tag:blogger.com,1999:blog-64123838676938287722024-03-13T15:10:04.085-04:00Charitable AdvisorsA blog on nonprofit news and issues and helpful tips on board development.Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.comBlogger283125tag:blogger.com,1999:blog-6412383867693828772.post-21861305730386242792014-11-11T11:02:00.002-05:002014-11-11T11:19:24.743-05:00Targeting millennials<style>
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<i style="mso-bidi-font-style: normal;">By Lynn Sygiel,
editor, Charitable Advisors</i></div>
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEilSuRv0lKkpbWqIlw2CgSTv7OJ5s92A7wKhnox6DTnlcf5xdRw463iczfFJGXZUllmXtkbbgtacviGuTirDCHvQz26fe2vps0cB1gHqjWVfQ7lj155sQZvtxROhfrFG8nxiDMAZltrxxl_/s1600/pic.png" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="239" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEilSuRv0lKkpbWqIlw2CgSTv7OJ5s92A7wKhnox6DTnlcf5xdRw463iczfFJGXZUllmXtkbbgtacviGuTirDCHvQz26fe2vps0cB1gHqjWVfQ7lj155sQZvtxROhfrFG8nxiDMAZltrxxl_/s320/pic.png" width="320" /></a></div>
<span style="color: black; font-family: Arial; mso-themecolor: text1;">Ronan Johnson was 7 years old when he did his first volunteer work. As
an Indian Guide in Southern California, his troop collected cans of food and
worked at a homeless shelter. Although he was giving his time, he didn’t make
the connection that this was philanthropy or volunteering. </span></div>
<br />
<span style="font-family: Arial; font-size: 12.0pt;">“That was just part of being
a Cub Scout. We probably got a badge. It was something you were supposed to do
at that age,” said Johnson, the <span style="color: black; mso-themecolor: text1;">now
35-year-old associate in the Indianapolis office of the law firm Taft
Stettinius & Hollister</span><span style="color: #272624;">.</span> </span><br />
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<span style="font-family: Arial; font-size: 12.0pt;">Since moving here after law
school, Johnson now gives his time to multiple organizations in the city. </span><br />
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<span style="font-family: Arial;">“There are more opportunities
here in Indy than in other cities I’ve been in,” Johnson said. “Individuals are
willing to give up so much of their time, especially to organizations that they
care about and in many cases, they may not have a direct connection.” </span></div>
<br />
<span style="font-family: Arial; font-size: 12.0pt;">Although at the upper end
of the millennial generation, which in the U.S. is approximately 80 million
people, Johnson shares many of its characteristics. <span style="color: #262626;">The
2013 Millennial Impact Research Report, financed by the Washington, D.C.-based
Case Foundation, indicated that 72 percent of his generation are eager to
volunteer for a nonprofit organization, and a little over 50 percent would like
to give monthly to a charitable organization. </span></span><br />
<br />
<span style="color: #262626; font-family: Arial; font-size: 12.0pt;">Despite a
willing talent pool, nonprofits have struggled to engage millennials in
meaningful ways. Johnson, however, is the exception. </span><span style="font-family: Arial; font-size: 12.0pt;">Currently, he serves on the Meals on
Wheels board, and is chair of the executive board of <span style="color: #272624;">the
Young Lawyers Division of the Indianapolis Bar Association. He is also active
in the Penrod Society, the Association for Corporate Growth and completed the United
Way's Emerging Leaders program.</span></span><br />
<br />
<span style="font-family: Arial; font-size: 12.0pt;">According to </span><a href="http://www.themillennialimpact.com/mcon14-downloadreport"><span style="font-family: Arial; font-size: 12.0pt;">studies</span></a><span style="font-family: Arial; font-size: 12.0pt;"> by Indianapolis-based <span style="color: black; mso-themecolor: text1;">Achieve, millennials want to engage
with causes to help people, not institutions. They prefer to get to know an
organization before committing to its cause and consider all their assets --
time</span><span style="color: #191919;"> and money -- as having equal value.</span><span style="color: #262626;"></span></span><br />
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<span style="color: #191919; font-family: Arial; font-size: 12.0pt;">Johnson’s Meals on Wheels volunteer activity reflects
this. </span></div>
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<span style="font-family: Arial;">“What got me involved
initially was someone asking me. But what’s kept me involved is the mission and
everything else. It was a cause that I strongly believed in and that I could
get behind. It’s something, regardless of board involvement or not, I would
have been involved with as a volunteer because we’re providing meals,
nutritious meals to the homebound,” he said. </span></div>
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<span style="font-family: Arial;">Before joining Meals on Wheels,
Johnson invested time in United Way’s yearlong leadership program. </span></div>
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<span style="font-family: Arial;">“What I actually got to understand
was the role that I was supposed to serve,” he said. “I was not just there to
be the executive director’s buddy and rubber stamp whatever the executive
director was doing.” </span></div>
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<span style="color: #191919; font-family: Arial;">If nonprofits
are going to attract and keep volunteers from Johnson’s generation, which will
be 50 percent of the workforce by 2020, they must find new recruiting approaches.
</span></div>
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<span style="color: #191919; font-family: Arial;">In “The New
Breed: Understanding and Equipping the 21<sup>st</sup> Century Volunteer,”
recruiters are encouraged to start with a process similar to dating and
introduce individuals to an organization without a commitment. The authors
suggest an invitation to help assess a specific problem or fix a software issue
can be better starting places than asking for an ongoing volunteer commitment. </span></div>
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<span style="font-family: Arial;">Given what Johnson
understands about his generation, he uses some of these skills to attract other
volunteers. One of those is the annual Get on Board event. For the past several
years, he’s volunteered at the event and has been surprised that the audience
is intergenerational, and sees it as an introduction to nonprofits. This year
more than 650 people attended the annual event. </span></div>
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<span style="font-family: Arial;">“A lot of them are there
because they’ve been told that they need to get involved in the community. Personally
I don’t think that’s the strongest reason to want to be involved. If it ends up
causing them to do great things, all the better. Get on Board is a great way to
see what kind of options are out there,” said Johnson. </span></div>
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<span style="font-family: Arial;">“It gets back to something I
mentioned earlier where I think that people don’t really know how it is they
want to get involved and what they want to do. And I think putting people in
front of the organization and giving them an experience with them first hand is
kind of like putting training wheels on it where it makes that first step easier,”
said Johnson. </span></div>
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<span style="font-family: Arial;">To promote the event, his
committee reached out to law firms to distribute information, not only to associates
but to partners as well. </span></div>
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<span style="font-family: Arial;">Connecting millennials to
organizations is exactly what he has tackled this year as chair of the Young
Lawyers Division of the Indianapolis Bar Association. During his tenure, the group
will offer four events designed to introduce nonprofits to millennials. </span></div>
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<span style="font-family: Arial;">Johnson often hears people
talk about the idea of volunteering, but when he asks what they are doing,
their response is, “I’m looking for the right opportunity.” </span></div>
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<span style="font-family: Arial;">“It’s a really daunting
first step. It can be a little bit intimating for a lot of people. Because
there are so many options out there. They’re not really sure what they want to
do and they are paralyzed by it,” he said. </span></div>
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<br /></div>
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<span style="font-family: Arial;">What advice would he give
his generation? </span></div>
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<br /></div>
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<span style="font-family: Arial;">“I
think it’s really amazing how much I grew and accomplished whenever I have been
behind a shared mission. Even when you don’t have a ton of money, moving
forward to accomplish those goals or whatever the goal is that you set forth, I
think it’s pretty amazing.” </span></div>
Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-23036591595688908682014-11-04T09:27:00.001-05:002014-11-04T09:27:16.384-05:00Moving boards towards effectiveness
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<i style="mso-bidi-font-style: normal;"><span style="font-size: 15.0pt; line-height: 115%; mso-bidi-font-family: Calibri;">By Bryan
Orander, president, Charitable Advisors</span></i></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Calibri;">We received a good response to our <a href="http://charitableadvisors.blogspot.com/2014/10/what-makes-effective-nonprofit-board.html">article last week</a> about positive trends that local leaders are seeing in nonprofit
boards – clearer expectations, higher engagement, and more selectivity in
recruiting board members. </span><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"></span></div>
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<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">In 2010, some area executive directors and board chairs participated in
a study focused on nonprofit organizations with boards that succeeded in moving
“to the next level. “<span style="mso-spacerun: yes;"> </span>The study, by Mary
Hiland of<a href="http://www.hiland-assoc.com/"> Hiland Associates</a>, yielded
some helpful guidance for organizational leaders, executive directors and board
chairs who desired to increase the performance of their boards.<span style="color: #19366d;"> </span><span style="color: red;"></span></span></div>
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<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Participants identified five finding themes for boards’ work:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: Arial; font-size: 10.0pt;">Alignment: Right people doing the
right things with the right skills.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: Arial; font-size: 10.0pt;">Individual growth: Assistance
for each board member to be the best he or she can be.</span></div>
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<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: Arial; font-size: 10.0pt;">Team building: Fine tuning how the
group works as a team.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: Arial; font-size: 10.0pt;">Maturity: The board’s ability
to understand the needs of the organization and its role as a collective group.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: Arial; font-size: 10.0pt;">Asset creation: The collaborative
process by which boards reach full potential to lead and add value to the
organization in achievement of the mission.</span></div>
<br />
<br />
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<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">The results reflected a continuum of board development, seemingly independent
of the operational life cycle:</span><span style="font-family: "Times New Roman"; font-size: 10.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 47.5pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none; text-indent: -23.75pt;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">1.</span><span style="font-family: "Times New Roman"; font-size: 10.0pt; line-height: 115%;">
</span><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Getting
the basics right.</span><span style="font-family: "Times New Roman"; font-size: 10.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 47.5pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none; text-indent: -23.75pt;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">2.</span><span style="font-family: "Times New Roman"; font-size: 10.0pt; line-height: 115%;">
</span><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Improving
overall board functioning; building board infrastructure.</span><span style="font-family: "Times New Roman"; font-size: 10.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 47.5pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none; text-indent: -23.75pt;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">3.</span><span style="font-family: "Times New Roman"; font-size: 10.0pt; line-height: 115%;">
</span><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Becoming
more strategic.</span><span style="font-family: "Times New Roman"; font-size: 10.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 47.5pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none; text-indent: -23.75pt;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">4.</span><span style="font-family: "Times New Roman"; font-size: 10.0pt; line-height: 115%;">
</span><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Attracting
investment, social capital (people and influence) and engaging with the
community in powerful ways.</span><span style="font-family: "Times New Roman"; font-size: 10.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 47.5pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none; text-indent: -23.75pt;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Survey participants identified three critical success factors: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 47.5pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none; text-indent: -23.75pt;">
<span style="font-family: Arial; font-size: 10.0pt;">1.</span><span style="font-family: "Times New Roman"; font-size: 10.0pt;"> </span><span style="font-family: Arial; font-size: 10.0pt;">Outside governance expertise or
training. Essentially a “nudge” – from a facilitator or a board member
attending an external training both contributed to a new vision of the board.</span><span style="font-family: "Times New Roman"; font-size: 10.0pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 47.5pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none; text-indent: -23.75pt;">
<span style="font-family: Arial; font-size: 10.0pt;">2.</span><span style="font-family: "Times New Roman"; font-size: 10.0pt;"> </span><span style="font-family: Arial; font-size: 10.0pt;">The board chair’s role is critical
in creating or inhibiting movement and building momentum for change, in
partnership with the executive director. The board chair usually engaged a few
other board members, building a small group of champions for change.</span><span style="font-family: "Times New Roman"; font-size: 10.0pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 47.5pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none; text-indent: -23.75pt;">
<span style="font-family: Arial; font-size: 10.0pt;">3.</span><span style="font-family: "Times New Roman"; font-size: 10.0pt;"> </span><span style="font-family: Arial; font-size: 10.0pt;">Study participants described a
specific, articulated intention to develop the board: ”We were obsessed with
board development.” “Status quo was not OK.”</span><span style="font-family: "Times New Roman"; font-size: 10.0pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 47.5pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none; text-indent: -23.75pt;">
<br /></div>
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<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Tangible improvements occurred when there were changes in:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo2; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: Arial; font-size: 10.0pt;">Identifying more people as leaders,
and leaders doing a better job in their roles. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo2; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: Arial; font-size: 10.0pt;">Stronger relationships among the
board and executive resulted with better interpersonal dynamics.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo2; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: Arial; font-size: 10.0pt;">Engagement resulted in increased
attendance and participation, better quality discussion and better preparation.
Additionally, there was more energy and momentum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo2; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: Arial; font-size: 10.0pt;">Board functioning resulted in better
meetings, more ownership of the board’s work, more effective committee work,
and recognition that the board needs to work on itself – not just the
organization.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo2; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: Arial; font-size: 10.0pt;">When boards moved to a more
thoughtful, long view versus day-to-day supervision resulted in boards
fulfilling their roles.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo2; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: Arial; font-size: 10.0pt;">Composition resulted in more diverse
and better “quality” of board members.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo2; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: Arial; font-size: 10.0pt;">Community engagement resulted in
board members increased engagement with the external community, “got it”
regarding fundraising, increased identification and use of board members
networks and/or strengthened advocacy.</span></div>
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<span style="color: #19366d; font-family: Arial;">Locally </span><span style="font-size: 15.0pt; line-height: 115%; mso-bidi-font-family: Calibri;"> </span><span style="font-family: Arial; font-size: 12.0pt; line-height: 115%;"></span></div>
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<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">1. Personal: Check your calendar and get to the Board Chair Summit this
Friday morning, presented annually by Leadership Indianapolis. Whether you are
a current or future board leader, you will take away great insights and new
relationships.<span style="color: #19366d;"> </span><a href="http://www.leadershipindianapolis.com/boardchairsummit.html">http://www.leadershipindianapolis.com/boardchairsummit.html</a></span></div>
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<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">2. Organization: Start the year with a board self-assessment. You can use
many checklist tools available on the Internet or Charitable Advisors has
developed an on-line assessment tool that allows for anonymous feedback and
provides a PowerPoint report for your board to review and discuss. It also
includes a few opening questions that can be used to review the past year and
help prioritize your efforts for the new year.<span style="color: #19366d;"> </span><a href="http://www.charitableadvisors.com/boardassessment.html">http://www.charitableadvisors.com/boardassessment.html</a></span></div>
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<b><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US;">Bryan Orander</span></i></b><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US;"> is president of Charitable Advisors and publisher of the Not-for-profit
News. Charitable Advisors is a consulting practice based in Indianapolis that
focuses on expanding the capacity of area nonprofits. He started Charitable
Advisors in 2000 after more than 20 years of experience in leadership,
management and consulting. </span></i>
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Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-19101829257835211122014-10-28T09:04:00.001-04:002014-10-29T09:41:09.395-04:00Addressing health and disparities in communities<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
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<span style="font-size: x-small;"><span style="font-family: Arial,Helvetica,sans-serif;"><i><span style="color: #403f40;">By
Shannon McMorrow, interim director </span></i><i>of Master of Public
Health, UIndy<span style="color: #403f40;"></span></i></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><b><br />
</b><span style="color: #403f40;">Good
health. Unlike the majority of developed countries in the world, it’s not
considered an inalienable right guaranteed in the United States. However, at the very least, every American
should at least have a fighting chance to achieve it.</span><i><span style="color: #403f40;"></span></i></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="color: #403f40;">The reality is that there are disparities in
the U.S. on many levels: income, education and certainly health.</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
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<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="color: #403f40;">Many who work in the nonprofit world,
especially in social services, come face-to-face with these disparities on a daily
basis. Eliminating them is not an easy task as one disparity tends to feed upon
another. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="color: #403f40;">Those who live in poverty -- some 48 million
Americans -- may have fewer opportunities for education. Those with little education may have fewer
opportunities to climb out of poverty. And both groups may be at a disadvantage
when it comes to accessing healthcare, healthy environments and making healthy
choices.</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="color: #403f40;">It’s the latter problem that a new master’s
program at the University of Indianapolis is trying to remedy. UIndy </span>is the only university in the
Midwest to offer a Master of Public Health degree in health disparities. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">The need to understand and address health disparities is
great – and growing. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">One example: Indiana ranks 41<sup>st</sup> out of 50 states
for overall health and 44<sup>th</sup>
for the number of adults who smoke. According to the United Health
Foundation, 37.2 percent of Hoosiers who make less than $25,000 are smokers. As
income levels rise, the percentage of smokers falls. Only 14.5 percent of
Hoosiers with incomes greater than $75,000 smoke.</span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">What might be the root causes of these facts? How can we
change these realities and root causes? This is part of the mission of UIndy’s
program, to analyze these questions, looking at the intersection of factors –
physical and social environments, social inequities based on gender and race,
genetics -- and implement programs and policies to improve health disparities. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Centered on the core public health values of community
collaboration and social justice, the program combines intensive professional
practice experiences with academic coursework preparation that includes current
public health knowledge in conjunction with community-based projects. The
applied public health curricula at UIndy will provide students with the ability
to understand and use evidence to positively have an impact on the community’s
health.</span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">UIndy's MPH classes are predominantly online, with only
three of the core courses requiring an on-campus weekend. The program also
requires one week spent at the university during the first summer of the
student’s program. This hybrid format makes working and going to school a
reasonable option and <span style="color: #535353;">prepare students for a
multitude of positions and careers in public health.</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
<span style="line-height: 115%;">New MPH cohorts begin each fall. If you are interested in learning more
about the Master of Public Health at UIndy, please visit
<a href="http://uindy.edu/health-sciences/mph">uindy.edu/health-sciences/mph</a> or call (317) 788-4909.</span></span></span><br />
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgHxmUGohrGVQOWB8JRIzwaGbQH9pvEHcWeIJZ1pZ4l6-IhvxXxJKEVWJ2SWHNDGaC-DJwMmqAuE8Folaf5JXry96L5fubEXA1S6Tz92ArpvgfOW4TV_QQPB4H_BncYn0htrUdZwZi_-Nzz/s1600/shannon.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgHxmUGohrGVQOWB8JRIzwaGbQH9pvEHcWeIJZ1pZ4l6-IhvxXxJKEVWJ2SWHNDGaC-DJwMmqAuE8Folaf5JXry96L5fubEXA1S6Tz92ArpvgfOW4TV_QQPB4H_BncYn0htrUdZwZi_-Nzz/s1600/shannon.jpg" /></a></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;"><i><span style="font-size: x-small;">Shannon McMorrow, Ph.D., is the interim director of UIndy’s Master of Public Health program. She has more than 10 years of experience as a community health educator in diverse and multidisciplinary settings across the U.S., Belize and Uganda. Her doctoral studies centered on understanding the implications of media coverage of HIV/AIDS in Kenya for community health education practices.</span></i><br /> </span>
</span></span>Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-82356905800764976652014-10-28T08:34:00.004-04:002014-10-28T10:07:45.545-04:00What makes an effective nonprofit board?<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
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<span style="font-size: x-small;"><span style="font-family: Arial,Helvetica,sans-serif;"><i><span style="color: #1a1a1a; line-height: 115%;">By
Lynn Sygiel, editor, Charitable Advisors</span></i></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="color: #1a1a1a; line-height: 115%;">There has been a dramatic shift in how nonprofits answered
that question in the past decade. A board’s impact has often been measured by
tangible participation – financial contributions and attending meetings.
