Using Archival Data Sources to Conduct Nonprofit Accounting Research

Research in nonprofit accounting is steadily increasing as more data is available. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit research, we discuss archival data sources available to nonprofit researchers, data issues, and potential resolutions to those problems. Overall, our paper should raise awareness of data sources in the nonprofit area, increase production, and enhance the quality of nonprofit research

Is it Time to Address Selective Disclosure for Nonprofit Organizations?

Over the past two decades, there have been several highly publicized nonprofit scandals that have eroded the publics confidence in the sector (Aviv 2004). Significant changes in nonprofit regulation have been implemented to address these concerns that have expanded the financial information available to the public. Interestingly, the calls for more nonprofit accountability have not focused on an important concern, that of selective disclosure. This is a practice under which an organization provides material information to some constituents while withholding it from others. This paper argues that practice is frequently observed in the nonprofit sector. As the New Era Philanthropy scandal highlighted, this practice can pose substantial risks to the nonprofit sector by facilitating fraud and harming the publics trust. The paper describes the existing nonprofit reporting requirements and potential shortcomings. It examines two alternative disclosure environments, the Freedom of Information Act (FOIA) in the federal government and corporate securities regulation, particularly Regulation Fair Disclosure, and their limitations. It will then discuss what measures could be taken to address selective disclosure in the nonprofit sector.This publication is Hauser Center Working Paper No. 33.7. Hauser Working Paper Series Nos. 33.1-33.9 were prepared as background papers for the Nonprofit Governance and Accountability Symposium October 3-4, 2006

What do Nonprofits Stand For? Renewing the Nonprofit Value Commitment

Nonprofit organizations are under assault today as perhaps never before, with consequences that could be profound for the future of these organizations and for those they serve. Proposals to cap the federal tax deduction for charitable contributions have become an increasingly common feature of budget-balancing measures from both ends of the political spectrum; a growing number of state and local governments have imposed new taxes and other fees on nonprofits, and shifts in government payment methods that advantage forprofit businesses have led to a significant loss of market share for nonprofits in a number of traditional nonprofit fields of activity.This report grows out of a first step toward meeting this challenge: to see whether there is a meaningful degree of consensus about the distinctive values of the nonprofit sector among a significant portion of the sector's organizations. More than that, the work on which this report is based also sought to explore two other matters: first, how well nonprofit organizations feel they actually embody the values they profess; and second, how successful they feel the sector has been in conveying these values to key stakeholders and supporters.To shed light on these matters, the Johns Hopkins Nonprofit Listening Post Project surveyed the 1,500 nonprofit organizations in the three core fields of human services, community development, and the arts that have agreed to serve as the Project's eyes and ears on major developments affecting the nonprofit sector across the country. The results reflect the responses of 731 organizations -- enough to provide a statistically significant sample of nonprofit organizations of various sizes, and of nonprofit activity, in these fields.While we do not claim these results are representative of the nonprofit sector as a whole (hospitals and higher education, for example, are not included), we do believe they are representative of both the total number of organizations and the lion's share of the nonprofit activity in these three core fields, which embrace a significant portion of all nonprofit organizations

Building the Nonprofit Sector: Statewide Convenings on Future Trends

This report provides summary findings from seven convenings in May 2014 to discuss the current trends affecting the nonprofit sector and needs for future capacity building. Attendees represented a statewide cross-section of nonprofit organizational leaders in arts and culture, community development, education, environment, health, and human services, as well as representatives of funding organizations and consultants serving the nonprofit sector. A total of seven meetings were convened on Hawai'i (1), Kaua'i (1), Maui (1), and O'ahu (4 - 2 groups of nonprofit leaders, 1 funders' group, and 1 consultants' group)

Built to Last: Our Legacy and Our Future -- Nonprofits and the Regional Economy

In 2003, The Forbes Funds surveyed the population of nonprofits in Allegheny County.In 2006, The Forbes Funds again commissioned the Allegheny County Nonprofit Benchmark Survey, and, upon receiving responses, called upon researchers from Carnegie Mellon University not only to make sense of the data but also to contextualize the findings against what we already know about the county's nonprofit sector as well as what we know about the state of things generally. Findings from the Nonprofit Benchmark Survey demonstrate the resilience as well as the fraying of our region's nonprofit sector

Assessing Nonprofit CEO Compensation: Does the Media Provide a Fair Perspective?

