, such as financial difficulties or lack of resources. In this qualitative research, in order to discuss the issue about nonprofit organization transformation from the prospective of nonprofit management and organization transformation, we interviewed a large nonprofit organization in Taiwan, analyzed the results and provided case studies. We also considered about the social enterprise model to explain the concept between nonprofit organization and social enterprise. In our conclusion, we found that when nonprofit organization transformation took a place and changed the service model into the social enterprise model, the reasons are not limited to the management needs but included to provide the more appropriate services and working approaches. Therefore, the difference between the nonprofit organization and the social enterprise is clarified through this research.
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Siddiki, Saba, e Suzann Lupton. "Assessing Nonprofit Rule Interpretation and Compliance". Nonprofit and Voluntary Sector Quarterly 45, n.º 4_suppl (9 de julho de 2016): 156S—174S. http://dx.doi.org/10.1177/0899764016643608.
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Nonprofit organizations operate within the confines of formalized agreements structured by parent organizations, funders, and partners. Compliance with the rules comprising these agreements leads to organizational legitimacy and the resulting access to resources. At times, compliance can be challenging because internal and external stakeholders exert pressures on nonprofits that can sometimes dissuade rule adherence. These pressures can be amplified when a nonprofit is an affiliate. Affiliate nonprofits must meet accountability demands of their local constituencies while aligning missions, organizational structures, governance, and programmatic activities with parent organizations that might be geographically distant. Affiliate status thus adds a layer of complication to an already complex environment. We conduct an institutional analysis as a basis for assessing how nonprofit affiliates interpret global rules for maintaining affiliate status and factors most important to them in maintaining continued compliance with such rules. Our research is conducted in the context of United Way (UW) affiliate organizations in Indiana.
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Murphy, PhD, Haley, e Jason Pudlo, PhD Candidate. "Bridging cultures: Nonprofit, church, and emergency management agency collaboration after the May 2013 Oklahoma tornado outbreak". Journal of Emergency Management 15, n.º 3 (1 de maio de 2017): 157. http://dx.doi.org/10.5055/jem.2017.0325.
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Community-based organizations, such as nonprofit organizations (NPOs) and churches, play an important role in helping individuals and communities bounce back after a disaster. The nature of disasters requires organizations across sectors to partner together to provide recovery services; however, collaboration is difficult even in times of stability and requires trust and communication to be built through prior collaborative relationships. These prior relationships rarely exist between the majority of the nonprofit sector, churches, and existing emergency management structures. Furthermore, these organizations often have very different cultures, values, and norms that can further hinder successful postdisaster collaboration. The authors use data collected from interviews with nonprofit and church leaders involved in recovery efforts after a series of devastating storms impacted central Oklahoma in 2013 to understand how well nonprofit and church leaders perceive their organizations collaborated with each other and with government and emergency management agencies in response and recovery efforts. Interview data suggest that NPOs and churches without a primary or secondary mission of disaster response and recovery have a difficult time collaborating with organizations involved in existing emergency management structures. The authors suggest that nonprofits with a primary or secondary purpose in disaster response are a potential bridge between other nonprofits and emergency management agencies.
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Song, JiHyeon. "A study on the relationship between the board of directors and fundraising performance of nonprofit organizations: Focusing on composition and roles of the board of directors". Center for Social Welfare Research Yonsei University 76 (30 de março de 2023): 93–124. http://dx.doi.org/10.17997/swry.76.1.4.
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This study attempted to explore the size, composition, roles, and level of participation of the board of directors for nonprofit organizations in Korea, and to examine the relationship between these factors and the fundraising performance of nonprofit organizations. For the examination, this study employed 272 nonprofit organizations with a board from Giving Korea 2019 by the Beautiful Foundation which include information regarding organizational operating status. As a result of analysis, most nonprofit organizations had experts as board members, and the proportion of representatives of volunteers and beneficiaries was the lowest. In addition, among the roles of the board, the level of participation of establishing organizational strategies role was the highest, while, the level of participation of fundraising and giving activities role was the lowest. As a result of the regression analysis, the size of the board, the presence of beneficiary representatives, role of establishing organizational strategies, and role of fundraising and giving activities had a significant relationship with the annual fundraising amount of nonprofit organizations. This study contributed to expanding a comprehensive understanding of the board of directors, which plays a key role in operation and performance of nonprofit organizations. Moreover, by empirically discussing the relevance to the organization's fundraising performance, this study contributed to providing enlarged theoretical and practical understanding of the board of directors and fundrasing performance of nonprofit organization.
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Keating, Elizabeth K., Linda M. Parsons e Andrea Alston Roberts. "Misreporting Fundraising: How Do Nonprofit Organizations Account for Telemarketing Campaigns?" Accounting Review 83, n.º 2 (1 de março de 2008): 417–46. http://dx.doi.org/10.2308/accr.2008.83.2.417.
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The purpose of this study is to examine the frequency, determinants, and implications of misreported fundraising activities. We compare state telemarketing campaign reports with the associated information from nonprofits' annual Form 990 filings to directly test nonprofits' revenue and expense recognition policies. Using a conservative approach that understates the extent to which nonprofit organizations violate the reporting rules, our study indicates that 74 percent of the regulatory filings from nonprofit organizations fail to properly report telemarketing expenses. Smaller nonprofits, less monitored firms, and those with less accounting sophistication are more likely to inappropriately report telemarketing costs as a component of net revenues rather than as expenses. Nonprofits that use external accounting services are more likely to properly classify the cost of their telemarketing campaigns as professional fundraising fees.