Although these two factors are still important, it’s no longer enough. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="color: #1a1a1a; line-height: 115%;">Today board members must have a full understanding of a
nonprofit’s mission and be committed to it. They must be willing to share their
individual expertise to further advance that mission. They must be willing to
roll up their sleeves and move an organization forward.</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“Particularly after the recession, if a nonprofit is going to survive,
its board has to be strong,” said Kim Donahue, director of agency services at
United Way of Central Indiana. From her vantage point, working with United Way
agencies and their partners, Donahue sees more boards operating at this higher level.
</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“There’s been a steady march toward being more efficient and effective.
It’s more than a glimmer of hope, it is a real trend,” said Donahue. “It’s kind
of odd to say, but sometimes crisis motivates the board like nothing else.”</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="color: #1a1a1a; line-height: 115%;">Lena Hackett </span><span style="line-height: 115%;">has also witnessed this shift. She is
founder and president of Indianapolis-based Community Solutions Inc. and her
consulting firm has been working with organizations, locally, regionally and
nationally for 14 years. Locally, she
attributes it to more training and recruiting the right people. In fact, she
has seen people turn down board positions after they thoughtfully considered
the commitment. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“I think for probably a decade, we were stuck on what a board should be
-- how many people should be on your board, and what kinds of people should be
on your board,” Hackett said. She tells boards to look for members who can help
move an organization’s agenda ahead, not just recruit prominent people. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">One of the outcomes of these changes Hackett has seen is more nimble and
involved boards. <span style="color: red;"></span></span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“I think organizations are less tolerate of board members who are not
active. You know they come to a board meeting, and hear reports and leave, and
don’t think about the organization again until the next time they come to a
board meeting,” she said. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">Both Hackett’s and Donahue’s work with nonprofit boards is designed to
strengthen their effectiveness. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">Donahue often begins her work by asking each board member to complete a simple assessment that evaluates their personal performance. After reviewing their responses, she facilitates a discussion to help board members understand how their performance affects their roles. Over the past 8 years, she has completed the process with 17 boards.</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“I find that board members are very honest in assessment, partially
because it’s anonymous and partially because they know it’s a tool for them,”
said Donahue. Another tactic she thinks is important is for individual members
to annually sign an expectation contract, reviewing what it means to be a board
member.</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">Hackett starts her process with the results the board wants to achieve. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“We do individual board interviews and have people identify where they
feel they have spheres of influence -- where they have ability to have impact,
influence or leverage. We work with a board on action accountability,” she
said. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">After the board decides on an action or goal, each member is asked to
put their commitment in writing and give it to the board chair or executive
director. The next meeting starts with a progress report sharing personal
actions. In Hackett’s results’ model, board members hold each other
accountable. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">As part of her firm’s process, after working with a nonprofit, they stay
connected in a coaching role for up to 90 days. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“Our experience is that change is easier for people to do on paper, but
once they start to implement it, it gets very hard. So to have a coach there at
a board meeting, and in between, coaching them on issues that come up, is just
key to what we do,” said Hackett. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">Another significant change that Donahue has seen is the elimination of
nominating committees. Boards opt instead for a governance committee, which has
broader responsibilities and includes board education and recruiting community
members for committees. Often, they find the latter develops a pipeline of
future board members. By involving non-board members on committees, community
members get a chance to learn about the nonprofit, and in turn the board gets a
chance to see who’s really engaged and a worker bee. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“Being able to recruit from committees is a great thing. It happens more
often in larger nonprofits than it does in smaller nonprofits, but even the
smaller are starting to adopt it,” said Donahue. <span style="color: red;"></span></span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">Boards are also encouraged to scout for future talent outside their
immediate circles. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“How many times have you heard a nonprofit say, ‘It’s a well kept
secret.’ If you keep recruiting from the same circle, you will remain a
well-kept secret,” said Donahue. She recommends events like Get on Board
because it widens the pool and immediate sphere. Some nonprofits have had informal
meet-and-greets for people who are interested in board membership. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">Hackett sees the relationship between board and an organization unique
and recommends potential board members go to a meeting and see the personal
interactions. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“I consider a board relationship with an organization a fairly intimate
relationship. If you’re just looking to get on a board, be discerning a little
bit because it’s a lot of work. See how the chemistry feels,” she said. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">Donahue believes in real work for the board, and has additional
recommendations for on-going engagement. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<br /></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“At every board meeting, some part of strategic plan should be
discussed. It doesn’t have to be the whole plan. Review one of the goals on the
plan and ask: How are we doing on this? Do we need to adjust the deadlines.”
Additionally talking about future directions or the organization’s vision is
also empowering. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“We trap them in the here and now, always bantering them to raise money,
badger them for this and that,” Donahue said. “Give them an opportunity to look
at the future: What do we see happening in the next three to five years? What
could this become? What do we need to do to get there?”</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">Donahue said one phrase that sticks in her head. “Boards are the keepers
of quality.” </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">*****</span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">TIPS for improving board members’ experience </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<ul>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span>Provide new members with a packet that clearly
outlines roles and responsibilities. </span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span>Remember that often a new board member feels
like they walked into the middle of a conversation. Provide them with a year’s of
board minutes. </span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span>Give them information early and often. </span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Help them understand the differences in the
for-profit and nonprofit sectors. One good tool is Jim Collins’ “Good to Great
in Social Sectors,” a small monograph.</span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Remember that a terrific board cannot make up
for a weak CEO. It’s the board’s responsibility to hire the best possible CEO
and evaluate him or her regularly.</span></span></li>
</ul>
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-8123155633478664172014-10-21T09:01:00.004-04:002014-10-21T09:01:55.468-04:00Repair regulations considerations
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<div class="MsoNormal" style="line-height: normal;">
<span style="font-size: xx-small;"><span style="font-family: Arial,Helvetica,sans-serif;"><i><span>Editor’s
note: Last October, the IRS issued its final regulations regarding the rules
for deduction versus capitalization of tangible property. These final
regulations clarify the previous regulations under IRC Sections 162 (a) and 263
(a) and affect all taxpayers who acquire, produce or improve <a href="http://taxes.about.com/od/statetaxes/a/tangible-personal-property.htm"><span>tangible property.</span></a>
The following is a reprint of an article that appeared on BKD’s website in
March. </span></i></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal" style="line-height: normal;">
<span style="font-size: x-small;"><span style="font-family: Arial,Helvetica,sans-serif;"><i><span>By
Robert Conner, national tax assistant director, BKD</span></i></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span>The IRS recently issued final “repair” regulations
clarifying when tangible property expenditures may be deducted instead of
capitalized for tax purposes. For tax years beginning on or after January 1,
2014, exempt organizations with unrelated business income (UBI) or taxable
subsidiaries should look to these new rules to determine the proper tax
treatment of expenditures related to tangible property acquisitions,
improvements, repair and maintenance activities. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span>One of the provisions most favorable to taxpayers in the
repair regulations is the new de minimis safe harbor, which allows companies to
deduct tangible property expenditures falling below their financial statement
capitalization policy threshold. To qualify for the safe harbor election, an
organization must have an accounting policy in place on the first day of the
applicable tax year that calls for expensing amounts paid for property less
than a specified amount. If such requirements are satisfied, the otherwise
capital acquisition cost of tangible property subject to the policy may be
currently expensed for tax purposes.</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="background: none repeat scroll 0% 0% fuchsia;"><a href="http://www.bkd.com/articles/2014/the-repair-regulations-income-tax-considerations-for-tax-exempt-organizations.htm"><span></span></a></span><span></span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span>For taxpayers with applicable financial statements—generally
an audited financial statement—the policy can be as high as $5,000 per invoice
or item and must be in writing as of the beginning of the tax year. For all
other taxpayers, the amount is $500 or less per invoice or item, and the policy
is not required to be in writing.</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span>Exempt organizations with UBI or taxable subsidiaries should
review applicable expensing policies in light of the new de minimis safe harbor
to determine if the expensing thresholds are appropriate. If your organization
does <b>not</b> currently have a written capitalization policy, consider
adopting a policy prior to the start of your next fiscal year. The regulations
do not require board-level approval to adopt or change a written capitalization
policy. However, organizations considering a change should consult their tax
advisor and external auditor (if applicable) to reconcile any competing tax and
nontax considerations.</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span>To learn more about how the repair regulations may apply to
your organization, or for help formalizing a capitalization policy that makes
sense for your organization, contact your BKD advisor.</span></span></span></div>
<div class="MsoNormal" style="line-height: normal;">
<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhAb1saX9X1khgaQn1wDT6fbRRf3cUzCcHLG0EeCRfCwM1cKvSesRvmIY8Xn6tl0r0DRB6WEDHwIzdo_eTAve4pTtdn6vq9-HexRpl2jY-bq2cC0exkmVn7FhMV86EsAYHCSD6WoO5wQTnc/s1600/RobertConner.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhAb1saX9X1khgaQn1wDT6fbRRf3cUzCcHLG0EeCRfCwM1cKvSesRvmIY8Xn6tl0r0DRB6WEDHwIzdo_eTAve4pTtdn6vq9-HexRpl2jY-bq2cC0exkmVn7FhMV86EsAYHCSD6WoO5wQTnc/s1600/RobertConner.jpg" height="200" width="144" /></a></div>
<div class="MsoNormal" style="line-height: normal;">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span><span style="font-size: x-small;">
<b><span style="line-height: 115%;">Robert Conner</span></b><span style="line-height: 115%;"> serves as a national tax
assistant director BKD’s national office in Springfield, MO. He performs
tax consultations and quality control reviews with the firm’s offices. He has
worked as a tax advisor since 2005, graduating from Illinois State University</span>
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</span></span>Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-41958480536066984782014-10-14T08:05:00.003-04:002014-10-14T08:05:43.978-04:00So you want a lawyer on your board …
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<div class="MsoNormal">
<i style="mso-bidi-font-style: normal;"><span style="color: black;">By Zac S. Kester, executive director, </span></i><a href="http://charitableallies.org/"><i style="mso-bidi-font-style: normal;"><span style="color: black;">Charitable Allies</span></i></a><i style="mso-bidi-font-style: normal;"><u><span style="color: black;"></span></u></i></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Good<span style="color: #5c6f7b;"> </span>nonprofit organizations seek out
community leaders from diverse backgrounds to serve on their boards of
directors. As they recruit directors, they know that having the right people
with the right skills helps the organization achieve its strategic goals. </span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #363d47; font-family: Arial; font-size: 10.0pt; line-height: 115%;">Nonprofits are tapping lawyers not only for their legal
expertise, </span><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">but also for their personal networks and reputation.<span style="color: #363d47;"> With increased regulatory focus and challenges in nonprofit
governance, business transactions and donations have taken on a new complexity
that can benefit from a legal perspective.</span><span style="color: #5c6f7b;"></span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Having a lawyer on board can be good for both sides: nonprofits receive
the benefit of legal counsel, while lawyers get to support a cause they are
likely passionate about, and connects them to other community leaders outside
the legal circle. This opportunity is not lost on new lawyers who are
encouraged by their firms to invest time volunteering in the <span style="color: black;">community.</span></span></div>
<div class="MsoNormal">
<span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%;">One nonprofit recently avoided a massive wage claim
liability when it laid off several employees. The lawyer on board was able to
help ensure banked vacation days were paid. Otherwise, the nonprofit and its
board and officers could have faced triple damages and attorney fees awards for
the nonpayment of wages.</span><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;"> <span style="color: red;"></span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Three primary benefits of bringing
a lawyer on a nonprofit board:</span><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><u><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">Receive
general legal knowledge</span></u><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">. By virtue of their training,
lawyers are analytical thinkers. They are steeped in the basics of law,
including contracts, lawsuits, liability and liability insurance, as well as
issues concerning </span><span style="font-family: Arial; font-size: 10.0pt;">employment,
immigration, health care and government regulations</span><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">.
Lawyers on board draw from this knowledge while serving and can help make
business and programming decisions. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><u><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">Have
help making the tough decision(s)</span></u><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">. Because of their
training and experience, many lawyers can identify problems early. They can
also help problem solve and mediate myriad interests among the board and
stakeholders of the nonprofit. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level3 lfo1; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><u><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">Make
connections</span></u><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">. Most successful lawyers have many
community connections. These may include grant-making organizations, community
activists, politicians, business leaders, school leaders, accountants and other
lawyers. Connecting the organization and its staff with some of these contacts
is par for the course of serving on a board. Nonprofits can leverage the
lawyer’s relationships to build a bigger network and increase their donor
base.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Despite these
advantages, there are three cautions to consider:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><u><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">Ensure
subject-matter knowledge</span></u><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">. Lawyers are required to be
“competent” in a field or subject of law before providing legal services in
that field. Out of a desire to help, many lawyers may attempt to answer
questions outside of their competency or knowledge. Today’s nonprofits require
professional advice specific to the nonprofit sector and the board members
should be prepared to acknowledge this and seek outside and independent legal
counsel where appropriate.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level3 lfo1; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><u><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">Properly
manage conflicts</span></u><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">. In addition to the typical conflicts
that arise in the nonprofit sector (i.e. private benefit), Rules of
Professional Conduct control many situations that happen when a lawyer’s
representation of one client adversely affects his representation of another or
his personal interests. For example, the lawyer may be asked to formulate an
opinion on the appropriateness of a board decision in which the lawyer
participated, making the lawyer a defendant or key witness and therefore
ineligible to make such an opinion.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level3 lfo1; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><u><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">Protect the attorney-client privilege</span></u><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">. It can be difficult to delineate exactly when the
attorney-client relationship begins, especially when dealing with a lawyer on
board. Additionally, if the lawyer does not make it clear that he or she is
wearing <i style="mso-bidi-font-style: normal;">only</i> the “lawyer” hat when
giving legal advice in the boardroom, then conversations with that lawyer-board
member may not be privileged. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0in; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .75in; mso-add-space: auto;">
<br /></div>
<div class="MsoNormal">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Having a lawyer on board can come with great benefits, both to the
lawyer and the organization, and also comes with some risks to both. But when
the risks are properly managed, the lawyer’s service can be positive and
fruitful.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjlkHJKbieRfTRObOvthpuAZAbkutFq3zCeEg_kljHWG9hHEcN7TlWi5CpS4p1yhKnvQKIGEMq6LKng24JTT7hv25Rcila03JBmCTtYBjwsqyhcwx8y4q7bLvRrvd9h0wBUWYOHRtkj-hi3/s1600/zac.png" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjlkHJKbieRfTRObOvthpuAZAbkutFq3zCeEg_kljHWG9hHEcN7TlWi5CpS4p1yhKnvQKIGEMq6LKng24JTT7hv25Rcila03JBmCTtYBjwsqyhcwx8y4q7bLvRrvd9h0wBUWYOHRtkj-hi3/s1600/zac.png" /></a></div>
<div class="MsoNormal" style="margin-bottom: 8.0pt;">
<i><span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Attorney <b>Zac Kester</b> provides generalist and strategic
nonprofit legal and consulting services. He holds a Master of Law, a post-law
school advanced degree, in which he studied the unique needs of tax-exempt
nonprofit organizations. His legal and consulting career has focused on
nonprofit organizations.</span></i><i style="mso-bidi-font-style: normal;"><span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%;"> </span></i><i style="mso-bidi-font-style: normal;"><span style="color: #5c6f7b; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Contact
</span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;"><a href="http://charitableallies.org/meet-zac-kester/"><span style="color: #d00f1a; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Zac
Kester</span></a></span></i><i style="mso-bidi-font-style: normal;"><span style="color: #5c6f7b; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">, executive director, at 317-429-1649 or </span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;"><a href="mailto:zkester@charitableallies.org"><span style="color: #d00f1a; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">zkester@charitableallies.org</span></a></span></i><i style="mso-bidi-font-style: normal;"><span style="color: #5c6f7b; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">
with any questions.</span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;"></span></i></div>
Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com2tag:blogger.com,1999:blog-6412383867693828772.post-62834449165746895062014-10-14T07:51:00.000-04:002014-10-14T07:52:03.648-04:00Tips for CEO transitions<style>
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<i style="mso-bidi-font-style: normal;"><span style="color: #19366d; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Calibri;">By Bryan Orander, president, Charitable Advisors</span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"></span></i></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgXqBPIdB98gWxU_76ffDcdcAU_GRGPgeAQ3uQV7wQifaYNuwz9vFK06qVGd36pkfG74sgnznX0GAE5EpMWFRHZ6LSCjbkRK8jHRDH6ZxjpNLnIUkmgGkVM7STrfqjlVAshWrPL5ExDYpNP/s1600/Business-succession-planning.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgXqBPIdB98gWxU_76ffDcdcAU_GRGPgeAQ3uQV7wQifaYNuwz9vFK06qVGd36pkfG74sgnznX0GAE5EpMWFRHZ6LSCjbkRK8jHRDH6ZxjpNLnIUkmgGkVM7STrfqjlVAshWrPL5ExDYpNP/s1600/Business-succession-planning.jpg" height="214" width="320" /></a></div>
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<br />
<span style="color: #19366d; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Calibri;">Over the past five years,
Charitable Advisors has guided and advised more than 25 nonprofit
organizations’ boards as they replaced staff leaders. </span><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Calibri;">N<span style="color: #19366d;">early half of these searches resulted
from retirements of long-term leaders or founders. </span></span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #19366d; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol;">While h</span><span style="color: #19366d; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Calibri;">iring an organization’s executive leader to fill a
vacancy caused by retirement or any reason is one of a board’s most important
responsibilities, over time in this support role, a number of lessons have
become clear, as we provided support. </span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: #19366d; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><br />
<span style="color: #19366d; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="color: #19366d; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: Calibri;">Boards must step up:</span></b><span style="color: #19366d; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: Calibri;"> Organizations that have made successful transitions began
early. Several years before a leader may retire, a board executive team should
identify the board leaders as the organization moves through the transition and
searches for a replacement.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #19366d; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: Calibri;">A board must be prepared to
suddenly be assertive even if its past engagement and participation were low
because it had developed a level of trust with a capable long-term leader.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: #19366d; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="color: #19366d; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: Calibri;"> </span></b><br />
<b style="mso-bidi-font-weight: normal;"><span style="color: #19366d; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: Calibri;">Boards should engage the
outgoing leader:</span></b><span style="color: #19366d; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: Calibri;"> While I would never suggest that
the retiring executive be a part of the search committee, he or she should
absolutely play a part in planning for the transition and offering insight
through the process. Often, he or she is more anxious about making the
transition successful than anyone else and clearly defining his or her role
during the transition is important. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: #19366d; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="color: #19366d; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: Calibri;"> </span></b><br />
<b style="mso-bidi-font-weight: normal;"><span style="color: #19366d; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: Calibri;">Boards must understand
emotion is part of the equation: </span></b><span style="color: #19366d; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: Calibri;">Many people have
strong emotional responses to the retirement of a long-term leader and friend
that need to be acknowledged. Staff, in particular, should not be ignored in
the process and providing a channel to listen to and address their concerns is
key.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: #19366d; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="color: #19366d; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: Calibri;"> </span></b><br />
<b style="mso-bidi-font-weight: normal;"><span style="color: #19366d; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: Calibri;">Boards must communicate:</span></b><span style="color: #19366d; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: Calibri;"> In the case of a retirement, people on the outside are not
usually surprised about the announcement, but they do expect their relationship
with the organization to be taken into account. Most of the time, at the same
time staff is notified, funders and major donors should be contacted directly
and quietly. This should be followed by an announcement to <i style="mso-bidi-font-style: normal;">all</i> donors/volunteers before a public announcement.</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #19366d; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: Calibri;">While certain topics such as
candidate names are obviously confidential, it is helpful to be as open as
possible with stakeholders about the progress of the search process, and
include it in monthly staff newsletters and donor updates.</span><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";"></span></div>
Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-43396994087067007392014-10-14T07:46:00.002-04:002014-10-14T07:46:51.232-04:00If the shoes fit
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<span style="font-size: x-small;"><span style="font-family: Arial,Helvetica,sans-serif;"><i><span>By Lynn Sygiel, editor, Charitable Advisors </span></i></span></span><br />
<br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgurmZwM4jyPzZzz2JqogHF4guXF_bS3uTXcEjeul4sEc0gTjataD047VaG-E_SU77_oJFaOuqkJNO2NWfWOiil-D8nNAuo8i12K4z1VZ7W1CxQfPSf4TER7gSwTGkuN3gmNxu8rftT63Es/s1600/047.JPG" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgurmZwM4jyPzZzz2JqogHF4guXF_bS3uTXcEjeul4sEc0gTjataD047VaG-E_SU77_oJFaOuqkJNO2NWfWOiil-D8nNAuo8i12K4z1VZ7W1CxQfPSf4TER7gSwTGkuN3gmNxu8rftT63Es/s1600/047.JPG" height="240" width="320" /></a></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span>Familiarity breeds
contempt. It may be good advice in some relationships, but maybe not if you are
a new boss.</span></span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span>When Eric Strickland was
hired as the new executive director of Riley Area Development Corporation a
little more than a year ago to replace a longtime leader, he didn’t come in
cold. As a former board member, he was familiar with the operation. He knew the
staff. He knew what to expect. It was a comfortable fit.</span></span></span><br />
<br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span></span></span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“When I came in to step into the shoes, they were really the right size.
