Reengineering Nonprofit Financial Accountability: Toward a More Reliable Foundation for Regulation

Today, the annual IRS Form 990 tax filing is the principal annual disclosure mechanism of nonprofit organizations. Over time, considerable thought has been put into finding ways to improve access and use of the 990 Form, with only scant attention focused on whether the 990 is the right data source on which to build a system of nonprofit accountability. This paper takes a broader perspective, assessing not only the quality of the financial data and its availability, but also the entire financial reporting model. The paper begins with a framework for thinking about organizational accountability. It then examines the current structure of nonprofit financial reporting and contrasts it with alternative systems developed for publicly traded firms and credit unions. The paper concludes with recommendations for improving nonprofit accountability by reengineering the reporting and oversight systems in the sector.This publication is Hauser Center Working Paper No. 4. 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

The Price of Doing Good: Executive Compensation in Nonprofit Organizations

This article examines whether nonprofit executive pay patterns are consistent with the espoused social mission of these organizations. We find that nonprofit CEOs are paid a significant fixed component, and many CEOs also receive additional pay associated with managing larger sized organizations. Our analysis indicates that nonprofit executive compensation is not significantly related to CEO performance, as measured either by improved fund-raising results or better administrative efficiency. This weak pay-for-performance link may be due in part to nonprofits concern about violating the non-distribution constraint in the sector, which prohibits the distribution of excess earnings. While nonprofits may not be breaching the letter of the law, some organizations appear to challenging its spirit: We present evidence that CEO compensation is significantly higher in organizations where free cash flows is present, as measured by commercial revenues, liquid assets and investment portfolios.This publication is Hauser Center Working Paper No. 8. 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

E-access, e-maturity, e-safety: a learner survey

The report explored young people's access to technology in school and at home and the skills, knowledge and confidence of learners when using technology for learning.In addition, the project has sought to identify any links between learner attitudes, school characteristics, and learners' technological skills, e-confidence and levels of e-maturity. The NFER conducted a large-scale national survey with primary and secondary school learners in England. The survey was administered between November and December 2008, and was completed by over 4,000 learners: 1,990 learners in primary schools (in Year 6) and 2,061 learners in secondary schools (in Year 10)

Large Angular Scale Polarization of the Cosmic Microwave Background and the Feasibility of its Detection

In addition to its spectrum and temperature anisotropy, the 2.7K Cosmic Microwave Background is also expected to exhibit a low level of polarization. The spatial power spectrum of the polarization can provide details about the formation of structure in the universe as well as its ionization history. Here we calculate the magnitude of the CMB polarization in various cosmological scenarios, with both an analytic and a numerical method. We then outline the fundemental challenges to measuring these signals and focus on two of them: achieving adequate sensitivity and removing contamination from foreground sources. We then describe the design of a ground based instrument (POLAR) that could detect polarization of the CMB at large angular scales in the new few years.Comment: 40 pages, 7 figures, accepted for publication in the Astrophysical Journa

Plenary Speaker Biographies

Biographies of the 2019 Plenary Speakers for the Carolina Sports Analytics Meetin

Evaluating a New Pattern Development Process for Interface Design: Application to Mental Health Services

Increased incidence of mental illness in Australia\u27s indigenous youth is a major concern. Despite significant investment in programs to improve the situation, the absence of reliable and valid tools to assess the quality of mental health services is hindering progress. This project creates patterns that can be used to build better evaluation tools. This study develops and tests a new pattern language development process for the design of culturally sensitive user interfaces. Drawing on the pattern approach within the human-computer interface literature, we propose a distinctive set of procedures that aim to: (1) improve the validity of patterns; (2) improve the organisation of pattern languages; and (3) integrate stakeholder values into the interface design process. As a proof of concept, we will test our approach in the mental health services setting using data from a sample of indigenous youth in the Northern Territory of Australia