Perception of Nonprofit Employees and Board Governance on the Internal Control of Contributions

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Publisher :
ISBN 13 :
Total Pages : 212 pages
Book Rating : 4.:/5 (113 download)

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Book Synopsis Perception of Nonprofit Employees and Board Governance on the Internal Control of Contributions by : Holly Caldwell

Download or read book Perception of Nonprofit Employees and Board Governance on the Internal Control of Contributions written by Holly Caldwell and published by . This book was released on 2019 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research contributes to the very limited number of qualitative studies on the development and implementation of internal controls in nonprofit organizations. The study explored the understanding of perceptions regarding internal controls in cash contributions from nonprofit organizational employees, Executive Directors/CEOs, and board members. This embedded single-case study consists of eight nonprofit organizations located in the Commonwealth of Virginia of the United States. Eleven themes of board governance, communication, contributions, development of policies and procedures, efficiency, fiduciary duty, leadership, resource availability, separation of duties, training, and trust were identified through interviews, review of policies and procedures for cash receipts and deposits, review of IRS Form 990s, and field notes. This study revealed that there continues to be need for greater awareness and understanding of internal controls by nonprofit organizations. In addition, understanding of the roles and responsibilities by both management and board members for financial reporting, along with assessment risk of fraud is noted. The conclusions suggest accounting practitioners should seek to work with smaller nonprofits in identifying where internal control weaknesses exist in cash handling and to provide training and support for understanding financial reporting and assessing fraud risk.

Financial Responsibilities of Nonprofit Boards

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Publisher : BoardSource, Inc.
ISBN 13 : 1586861085
Total Pages : 103 pages
Book Rating : 4.5/5 (868 download)

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Book Synopsis Financial Responsibilities of Nonprofit Boards by : Andrew S. Lang

Download or read book Financial Responsibilities of Nonprofit Boards written by Andrew S. Lang and published by BoardSource, Inc.. This book was released on 2009 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed to help nonprofit board members and senior staff, "The six books address all of the fundamental elements of service common to most boards, including board member responsibilities, how to structure the board in the most efficient manner, and how to accomplish governance work in the spirit of the mission of the organization."--Pg. 2 of Book 1

The Best of Boards

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Publisher : John Wiley & Sons
ISBN 13 : 0870519654
Total Pages : 256 pages
Book Rating : 4.8/5 (75 download)

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Book Synopsis The Best of Boards by : Marci S. Thomas

Download or read book The Best of Boards written by Marci S. Thomas and published by John Wiley & Sons. This book was released on 2016-11-07 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nonprofit organizations’ boards are justifiably passionate about their causes and eager to help their organizations. However, in today’s increasingly regulated climate, board members, who come from diverse backgrounds and may have little financial expertise, can feel overwhelmed by the regulations that are their duty to follow. The Best of Boards: Sound Governance and Leadership for Nonprofit Organizations provides not-for-profit board members and financial managers with the essential fiduciary knowledge and indispensable leadership guidance that they need to meet the challenges of the current not-for-profit environment. This book contains: Financial and ethical guidance for real-life situations Practical leadership advice for novice and experienced board members Assistance for not-for-profit managers tasked with governance challenges Tools, checklists, and templates based on common sense management techniques This publication will build ethically sound management knowledge in not-for-profit board members so that they can ensure the compliance and, ultimately, the success of their organization.

Best of Boards

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Publisher : John Wiley & Sons
ISBN 13 : 1945498935
Total Pages : 256 pages
Book Rating : 4.9/5 (454 download)

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Book Synopsis Best of Boards by : Marci S. Thomas

Download or read book Best of Boards written by Marci S. Thomas and published by John Wiley & Sons. This book was released on 2018-04-03 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Not-for-profit organizations’ boards are justifiably passionate about their causes and eager to help their organizations. However, in today’s increasingly regulated climate, board members, who come from diverse backgrounds and may have little financial expertise, can feel overwhelmed by the regulations that are their duty to follow. This second edition provides not-for-profit board members and financial managers with the essential fiduciary knowledge and indispensable leadership guidance that they need to meet the challenges of the current not-for-profit environment. This book contains the following: Financial and ethical guidance for real-life situations Practical leadership advice for novice and experienced board members Assistance for not-for-profit managers tasked with governance challenges Tools, checklists, and templates based on common sense management techniques

Guide to Nonprofit Corporate Governance in the Wake of Sarbanes-Oxley

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Publisher : American Bar Association
ISBN 13 : 9781590315675
Total Pages : 66 pages
Book Rating : 4.3/5 (156 download)

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Book Synopsis Guide to Nonprofit Corporate Governance in the Wake of Sarbanes-Oxley by : ABA Coordinating Committee on Nonprofit Governance

Download or read book Guide to Nonprofit Corporate Governance in the Wake of Sarbanes-Oxley written by ABA Coordinating Committee on Nonprofit Governance and published by American Bar Association. This book was released on 2005 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written for directors of nonprofit organizations and practitioners, this guidebook provides a complete overview of the major reforms enacted or triggered by the Sarbanes-Oxley Act, including governance reforms promulgated by the SEC and the Stock Exchanges.