I knew a lot about the history, how that leader led and understood it,” said
Strickland, who heads the 37-year-old nonprofit organization that aims to
improve housing and development opportunities in neighborhoods near downtown. </span></span></span></div>
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;"></span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span>With predictions in 2007
that a demographic shift might see 50 to 75 percent of current nonprofit
leaders moving on, a number of new leaders will likely be entering the scene,
often replacing established directors and facing a new set of technological and
cultural challenges.</span></span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">Strickland had a built-in advantage, perhaps, in Riley’s transition to
new leadership, but he didn’t <span style="color: black;">rest on that advantage
or take it for granted.</span></span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="color: black; line-height: 115%;">Early on, he and the former leader spent time reviewing two-
to three-year projects’ directions and tying up ends. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="color: black; line-height: 115%;">He also believes it’s good practice for a nonprofit’s board
to provide a road </span><span style="line-height: 115%;">map for the first 100 days, in addition to the new leader
having a plan. <span style="color: black;"></span></span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“You should have a 100-day plan by staff and board that just really
interlocks with yours. An organization that’s running for a long time has some
board-driven expectations.”<span style="color: black;"></span></span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">Barbara Stuckwisch has been at the helm of Safe Sitter for less than a
year. She <span>believes replacing a longtime
leader adds a layer of complexity. She also cut her teeth on the job by working
</span><span style="color: black;">side-by-side with the departing leader.</span></span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“The two of us worked together through my orientation period for those
two weeks. That was a great opportunity that not many new executive directors
get,” said Stuckwisch, a lawyer, who came to Safe Sitter last December.</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">The same was true for Susan G. Komen’s Natalie Sutton.<span> </span><span style="color: black;">Before she was
hired, she spent time with Komen’s outgoing leader where she learned the
nitty-gritty of the organization. When she walked into her final interview for
the job, she had her questions answered. Once on the job, she also spent a
transition period with her predecessor. </span></span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span>Children’s Bureau CEO and
president, Tina Cloer, had a working relationship with the agency. When her
previous employer, <span>Adult and Child
Mental Health Center, transitioned a program to the Children’s Bureau over a
decade ago, she was the negotiator. </span></span><span></span></span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“I spent several months working with Ron Carpenter and Janice Klein to
work towards transitioning that program over and do due diligence and all those
things,” she said. “I was fortunate to have some understanding of the agency,
although it was an outside look. “</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">All agreed, road map or not, a new director needs clear direction and
clear expectations, and also must quickly articulate a vision so that employees
have a reason to follow. Additionally, an organization’s strategic plan is an
important tool that clarifies a nonprofit’s direction. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">Having a plan, though, is not enough. Strickland says the key is to use
it. “If you are a new leader and you’re taking a board resolution for approval,
starting a project or starting an initiative, reference that strategic plan. It
sets a culture.”</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span>Before Cloer took the
reins, she and a key staff member co-authored a proposal that would allow them
to craft a strategic plan. Successful in securing a grant, she was able to hire
a national consultant, and in her second month conduct a full portfolio
analysis of all 92 cost centers, a process that included board and staff. </span></span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span>“I think it definitely
would have taken me a long time to figure everything out, put it all together.
We were able to do the portfolio analysis right at the beginning of my time
here,” Cloer said. She also offered a math workshop in her first three weeks, a
course that continues for new employees. “I came from Mental Health Center,
everything we did was fee for service. Social workers aren’t wired that way.”<span> </span>Cloer trained as a social worker with an MBA
sees the need for both. </span></span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">Organizations cannot be stagnant, said Stuckwisch, they have to change
because the world around is changing. Spending time learning about the
organization and its history, though, gave her the foundation to lay out Safe
Sitter’s future programming. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="color: black;">And change is
something Cloer understands. While the Children’s Bureau has been around for
163 years, during her predecessor’s tenure, it had become a statewide
organization, inheriting programs along the way. What she found when she
arrived nearly two years ago was that it hadn’t taken the time to embrace its
new identity. </span></span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="color: black;">“I don’t think
the agency fully dealt with the growth and being statewide and they needed to
be pulled together. Not that every office needed to be the same, because
they’re not the same, they reflect their communities. But they needed an
identity, as Children’s Bureau, as a whole and to know what that meant -- that
we were going to share resources, we were going to share successes and joys,”
said Cloer.</span></span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">Both Sutton and Cloer addressed efficiency issues early in their
tenures. At Komen, Sutton reestablished some forgotten processes and Cloer
found that she had to invest heavily in technology in her first six months. She
bought laptops so her staff could write their reports on site, which is best
practice. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">Strickland, too, knew that Riley’s legacy had had significant growth,
and he had to adjust to that growth<span style="color: black;">. </span></span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="color: black; line-height: 115%;">“You get used to doing things at the early scale, maybe 10
years ago, when let’s say you owned 30 apartments, and you know everybody who
lives there, and now you have 300.</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">“We had to learn how to work beyond the initial 35 years,” said
Strickland. “As a nonprofit, we’ve focused on an area, and we were very
successful with Mass Ave. How do we use that? What is left to do here? One of
our successes was we created a lot of small business opportunities, but those
small businesses really have more potential. So how do we help them grow beyond
this boundary.”</span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">For all, the biggest challenge was to recognize that building and
managing relationships needed to be a priority. </span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span>“Relationship building
helps translate your dreams and the service you want to do for your community
into action,</span>” said Cloer. “<span>You know it’s so funny ‘cause I was so nervous about addressing the
whole development piece of things because the language was so foreign to me.
But I know how to do relationships and so it’s come to me way more naturally
than I thought it would be. It’s actually fun because it’s fun to see people in
the for-profit world get excited about what we do.” </span></span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span>Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-56105589821238738712014-10-07T09:36:00.006-04:002014-10-07T09:36:54.358-04:00Following a Founder or Long-Timer Requires a Hard Head<div class="title">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: x-small;"><i>This article is reprinted with permission from Blue Avocado, a practical and readable online magazine for nonprofits. Subscribe free by contacting the Blue Avocado editor or visiting, <a href="http://www.blueavocado.org/">www.blueavocado.org</a>. The original article can be found <a href="http://www.blueavocado.org/content/following-founder-or-long-timer-requires-hard-head">here.</a></i></span></span></div>
<div class="title">
<i><span style="font-size: x-small;"><span style="font-family: Arial,Helvetica,sans-serif;"><br /></span></span></i></div>
<i><span style="font-size: x-small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span></i>
<div class="byline">
<i><span style="font-size: x-small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span class="bylineauthor">
By Jan Masaoka</span></span></span></i><br />
</div>
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;"><em><img class="imgalignleft" src="http://www.blueavocado.org/sites/default/files/share/Elephants-two-in-line.jpg" style="float: left; height: 158px; width: 240px;" /> When
Blue Avocado asked for potential interviewees who had followed a
founder or a long-time executive, we didn't expect 58 people to respond.
We interviewed 18 executive directors who followed founders, and
another 10 who followed long-time execs. Last issue's First Person
Nonprofit and this article are also ramp-ups to the national survey of
nonprofit leaders in similar positions. CompassPoint Nonprofit Services
has conducted a study of such executives among grantees of the Packard
Foundation, with the data so interesting that we are pleased to partner
with them on the expansion of the study to a national audience. <em><strong>Nonprofit executives: please! Click <a href="http://www.surveygizmo.com/s3/1659517/Leadership-Succession-and-Transition-Survey" rel="nofollow">here to take the survey</a>!</strong></em></em></span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">If founding a nonprofit takes strong self-confidence and a soaring
vision, following such a leader takes hard-headed management skills and
just plain hard work, according to 28 "followers" -- let's call them
"successors" because they succeeded long-timers. They work at
organizations that range from 2 to 300 staff.</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">Here's a story that combines several themes: "I replaced the founder of 35 years. <em>Plus</em>,
she was my mother! I'll have been in this job for 10 years come July,
and nine of them have been a financial struggle. I'd be putting on this
warrior clothing to go out and battle and find money and keep this
vision solid. And then my mother would come in and say you're doing it
all wrong. You're compromising all the things I worked for, for what, a
dollar?"</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<br />
<span style="font-family: Arial,Helvetica,sans-serif;"><strong>Strong programs but weak management</strong></span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">Almost all successors came into organizations they saw as having
strong programming but weak management. Many of struggled with personnel
problems as their predecessors had idiosyncratic salary schedules and
often had made special arrangements for individuals:</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"I'm following a founder -- it's been 7 months now -- who was a
charismatic and wonderful person who left the organization in terrible
shape. There was not one part of the organization that didn't need
attention."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"Some people had been there 15 or 20 years and never had an
evaluation. Some people were paid way over what they should been paid
and others weren't getting enough; it was due to favoritism."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"I did fire quite a few people. I had to take them to a coffee shop
to do it because my office didn't have a door. I realized I had
subconsciously established a pattern of which coffee shop I took people
to: one to talk and one to fire them in."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">In general, successors found that they were professionalizing
organizations that had understandably developed around a strong founder:</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"We started certain classes at 6:30 at night. I said why? I was told we <img class="imgalignright" src="http://www.blueavocado.org/sites/default/files/share/strong-weak-300x224.jpg" style="float: right;" />start them at that time because the husband of the founder was done with his dinner by then."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"The founder was a volunteer ED. I'm the first full time paid executive director. Definitely changed the budget."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">On the other hand:</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"One advantage you have at the beginning is that there's some
appetite for risk-taking in a stable, staid organization. You can come
in with a white hat for a brief period and say I know we've always done
it this way, but . . . ."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<br />
<span style="font-family: Arial,Helvetica,sans-serif;"><strong>Financial problems</strong></span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">In particular, many organizations were in financial straits. In some
cases a founder or long-time executive was having less and less success
in fundraising and left bogged down in helplessness and failure. In
other cases financial difficulties led to his or her being fired. And in
too many cases, there was a looming problem or a house of cards
teetering and ready to fall.</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"When I took over 4 years ago we had close to $50,000 in liabilities.
Grants were way down. Hadn't applied for grants. I guess it was because
she was ill and didn't ask for help."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"We were 90% funded by state contracts. Four months after I started
our first budget cuts from the state came and we lost 250K and then
another 500K."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"In the two weeks before the final offer, the board chair said our
biggest funder -- 40% of the funding stream -- was leaving. But by then I
was falling in love with the organization and the clients they served.
Later the board confessed that if they hadn't found the right leader
they were ready to shut down the nonprofit."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"He could see the crash was coming so he got out before he had to
deal with the consequences of that. It was 'borrow from Peter to pay
Paul.'"</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<br />
<span style="font-family: Arial,Helvetica,sans-serif;"><strong>A board built for a different regime</strong></span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">Founders often seek board members who are friends and will stay out
of the way. Over time, most long-time executives build boards that
support and complement them. And successful executives -- whether
founders or not -- build confidence in their boards who then step back.</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">Despite the fear that a post-founder board will micromanage, instead,
successors found themselves disappointed in the level of engagement or
even interest from the board:</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"The board was acting as an advisory board rubber stamping staff decisions."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"They had so much trust and faith in the former [executive], they had
become overly deferential. They did not hold him accountable."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"I expected the board to have higher expectations. They were just ticking along for 24 years."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">Over time, successors either found ways to work with the board or
actively replaced them. They try hard to win the approval of the board.
We appreciated this comment:</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"You find yourself worrying more about what board needs than what the organization needs."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<br />
<span style="font-family: Arial,Helvetica,sans-serif;"><strong>Founders are different from non-founders, even if the non-founder has </strong><strong>been there for decades</strong></span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"Founders are giving up their babies. Non-founders put on their coats and leave." So says Tim Wolfred, long-time head of <a href="http://www.compasspoint.org/et" rel="nofollow">CompassPoint's executive transitions</a> program, and our interviews bore that out:</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"My [founder] predecessor came to staff meetings for six months. The
first one she just came in and sat down. The second one I thought: maybe
she needs some time. But eventually I had to take her to lunch and say
this is really confusing for staff and I 'd like you to stop. She was
very, very hurt."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"At first he [a non-founder] gave me advice and I just said well, I'm
going to do something else. Now he barbecues for the staff barbecue;
that's all he does."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"The founder always described this organization as 'my baby.' She
knew that I have two adopted children and it gave her comfort that I
understood what she was talking about in giving her baby to me."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<br />
<span style="font-family: Arial,Helvetica,sans-serif;"><strong>Managing the predecessor</strong></span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">Although departing executives often feel that they are being helpful
by staying involved, their successors struggle to manage them while
trying to honor their past:</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"They were coming off a big campaign and the ED said she didn't want
to go back to doing regular ED work. So she stayed with a different
title about strat<img class="imgalignright" src="http://www.blueavocado.org/sites/default/files/share/Jason-Lee-founder-of-Orego-univ.jpg" style="float: right; height: 225px; width: 240px;" />egic
initiatives and stayed reporting to the board. The board did this to
keep her community connections like the Chamber, but effectively that
meant I couldn't step into any of those connections."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"My predecessor was showing up every other day to use our copy
machine. At the beginning everyone was excited to see him because they
really like him. But one manager told him that she had work to do and
couldn't talk. It was hard."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"When I shut down a legacy program I was really grateful that my
predecessor did not fan the flames. I reached out to him advance. It was
very emotional for both staff and volunteers and donors. It was really
helpful that he did not step in."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"My predecessor is now one of my funders -- she moved to a foundation
that's been a long-time funder. So I now have regular phone calls and
she's wearing two hats -- as founder and as funder. We got off to a
rocky start . . . for 2.5 hours [in our first conversation] she told me I
wasn't the right choice for the position. I've been working my way out
of that deficit since then."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"Every two to three months I reach out for coffee with the former
executive. I give her an update. She feels that I'm respecting the
relationship and that I want to learn from her."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<br />
<span style="font-family: Arial,Helvetica,sans-serif;"><strong>Advice for yourself when you were taking the job?</strong></span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">We asked interviewees to go back in time and give advice to
themselves at the moment they were deciding whether to take their
current jobs:</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"I should have asked: how engaged was the board? They seemed
extremely engaged during the interviews. But it turned out they had all
approved the budget without knowing what was in it."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"It wouldn't have stopped me from taking the job, but I would have
asked directly: do you have outcomes and performance indicators? Is the
board engaged in fund development? I made assumptions and didn't
questions."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"In my current position [the second time following a founder] I asked
to be reviewed after the first 90 days. A check-in, I can see what the
demands of the job are, a good time for me to set out my goals and
discuss them."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"I should have asked if there are any employees who aren't performing
and are being protected by the ED who probably have to be fired."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"The board said we are in great financial health. Why did I not dig deeper?"</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"I'm in the 12th percentile for pay. I would have asked them to pay me at the 50th percentile."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<br />
<span style="font-family: Arial,Helvetica,sans-serif;"><strong>Closing comments</strong></span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">Successors work hard, and many of them stay for many years. They
typically focus on management and infrastructure, more rarely on
programmatic adaptation. They also recognize that every organization has
issues to work on:</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<span style="font-family: Arial,Helvetica,sans-serif;">"A lot of this stuff isn't founder's stuff. It's the cyclical nature
of how an organization makes progress, gets stuck, makes progress again
and gets stuck again. Rather than focusing on what the founder did or
didn't do, you have to think about where in this cycle the organization
is now."</span><br />
<span style="font-family: Arial,Helvetica,sans-serif;">
</span>
<br />
<span style="font-size: x-small;"><span style="font-family: Arial,Helvetica,sans-serif;"><em>Our thanks to Jenn Brandon, John Britz, Marie Cubillas, Jeffrey
Dollinger, Cassandra Flipper, Valerie Golik, Peter Hainley, Jenny
Hansell, Rutheanne Hill, Chris Hoene, Susan Hughes, Emily Hopkins, Susan
Joy, Marie Lipetz, Camille Llanes-Fontanilla, Nishant Mehta, Dotty
Metcalf, Sarah Milligan-Toffler, Chandra Montgomery Nicol, Tess
Reynolds, Pam Rodriguez, L Carol Scott, Sue Sherbrook, Trudy Soucoup,
Anne Viricel, MK Wegman, Barbara Wertheimer, Cheryl Zoll, and Cathy of
Oregon. You made so many insightful and compelling comments that we
weren't able to include here. Your thoughts will be part of the larger
national study on this issue as well.</em></span></span>Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-14821484479148232622014-10-07T09:26:00.003-04:002014-10-07T09:26:53.609-04:00Budget preparation: a time for problem solving
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<i style="mso-bidi-font-style: normal;"><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">By VonLehman staff</span></i></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Many nonprofit managers
regard budgeting as a necessary evil that must be done to satisfy the board of
directors and funders.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">In addition to the chore
of gathering financial data, there is often an uneasy feeling triggered by
forecasting the unknown. What will happen if you don’t achieve the needed
revenue figures?</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">But there is another way
to look at the process: try to consider budgeting as an informative process
that will help you reach goals, solve problems before they occur and make
important decisions.</span></div>
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<b><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></div>
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<br /></div>
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<b><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Learn from the past</span></b><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
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<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Before looking to the
future, gather the last three years of profit and loss statements, ideally with
budget comparisons. The goal is to discover trends, patterns and problem areas,
both in revenue and expense items. Examine each line item. Has it gone up or
down over the three years? Of course, some expense categories will likely show
a steady increase as prices rise. Those expenses can be easily budgeted with a
percentage uptick.</span></div>
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<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">What you’re looking for
are the trends and anomalies. For example, are revenues from a certain event
declining steadily? Perhaps it’s time to either revamp the fundraiser or stop
holding it.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
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<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Do payrolls end up
higher than budgeted because you’re overly optimistic about workloads and staff
capacity? Note that.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
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<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">An in-depth review will
both reveal circumstances affecting your organization and blind-spot areas in
your budget process.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Set your course</span></b><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">If there is one step
many organizations can benefit from, it’s</span><span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> tying<span style="color: black;"> the budgeting process more closely to strategic and action
plans.</span></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Many just look at the
budget as a whole, a big pot that will somehow cover every department or
project, regardless of performance. Ideally, staff should meet before the new
fiscal year begins and talk about program and project goals. It’s also
important for each staff person to have an understanding of the revenues and costs
associated with their areas of responsibility.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Take for example a meal
program for children that costs $250 annually per child. The original cost was
determined by the accountant, but should be reviewed periodically to ensure
that it is accurate. While discussing goals for the meal program, perhaps 100
more needy children have been identified. This will cost the organization an
additional $25,000. The manager may say additional children can be handled
without adding staff, but enthusiastic growth without considering staff
workload is a common pitfall.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Next should come an
examination of the revenue sources for the program to determine shortfall or
excess. If additional funds are needed, staff should be engaged in ideas on how
to make that happen, as well as the likelihood of reaching the goal.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
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<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">The end result of the
planning session should be concrete performance goals and an understanding of
the associated costs and revenue needs for each program, project and
department.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Staff members who
actively participate in setting and managing the budgets under their control do
a better job of controlling expenditures. In fact, their input and commitment
to reducing the cost of overhead expenses can also help the organization run
leaner and more efficiently.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">One caveat: Don’t be a
paperclip manager. These are managers who are uncomfortable with a hard look at
the big items so tell their staff to watch consumption of office supplies in
response to financial challenges. Unless you run a printing press, paper and
ink costs won’t sink a healthy ship or save a sinking one.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Fine-tune your expenses
and plan for the unexpected</span></b><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">The budgeting process is
an ideal time to review some of your ongoing costs such as insurance, utility
use and other regular vendors. Over time, pricing increases can sneak up on
you. This is also an opportunity to review business-as-usual habits, like
buying boxes of business cards for employees who rarely meet the public.
