Help Your Nonprofit Clients Improve Their Accounting for Capital and In-Kind Donations

Many nonprofit organizations, especially smaller ones, lack skilled financial professionals either on staff or on the board. Auditors and other external CPAs are in an excellent position to help these clients present their financial results in ways that will avoid misunderstanding and confusion on the part of financial statement users both inside and outside the client organization. Two areas that have created special problems for nonprofits are accounting for large capital donations and for in-kind donations. We’ll look at the problems first; then show you accounting solutions you can bring to your clients

The Distress Thermometer and Its Validity: A First Psychometric Study in Indonesian Women with Breast Cancer.

Purpose: This study aims to translate the Distress Thermometer (DT) into Indonesian, test its validity in Indonesian women with breast cancer and determine norm scores of the Indonesian DT for clinically relevant distress. Methods: First, the original version of the DT was translated using a forward and backward translation procedure according to the guidelines. Next, a group of 120 breast cancer patients who were treated at the Outpatient Surgical Oncology Clinic in Hasan Sadikin Hospital in Indonesia completed a standard socio-demographic form, the DT and the Problem List, the Hospital Anxiety and Depression Scale (HADS) and the WHO Quality of Life (WHOQOL-BREF). Results: Receiver operating characteristic (ROC) curve analyses identified an area under the curve = 0.81 when compared to the HADS cutoff score of 15. A cutoff score of 5 on the DT had the best sensitivity (0.81) and specificity (0.64). Patients who scored above this cutoff reported more problems in the practical, family, emotional, spiritual/religious and physical domains (30 out of 36 problems, p-value<0.05) than patients below the cutoff score. Patients at advanced stages of cancer experienced more emotional and physical problems. Patient's distress level was negatively correlated with overall quality of life, general health and all quality of life domains. Conclusions: The DT was found to be a valid tool for screening distress in Indonesian breas

Metal-(phenylthio)alkanoic acid interactions-X. The crystal structures of thallium(I) (phenylthio)acetate(phenylthio)acetic acid adduct, caesium (2,4-dichloro-5-methylphenylthio)acetate(2,4-dichloro-5-methylphenylthio)acetic acid adduct, caesium (phenylthio)acetate(phenylthio)acetic acid adduct and caesium 2-(phenylthio)propionate monohydrate

Crystal structures of four univalent metal complexes with (phenylthio)acetic acid (PTAH), (2,4-dichloro-5-methylphenylthio)acetic acid (DCMPTAH), and 2-(phenylthio) propionic acid (PTPAH) have been determined using X-ray diffraction. The thallium complex, [Tl(PTA)(PTAH)], (1) is orthorhombic, space group Pccn, Z = 4, a = 10.466(6), b = 26.75(1), c = 6.013(2) Å. [Cs(DCMPTA)(DCMPTAH)], (2) is triclinic, space group Pl, Z = 1, a = 5.159(3), b = 6.898(3), c = 16.500(8) Å, a = 90.04(4), β = 94.22(4) and γ = 103.27(4)°. PTAH forms an adduct [Cs(PTA)(PTAH)], (3) which is monoclinic, space group Cc with Z = 4, a = 35.88(1), b = 7.201(2), c = 6.907(1) Å, β = 91.19(2)°. PTPAH forms a conventional hydrated complex, [Cs(PTPA)(HO)], (4), which is orthorhombic, Pbca, with Z = 8, a = 8.849(4), b = 9.500(3), c = 29.78(1) Å. The structures (1-4) were refined to residuals of 0.078, 0.087, 0.030 and 0.036 for 1353, 1571, 2225, 1807 "observed" reflections, respectively. Both 1 and 2 are examples of acid salts of the type, MHX, where X and HX are crystallographically equivalent. The molecules are polymeric and have bonded ligands as well as adducted acid species. 3 is an example of a type B (MX·HX) salt with X and HX crystallographically different. 4 is an example of a normal Cs salt. The Tl compound (1 is disordered with only half the general position sites occupied by the metal atom. Each site is at the centre of a distorted MOS octahedron with very short bonds to both asymmetric bidentate and bridging carboxylate groups [TlO, 2.22, 2.44(1) Å] and to the thioether S [TlS,2.517(4)Å]. In 2, the Cs atom is at the centre of symmetry of a distorted MO octahedron. It has a polymer structure with acetate bridges linking consecutive Cs atoms and carboxylate oxygen also bifurcated between two Cs atoms. The CsO distances are 3.123(10), 3.152(8) and 3.237(8)Å. Complex 3 has an irregular MO polyhedron about Cs with bonds from both PTA and PTAH ligands [CsO range, 3.03-3.45(1) Å; mean, 3.23(1) Å], and extends into a 2-D polymer structure. Compound 4 is also polymeric but with distorted octahedral MO coordination, bridging through both carboxylate and water oxygens [CsO range, 3.02-3.33(1) Å; mean, 3.20(1) Å]

The crystal structure of catena- (μ-[2-Methyl-2-(phenylthio)propanoato- O, O']- (tris-μ-[2-methyl-2-(phenylthio)propanoato- O, 0']-dizinc(II)))

The crystal structure of the anhydrous zinc(II) complex of 2-methyl-2-(phenylthio)propanoic acid, with formula [Zn(CHO)], has been determined by X-ray diffraction at 20°C and refined to a residual R 0·041 for 2885 observed reflections. Crystals are monoclinic, space group P2, with two dimer units of the polymer in a unit cell with dimensions a 12·710(4), b 13·760(2), c 12·699(6) Å, β 95·44(5)°. The polymer structure is based on a repeating tris-carboxylate-bridged dimer unit with each zinc centre tetrahedral [Zn-O (mean) 1·958(5) Å, Zn-Zn 3·393(2) Å]. The dimer is extended into a linear polymer chain by an O, O' bridge through the carboxy group of the fourth carboxylate ligand

The Crystal and Molecular Structure of catena-{Aquabis[2-methyl-2-(phenylthio)- propanoato]cadmium(II) monohydrate}

The crystal structure of the cadmium complex of 2-methyl-2-(phenylthio)propanoic acid, [Cd(CHSC(CH)CO)(HO)]. HO has been determined by X-ray diffration and refined to a residual R 0• 051 for 2725 observed reflections. Crystals are orthorhombic, space group P bca with a 10• 819(2), b 9• 030(1), c 47• 24(2) Å and Z 8. The stereochemistry about cadmium is distorted MOS seven-coordinate with Cd-S 2• 747(2) Å and a Cd-O range 2• 277-2• 491(5) Å. Bonds are from cadmium to a water, and to four oxygens from two bidentate carboxylate groups, one of which also forms a polymer link. The same carboxylate group is also involved in a five-membered (S, O) chelate ring