Nonprofit Governance and Management

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Publisher : American Bar Association
ISBN 13 : 9781590310410
Total Pages : 746 pages
Book Rating : 4.3/5 (14 download)

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Book Synopsis Nonprofit Governance and Management by : Victor Futter

Download or read book Nonprofit Governance and Management written by Victor Futter and published by American Bar Association. This book was released on 2002 with total page 746 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated edition of Nonprofit Governance: The Executive's Guide expands the scope of its popular predecessor to address issue relevant to both directors and managers of nonprofit.

Governance as Leadership

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Publisher : John Wiley & Sons
ISBN 13 : 1118045912
Total Pages : 210 pages
Book Rating : 4.1/5 (18 download)

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Book Synopsis Governance as Leadership by : Richard P. Chait

Download or read book Governance as Leadership written by Richard P. Chait and published by John Wiley & Sons. This book was released on 2011-01-11 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new framework for helping nonprofit organizations maximize the effectiveness of their boards. Written by noted consultants and researchers attuned to the needs of practitioners, Governance as Leadership redefines nonprofit governance. It provides a powerful framework for a new covenant between trustees and executives: more macrogovernance in exchange for less micromanagement. Informed by theories that have transformed the practice of organizational leadership, this book sheds new light on the traditional fiduciary and strategic work of the board and introduces a critical third dimension of effective trusteeship: generative governance. It serves boards as both a resource of fresh approaches to familiar territory and a lucid guide to important new territory, and provides a road map that leads nonprofit trustees and executives to governance as leadership. Governance as Leadership was developed in collaboration with BoardSource, the premier resource for practical information, tools and best practices, training, and leadership development for board members of nonprofit organizations. Through its highly acclaimed programs and services, BoardSource enables organizations to fulfill their missions by helping build effective nonprofit boards and offering credible support in solving tough problems. For the latest in nonprofit governance, visit www.boardsource.org, or call us at 1-800-883-6262.

The High-Performance Board

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Publisher : John Wiley & Sons
ISBN 13 : 0787965219
Total Pages : 210 pages
Book Rating : 4.7/5 (879 download)

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Book Synopsis The High-Performance Board by : Dennis D. Pointer

Download or read book The High-Performance Board written by Dennis D. Pointer and published by John Wiley & Sons. This book was released on 2002-08-29 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: While boards acknowledge they bear ultimate responsibility and accountability for their organizations' affairs, governance quality is often far from optimal. The High- Performance Board offers pragmatic and candid advice about what your board must do to maximize performance and contributions. The authors provide sixty-four principles designed to help your board achieve peak performance. They describe every principle in detail and present best practices and practical applications for each one. Each section of the book concludes with a board check-up-a set of questions that can be used to assess your board in light of the principles. A quick read for busy board members, this book is the ultimate board "drivers' manual."

Sarbanes-Oxley for Nonprofit Boards

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Publisher : Wiley
ISBN 13 : 0470050020
Total Pages : 256 pages
Book Rating : 4.4/5 (7 download)

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Book Synopsis Sarbanes-Oxley for Nonprofit Boards by : Peggy M. Jackson

Download or read book Sarbanes-Oxley for Nonprofit Boards written by Peggy M. Jackson and published by Wiley. This book was released on 2006-11-03 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Sarbanes-Oxley (SOX) bar has been raised-is your nonprofit board up to the task? Nonprofit boards are in a fishbowl of scrutiny much like their private sector counterparts. With recent media focus on investigations of false charities, and more disturbingly, of household-name nonprofits that have abused donor trust by misdirecting donations, the heat is on the nonprofit board to rehabilitate its organizational profile. Encouraging boards to reclaim their role as the ultimate authority within their nonprofit, nationally recognized nonprofit expert Dr. Peggy Jackson supplies tips for leveraging the power and value of SOX requirements within the nonprofit organization. Containing sample documents, forms, and checklists to introduce best practices into any nonprofit organization, this complete guide is a practical, hands-on tool for equipping your nonprofit's board toward a higher quality of control. Relevant for both the large and small nonprofit organization, this must-have book effectively brings pragmatic clarity to a complex topic, and explains how to blend Sarbanes-Oxley requirements into the nonprofit organization, with topics including: Common factors that contribute to nonprofit board dysfunction Moving nonprofit governance into the twenty-first century Intervention techniques for moving your board forward Establishing strategies for lasting change Creating a platinum standard for governance Helping your nonprofit board understand and implement SOX requirements, Sarbanes-Oxley for Nonprofit Boards will be indispensable as a guide and will reinforce your nonprofit's financial structure and reputation.