Marketing materials, too, are frequently expensive. Taking a hard look at what
is most effective will help you decide whether or not to print another 5,000
brochures.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">In tandem with whittling
away discretionary expenses, be sure to budget for a capital reserve fund and
emergency funds. What happens if the furnace dies in the middle of winter, for
example? It’s no fun scrambling for dollars in an emergency situation.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Create your budget</span></b><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Now that you’ve set
goals, gathered data and gotten new quotes, you’re ready to prepare the budget.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Start with the basis of
what you absolutely know – expenses and revenues.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Through the goal-setting
process, you identified revenue dollars needed to cover program goals. Now you
need to decide where those gap monies will come from.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">This is also a good time
to discuss if the organization will hold another appeal, create an event or
seek grant funding?</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">It’s a rare nonprofit
that has all revenue sources nailed down before the fiscal year starts. Knowing
how, when and where you will raise funding is a great start.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">Once the budget is approved, keep a close eye on
expenditures and cash flow every month so course corrections can be made.
Staging growth by matching revenues and associated expenses will help maintain
the organization’s financial health.</span>
Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-39968991340781094672014-09-30T09:12:00.002-04:002014-09-30T09:12:22.178-04:00Run your nonprofit like a business<span style="font-family: Arial,Helvetica,sans-serif;">By Mike Bensi, advisor, FirstPerson </span><br />
<span style="font-family: Arial,Helvetica,sans-serif;"><br /></span>
<span style="font-family: Arial,Helvetica,sans-serif;">Most people who give to nonprofit causes want to see results. They want to know that their donations made a difference. <br /><br />After the recession with limited resources available, nonprofits have been challenged more and more by funders to operate like businesses to further their missions. <br /><br />But what does that really mean?<br /><br />This summer, four nonprofits' executives participated in a FirstPerson panel discussion called Fresh Perspectives. The group shared ways to incorporate business practices into their daily operations. Executive directors from Gleaners, Hamilton East Public Library, Day Nursery (now Early Learning Indiana) and Children's Bureau provided attendees with practices they instituted and what resulted. <br /><br />At the Children's Bureau, Tina Cloer, president and CEO, established goals and expectations for employees that resulted in financial solvency. Simply collecting funds on time for services is one way that allows the agency to operate in the black and know when resources will be available. <br /><br />Some might argue that the Children's Bureau's mission to offer emergency, temporary shelter for endangered children, runaway and homeless youth in Central Indiana cannot not have the same cadence and outcomes as the business world. Tackling social problems isn't a steady, chartable path. Progress looks and feels different, and it takes time. Lots of time. <br /><br />But as Cloer revealed, adhering to sound business principles makes a nonprofit more likely to accomplish its mission, not less. In fact, business practices like transparency and public discussions can be safeguards for a nonprofit losing sight of its mission. <br /><br />Simply said, running like a business means having a disciplined approach and an emphasis toward strategy. <br /><br />All four panelists said that without a strategic plan, it would be difficult to define their organization's vision. Be aware that developing a solid plan takes time. Be patient.<br /><br />They all agreed that while strategic plans are not easy to create, and means asking honest and sometimes hard questions, it is one way to get input from front-line employees or volunteers. <br /><br />Ted Maple, Early Learning Indiana's president and CEO, discussed how important it was to get this input. The place he started was by asking several questions to help assemble a strategic roadmap for the organization:</span><br />
<ul>
<li><span style="font-family: Arial,Helvetica,sans-serif;">Why do you work here?</span></li>
<li><span style="font-family: Arial,Helvetica,sans-serif;">What's going well?</span></li>
<li><span style="font-family: Arial,Helvetica,sans-serif;">What could be better?</span></li>
<li><span style="font-family: Arial,Helvetica,sans-serif;">What should I, as a leader, focus on?</span></li>
</ul>
<span style="font-family: Arial,Helvetica,sans-serif;">Engaging others in the changes needed allows the organization to reach its objectives and realize the vision of the nonprofit. You can go fast alone, or go far with others. <br />And don't be afraid to tackle this effort with your heart and your head. <br />At the end of the day, running your nonprofit like a business is meant to help increase the effectiveness and clarity and help achieve the mission. <br /><br />Who wouldn't want that for the organization and its donors? <br /><br />For continued inspiration, I'd encourage you to download the session recap: http://info.firstpersonadvisors.com/further-your-mission-run-your-nonprofit-like-a-business.</span><br />
<br />
<br />
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhGWKFCEnpN-Xuk5pIG4l7aJeALgx223UO2FVQCe-zwUJoxqgBOGreBPBRpHvrgS5wfBPlmCgaLP58s-ijcIkr53jgNhQt7_AAn2Ifn5xQTHBrzqIZ5IqJH7WlScsvf7e7IRCCNdbxiLgkL/s1600/MikeBensi_FirstPersonPHOTO.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhGWKFCEnpN-Xuk5pIG4l7aJeALgx223UO2FVQCe-zwUJoxqgBOGreBPBRpHvrgS5wfBPlmCgaLP58s-ijcIkr53jgNhQt7_AAn2Ifn5xQTHBrzqIZ5IqJH7WlScsvf7e7IRCCNdbxiLgkL/s1600/MikeBensi_FirstPersonPHOTO.jpg" /></a><span style="font-family: Arial,Helvetica,sans-serif;"> </span><br />
<span style="font-family: Arial,Helvetica,sans-serif;"><i>Mike Bensi, advisor, FirstPerson, works alongside nonprofits and small business owners to design strategic plans that enhance the employee experience. His goal is to align an organization's culture with human resources, benefits and wellness. He has an MBA from IU Kelley School of Business and more than 10 years in progressive human resources management, including serving as the BMV's HR director. </i><br /><br /><br /><br /><br /></span>Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-47072845818046027222014-09-30T09:07:00.001-04:002014-09-30T09:07:07.534-04:00Indianapolis nonprofit salary survey<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><i>By Bryan Orander, president, Charitable Advisors </i><br /><br />As we put the finishing touches on the 2014 Indianapolis Nonprofit Salary Report, it doesn't seem possible that this is our third. </span></span><br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiOwvX6t2URRRugQe4dS-FADcOIEPihUdNeP3BCIy4mWVMDvMqw2QMKK1xk6F6TrpraT9e7-LNEQF13q2NbSLk9GRBXmM9OfMImseXwbD_PGoPEjbXHRoxGQ_OQvT70xvTxKfFRMo1v0pq8/s1600/salsurvey-cover-blog.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiOwvX6t2URRRugQe4dS-FADcOIEPihUdNeP3BCIy4mWVMDvMqw2QMKK1xk6F6TrpraT9e7-LNEQF13q2NbSLk9GRBXmM9OfMImseXwbD_PGoPEjbXHRoxGQ_OQvT70xvTxKfFRMo1v0pq8/s1600/salsurvey-cover-blog.jpg" height="320" width="247" /></a></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><br />And as with past publications, it is our hope that the nonprofit community will use it widely. This bi-annual project was initiated four years ago to provide Central Indiana nonprofits with data that would help recruit and retain quality staffs. Based on what was happening in other communities, we thought that local nonprofits would find this resource an important tool for making informed decisions. It also was designed to provide board and staff leadership with the information needed to effectively lead their organizations and comply with IRS executive-compensation regulations. <br /><br />Again this year, there is no charge to our readers because the generosity of our sponsors - FirstPerson, National Bank of Indianapolis, Delivra and VonLehman CPA - who provided funds to help the local nonprofit community make informed decisions. Their underwriting allowed us to collect data from 321 Central Indiana nonprofits, which is one of the largest nonprofit salary surveys in the country. <br /><br />In a field where 100 to150 responses is the norm, it is important to note that this year responding organizations are up from 294 in 2012. We were also able to increase the data on leadership positions to 20, up from 12, and give the sector a wider range of common position titles. <br /><br />Over the past six years, it has been rewarding to hear from area nonprofits staffs that find that the survey provides useful benchmarking information, and allows them to compare salaries and benefits. Before this survey, there was no local reference point and organizations would either use national surveys or find similar local nonprofits to use as benchmarks. <br /><br />As in the past two reports, we also asked several questions of each participant about the trends in the sector. <br /><br />Similar to two years ago, nonprofits identify the major obstacle to success as lack of funding. Although this year reflected fewer organizational funding cutbacks, an increasing number of respondents said their requests for services far exceed their ability to provide.<br /><br /><br /><br /></span></span>Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-42348988127271684932014-09-23T08:00:00.000-04:002014-09-23T12:04:18.349-04:00Social Media Fundraising 101<style>
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<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><i>By Lynn Sygiel,
editor, Charitable Advisors</i></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
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<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Social media can be a powerful tool, but many nonprofits
still struggle with how to use it effectively in fundraising. And quantifying
its effectiveness and understanding its psychology is even more difficult. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
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<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">However, one Indiana college raised nearly $500,000 in a
24-hour day of giving. And while the dollar amount is impressive, the lessons
learned and applicability to nonprofits is more impressive. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
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<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Joe Klen, Wabash College’s associate dean for College Advancement,
came away with two clear directives from his school’s effort: Start small and
get a lot of people to help. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
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<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Before launching its campaign, Klen says Wabash studied what
other schools were doing, noting that they had a least a dozen models. Wabash then
narrowed its focus on Illinois Wesleyan University because of its similar size
and alumni population. Wesleyan had its first online day of giving last summer,
and Wabash’s advancement staff watched the reaction and interaction and then
traveled to Illinois in December to learn more. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
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<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">While the research was important, ultimately Wabash needed to
jump in and see how an online campaign would motivate people.</span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
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<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Starting the process in February, Wabash pulled together a
campaign. It selected a date, created logos, prepared several sample emails,
tweets and Facebook posts and planned the school’s overall strategy. What the
team knew it didn’t want was a slick campaign, but rather a grassroots vibe. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
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<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">While April 30, its choice for the day of giving, had no
particular significance for the small liberal arts college, it served as the
theme. The plan was to secure 430 gifts on 4/30, a number it felt was a modest
but realistic goal. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
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<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">More important, though, was finding the right volunteers to
ensure success. While having volunteers is nothing new to fundraising, social
media is a different model. First, Klen’s department identified 300 potential
online ambassadors or virtual volunteers, looking for well-connected
individuals who were active social media users. After narrowing the field to
175, they spent April communicating directly with these alumni, phoning and
emailing them, oftentimes getting new ideas about the campaign from this group.
</span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Well-prepared, the advancement department kicked off the
campaign at 4:30 a.m. with a first email to their entire alumni pool. They hit
the first target – 430 gifts -- by 10 a.m., creating an online buzz. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">“When we launched the campaign, these ambassadors would
spread the word to their networks. That’s really what got the momentum going,
and then once people starting giving, all types of goodwill was being spread
across social media,” says Klen. Mainly, the school’s virtual volunteers used
Twitter and Facebook. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="color: black;">But Wabash</span>
didn’t stop there. If the campaign reached $43,000, there were challenge donors
ready to match the gifts. A second group of donors was lined up to do the same
for the next $43K, and finally they had a donor who would give $43K, if they
hit 1,832 gifts, which is the school’s founding year. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"> “Other people who
weren’t ambassadors jumped on board and spread the word to their people,” says
Klen. “That’s what we saw happen in other institutions that were really
successful and were more successful the second time around.” </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Klen says scale is key. “I think if we had started at 1832
donors in a single day, it would have had a much different feel. I think for a
smaller organization that doesn’t have the constituent base, starting smaller
is good.” </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">During the day of giving, Klen’s advancement team kept a
light touch, sending four emails to alumni during the 24-hour period. These
were to announce the campaign, key benchmarks and the results and initial
wrap-up of the campaign. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">An online honor roll gave peers a chance to see in real time
who was contributing. It’s different from the infamous TV telethons because it
was more than just a total, and potential donors could see contributors’ names.