The media plays an active role in forming external stakeholders’ perception of business matters. When it comes to nonprofit business, the media is a source of information that, in theory, works to bridge the gap between external stakeholders’ unfamiliarity with nonprofit regulation and what is actually required of the nonprofit sector. This concept is especially present regarding the topic of nonprofit CEO compensation. The goal of this paper is to discuss how media addresses nonprofit CEO compensation and to determine whether or not the media fairly portrays the entire story by assessing current data along with trends in historical data, namely of two organizations, the American Red Cross and Goodwill Industries, Inc. This study will enter into the discussion of nonprofit CEO compensation and discuss the nature of nonprofits, the requirements of nonprofit CEO compensation, and CEO compensation as it is portrayed by the media and therefore likely perceived by society. The purpose of the analysis is to determine whether nonprofits actually compensate their CEOs as the media suggests. With this information, external stakeholders will be better equipped to answer the above questions themselve

Balancing Margin and Mission: Nonprofit Competition in Charitable versus Fee-Based Programs

Competition in the nonprofit world has intensified in recent years, and nonprofit managers are challenged to devise strategies that will serve both organizational needs and public interest. We propose a framework for thinking about nonprofit competition based on the intersection of two dimensions: the domain of competition, which can be either fee-based or donative activities; and the competitive strategy, which can be either price- or differentiation-based. The experience of the American Red Cross, a prominent nonprofit organization facing competition in both fee-based and donative domains, provides data for the elaboration of the framework, and for tentative conclusions about the implications of nonprofit competition for both margin and mission.This publication is Hauser Center Working Paper No. 11. The Hauser Center Working Paper Series was launched during the summer of 2000. The Series enables the Hauser Center to share with a broad audience important works-in-progress written by Hauser Center scholars and researchers

Nonprofit Leadership: A Sampler of Networks, Fellowships, and Workshops

The Leadership Working Group of the Nonprofit Congress (a major initiative of the National Council of Nonprofit Associations) began meeting in February 2007 to examine the status of leadership development throughout the nonprofit sector and attempt to draw conclusions based on what they observed. The product of their research is the report Nonprofit Leadership: A Sampler of Networks, Fellowships, and Workshops. The purpose of this document is to provide information and guidance to those building or growing leadership programs. It includes qualitative reviews of 12 leadership programs throughout the country. This report was just the first step in a larger effort to identify the leadership needs of the sector and provide resources to help fill those needs. The Leadership Working Group has also developed curriculum pieces for nonprofits to use in encouraging intergenerational dialogue and building leadership among all staff. This document, titled "Work With Me: Intergenerational Conversations for Nonprofit Leadership," seeks to provide a means for nonprofit staffers of all generations to discuss the organizational, structural, and emotional barriers to true leadership transfer. For more information on that document, please visit our website: http://www.nonprofitcongress.org/workwithme

Volunteering Reinvented: Human Capital Solutions for the Nonprofit Sector

To grow and adapt in today's continuously changing society, a nonprofit organization must recognize the value and contribution of both its paid staff and volunteers. Simply recruiting large numbers of volunteers, however, does not necessarily translate into success for the nonprofit sector or the community at large. Successful results are achieved when an organization is able to support, mobilize, and manage its volunteer resources for the greatest possible impact on a problem or need.In a competitive environment where resources are often scarce, nonprofit executives and boards of directors have become more strategic about how they leverage the various resources at their disposal:money, space, inkind donations, equipment, technology, and employees. Unfortunately, however, one of the most powerful and plentiful resources of all -- volunteers -- continues to receive short shrift from nonprofit leadership. This paper is intended to educate nonprofit executives about volunteering as a key human resource strategy, illustrate that volunteering is not just nice but necessary, and demonstrate the value volunteers bring to an organization that strategically plans for how to use them both to support infrastructure and to deliver programs and services