Cover -- Title Page -- Copyright Page -- Contents -- Preface -- Acknowledgments -- Share Financial Sustainability for Nonprofit Organizations -- Part I: Conceptual Framework -- 1. The Nonprofit Organization Universe -- Objectives -- About the Term "Nonprofit Organization" -- Nonprofit and For-Profit Corporations -- Nonprofit Corporation as Nonprofit Organization -- Nonprofit Organization as Organization -- Scope of the Nonprofit Sector in the United States -- Types of Nonprofit Organizations in the United States -- Starting a Nonprofit Organization -- Conclusion -- Questions and Activities -- References -- 2. Financial Sustainability -- Objectives -- About Sustainability -- Sustainable Business -- Factors Affecting Financial Sustainability -- Financial Management -- Budget -- Financial Statement Analysis -- Financial Sustainability Plan -- Social Enterprise -- Fund-Raising -- Grant Seeking -- Investment -- Risk Management -- Collateral Factors -- Environmental Factors -- Indicators of Financial Sustainability -- Financial Sustainability Implications in the Real Life of a Nonprofit Organization -- Questions and Activities -- References -- Part II: Organization and Planning -- 3. Governance and Financial Sustainability -- Objectives -- What is Governance? -- Corporate Governance -- Governance Theories -- Nonprofit Governance -- Nonprofit Governance and Bylaws -- Principles of Nonprofit Governance -- Governance and Board of Directors -- Why are Boards Important? -- Nonprofit Governance: An Eclectic Perspective -- Governance Structures -- Governance in Nonprofit Organizations and the "Funder Syndrome" -- Nonprofit Board Policies -- The Committees -- Governance and Financial Sustainability -- Questions and Activities -- References -- 4. Needs Assessment and Financial Sustainability -- Objectives -- What is a Community? -- Individual and Community.

What is a Need? -- What is a Needs Assessment? -- Needs Assessment: An Overview of the Process -- Why is a Needs Assessment Necessary? -- Needs Assessment and Financial Sustainability -- Questions and Activities -- References -- 5. Asset Mapping and Financial Sustainability -- Objectives -- Asset-Based Model -- Asset Mapping -- Types of Assets -- Asset-Mapping Process -- Community Asset Mapping and Financial Sustainability -- Community Asset Mapping for Financial Sustainability -- Questions and Activities -- References -- 6. Strategic Planning and Financial Sustainability -- Objectives -- What is Strategic Planning? -- Importance of Strategic Planning -- Strategic-Planning Approaches and Processes -- The Strategic-Planning Process -- SWOT Analysis -- Organizational Mandates -- Define or Revise Mission, Vision, and Statements -- Strategic Priorities and Choices -- Setting Strategic Goals and Objectives -- Strategic Planning and Strategic Management -- Strategic Planning and Financial Sustainability -- Questions and Activities -- Reference -- Part III: Financial Sustainability -- 7. Budget and Financial Sustainability -- Objectives -- What is a Budget? -- Why a Budget? -- Types of Budgets -- Capital Budget -- Prerequisites to Developing a Budget -- Budget and Strategic Plan -- The Budgeting Process in Nonprofit Organizations -- Budget Formats -- Budget Approaches -- Budget and Financial Sustainability -- Questions and Activities -- 8. Financial Management -- Objectives -- What is Financial Management? -- Financial Managers -- Financial Management and Nonprofit Financial Managers -- Overview of Nonprofit Corporate Finance -- Funding Sources -- Capitalization Structures -- Financial Allocation -- Financial Management Systems -- Financial Management and Financial Sustainability -- Questions and Activities -- Reference -- 9. Financial Statements.