That’s where, Klen says, psychology has an effect. <span style="color: red;"></span></span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Students and staff on campus also were giving online. It was
the last week of academic classes. There were campus events, like a dunk tank,
that created an on-campus buzz, but also an online buzz. There were alumni who
said, “Oh, I wished I knew that was happening, I would have come over for
lunch.” </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Besides goodwill, Klen says, the biggest gains were introducing
current students to the culture of giving and creating an online reunion
atmosphere. In June at Wabash’s reunion weekend, <span style="color: black;">alumni w</span>ere
still talking about the event. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">“There is some culture of philanthropy already engrained in
Wabash’s culture. The good feeling that came out of the day by rallying around
the institution on a single day is the greatest success of the day. Our
students saw the kind of rallying support for the institution in a single day
and that will stick with a lot of them for a long time,” says Klen. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">“I think that’s true for most nonprofits. Not all
generations have been taught the importance of philanthropy. In part what I
think we’re doing in this kind of day is we taught our students on some level
how private organizations and nonprofits really work and how they rely largely
on private philanthropy.” </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">
</span></span><br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Klen noted that Wabash was not the only Indiana school with
this type of campaign. In April alone, 10 other schools had campaigns,
including Notre Dame, Purdue and Valparaiso. “I don’t want to suggest that our day was the
only day by any stretch of the imagination. St. Mary’s had similar numbers,” he
says. Klen believes they can all learn from each other and draw from different
constituencies. </span></span></div>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><span style="line-height: 115%;">What will Wabash do the second time around? It
will study schools that have done these two and three times, see what they did
differently and what new lessons they learned. And Wabash has already been
thinking about how to steward those first-time donors. </span> </span></span><br />
<br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">_______</span></span><br />
<br />
<br />
<h3>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Applications for nonprofits </span></span></h3>
<h3>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"></span></span></h3>
<ul>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Line up online ambassadors who are passionate about your cause and can build an online social media presence. Unlike Wabash, finding ambassadors’ friends with no prior affiliation to a nonprofit who are introduced to the organization has great potential. </span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">For a nonprofit, competitions can work – Eastside versus Westside giving.</span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">By 2 p.m. Wabash’s campaign (#Wabash430 hashtag) was trending in Indianapolis on Twitter. For Central Indiana nonprofits, that kind of exposure could be huge for getting their name out there to people who may not know about them. </span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">All organizations can benefit from single-day campaign. The greatest benefit beyond fundraising is creating excitement about the organization and getting people excited about giving back.</span></span></li>
</ul>
<br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">_______</span></span><br />
<br />
<br />
<h3>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><a href="https://www.blogger.com/null" id="lessons">Lessons</a></span></span></h3>
<h3>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"></span></span></h3>
<ul>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Don’t pre-sell. Keep the campaign organic, grassroots and non-flashy. Wabash created a simple logo and theme and sent sample tweets and emails to ambassadors to prime the pump. </span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Find the right volunteers. These needed to be individuals with large constituent social media networks who traditionally get responses to their posts. </span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Create an online donor honor roll. Unlike TV telethons, peers influenced peers’ giving. </span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Unlike other schools, Wabash used no raffles and hourly incentives, but rather had a cadre of donors ready to match, if the gift goal was met. </span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">While there was no printing budget or postage, there were credit card processing fees, which at 3 percent, amounted to about $8,000</span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">This type of campaign takes less planning time. Bucknell University, for example, created its campaign in nine days.</span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">The next day, the advancement department sent a thank you with initial results and round numbers. </span></span></li>
</ul>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"></span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">_______</span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><br /></span></span>
<br />
<h3>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">By the numbers</span></span></h3>
<h3>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"></span></span></h3>
<br />
<ul>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">12,000 to 13,000 was the Wabash alumni pool </span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">2,329 gifts in a 24-hour period or $465,000</span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">2 gifts per minute </span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Nearly 100 percent online donations</span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Nearly 1,000 unique donors on the day</span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">900 donors made their second gift of the year</span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">370 lapsed donors contributed</span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">2000 to 2009: the alumni group with the highest number of donations</span></span></li>
<li><span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">1948: one donor, 10 or more donors from every class beginning with 1961 </span></span></li>
</ul>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><br /></span></span>Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-23336793199936031082014-09-23T07:52:00.005-04:002014-09-23T12:38:56.558-04:00Grooming leaders<style>
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<div class="MsoNormal">
<span style="font-size: small;"><i><span style="font-family: Arial; line-height: 115%;">By Steve Rossetti,
Synergy </span></i></span></div>
<br />
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<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial; line-height: 115%;">You hear the expression a lot: Somebody is a natural-born leader. It may
refer to the battlefield, the ballpark, the political arena or the boardroom. </span></span></div>
<br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial; line-height: 115%;">But is it true? In some cases, yes. Certain people may have the traits
to put them ahead of the crowd. But leaders can also be trained and nurtured.</span></span></div>
<br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial; line-height: 115%;">The private sector allocates billions of dollars to leadership
development because it knows that skilled leaders are a powerful investment. Companies
know that effective leadership is the cornerstone of every organization and can
instill productivity, job satisfaction, engagement, retention and overall
profitability. Summarizing it simply, it
affects the bottom line. </span></span></div>
<br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="background: none repeat scroll 0% 0% fuchsia; font-family: Arial; line-height: 115%;"></span><span style="font-family: Arial; line-height: 115%;"></span></span></div>
<br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial; line-height: 115%;">The value of an effective leader can be measured in many ways: retaining
good employees, mentoring future leaders, creating a profitable culture that
values a team approach and supporting a company’s financial growth. There are also intangibles like garnering employees’
respect, admiration and an overall enjoyment of working for someone who has
effective leadership skills. </span></span></div>
<br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial; line-height: 115%;">However, according to the </span><a href="https://www.blogger.com/null"><span style="font-family: Arial; line-height: 115%;">Stanford Social
Innovative Review</span></a><span style="font-family: Arial; line-height: 115%;">, </span><a href="http://pndblog.typepad.com/pndblog/2014/02/underinvesting-in-social-sector-leadership.html#%E2%80%A2%09http://www.ssireview.org/blog/entry/investing_in_leadership_to_accelerate_philanthropic_impact%20"><span style="font-family: Arial; line-height: 115%;">less than 1 percent</span></a><span style="font-family: Arial; line-height: 115%;"> of overall
foundation grants went to leadership development between 1992 and 2011. </span></span></div>
<br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial; line-height: 115%;">So why is something that is so critical often ignored, minimized or left
to chance? <span style="color: #1d1a11;">How do successful nonprofit organizations
look and identify leaders when they are hiring? </span></span></span></div>
<br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="color: #1d1a11; font-family: Arial; line-height: 115%;">Although there is no magic formula that will guarantee how
effective someone will be as a leader, there are a few techniques that can help.
</span><span style="font-family: Arial; line-height: 115%;">Here
are three steps to help hire the right person and invest in his or her growth: <span style="color: #1d1a11;"></span></span></span></div>
<br />
<div class="MsoListParagraphCxSpFirst" style="text-indent: -0.25in;">
<span style="font-size: small;"><span style="font-family: Symbol; line-height: 115%;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: Arial; line-height: 115%;">Establish a hiring
process that includes effective screening, interviewing and assessing of job
candidates</span></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -0.25in;">
<span style="font-size: small;"><span style="font-family: Symbol; line-height: 115%;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: Arial; line-height: 115%;"> Invest in potential leaders by offering
leadership training. </span></span></div>
<br />
<div class="MsoListParagraphCxSpLast" style="text-indent: -0.25in;">
<span style="font-size: small;"><span style="font-family: Symbol; line-height: 115%;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: Arial; line-height: 115%;"> Develop an evaluation program that allows
managers, colleagues and employees to offer input. </span></span></div>
<br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial; line-height: 115%;">The best place to start is to have a framework assessment of the
leadership position and knowledge of the qualities, skills and aptitudes a
person needs to be successful in a particular position. Each candidate should
go through the same interview and assessment steps, which includes a battery of
questions specific for the position. Each answer should receive a numerical
rating from the interviewer. Making sure
the “right” person is being selected should be more of a science than guesswork
of feelings or emotions.</span></span></div>
<br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial; line-height: 115%;">Once hired, individual employees should have a tailored-leadership development
program that provides specific training, tests for knowledge and supports
ongoing learning. Regardless of how long someone has been in a leadership role,
ongoing training and coaching is essential.
</span></span></div>
<br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial; line-height: 115%;">Being in a leadership role is challenging for many reasons in today’s
workplace. Therefore, having an arsenal of skills and techniques can help. A training program should include courses
that strengthen skills and techniques that are needed to be a great leader in
any organization. </span></span></div>
<br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial; line-height: 115%;">Some areas that are essential aspects of great leadership are: effective communication skills, performance
management, motivational techniques, dealing with difficult employees and
building effective and strong teams.</span></span></div>
<br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial; line-height: 115%;">The third and final step is for the leader to receive feedback. Self-evaluation and assessment is difficult,
if not impossible, to do objectively and impartially. </span></span></div>
<br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial; line-height: 115%;">A tool that can be used is a 360-degree evaluation, which polls members
of an employee's immediate work circle.
Most often, 360-degree reviews will include direct feedback from
subordinates, colleagues and supervisors, as well as a self-evaluation. The purpose and objective is for the leader
to receive comprehensive feedback about how they are performing and provides the
leader a comprehensive overview of strengths, as well as opportunities for
growth.</span></span></div>
<br />
<div class="MsoNormal">
<span style="font-size: small;"><span style="font-family: Arial; line-height: 115%;">Developing and grooming leaders is not only significant to the individual’s
work experience, but borrows a page from for-profits, it’s significant for the
overall health of the organization.</span></span></div>
<br />
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "MS 明朝"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast;"> </span></i></b><br />
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "MS 明朝"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast;">Steve
Rossetti</span></i></b><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "MS 明朝"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast;"> is the director of training and development at
Synergy. He has conducted training, consultation and executive coaching in
corporate settings, school districts, correctional facilities and nonprofit
organizations for over 25 years.<span style="mso-spacerun: yes;"> </span>He
attended Eastern Illinois University and earned a psychology degree and
graduate degree in education psychology</span></i>
Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-59791581365173758352014-09-18T08:36:00.003-04:002014-09-18T08:36:45.684-04:00National Philanthropy Day Sponsors Enable Community Celebration of Philanthrop
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<div class="MsoNormal">
<span style="font-family: Arial; font-size: 10.0pt;">The 2014
National Philanthropy Day (NPD) Luncheon is on Thursday, November 13.<span style="mso-spacerun: yes;"> </span>The Association of Fundraising Professionals
(AFP) proudly holds this annual event to recognize outstanding community
members who <i style="mso-bidi-font-style: normal;">inspire change</i> in our
community through generously supporting area nonprofit organizations.<span style="mso-spacerun: yes;"> </span>Registration is now open and will be solely
online this year.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: Arial; font-size: 10.0pt;">We look
forward to introducing you to this year’s award winners at NPD:<span style="mso-spacerun: yes;"> </span>Philanthropists of the Year – Barbara and
Larry Kellar;<span style="mso-spacerun: yes;"> </span>Volunteer of the Year – H.
Richard Duval;<span style="mso-spacerun: yes;"> </span>and Outstanding Youth in
Philanthropy – Magnified Giving Student Philanthropy Program.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: Arial; font-size: 10.0pt;">Additionally,
NPD gives all nonprofits a unique opportunity to thank their own Nonprofit
Champions -<span style="mso-spacerun: yes;"> </span>benefactors and volunteers
who impact their organizations.<span style="mso-spacerun: yes;"> </span>When
registering to attend NPD, indicate which of your guests are Nonprofit
Champions.<span style="mso-spacerun: yes;"> </span>They will be listed in the
NPD program and AFP will provide certificates of recognition for them, which
will be available for pick-up at NPD.<span style="mso-spacerun: yes;">
</span>Keynote Speaker, Erin Gruwell’s book, can be pre-ordered as thank you
gifts for your Champions, and nonprofits are encouraged to bring their own
tokens of appreciation to present at NPD.</span></div>
<div class="MsoNormal">
<span style="font-family: Arial; font-size: 10.0pt;">National
Philanthropy Day is possible due only to our generous sponsors.<span style="mso-spacerun: yes;"> </span>NPD sponsorship supports our entire
nonprofit community by providing AFP with funding to hold educational programs
and networking events to benefit development professionals, nonprofit executive
directors and board members, and others who attend our sessions.<span style="mso-spacerun: yes;"> </span>Sponsorship also allows all of us to come
together – business, philanthropists, nonprofits and volunteers – at NPD to
celebrate our community’s strong philanthropic spirit.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: Arial; font-size: 10.0pt;"><span style="mso-spacerun: yes;"></span>On behalf of nonprofits in Greater Cincinnati,
AFP extends sincere thanks to the following sponsors for making NPD
possible:<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">Presenting Sponsor</b> – Fifth Third Bank Foundation; <b style="mso-bidi-font-weight: normal;">Platinum Sponsors</b>: Photonics Graphics,
Plan-It Now, Prestige AV & Creative Services;<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">Gold
Sponsors</b> – Duke Energy Convention Center, and the University of Cincinnati;
<b style="mso-bidi-font-weight: normal;">Media Sponsor </b>– Cincinnati Business
Courier; <b style="mso-bidi-font-weight: normal;">Silver Sponsors</b> –
Giveunity, Johnson Grossnickle & Associates, Greater Cincinnati Foundation,
United Way of Greater Cincinnati; <b style="mso-bidi-font-weight: normal;">Bronze
Sponsors </b>– The Christ Hospital Foundation, Cincinnati Children’s Hospital
Medical Center, Clovernook Center for the Blind, Graff Designs, MOBA
Interactive, Inc. , Premier Mailing, Life Enriching Communities, March of
Dimes,<span style="mso-spacerun: yes;"> </span>Bethesda Foundation, and Streets
of Manhattan; and <b style="mso-bidi-font-weight: normal;">Patron Sponsors </b>–
Arts Wave, Boys and Girls Clubs, Carol Ann & Ralph V. Haile Jr./US Bank
Foundation, Catholic Inner-city Schools Education Fund (CISE),<span style="mso-spacerun: yes;"> </span>Chanticleer Consulting, Clever Crazes for
Kids, The Children’s Home of Cincinnati , Cincinnati Ballet,<span style="mso-spacerun: yes;"> </span>Cincinnati Country Day School, Cincinnati
Nature Center, Cincinnati Playhouse in the Park, Cincinnati Preservation
Association, Cincinnati Youth Collaborative,<span style="mso-spacerun: yes;">
</span>Crayons to Computers, Roman Catholic Diocese of Covington, Ronald
McDonald House, St. Xavier High School, Shriners Hospitals for Children, and
Talbert House.</span></div>
<div class="MsoNormal">
<br /></div>
<span style="font-family: Arial; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">We
hope to see you on November 13 at NPD to recognize our community award winners
and your Nonprofit Champions. For more
information including sponsorships and registration, please visit <a href="http://www.afpnet.org/AFPCincyNPD"><span style="color: windowtext; text-decoration: none; text-underline: none;">www.afpnet.org/AFPCincyNPD</span></a>.<span style="mso-spacerun: yes;"> </span></span>
Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com2tag:blogger.com,1999:blog-6412383867693828772.post-71784907971927071322014-09-16T08:37:00.000-04:002014-09-16T08:37:04.322-04:00How to protect your nonprofit organization from fraud <style>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-weight: bold;">By Jim Simpson, president, </span></i><i style="mso-bidi-font-style: normal;"><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-themecolor: text1;">Financial
Technologies & Management (FTM)</span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-weight: bold;"></span></i></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #262626; font-family: Arial; font-size: 10.0pt;">Four years ago when officials
from a local cultural and arts volunteer organization discovered that more than
$380,000 had been embezzled from its account, it was shocked. Over a nine-month
period, an officer supported his gambling addiction with money from the
organization’s bank account.</span><span style="font-family: Arial; font-size: 10.0pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: Arial; font-size: 10.0pt;">But according to a 2014 Association of Certified Fraud
Examiners study, that is not all that unusual. In fact last year, </span><a href="http://www.mondaq.com/unitedstates/x/273810/Charities+Non-Profits/Preventing+Fraud+and+Embezzlement+in+Your+Nonprofit+Organization#http://www.mondaq.com/unitedstates/x/273810/Charities+Non-Profits/Preventing+Fraud+and+Embezzlement+in+Your+Nonprof"><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt;">The Washington Post</span></i></a><span style="font-family: Arial; font-size: 10.0pt;"> analyzed nonprofits’ 990 filings from 2008 to 2012 and
found more than 1,000 nonprofit organizations had checked the box indicating
they had discovered diversion of assets due to theft, investment fraud or
embezzlement. <span style="color: #262626;"><span style="mso-spacerun: yes;"> </span></span></span></div>
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<span style="font-family: Arial; font-size: 10.0pt;">The Association of Certified Fraud Examiners (ACFE) reported
the average loss is $108,000. But along with the loss of funds there is an even
greater potential cost <span style="mso-spacerun: yes;"> </span>-- damage to an
organization’s reputation. </span></div>
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<span style="font-family: Arial; font-size: 10.0pt;">External audits are of little help. According to the
ACFE, they detect just over 3 percent of the fraud cases.<span style="mso-spacerun: yes;"> </span>Instead, 42 percent of cases are discovered
as a result of tips from employees, customers, vendors or anonymous
whistleblowers. <span style="mso-spacerun: yes;"> </span>Other top methods are management
reviews (16 percent) and internal audits (14 percent). Seven percent of cases
are uncovered simply by accident.</span></div>
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<br /></div>
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<span style="font-family: Arial; font-size: 10.0pt;">Relying on tips and happenstance to discover more
than half of existing fraud cases is not good business practice. Despite having
limited time and resources that make nonprofits vulnerable to fraud either
internally or externally, organizations must be able to discover more cases on
their own.<span style="mso-spacerun: yes;"> </span></span></div>
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<br /></div>
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<span style="font-family: Arial; font-size: 10.0pt;">Nonprofits typically have many checks and cash from
numerous sources making them vulnerable to skimming and cash larceny schemes. Billing
schemes are most common, and typically involve billing an organization for
personal items or excessively marking up goods or services. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-themecolor: text1;">One step that all
nonprofits should take is to develop anti-fraud controls that help decrease the
cost and duration of fraud schemes.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-themecolor: text1;">Some anti-fraud
controls include:</span><span style="font-family: Arial; font-size: 10.0pt;"></span></div>
<ul>
<li><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-themecolor: text1;">Create an independent board committee to
provide management independence and professional skepticism. </span></li>
<li><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-themecolor: text1;">Develop a process to report suspicious
behavior. </span></li>
<li><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-themecolor: text1;">Document when compliance at all levels occurs
and when it does not. </span></li>
<li><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-themecolor: text1;">Develop a response plan when fraud does
occur. </span></li>
</ul>
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<br /></div>
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<span style="font-family: Arial; font-size: 10.0pt;">Keep in mind that the tone from the top is important
to promote an ethical environment throughout the organization to encourage
self-policing.</span><br />
<br /></div>
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">But most importantly, nonprofit organizations
need to make sure they don’t ignore fraud issues because they aren’t prepared
to deal with them openly and honestly. </span>
<br />
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<br /></div>
<div style="background-color: #f1f1f1; border: 1px solid black; font-family: arial; font-size: 12px; line-height: 18px; padding: 20px;">
Nonprofits are typically most vulnerable to the following types of fraud schemes: billing, check tampering, expense reimbursements, skimming, corruption and cash larceny. <br />
<ul>
<li>Skimming is when an employee accepts payment but does not record the revenue and steals the money.</li>
<li>Cash larceny is when an employee steals cash and checks from daily receipts before they are deposited in the bank. </li>
<li>In billing schemes, a person may set up a fake entity that bills for goods or services that the organization did not receive. Sometimes, the goods or services may be received but are marked up excessively with proceeds diverted. Another common billing scheme is to charge personal items to the organization. </li>
<li>Expense reimbursement schemes generate fraudulent disbursements. The four most common types of expense reimbursement schemes are mischaracterized expenses, overstated expenses, fictitious expenses and multiple reimbursements. </li>
<li>Check tampering is when a person physically prepares a fraudulent check. </li>
<li>Corruption is the wrongful use of influence including bribery, kickbacks, illegal gratuities, economic extortion and collusion.<br />
</li>
</ul>
</div>
<div style="font-family: arial; font-size: 10.0pt;">
<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgy9Ngfh2NGNqvQ5HKe0Qo1v9gL2flrmPRfx-QK0-B6aJW7mNLKlAjguOGjw10yGT1v3jZKVUZnqe1H0nFdKTokYRoG2b2UaScuMPhNgvsj_Z8eGHuvs0q-Q6LI6afhbWBAc8niD_xcY1mN/s1600/jim.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgy9Ngfh2NGNqvQ5HKe0Qo1v9gL2flrmPRfx-QK0-B6aJW7mNLKlAjguOGjw10yGT1v3jZKVUZnqe1H0nFdKTokYRoG2b2UaScuMPhNgvsj_Z8eGHuvs0q-Q6LI6afhbWBAc8niD_xcY1mN/s1600/jim.jpg" /></a></div>
<i>Jim Simpson, CPA and president of Financial Technologies and Management, is a financial leader and trainer, CFO advisor, and forensic accountant to nonprofit organizations since 1999, serving over 350 nonprofit clients. He has worked as a financial advisor for over 20 years. </i></div>
Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com1tag:blogger.com,1999:blog-6412383867693828772.post-2796525406828339152014-09-09T09:39:00.001-04:002014-09-09T09:39:21.610-04:00Security is more than locking the door<style>
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<span style="color: #666666;"><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10pt; line-height: 115%;">This is the second
article in a series. For the first
article, <a href="http://charitableadvisors.blogspot.com/2014/07/merchant-services-for-nonprofit.html" target="_blank">click here.</a> </span></i></span><i style="mso-bidi-font-style: normal;"><span style="background: white; color: red; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="color: #666666;"><span style="mso-spacerun: yes;"> </span></span></span></i><br />
<i style="mso-bidi-font-style: normal;"><span style="background: white; color: red; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="color: #666666;"><span style="mso-spacerun: yes;"> </span></span>
</span></i><i style="mso-bidi-font-style: normal;"><span style="color: red; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"></span></i></div>
<div class="MsoNormal">
<i style="mso-bidi-font-style: normal;"><span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-themecolor: text1;">By Dave Voris, Horizon Bank</span></i></div>
<div style="background-color: #eeeeee; float: right; font-family: arial; font-size: 11.5px; line-height: 14px; margin-left: 10px; padding: 10px; width: 250px;">
Data Breach Investigations Report (DBIR) DBIR found that 96 percent of record breaches involved credit card numbers/data. <br />
<br />
Nonprofits can attain a reasonable level of security against the potential risk of a breach. <br />
<br />
In 2006 to combat these breaches, the major credit card companies launched a security standards council to manage the evolution of security standards and requirements. For more information about the standards and materials available, <a href="https://www.pcisecuritystandards.org/security_standards/index.php" target="_blank">click here.</a><br />
<br />
The credit card association has defined four levels based on volume and provides assessment tools -- a questionnaire and vulnerability scanning -- to determine potential exposure to a breach. <br />
<br />
<b>Level 1: </b>Any nonprofit regardless of how credit cards are accepted that processes more than 6 million Visa credit card transactions annually is required to:<br />
<ul>
<li>conduct an annual on-site security audit.