Financial Responsibilities of the Nonprofit Board

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Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Financial Responsibilities of the Nonprofit Board by : Andrew S. Lang

Download or read book Financial Responsibilities of the Nonprofit Board written by Andrew S. Lang and published by . This book was released on 1998 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Governance and Strategic Philanthropy in Grant-Making Foundations

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Publisher : Springer
ISBN 13 : 3030163571
Total Pages : 158 pages
Book Rating : 4.0/5 (31 download)

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Book Synopsis Governance and Strategic Philanthropy in Grant-Making Foundations by : Giacomo Boesso

Download or read book Governance and Strategic Philanthropy in Grant-Making Foundations written by Giacomo Boesso and published by Springer. This book was released on 2019-07-06 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the role of grant-making foundations in supporting local communities, and how effective governance can contribute to greater success of the social projects they finance. The book considers the extent to which granting foundations act as social investment banks or strategic philanthropists, and identifies possible areas of evolution and improvement in the granting process of foundations similar to other innovative firms. It seeks to explore the possibility of foundations becoming a reference point in the Third Sector for innovativeness and risk taking.

Nonprofit Governance

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Publisher : John Wiley & Sons
ISBN 13 : 0470486198
Total Pages : 288 pages
Book Rating : 4.4/5 (74 download)

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Book Synopsis Nonprofit Governance by : Bruce R. Hopkins

Download or read book Nonprofit Governance written by Bruce R. Hopkins and published by John Wiley & Sons. This book was released on 2009-04-22 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nonprofit Governance Law, Practices & Trends Governance seems to be the subject that is perched atop every nonprofit lawyer's worry/wish list, despite the fact that there is not much law on the point, particularly at the federal level. This ascension in importance is largely due to the various organizations propounding best practices and principles for public charities and other forms of nonprofit organizations, the IRS's redesigned Form 990, the agency's aggressive push of certain good governance principles in the tax-exempt organizations' setting, and scandals brought to light by the Senate Finance Committee staff. Stemming from the authors' endless hours of meditating over the new Form 990 and sifting through the many (and often inconsistent) best practices principles, Nonprofit Governance fills the need for some cohesion in the realm of nonprofit governance by providing in-depth coverage and explanations of the laws, practices, and trends in this volatile area. An invaluable resource for nonprofit executives, officers, directors, nonprofit lawyers, accountants, members of boards of directors, and consultants, legal experts Bruce R. Hopkins and Virginia Gross's Nonprofit Governance brims with detailed documentation and references to regulations, rulings, cases, and tax literature (which includes current articles and tax law review notes). Here, readers will find a wealth of clarifying information on: Federal and state law fundamentals Board member responsibilities and liability Nonprofit governance principles Nonprofit governance issues Application of the private benefit doctrine Governance and the redesigned Form 990 Recommended polices and procedures Governance case studies Governance legal audit A law primer for nonprofit board members And much more The book includes an exhaustive index, Internal Revenue Code citations and numerous case studies, tips, forms, and checklists to round out the authoritative coverage. Nonprofit Governance is an indispensable guide to, and through, all of the governance policymaking that is unfolding, to improve the management of nonprofit organizations as well as to help organizations be in compliance with nonprofit governance law.

Nonprofit Governance

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Publisher :
ISBN 13 :
Total Pages : 370 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Nonprofit Governance by : Victor Futter

Download or read book Nonprofit Governance written by Victor Futter and published by . This book was released on 1997 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Principles for Good Governance and Ethical Practice

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Publisher :
ISBN 13 : 9780986154812
Total Pages : 52 pages
Book Rating : 4.1/5 (548 download)

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Book Synopsis Principles for Good Governance and Ethical Practice by : Sector Independent

Download or read book Principles for Good Governance and Ethical Practice written by Sector Independent and published by . This book was released on 2015-02-25 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Developed by the Panel on the Nonprofit Sector, the Principles for Good Governance and Ethical Practice outline 33 principles of sound practice related to legal compliance and public disclosure, effective governance, financial oversight, and responsible fundraising. These principles, especially in conjunction with the Principles Workbook, help organizations assess and improve their operations. Organizations that have applied the Principles report increased capacity to achieve their missions, including improved governance, stronger organizational cultures and practices, and increased credibility with funders, individual donors and community partners.