Objectives -- What is a Financial Statement? -- Income Statement -- Income Statement and Form 990 -- Balance Sheet and IRS Form 990 -- Income Statement and Balance Sheet -- Statement of Cash Flow -- Statement of Cash Flow and IRS Form 990 -- Questions and Activities -- 10. Financial Sustainability Analysis -- Objectives -- Profitability -- Liquidity -- Solvency -- Efficiency -- Rules to Calculate Percentage Change -- Effectiveness -- Questions and Activities -- 11. Financial Sustainability Plan -- Objectives -- What is a Financial Sustainability Plan? -- Elements of a Financial Sustainability Plan -- Executive Summary -- Justification -- Financial Sustainability Analysis -- Financial Ratios Analysis -- Strategic Goals and Objectives -- Action Plan -- Benchmarking and Outcomes -- Continuing Quality Improvement -- Budget -- Questions and Activities -- 12. Fund-Raising and Financial Sustainability -- Objectives -- Define "Fund-Raising" -- Why do People Donate to Nonprofit Organizations? -- Fund-Raising Sources -- Fund-Raising Proposal -- Fund-Raising and Technology -- Fund-Raising and Financial Sustainability -- Questions and Activities -- References -- 13. Social Enterprise and Financial Sustainability -- Objectives -- Define "Social Enterprise" -- Social Entrepreneurship -- Characteristics of Social Enterprise -- Types of Social Enterprise -- Social Enterprise Development Framework -- Social Enterprise and Costs -- Contribution Margin -- Break-Even Analysis -- Social Enterprise and Financial Sustainability -- Questions and Activities -- 14. Investment and Financial Sustainability -- Objectives -- Defining "Investment" -- Types of Investments -- Long-Term Investment Strategies -- Management Structures -- Investment Policy Statement -- Investment Analysis -- Management of Investment -- Investment Policies as Strategy for Long-Term Investments.

Investment and Financial Sustainability -- Questions and Activities -- 15. Grant Seeking and Financial Sustainability -- Objectives -- Grant, Call for Proposal, and Grant Writing -- Funding Sources -- About the Grant-Seeking Process -- Generic Contents of a Grant Proposal -- Cover Letter -- Title and Abstract -- Problem or Needs Statement -- Problem Statement -- Goals and Objectives -- Project Description or Activities -- Timeline -- Organizational Capability -- Evaluation -- Evaluation and Project Objectives -- Budget and Budget Narrative -- Grant Seeking and Financial Sustainability -- Questions and Activities -- 16. Risk Management and Financial Sustainability -- Objectives -- What is a Risk? -- Define "Risk Management" -- Integrated Risk Management -- Integrated Risk Management and Governance -- Comon Areas of Risks for Nonprofit Organizations -- Risk and Accountability Issues -- Risk Identification -- Risk Management and Risk-Management Policy -- Risk-Management Options -- Purchase Insurance or Self-Insure? -- Risk Strategies -- Risk Management and Financial Sustainability -- Questions and Activities -- Reference -- Part IV: Management and Leadership -- 17. Human Resources, Job Satisfaction, and Financial Sustainability -- Objectives -- What is Human Resource Management? -- Legal Aspects of Human Resources Management -- Human Resources Planning -- Human Resources Management and Human Resource Information Systems -- Job Analysis -- Job Satisfaction -- Job Satisfaction Theories -- Process Theories -- Situational Theories -- Measures of Job Satisfaction -- Job Retention -- Staff Retention Process and/or Level -- Human Resources, Diversity, and Cultural Competence -- Organizational Ambidexterity -- Human Resources and Financial Sustainability -- Questions and Activities -- References -- 18. Service Delivery and Financial Sustainability -- Objectives.

What are Services? -- Servitization -- Service Delivery and the Strategic Plan -- Implementation Plan or Operational Plan -- Service Delivery as a System -- Generic Customer-Centric Service Design -- Service Delivery as Operations Management -- Service Delivery Coordination -- Service Delivery and Costs -- Service Delivery and Financial Sustainability -- Questions and Activities -- References -- 19. Program Evaluation and Financial Sustainability -- Objectives -- Define "Program" -- Program Evaluation and the Logic Model -- Key Items of a Logic Model -- Goal -- Situation and Priorities -- Inputs -- Outputs -- Outcomes -- External Factors -- Benefits of the Logic Model -- Program Evaluation -- Program Evaluation and Performance Measurement -- Program Evaluation and Financial Sustainability -- Questions and Activities -- References -- 20. Community Relations and Financial Sustainability -- Objectives -- Define "Community Relations" -- Outreach -- Partnerships -- Advocacy -- Advocacy, Lobbying, and the IRS -- Public Relations -- Planning Public Relations Programs -- Community Relations and Financial Sustainability -- Outreach and Financial Sustainability -- Partnership and Financial Sustainability -- Public Relations and Financial Sustainability -- Questions and Activities -- References -- 21. Information Technology and Financial Sustainability -- Objectives -- Information Technology -- Information Systems -- Information Technology and Nonprofit Organizations -- Information Technology and Asset Mapping -- Information Technology and Service Delivery -- Information Technology and Human Resources Management -- Information Technology and Financial Management -- Information Technology and Fund-Raising: Donor Management System -- Information Technology and Financial Sustainability -- Questions and Activities -- References.

22. Social Marketing and Financial Sustainability.