</li>
<li>conduct a quarterly network scan.
</li>
<li>conduct an independent security assessor validation.
</li>
</ul>
<b>Level 2: </b> Any nonprofit processing 1 million to 6 million Visa or MasterCard transactions annually is required to: <br />
<ul>
<li>For Visa: complete an annual PCI self-assessment questionnaire and quarterly network scan
</li>
<li>For MasterCard: complete an annual PCI self-assessment questionnaire and quarterly network scan validated by the nonprofit or a qualified independent scan vendor
</li>
</ul>
<b>Level 3:</b> 1 million Visa or MasterCard e-commerce transactions annually is required to: <br />
<ul>
<li>complete annual PCI self-assessment questionnaire and quarterly network scan of the database validated by the nonprofit or a qualified independent scan vendor
</li>
</ul>
<b>Level 4: </b> Any nonprofit with less than 20,000 Visa or MasterCard e-commerce transactions annually and ALL other nonprofits processing up to 1 million Visa or MasterCard transactions per year are required to: <br />
<ul>
<li>complete annual PCI self-assessment questionnaire and quarterly network scan validated by the merchant or a qualified independent scan vendor.
</li>
</ul>
</div>
<div class="MsoNormal">
<br />
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">The end of the business day used
to be simpler. Merchants would protect their stores and inventory against theft
by simply locking the door. And while bolting the door was a safeguard, these
same storeowners were well aware that thieves might still find a way to enter
and steal valuable inventory.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal">
<br />
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Today inventory is not the only
consideration -- protecting consumers’ personal data from theft is equally
important. As breaches at Target, P.F. Chang’s and, most recently at Home Depot,
rattled shoppers’ confidence in the care of their personal data, nonprofits
must be concerned about the storage and protection of valuable credit card
information. <span style="color: black; mso-themecolor: text1;"></span></span></div>
<div class="MsoNormal">
<br />
<span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-themecolor: text1;">But
what protection services exist for nonprofits and what is mandated by law?</span></div>
<div class="MsoNormal">
<br />
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Today the payment card industry
(PCI) offers its Data Security Standard v2.0, which includes a password policy
framework. Those issuing credit cards require all merchants – including nonprofits
-- to protect not only the card data that may be stored on an organization’s
computers, but also donors’ personal identify information. That information is worth
millions and millions of dollars for thieves on the black market, and the
modern day data criminal is very smart, tech savvy.<span style="mso-spacerun: yes;"> </span><span style="color: black; mso-themecolor: text1;"></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 13.0pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<br />
<span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">For
nonprofits, the task is to secure the data and avert the risk of theft. While
computers and web connections have given us dramatic advances in productivity
and communication, they have also made it necessary for organizations to change
the way they protect their assets. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 13.0pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
</div>
<div class="MsoNormal">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">While storing credit card data might
make future tasks easier, it is also risky.<span style="mso-spacerun: yes;">
</span>Organizations often prefer to keep credit card information on file to
issue refunds, to process additional transactions, to settle outstanding
balances, as a convenience to regular donors and to process recurring
payments.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 13.0pt; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<br />
<span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">What organizations
fail to consider is the potential effects of a data breach, which can result in
brand damage, loss of client trust, unplanned costs to upgrade and maintain
computer systems, fines from regulatory entities, legal costs and business
disruption while attending to the breach. </span></div>
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">So
what does a nonprofit do about this mess? The PCI offers some help (See
accompanying box). It has set up a list of standards that companies and
nonprofits must comply with depending on the amount of business they do. </span><br />
<br />
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<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">But ultimately, it is up to
companies and nonprofits themselves to instill their own internal safeguards. Industry
specialists recommend that organizations use a multi-layered approach for
security against physical intrusion or computer intrusion. </span></div>
<div class="MsoNormal">
<u><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Internal policies and
controls</span></u><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"></span></div>
<ul>
<li><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">Establish
a security policy and train employees to follow the policy.</span></li>
<li><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Develop a system for investigating irregularities</span><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">.
Consider creating a security SWAT team that includes management, IT and
accounting staff.</span></li>
<li><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">Create
a response plan for donors who believe his/her credit card information was
stolen after making a contribution. Include process for talking with the credit
card company and banks and logging conversations. </span></li>
</ul>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<u><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Technical internal controls</span></u><u><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"></span></u></div>
<ul>
<li><span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: text1;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Monitor access</span><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">: change default
logins for newly installed systems, ensure that each computer user has a unique
login ID and password, and review user information to ensure all current users
are valid employees or volunteers.</span></li>
<li><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Secure network:</span><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";"> install and maintain
a firewall configuration to protect their systems, then use and regularly
update anti-virus software. </span></li>
<li><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman";">Secure
personal information: TRUST3 is an independent, nonprofit organization that
enables trues-based privacy for personal information on the Internet. TRUSTe or
another privacy provider can help ensure that website privacy and email
policies provide protection to donors, members, volunteers and employees. </span></li>
<li><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-themecolor: text1;">Protect transactions</span><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-themecolor: text1;">: identify and install an encryption technology to
protect online transactions. </span></li>
</ul>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">At the end of the day, it’s
important to remember to be safe, or to weakly paraphrase former President Clinton’s
one-liner,<span style="mso-spacerun: yes;"> </span>“It’s about security, stupid.”</span></div>
<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh10sewxrwIUbgQ1cSAZiS6eByAP9WIfUJ6j2Hd4X2438N3eYA5RND5rMFs6_rbImKDkhNr-BQw1ICrH5u6ItEZIal-K9OfPjrkEUxcCodfkuoxYH08qVv5LXF_zQkbzp3WbiqOtncAbtXr/s1600/davevoris.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh10sewxrwIUbgQ1cSAZiS6eByAP9WIfUJ6j2Hd4X2438N3eYA5RND5rMFs6_rbImKDkhNr-BQw1ICrH5u6ItEZIal-K9OfPjrkEUxcCodfkuoxYH08qVv5LXF_zQkbzp3WbiqOtncAbtXr/s1600/davevoris.jpg" /></a></div>
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<b><i><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Dave
Voris</span></i></b><i><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> is a vice president for Horizon Bank in Indianapolis. As a senior
treasury management officer, he works closely with both middle market and small
business companies from a wide variety of industries.</span></i><span style="font-family: Arial; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<br />
Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-70967061211769279042014-09-02T11:09:00.001-04:002014-09-02T11:09:10.186-04:00Best practices in the digital age
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">By Chris Mennel,
audit manager, Alerding CPA Advisory Group</span></i></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">How prepared are you to prevent fraud or financial misstatements
in the digital age? Technological advances have forced everyone to continually
reassess their internal controls.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Technology has improved efficiency and expedited basic
transactions like paying by check and depositing cash and checks.<span style="mso-spacerun: yes;"> </span>On the downside, these improvements have
created opportunities for fraud.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Because technology is constantly changing, your control
environment must be continually reassessed. Here are a few technological
changes that have had an impact on a variety of cash-related transactions and
should be closely overseen to minimize opportunities for fraud.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<u><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Credit cards</span></u><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;"></span></div>
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<br /></div>
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<span style="font-family: Arial;">Credit card use for businesses and nonprofit
organizations has dramatically increased in the past five years.<span style="mso-spacerun: yes;"> </span>Employees are being encouraged to use their
company credit cards for all business expenses, not just for travel.<span style="mso-spacerun: yes;"> </span>Whether it is for increased rewards points or
for ease of use, this method of payment is very popular.<span style="mso-spacerun: yes;"> </span>The downside is that all cardholders
essentially become authorized signers.<span style="mso-spacerun: yes;">
</span>This may sound fine, but in our experience, organizations are more
lenient as to who may carry a company credit card or have access to the “office
card” compared with those they allow to be authorized check signers.<span style="mso-spacerun: yes;"> </span>Instead of having a few authorized check
signers, the organization now has multiple people who can make purchases with
company credit cards.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: Arial;">If this is the case in your organization, consider
limiting the number of cards in use or implement detailed review procedures on
all monthly statements. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">And finally,
require receipts!<span style="mso-spacerun: yes;"> </span>Not only will they be
necessary for a sales tax audit, but credit cards are one of the most common
sources of fraud.<span style="mso-spacerun: yes;"> </span>Don’t make yourself an
easy target.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<u><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Electronic funds transfers
(EFTs)</span></u><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Electronic funds
transfers aren’t as prevalent as credit cards, however, like credit cards,
companies and nonprofit organizations are utilizing EFTs much more frequently.<span style="mso-spacerun: yes;"> </span>Some companies, especially larger ones, are
even requiring vendors to accept payments by EFT.<span style="mso-spacerun: yes;"> </span>Again, this type of payment method can be
convenient and beneficial to organizations, but it increases their vulnerability
to new risks.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">The first step in
managing this risk is to know your bank’s processes and requirements for
sending funds by EFT.<span style="mso-spacerun: yes;"> </span>Do they only allow
authorized signers to initiate an EFT?<span style="mso-spacerun: yes;">
</span>Can anyone else gain access to this information over the phone?<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Once you fully
understand the banking side, then you can properly design controls in your
organization to prevent any unintended access.<span style="mso-spacerun: yes;">
</span>When it comes time to make the payment, every EFT request should be
documented and approved.<span style="mso-spacerun: yes;"> </span>Since there
isn’t a written document (like a check), creating a form for the requestor and
the approver to sign would be beneficial.<span style="mso-spacerun: yes;">
</span>All invoices and receipts can then be attached to the form and filed by the
vendor.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<u><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Remote check scanning</span></u><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Remote check
scanners popped up a few years ago and have become quite popular. Not only do
they prevent employees from having to leave the office to make daily deposits,
they also allow funds to be deposited faster so that they can be available for
use earlier.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">As is the case with
most banking transactions, the details of remote check scanners vary from bank
to bank.<span style="mso-spacerun: yes;"> </span>Some provide copies of the
scanned check images while others do not.<span style="mso-spacerun: yes;">
</span>Maintaining check copies is always a good idea, so whether you plan to
save the hard copies of the checks or you prefer electronic images, it’s
important to have a plan in place before you start using your remote
scanner.<span style="mso-spacerun: yes;"> </span>In addition, access to the
scanner remains important.<span style="mso-spacerun: yes;"> </span>While it
seems the risk is minimal since someone wouldn’t voluntarily deposit extra
funds into your account, limiting access to the scanner ensures you have
knowledge of who is initiating all transactions should a questionable transaction
arise.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<u><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Mobile card readers</span></u><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: .25in; margin-top: 0in; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">Finally, credit
card readers that attach to a mobile phone are the latest method of receiving
payments (think of a vendor with a booth at a farmer’s market that couldn’t
accept credit cards until now).<span style="mso-spacerun: yes;"> </span>These
devices aren’t overly common among companies with more than a few employees,
but are likely to become more popular in the future.<span style="mso-spacerun: yes;"> </span>As they do, companies will want to monitor
access and ensure proper controls are in place before they jump on board.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">As long as organizations have someone opening the mail,
making deposits and paying bills, they will be vulnerable to fraud. New
technologies provide many conveniences, but they also create new risks the we
must continually adopt new systems of control.<span style="mso-spacerun: yes;">
</span>Make sure you are prepared by creating a control environment that will
deter fraud and ensure the long-term health of your business or organization.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
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<br /></div>
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<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;"><span style="mso-spacerun: yes;">
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<div class="MsoNormal" style="line-height: 110%; margin-bottom: .0001pt; margin-bottom: 0in; mso-margin-top-alt: auto; mso-outline-level: 3;">
<b><span style="font-family: "Times New Roman"; font-size: 13.5pt; line-height: 110%; mso-fareast-font-family: "Times New Roman";">Christopher
J. Mennel, CPA</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: left;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Chris oversees audit and
accounting services, not-for-profit and consulting services. Since joining
Alerding CPA Group in 2006, Chris’ clientele has grown to include several of
the firm’s larger for-profit clients, as well as approximately 20 nonprofits
located throughout Central Indiana.</span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;"></span></i></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: left;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">If you have
questions or would like to discuss ways to further protect yourself and your
business, contact Chris Mennel, 317-569-4181 ext. 260 or </span></i><a href="mailto:cmennel@alerdingcpagroup.com"><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">cmennel@alerdingcpagroup.com</span></i></a><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">.</span></i></div>
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<br /></div>
Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-51576491605052168962014-09-02T11:06:00.001-04:002014-09-02T11:06:10.264-04:00Finding a niche: reshaping the idea of disability <style>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt;">By Lindsey Hill, marketing manager,
Tangram</span></i></div>
<br />
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<!--SIDEBAR-->
<br />
<div style="background-color: #eeeeee; float: right; font-family: arial; font-size: 75%; line-height: 19px; margin-left: 10px; padding: 13px; width: 180px;">
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg0oXs8zyjFfURxl1G7_O65POBm75UOGF_dn1Lv5oydUD4u0z1_et63SarC2udIsWo26Z72T_o1sIQh4wbae57hC3Wf2J8GLYG94d74zLTRty2MhB-t9Xj92GRCsIUKTmaZWBxpaNWKvRNu/s1600/scott.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg0oXs8zyjFfURxl1G7_O65POBm75UOGF_dn1Lv5oydUD4u0z1_et63SarC2udIsWo26Z72T_o1sIQh4wbae57hC3Wf2J8GLYG94d74zLTRty2MhB-t9Xj92GRCsIUKTmaZWBxpaNWKvRNu/s1600/scott.jpg" /></a></div>
<a href="http://www.tangramlifecoaching.org/results/testimonials"><span style="font-size: 130%;">Listen</span></a> to Scott McGuire, a UIndy student, talk about the differences his life coach has made. Diagnosed with severe dyslexia, this spring he completed his junior year, passing all his classes. During the summer, he worked on campus and made connections for his senior social work practicum. Scott and his life coach, Megan Lauman, continue to work on organizational skills, time management and setting priorities. Together, they have developed a plan and work in tandem with UIndy’s Baccalaureate for University of Indianapolis Learning Disabled (BUILD), program and the school’s tutors to attain his academic goals.</div>
<!--SIDEBAR END-->
<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial; font-size: 10.0pt;">The problem</span></b></div>
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<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><br />
Four years ago, nearly 2.8 million of 53.9 million school-aged children were
reported to have a disability. What this U.S. Census Bureau statistic did not
include were students who had learning differences or “undiagnosed”
disabilities<span style="color: black; mso-themecolor: text1;">.</span></span><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-themecolor: text1;"></span></div>
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<br /></div>
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<span style="color: black; font-family: Arial; font-size: 10.0pt; mso-themecolor: text1;">While some of these young people try college or enter the
workforce, many</span><span style="font-family: Arial; font-size: 10.0pt;"> are
unsuccessful.<span style="mso-spacerun: yes;"> </span>Just a quarter of students
who received help for their disabilities in high school acknowledge in college
that they need the same assistance, according to the </span><a href="http://www.ncld.org/"><span style="font-family: Arial; font-size: 10.0pt;">National
Center for Learning Disabilities.</span></a><span style="font-family: Arial; font-size: 10.0pt;"> And while 94 percent of high school students with learning
disabilities get some kind of help, just 17 percent of learning-disabled
college students do and are more likely to drop out. </span><span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">One
nonprofit’s solution<span class="msoIns"><ins cite="mailto:Lynn%20Sygiel" datetime="2014-08-22T10:01"></ins></span></span></b></div>
<div class="MsoNormal">
<br /></div>
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<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">While some community organizations serve this population,
Tangram, a local nonprofit, also took on this challenge. With nearly 30 years
of experience serving individuals with disabilities, four years ago, it created
Tangram Life Coaching to help young adults with hidden or undiagnosed
disabilities become independent. Specifically, they work with families/support
teams, incorporate clinical oversight and pair students with life coaches. </span></div>
<div class="MsoNormal">
<br /></div>
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<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Last fall, Tangram recognized this need to provide services
to schools concerned about graduation rates for this underserved population. It
secured a grant from Nina Mason Pulliam Charitable Trust to design and
implement a pilot program that would improve graduation rates by intensifying
services to complement and enhance the existing supports available to students.