Nonprofit Board Chair and Executive Director Perceptions of Board and Management Staff Roles and Responsibilities in Fundraising

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Publisher :
ISBN 13 :
Total Pages : 144 pages
Book Rating : 4.:/5 (958 download)

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Book Synopsis Nonprofit Board Chair and Executive Director Perceptions of Board and Management Staff Roles and Responsibilities in Fundraising by : Ruth Tamar Jones Nichols

Download or read book Nonprofit Board Chair and Executive Director Perceptions of Board and Management Staff Roles and Responsibilities in Fundraising written by Ruth Tamar Jones Nichols and published by . This book was released on 2016 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nonprofit organizations in the social service sector are critical instruments for providing programs and services that meet the needs of vulnerable individuals. Although new and persistent social problems demonstrate a compelling need for the existence of these organizations, environmental shifts have created uncertainty with regard to long-term sustainability (Mulroy, 2004; Schmid, 2004). While the existing literature has expanded knowledge regarding strategies employed by nonprofit organizations during times of environmental turbulence (Board Source, 2005; Independent Sector, 2007), few studies have utilized a qualitative approach or resource dependence and contingency theories to understand how boards of directors and management staff work together in fundraising to achieve organizational sustainability (Ahmed, 2005; Brown, 2005). This study employed a multiple case study design utilizing qualitative research methodology to explore nonprofit board chair and executive director perceptions of board and management staff roles and responsibilities in fundraising. A grounded theory approach to data analysis, guided by a constructivist epistemology, helped describe the multiple realities that exist in the nonprofit social service sector concerning fundraising. The study included a non-probability, purposive sample involving nine nonprofit social service organizations serving children and families. The findings suggest that environmental shifts such as changes in funding, social or public policies, and client demographics influence perceptions about roles and responsibilities in fundraising. Additionally, management staff, as opposed to the board of directors, are recognized as critical in leading fundraising efforts. Further, boards of directors and management staff are perceived as a "dynamic duo" for engaging in boundary-spanning activities. Finally, organizational demographics such as revenue sources for the annual budget, board structure, and board composition influence perceptions about roles and responsibilities in fundraising. These findings have the potential to shape future empirical research studies and inform the development of educational programs that prepare social workers for leadership as executive-level administrators.

Board Members' Involvement in Nonprofit Governance

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Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Board Members' Involvement in Nonprofit Governance by : Catherine McDonald

Download or read book Board Members' Involvement in Nonprofit Governance written by Catherine McDonald and published by . This book was released on 1993 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Compensating Controls and Agency Conflicts in the Absence of Owners

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Publisher :
ISBN 13 :
Total Pages : 97 pages
Book Rating : 4.:/5 (112 download)

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Book Synopsis Compensating Controls and Agency Conflicts in the Absence of Owners by : Jean Ryberg Bradley

Download or read book Compensating Controls and Agency Conflicts in the Absence of Owners written by Jean Ryberg Bradley and published by . This book was released on 2017 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation consists of three essays using publicly reported internal control deficiencies to examine agency conflicts in the unique organizational setting provided by nonprofit charter schools. In my first essay, I find evidence that increased agency conflicts in nonprofit charter schools are not associated with increased internal control weaknesses, as charter schools are less likely to disclose internal control weaknesses in federal single audits than are (1) nonprofits in general and (2) traditional public schools in California and Texas serving students in the same communities. My second essay finds evidence that charter school Boards of Directors consider both current and prior year internal control weaknesses when setting executive compensation, rewarding managers who show improvements in controls. My third essay examines the relationship between reported internal control weaknesses and subsequent behavior of external stakeholders, including donors and customers. I find that, contrary to prior research, contributions to nonprofit charter schools are positively associated with prior year reports of internal control deficiencies. This outcome may reflect donors’ responding to control weaknesses by increasing support for schools without resources sufficient to implement adequate internal controls, or it may indicate that donors are committed to the mission of the school and are not dissuaded by the presence of internal control issues. In contrast, I find no relationship between customer demand as measured by student enrollment, indicating that customers (i.e., students and their parents) are either unaware of or unconcerned by reports of internal control deficiencies. This dissertation will help inform the debate over internal control reporting and its efficacy as a governance mechanism for nonprofits, thereby providing information useful to donors, taxpayers, and other constituents in making resource allocation decisions, including requirements for federal single audits.