As part of the project, they would also develop tools that can be useful to
other nonprofits that serve these students.<span class="msoIns"><ins cite="mailto:Lynn%20Sygiel" datetime="2014-08-31T16:23"></ins></span></span></div>
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<br /></div>
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<span style="font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">The grant provided services for 10 students, who were
juniors and seniors at Midwest Academy High School in Carmel and University of
Indianapolis. </span><span style="font-family: Arial; font-size: 10.0pt;">Five
students from each school were assigned a life coach who could provide
continuity and meet individual student’s needs. </span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: Arial; font-size: 10.0pt;">As part of
the project, Tangram developed Workforce Accelerator, a database to match
students and other individuals with disabilities, including veterans with
employment possibilities. The tool uses a patent-pending algorithm to match individuals
to jobs, leading to more successful placement and better potential for
long-term employment.</span></div>
<div class="MsoNormal">
<br /></div>
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<span style="font-family: Arial; font-size: 10.0pt;">Before
using the database, however, students completed the Wisconsin Quality of Life
Index (W-QLI) Assessment to evaluate quality of life. Armed with these results,
together they developed a personalized Quality of Life Plan (QLP) to shape
personal goals. </span></div>
<div class="MsoNormal">
<br /></div>
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<span style="font-family: Arial; font-size: 10.0pt;">During the
past semester, students met weekly with their life coaches to work on: </span></div>
<div class="MsoNormal">
<br /></div>
<ul>
<li><span style="font-family: Arial; font-size: 10.0pt;">Finding a tool to keep them
organized and then putting it to use daily.</span></li>
<li><span style="font-family: Arial; font-size: 10.0pt;">Evaluating service eligibility, like
vocational rehabilitation, student loan services, and then applying for
appropriate services.</span></li>
<li><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: Arial; font-size: 10.0pt;">Working to find and secure
employment by practicing job searches and job procurement skills, assembling a
portfolio, and using social media if applicable to job searches.</span></li>
<li><span style="font-family: Arial; font-size: 10.0pt;">Completing a career inventory to
identify potential career paths and/or identify potential areas of study to
further education.</span></li>
<li><span style="font-family: Arial; font-size: 10.0pt;">Working with a life coach to widen
professional and social networks.</span></li>
<li><span style="font-family: Arial; font-size: 10.0pt;">Identifying and getting involved
with interest groups.</span></li>
</ul>
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<br /></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial; font-size: 10.0pt;">Application to nonprofits</span></b></div>
<div class="MsoNormal">
<br /></div>
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<span style="font-family: Arial; font-size: 10.0pt;">Tangram
believes this program can be replicated at other schools and nonprofits to
improve graduation rates and post-graduation success for these undiagnosed
students. </span></div>
<div class="MsoNormal">
<br /></div>
<span style="font-family: Arial; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US;">Nonprofits
and schools interested in exploring Tangram Life Coaching opportunities for
their students should e-mail </span><span style="font-family: "Century Schoolbook"; font-size: 11.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US;"><a href="mailto:coaches@tangramlifecoaching.org"><span style="font-family: Arial; font-size: 10.0pt;">coaches@tangramlifecoaching.org</span></a></span><span style="font-family: Arial; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US;"> or
call the information line at (317) 968-9035. You can also visit </span><span style="font-family: "Century Schoolbook"; font-size: 11.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US;"><a href="http://www.tangramlifecoaching.org/"><span style="font-family: Arial; font-size: 10.0pt;">www.tangramlifecoaching.org</span></a></span><span style="font-family: Arial; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US;">
for more information.</span><br />
<br />
<span style="font-family: Arial; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US;">
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj58RNbtBjIftCMK6TsKi09fdIYcUCf8zP92LY0PzLIq7UX5MEYvVbg6Hk0_Kzqz-zXwri7FE0iuRErrOSadKkY87PrXrT29xc4QDs3_ft9bZyvWJeZphQGPDuuMCcKnI6QeeWBRfi1ptdd/s1600/lindsey.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj58RNbtBjIftCMK6TsKi09fdIYcUCf8zP92LY0PzLIq7UX5MEYvVbg6Hk0_Kzqz-zXwri7FE0iuRErrOSadKkY87PrXrT29xc4QDs3_ft9bZyvWJeZphQGPDuuMCcKnI6QeeWBRfi1ptdd/s1600/lindsey.jpg" /></a></div>
<div class="MsoNormal">
<i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt;">After <b style="mso-bidi-font-weight: normal;">Lindsey Hill</b> graduated from Butler University in 2010 with a B.A.
in English Literature, she put her talents to work for the organization,
spreading the word about Tangram’s innovative solutions to barriers faced by
those with disabilities.</span></i></div>
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Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-3069565803372395982014-08-26T13:39:00.000-04:002014-08-26T13:39:02.311-04:00Are new “EZ” charities second class?
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<i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10pt; line-height: 115%;">By <a href="http://charitableallies.org/meet-zac-kester/">Zac
Kester, JD, LLM, CFRM</a>, at </span></i><a href="http://charitableallies.org/" target="_blank"><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10pt; line-height: 115%;">Charitable Allies</span></i></a><i style="mso-bidi-font-style: normal;"><span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%;"></span></i></div>
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<span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%;">By now you’ve likely heard of the new IRS Form 1023-EZ, a
streamlined Application for Recognition of Tax Exemption that greatly reduces
entry barriers for new, small charities. There are some potential benefits.
There are some serious potential drawbacks. </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%;">The benefits are fairly obvious. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .7in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: Arial; font-size: 10.0pt;">The application fee is
only $400, instead of $850. The total form is only 2½ pages, rather than 12
pages with eight schedules and scores of pages of attachments. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .7in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: Arial; font-size: 10.0pt;">The time necessary to
complete the new EZ application is less than 10 percent of the time necessary
to complete the regular application. Less time is spent on administrative and
managerial tasks. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .7in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: Arial; font-size: 10.0pt;">The organization still
gets an IRS “determination letter” and in about three weeks instead of 12 to18
months. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .7in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: Arial; font-size: 10.0pt;">The organization may
receive tax-deductible contributions. </span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%;">This is the good news.</span></div>
<div class="MsoNormal">
<span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%;">But what are the drawbacks? They are more serious than you
might imagine. </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%;">Some drawbacks are obvious. With the new simple form,
nonprofits now may fail to think through business planning, program development
or board development. Most charities that complete the full Form 1023 receive
substantial guidance from an accountant, lawyer or other professional. As part
of the startup process, these professionals usually advise on the overall
regulations and wise business practices. </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%;">The major issue lurking is that highly respected attorneys
in the field are </span><span style="color: red; font-family: Arial; font-size: 10.0pt; line-height: 115%;"><a href="http://www.hunton.com/files/News/fd614dd0-028e-43bc-b436-9cf6ef71fa6e/Presentation/NewsAttachment/c38c57ab-08ab-4dd8-9cdd-9d645037f9cd/Practitioners_Guide_to_the_New_IRS_Form_1023_EZ_Critical_Considerations.pdf"><span style="color: red;">advising</span></a></span><span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%;"> private foundations and, by
extension, other major funders and grantmakers <b style="mso-bidi-font-weight: normal;">NOT</b> to respect or honor the EZ “determination letter.” </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%;">Private foundations are responsible for how their money is
used, even after it leaves their possession, which is why their grant
application process can be so cumbersome. Without the built-in safeguards of
the “long form,” private foundations would want to complete an extensive,
expenditure-responsibility-like, in-depth review of all activities of a grant
applicant. This would</span><span style="color: #5c6f7b; font-family: Arial; font-size: 10.0pt; line-height: 115%;"> </span><span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%;">be cost-prohibitive and fraught
with risk, risk that was once borne by the IRS. Most private foundations cannot
afford this kind of responsibility.</span></div>
<div class="MsoNormal">
<span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%;">This effectively creates a “second class” of charities,
those who took the “EZ” route, and those who took the time and energy to
complete a full Form 1023.</span></div>
<div class="MsoNormal">
<span style="font-family: Arial; font-size: 10.0pt; line-height: 115%;">The kicker? Once a charity takes the “EZ” route, they cannot undo it.
They cannot go back and reapply with the full Form 1023. They may forever be
second class.</span></div>
<div class="MsoNormal">
<span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal">
<span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Charities and
donors should seek competent counsel when determining whether a novel process
is as good as it seems. Most often, if it seems too good to be true, it
probably is. </span></div>
<div class="MsoNormal">
<span style="color: black; font-family: Arial; font-size: 10.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><a href="http://charitableallies.org/news/ez-second-class/" target="_blank">Take a deeper look here.</a> </span></div>
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<span style="font-family: "PT Serif"; font-size: 10.5pt; line-height: 115%;"></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj4kj-6JLiGgnNk9Oz6gYi9UokNbmQ-1ffdgYwzCotFog1GAA6TC-_uF3vzIAoAtu8HJ3-jFtZbEZKOWXmecu5Ef1TwYZLU8EcZ89moYzjv_GkRoQ4NwAZ4lxRJUbX3kUtApk81yzxMGrXx/s1600/zac.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj4kj-6JLiGgnNk9Oz6gYi9UokNbmQ-1ffdgYwzCotFog1GAA6TC-_uF3vzIAoAtu8HJ3-jFtZbEZKOWXmecu5Ef1TwYZLU8EcZ89moYzjv_GkRoQ4NwAZ4lxRJUbX3kUtApk81yzxMGrXx/s1600/zac.jpg" /></a></div>
<div class="MsoNormal">
<i><span style="background: white; color: #363636; font-family: "Times New Roman"; font-size: 8.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Attorney </span></i><b><i><span style="background: white; color: black; font-family: "Times New Roman"; font-size: 8.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Zac Kester</span></i></b><i><span style="background: white; color: #363636; font-family: "Times New Roman"; font-size: 8.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">
provides generalist and strategic nonprofit legal and consulting services. He
holds a Master of Law, a post-law school advanced degree, in which he studied
the unique needs of tax-exempt nonprofit organizations. His legal and
consulting career has focused on nonprofit organizations.</span></i></div>
Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-2417952364455434842014-08-19T08:57:00.002-04:002014-08-19T08:58:05.355-04:00A Look Rearward and Forward<br />
<h2>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Rely on Financial Statements to Make Decisions for the Future </span></span></h2>
<i><span style="font-family: Arial,Helvetica,sans-serif;">By Yvonne de Calonne</span></i><br />
<span style="font-family: Arial,Helvetica,sans-serif;"><br /></span>
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;">Financial statements regularly slide over your desk and pass through board members' hands, providing a wealth of financial data on your nonprofit's most recent month, quarter or year. But do you and the board rely on this valuable information to make business decisions and plan for the organization's future?<br /><br /><b>Looking for insights</b><br />Think of the audited financial statements as a family album, providing a history of your nonprofit's financial past. Examining that past can help you better manage your organization now and in the months and years ahead.</span></span><br />
<span style="font-size: small;"><span style="font-family: Arial,Helvetica,sans-serif;"><br />To glean meaningful insights from these documents, you need to understand what each statement represents. Take it a step further, and you (or the board members) can use the data to create a trend analysis, an industry comparison or a projection of upcoming challenges. Such tools can springboard your organization to making better-informed decisions.<br /><br /><b>Understanding basic financials</b><br />Being able to use the information in basic financial statements to strategize for your organization starts with understanding the statements' purposes and components. <a href="http://www.vlcpa.com/uploads/061814_VLARTICLE_NFP_RearwardandForwardFnancialStatements_de%20Calonne2014-1.pdf" target="_blank">Continue reading here.</a><br /><br /><span style="font-size: x-small;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEioKCdrEznqfDm3kPMDByK3a0qiTmq9yhH8qb2Ou_VfmwkpMt1vHfUv9kMJ_EnAW6p1iuH25Ztip3C-hDsyPp6rc6K_XeW5Yr8UAZL43uI6oEaAJFYWmdI9WnUHFXhiSNYLGha9uPW8RVy-/s1600/yvonne.png" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEioKCdrEznqfDm3kPMDByK3a0qiTmq9yhH8qb2Ou_VfmwkpMt1vHfUv9kMJ_EnAW6p1iuH25Ztip3C-hDsyPp6rc6K_XeW5Yr8UAZL43uI6oEaAJFYWmdI9WnUHFXhiSNYLGha9uPW8RVy-/s1600/yvonne.png" width="75" /></a><i>Yvonne B. de Calonne joined VonLehman a year ago after her previous company, Dunbar, Cook & Shepard was acquired. She graduated with a Bachelor of Science degree in accounting from IUPUI and has over 25 years in the field. Yvonne specializes in tax, audit and accounting services for nonprofit organizations.</i></span></span></span>Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-2062331023546909662014-08-11T10:19:00.001-04:002014-08-11T10:19:34.556-04:00Welcome FirstPerson!
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Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-1087151213665203172014-08-05T08:31:00.004-04:002014-08-05T08:32:53.038-04:00How the Camp reform draft affects not-for-profit organizations <div class="separator" style="clear: both; text-align: center;">
</div>
<i>Author: <span style="color: blue;"><u><a href="mailto:nalberto@BKD.com" target="_blank">Noelle Alberto</a></u></span>, Associate</i><br />
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Effect of unrelated business income tax: Most universities are considered tax-exempt entities. If the university runs a restaurant that serves both the students and the public, the proceeds from the restaurant would be considered unrelated business income. The restaurant is a business that is regularly carried on by the university, and isn’t substantially related to the school’s exempt purpose.
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<span style="color: #222222; font-family: Arial; font-size: 10.0pt;">In February, House
Ways and Means Committee Chairman Dave Camp (R-Mich.) released a draft of the<i>
Tax Reform Act of 2014</i>. This proposal includes multiple major federal tax
code changes affecting individuals, businesses and not-for-profit
organizations. Here are four areas that would significantly affect the
not-for-profit community.</span></div>
<div class="MsoNormal" style="background: white; margin-bottom: 12.0pt;">
<b><span style="color: #222222; font-family: Arial; font-size: 10.0pt;">Charitable contributions</span></b><span style="color: #222222; font-family: Arial; font-size: 10.0pt;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: 12.0pt;">
<span style="color: #222222; font-family: Arial; font-size: 10.0pt;">The draft proposes a
couple notable provisions regarding charitable contribution deductions on an
individual’s tax return:</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
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percent of the adjusted gross income (AGI); an individual with $200,000 AGI
will receive no benefit for the first $4,000 of donations.</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
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close of the tax year, but before filing the return the following April, as
part of the current tax year’s deduction.</span></div>
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<br /></div>
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<span style="color: #222222; font-family: Arial; font-size: 10.0pt;">While supporters
believe the simplification and extension of time will increase the amount of
charitable giving, others believe the contrary. According to a 2011
Congressional Budget Office (CBO) study, the average taxpayer gave between 2.5
percent and 3.4 percent of their income to charity in 2008. The proposed 2
percent floor could decrease the incentive to donate since the tax benefit
would be much lower. The CBO estimates charitable giving to fall by
approximately $3 billion after the passing of such a provision, seriously
affecting future contribution revenue.</span></div>
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<span style="color: #222222; font-family: Arial; font-size: 10.0pt;">
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<b><span style="color: #222222; font-family: Arial; font-size: 10.0pt;">Unrelated business
income tax</span></b><span style="color: #222222; font-family: Arial; font-size: 10.0pt;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: 12.0pt;">
<span style="color: #222222; font-family: Arial; font-size: 10.0pt;">The proposal alters
the calculation of unrelated business income tax (UBIT) for tax-exempt entities
in several ways:</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">All</span></b><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> tax-exempt entities under Internal Revenue Code (IRC) Section
501(a) will be subject to UBIT rules regardless of the organization’s exemption
under another IRC provision. For example, a government-sponsored organization
exempt under Section 115(1) and Section 501(a) will now be subject to taxes on
any income derived from a regularly carried out trade or business not
substantially related to the organization’s tax-exempt function.</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Royalty revenue for licensing an organization’s name or logo
will be subject to UBIT.</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Organizations will separately calculate their net UBIT for each
line of unrelated business, as opposed to calculating UBIT from aggregate gross
income across all unrelated trades. Net operating losses derived from each line
will be carried forward to offset any future income from that same line of
business.</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Income derived from research made available to the public will
be the only research income exempt from UBIT; proprietary research currently
exempt will be subject to UBIT. </span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Qualified sponsorship payments could be subject to UBIT as
advertising income if the organization uses or acknowledges any of the
sponsor’s product lines as a result of the payment. Payment of more than
$25,000 for any one event must be acknowledged in the same manner as a
significant portion of the other donors of the event. This means an
organization may not give special treatment or list the name or logo of the sponsor
in a different format than any other donor.</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">The </span><span style="color: #222222; font-family: Arial; font-size: 10.0pt;">specific deduction of $1,000 against income subject to UBIT will
be increased to $10,000.</span></div>
<div class="MsoNormal" style="background: white; margin-bottom: 12.0pt;">
<br />
<span style="color: #222222; font-family: Arial; font-size: 10.0pt;">This provision may
result in increased areas of business that could be subject to UBIT; however,
the increase of the specific deduction could significantly reduce the number of
organizations paying tax on unrelated business income.</span></div>
<div class="MsoNormal" style="background: white; margin-bottom: 12.0pt;">
<b><span style="color: #222222; font-family: Arial; font-size: 10.0pt;">Excise taxes and
excess benefits</span></b><span style="color: #222222; font-family: Arial; font-size: 10.0pt;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: 12.0pt;">
<span style="color: #222222; font-family: Arial; font-size: 10.0pt;">The intermediate
sanctions regarding excise taxes also will change considerably by the proposed
provisions:</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Tax-exempt entities under </span><span style="color: red; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">§501</span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">(c)(5) and </span><span style="color: red; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">§501</span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">(c)(6) will be subject to the excess benefit transaction rules.</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">When an excess benefit excise tax is imposed on a disqualified
person, the organization also will be subject to an</span><span style="color: #222222; font-family: Arial; font-size: 10.0pt;"> excise tax of 10
percent of the excess benefit unless the organization follows minimum levels of
due diligence, including: </span></div>
<div class="MsoNormal" style="background: white; margin-left: .75in; margin-right: 39.0pt; mso-list: l0 level2 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt;">Approval by an independent body within the organization</span></div>
<div class="MsoNormal" style="background: white; margin-left: .75in; margin-right: 39.0pt; mso-list: l0 level2 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt;">Reliance on comparability data prior to the approval</span></div>
<div class="MsoNormal" style="background: white; margin-left: .75in; margin-right: 39.0pt; mso-list: l0 level2 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt;">Documentation of the basis for approval</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">The</span><span style="color: #222222; font-family: Arial; font-size: 10.0pt;"> definition of the disqualified person mentioned above also will
expand to include athletic coaches and investment advisors.</span></div>
<div class="MsoNormal" style="background: white; margin-bottom: 12.0pt;">
<br />
<span style="color: #222222; font-family: Arial; font-size: 10.0pt;">Unfortunately, the
levels of due diligence above will no longer establish the “rebuttable
presumption of reasonableness” supporting the organization’s valuation of
reasonable compensation paid to the top management officials. If the IRS
disputes compensation, the organization now would carry the burden of proving
the transaction is equitable. The relating safe harbor for managers who rely on
professional advice for excess benefit transactions also will be eliminated
with the provisions. </span></div>
<div class="MsoNormal" style="background: white; margin-bottom: 12.0pt;">
<span style="color: #222222; font-family: Arial; font-size: 10.0pt;">Additional excise
taxes proposed by the reform draft include the following:</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Compensation in excess of $1 million paid to any of the five
highest-compensated employees will trigger a 25 percent excise tax for an
organization. Currently, this rule only applies to publicly traded
organizations, but the new legislation will expand it to all not-for-profits.</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Private colleges and universities will be subject to a 1 percent
excise tax on net investment income. This tax will only apply to schools with
at least $100,000 in assets per full-time student.</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">A 20 percent excise tax will be imposed on an organization for
any donor-advised funds not distributed within five years. </span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">A private foundation excise tax for net investment income will
be a flat 1 percent for all organizations, rather than the current 1 percent
rate or 2 percent rate dependent on meeting distribution requirements.</span></div>
<div class="MsoNormal" style="background: white; margin-bottom: 12.0pt;">
<br />
<span style="color: #222222; font-family: Arial; font-size: 10.0pt;">The authors of the
Camp tax reform draft believe these additional excise tax provisions will
either reduce or have a minimal effect on future revenue. While this may be
true for many organizations, it is important to monitor your organization’s
practices to ensure these new taxes (if enacted) won’t be triggered.</span></div>
<div class="MsoNormal" style="background: white; margin-bottom: 12.0pt;">
<b><span style="color: #222222; font-family: Arial; font-size: 10.0pt;">Additional
requirements for tax-exempt organizations</span></b><span style="color: #222222; font-family: Arial; font-size: 10.0pt;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: 12.0pt;">
<span style="color: #222222; font-family: Arial; font-size: 10.0pt;">The requirements for
organizations to obtain tax-exempt status also will change with the passage of
these reforms, and a number of organizations will lose their exempt status,
including:</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Professional sports leagues, e.g., the National Football League</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Property & casualty insurance companies</span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Qualified health insurance issuers </span></div>
<div class="MsoNormal" style="background: white; margin-left: .25in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Type II and Type III supporting organizations</span></div>
<div class="MsoNormal" style="background: white; margin-bottom: 12.0pt;">
<br />
<span style="color: #222222; font-family: Arial; font-size: 10.0pt;">The change for Type II
and III organizations will have the biggest impact. Organizations will be able
to qualify only as a Type I supporting organization or risk treatment as a
private foundation. </span></div>
<div class="MsoNormal" style="background: white; margin-bottom: 12.0pt;">
<b><span style="color: #222222; font-family: Arial; font-size: 10.0pt;">Conclusion</span></b><span style="color: #222222; font-family: Arial; font-size: 10.0pt;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: 12.0pt;">
<span style="color: #222222; font-family: Arial; font-size: 10.0pt;">While there are
advantages to this proposal, such as the increased UBIT deduction and the
simplification of tax on net investment income, there also are disadvantages
that may seem daunting. Fortunately, the not-for-profit community likely has
little to fear from this proposal for the immediate future. As it is an
election year, it is very unlikely the legislation will make it out of
committee anytime soon. However, while we may not see overall tax reform for
several years, many not-for-profit provisions seem to make their way into
numerous pieces of legislation that pass quickly. Therefore, exempt
organizations should stay on top of legislative developments. </span></div>
<span style="color: #222222; font-family: Arial; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US;">If you have any additional questions or concerns about how these
provisions may affect your organization, please contact your BKD advisor or <span style="color: blue;"><b><a href="mailto:pgerich@bkd.com" target="_blank"><span style="text-decoration: none;">Paige Gerich</span></a></b></span> or Noelle Alberto.</span><br />
<br />
<div class="separator" style="clear: both; text-align: center;">
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<b><i><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">Noelle Alberto</span></i></b><i><span style="color: black; font-family: Arial; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"> is a tax associate at BKD, LLP in the company’s Dallas office.
She graduated with a Master of Science in Accounting from Southern
Methodist University in 2013.</span></i><br />
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<i style="mso-bidi-font-style: normal;"><span style="font-family: Arial; font-size: 10.0pt;">This information was written by
qualified, experienced BKD professionals, but applying specific information to
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Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-85228033953604966182014-07-28T21:50:00.002-04:002014-07-28T21:52:17.325-04:00Retaining top performers<style>
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<span style="font-size: x-small;"><i><span style="font-family: Arial;">By Laura
Kragness, Synergy HR Field Representative</span></i></span></div>
<div class="MsoNormal">
<div style="background-color: #eeeeee; float: right; font-family: arial; font-size: 90%; margin-left: 10px; padding: 10px; width: 200px;">
<h4>
“HR best practices” to foster employee satisfaction and engagement</h4>
• Provide job descriptions, an employee handbook, and organizational policies and procedures that create standards for performance and fair and equitable opportunities for all employees to succeed.
<br />
• Lead and develop employees to their fullest potential utilizing job standards, individual goal setting, ongoing coaching and counseling, and a merit-based compensation program to reward top performers.
<br />
• Conduct internal trainings and support external training opportunities for employees to develop their skills.
<br />
• Utilize organizational development tools such as workplace satisfaction/engagement surveys, 360 Leadership Development, and executive coaching.
<br />
• Create reward and recognition programs that reinforce performance and behaviors that affect the success of every department, the organization and top performers.
<br />
<br />
<br />
<br />
</div>
<span style="font-family: Arial;">In the
difficult times of 2008’s Great Recession, few workers changed jobs. Instead,
fears about the economy, corporate downsizing and limited employment
opportunities kept many people trapped in positions they were not satisfied
with.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial;">With the economy improving,
workers in both the nonprofit and for-profit world see more options and many
are beginning to explore them.</span></div>
<div class="MsoNormal">
<span style="font-family: Arial;">Data from the Society for
Human Resource Management (SHRM) reflects this. In 2013, the voluntary job
turnover rate rose to 13 percent compared with 8 percent in 2010.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial;">While it is true that some
turnover can be beneficial to a nonprofit organization, it can also be
detrimental if a valuable employee or top performer decides to leave.<span style="color: #231f20;"> Various studies have found that engaged workers are more
committed to their organizations and provide crucial competitive advantages
including being more <b style="mso-bidi-font-weight: normal;">productive, loyal,
customer/client-focused, concerned about safety and fiscal stewardship</b>. There
is no doubt that engaged top performing employees possessing these qualities
are beneficial to a nonprofit’s mission, development efforts and a limited
budget. </span></span></div>
<div class="MsoNormal">
<span style="color: #231f20; font-family: Arial;">The question for
nonprofit leaders now becomes: How do nonprofits keep workers, or more
specifically, how do they retain their top performers? </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<span style="color: black; font-family: Arial; mso-bidi-font-style: italic;">To answer, we first have to
understand the definitions of job satisfaction and employee engagement:</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><i><span style="color: black; font-family: Arial;">Job Satisfaction</span></i></b><i><span style="color: black; font-family: Arial;">: A measurement of an employee’s
“happiness” with current job and conditions; it does not measure how much
effort the employee is willing to expend.</span></i></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
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<b style="mso-bidi-font-weight: normal;"><i><span style="color: black; font-family: Arial; font-size: 11.0pt;">Employee Engagement</span></i></b><i><span style="color: black; font-family: Arial; font-size: 11.0pt;">: A measurement of an
employee’s emotional commitment to an organization; it takes into account the
amount of discretionary effort an employee expends on behalf of the
organization.<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></i><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: Arial; font-size: 11.0pt;"></span></b></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="color: #231f20; font-family: Arial;">Next, it is important to understand
what employees want from their employers to be satisfied and engaged in their
job.</span><a href="https://www.blogger.com/null" name="_GoBack"></a><u><span style="font-family: Arial;"></span></u></div>
<div style="border: solid windowtext 1.0pt; margin-left: .25in; margin-right: 0in; mso-border-alt: solid windowtext .5pt; mso-element: para-border-div; padding: 1.0pt 4.0pt 1.0pt 4.0pt;">
<div class="MsoNormal" style="border: none; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-border-alt: solid windowtext .5pt; mso-layout-grid-align: none; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt; padding: 0in; text-autospace: none;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: Arial;">The
top three <u>job satisfaction aspects</u> rated as “very important” by
employees</span></b><i><span style="color: black; font-family: Arial;"></span></i></div>
<div class="MsoListParagraphCxSpFirst" style="border: none; margin-left: .25in; mso-add-space: auto; mso-border-alt: solid windowtext .5pt; mso-list: l1 level1 lfo1; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt; padding: 0in; text-indent: -.25in;">
<span style="color: black; font-family: Arial; font-size: 11.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: Arial; font-size: 11.0pt;">Compensation/pay, overall (60%)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="border: none; margin-left: .25in; mso-add-space: auto; mso-border-alt: solid windowtext .5pt; mso-list: l1 level1 lfo1; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt; padding: 0in; text-indent: -.25in;">
<span style="color: black; font-family: Arial; font-size: 11.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: Arial; font-size: 11.0pt;">Tied - Job security (59%) and Opportunities to use your
skills/abilities (59%)</span></div>
<div class="MsoListParagraphCxSpLast" style="border: none; margin-left: .25in; mso-add-space: auto; mso-border-alt: solid windowtext .5pt; mso-list: l1 level1 lfo1; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt; padding: 0in; text-indent: -.25in;">
<span style="color: black; font-family: Arial; font-size: 11.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: Arial; font-size: 11.0pt;">Relationship with immediate supervisor (54%)</span></div>
</div>
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<br /></div>
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<div class="MsoNormal" style="border: none; margin-bottom: .0001pt; margin-bottom: 0in; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt; padding: 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: Arial;">The
top three <u>engagement conditions</u> rated as “very important” by employees</span></b><span style="color: black; font-family: Arial;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="border: none; margin-left: .25in; mso-add-space: auto; mso-border-alt: solid windowtext .5pt; mso-list: l0 level1 lfo2; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt; padding: 0in; text-indent: -.25in;">
<span style="color: black; font-family: Arial; font-size: 11.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: Arial; font-size: 11.0pt;">Relationship with co-workers (73%)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="border: none; margin-left: .25in; mso-add-space: auto; mso-border-alt: solid windowtext .5pt; mso-list: l0 level1 lfo2; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt; padding: 0in; text-indent: -.25in;">
<span style="color: black; font-family: Arial; font-size: 11.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: Arial; font-size: 11.0pt;">Tied - Opportunities to use skills/abilities (70%) &
Relationship with immediate supervisor (70%)</span></div>
<div class="MsoListParagraphCxSpLast" style="border: none; margin-left: .25in; mso-add-space: auto; mso-border-alt: solid windowtext .5pt; mso-list: l0 level1 lfo2; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt; padding: 0in; text-indent: -.25in;">
<span style="color: black; font-family: Arial; font-size: 11.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: Arial; font-size: 11.0pt;">The work itself (68%)</span></div>
</div>
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<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #231f20; font-family: Arial;"><span style="mso-spacerun: yes;"></span>A<span style="mso-spacerun: yes;"> </span><i style="mso-bidi-font-style: normal;">2013 </i></span></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: Arial;">SHRM
Job Satisfaction and Engagement Survey</span></i></b><i><span style="font-family: Arial;">1</span></i><b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial;"> shared three recommendations to keep employees:</span></b></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial;"><br />
1. Make engagement a top priority</span></b><span style="font-family: Arial;">.
With limited hiring activity at some organizations, managers may consider
refocusing their energy towards existing employees.<span style="mso-spacerun: yes;"> </span>Given employees spend much of their waking
hours on the job, employees may have more interest in their work and their
organizations than employers think. Incorporate learning opportunities into
employees’ personal development plans, allow them to work on topics that
inspire and energize them, and provide them the freedom to decide what, how
and/or when their projects are completed. <b style="mso-bidi-font-weight: normal;"><br style="mso-special-character: line-break;" />
</b></span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial;">2. Pay
competitively, but focus on ALL aspects of compensation</span></b><span style="font-family: Arial;">. According to the SHRM study, employees are once
again placing high value on compensation/pay.<span style="mso-spacerun: yes;">
</span>However, knowing that many nonprofit organizations do not have the
ability to make significant increases to salary budgets, a different approach
to compensation may be necessary.<span style="mso-spacerun: yes;"> </span>Many
experts continue to recommend a “total rewards” strategy, placing an emphasis
on an organization’s benefits package (i.e., insurance options, paid time off
policies, flexible work schedule, etc.) in addition to the base salary.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: Arial;">3. Strengthen relationships at all levels of the
organization</span></b><span style="font-family: Arial;">.<span style="mso-spacerun: yes;"> </span>Although many employees emphasize
compensation/pay as it relates to job satisfaction, a significant proportion
also place importance on relationships with co-workers and supervisors.<span style="mso-spacerun: yes;"> </span>Fostering an environment that treats all
employees equally, as well as one that encourages communication between all
levels of workers, can be an effective means of earning trust from employees
and increasing their satisfaction with their jobs.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial;">There is no doubt that as
the economy continues to improve, employees will again gain the confidence to
explore other job opportunities.<span style="mso-spacerun: yes;">
</span>However, nonprofit managers can <span style="color: #231f20;">do a lot to
prevent valuable or top performing employees from having the desire to look
around in the first place.<span style="mso-spacerun: yes;"> </span>Key is l</span>istening
to what is important to employees and utilizing HR practices that foster
employee satisfaction and engagement in an organization. Both can go a long way
towards motivating employees to stay happy and committed in their current job.</span><br />
<br /></div>
<div style="line-height: 90%; margin-bottom: .0001pt; margin: 0in; vertical-align: baseline;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: Arial; font-size: 11.0pt; line-height: 90%; mso-font-kerning: 12.0pt;">Questions?</span></b><span style="color: black; font-family: Arial; font-size: 11.0pt; line-height: 90%; mso-font-kerning: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Contact Laura
Kragness, SPHR, at 317.366.7587 or Synergy PEO at 800.432.1026. <br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<i><span style="font-family: Arial; font-size: 11.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US;">1 </span></i><span style="font-family: Arial; font-size: 11.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US;">Society for Human Resource Management. (2014),
<a href="http://www.shrm.org/">http://www.shrm.org</a>.<span style="mso-spacerun: yes;"> </span><i>Employee Job
Satisfaction and Engagement: The Road to Economic Recovery</i>. </span><br />
<br />
<div class="separator" style="clear: both; text-align: center;">
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<i><b><span style="background: white; color: #363636; font-family: Arial; font-size: 11.0pt; font-weight: normal; line-height: 107%; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US;">Laura Kragness, SPHR, is a
human resources field representative for Synergy PEO Services.<span style="mso-spacerun: yes;"> </span>With over 20 years of experience, she </span></b><span style="background: white; color: #363636; font-family: Arial; font-size: 11.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US;">provides generalist and strategic HR support to
local nonprofit organization leaders and their staffs.</span>
</i>
Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0tag:blogger.com,1999:blog-6412383867693828772.post-67812867885342934992014-07-23T09:34:00.002-04:002014-07-23T09:34:10.395-04:00National Philanthropy Day 2014: A Chance to Honor Your Nonprofit Champions!<!--[if gte mso 9]><xml>
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<span style="font-family: "Arial","sans-serif"; font-size: 10.0pt;">Excitement
is building for the National Philanthropy Day (NPD) Luncheon, a day set aside
to recognize and celebrate the impact of philanthropy in our community.</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 10.0pt;">Hosted
annually by the Greater Cincinnati Chapter of the Association of Fundraising
Professionals (AFP), this year’s event will be held on Thursday, November 13 at
the Duke Energy Convention Center in downtown Cincinnati. </span></div>
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<br /></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 10.0pt;">National
Philanthropy Day provides a special opportunity for nonprofits to publicly
honor and thank supporters by recognizing them as Nonprofit Champions.<span style="mso-spacerun: yes;"> </span>These are donors, volunteers, and special
friends who have made a truly exceptional impact.</span></div>
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<br /></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 10.0pt;">As
part of the NPD registration process, nonprofit organizations are invited to
submit the names of their Nonprofit Champions to AFP by October 30, 2014.<span style="mso-spacerun: yes;"> </span>Champions are typically individuals that
participating organizations would invite as their guests to the NPD Luncheon on
November 13.</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 10.0pt;">The
names of all Nonprofit Champions received by October 30 will appear in the NPD
program.<span style="mso-spacerun: yes;"> </span>AFP will also create a
certificate honoring Nonprofit Champions for<span style="mso-spacerun: yes;">
</span>nonprofits to present to their Champions.</span></div>
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<br /></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 10.0pt;">This
year’s keynote speaker is Erin Gruwell, an innovative educator who along with
her students are featured in The Freedom Writer’s Diary. Nonprofits are invited
to pre-purchase a copy of the book to present to their Nonprofit Champions as a
thank you at NPD.<span style="mso-spacerun: yes;"> </span>Erin Gruwell will sign
books after the luncheon. </span></div>
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<br /></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 10.0pt;">Participating
organizations are also welcome and encouraged to bring other tokens of
appreciation and thanks to present to their Nonprofit Champions at NPD.<span style="mso-spacerun: yes;"> </span>This is a chance for nonprofits to creatively
express their gratitude, and handwritten thank you notes will be extra special
in this unique setting. </span></div>
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<br /></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 10.0pt;">National
Philanthropy Day is a day of inspiration, so don’t miss this opportunity to
celebrate philanthropy and honor the supporters who are inspiring change in
your organization. </span></div>
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<br /></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 10.0pt;">Registration
for NPD will open soon.<span style="mso-spacerun: yes;"> </span>For questions
about this year’s event, please contact Liz Flynn at <a href="mailto:lizflynn20@gmail.com"><span style="color: windowtext; text-decoration: none; text-underline: none;">lizflynn20@gmail.com</span></a>. For sponsorship
opportunities, please contact Betsy Baugh at <a href="mailto:bbaugh@marchofdimes.com"><span style="color: windowtext; text-decoration: none; text-underline: none;">bbaugh@marchofdimes.com</span></a>.<span style="mso-spacerun: yes;"> </span>Hope to see you – and your Nonprofit
Champions – on November 14!</span></div>
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<br /></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 10.0pt;">As
an affiliate of AFP International, the AFP Greater Cincinnati Chapter advances
philanthropy by enabling its members and nonprofit organizations to practice
ethical and effective fundraising that changes our community for the better.</span></div>
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<br /></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 10.0pt;">Membership
in AFP provides important educational, networking, and advancement
opportunities for committed fundraising professionals. For more information
about the benefits of membership, please visit us at <a href="http://www.afpnet.org/join" target="_blank">www.afpnet.org/join</a>.</span></div>
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<br /></div>
Charitable Advisorshttp://www.blogger.com/profile/13313096581661063547noreply@blogger.com0