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• Title Page
• Copyright
• Dedication
• Preface
• Acknowledgments
• Note to Reader
• Part One: Analysis
• Chapter 1: Structure of Nonprofit Organizations
• Corporations
• Programs
• Hybrid Corporations
• Loss of Tax-Exempt Status: The Monster Within
• Chapter 2: Mission: Managing Your Two Bottom Lines
• The Role of a Value System
• The Nonprofit’s Dilemma and How to Solve It
• Chapter 3: Accounting as a Second Language: A Nine-Point Program
• The Entity Principle
• Money Measurement
• Conservatism Principle
• The Cost Concept
• The Materiality Principle
• Going Concern
• Dual Aspect
• Realization Principle
• Matching Principle
• Chapter 4: Assets Are for Boards, Activities Are for Managers
• Concepts Versus Details
• Boards Invest, Managers Spend
• If It Has to Be Decided Today, It’s Probably the Wrong Question
• Boards Own the Controls, Managers Implement Them
• Chapter 5: Balance Sheets: How They Get That Way
• Current Assets (from IRS Form 990, page 11)
• Noncurrent Assets
• Current Liabilities
• Noncurrent Liabilities
• Making the Balance Sheet Dance
• Transparency, Thy Name Is IRS Form 990
• What to Do
• Chapter 6: Financial Analysis: A Few Analytical Tools
• Financial Statement Analysis for Math Phobics
• Current Ratio
• Days’ Cash
• Days’ Receivables
• Cash Flow to Total Debt
• Debt to Net Assets
• Operating Margin
• Accounting Age of Plant/Equipment (or Land, Buildings, and Equipment)
• A Footnote
• Chapter 7: Beyond the C3: Alternate Corporate Structures
• Commonly Available Structures
• Part Two: Accounting
• Chapter 8: Nonprofit Accounting: Acknowledging the Strings Attached
• Net Asset Categories
• Other Provisions
• What It All Means
• Chapter 9: Cost Accounting: How Much Does It Cost?
• A Form of Management Accounting
• Indirect Costs
• Certain Support Costs Get Assigned to Other Support Costs
• Breakeven Analysis—Another Use for Cost Data
• Cost Accounting versus Cost Reporting
• Chapter 10: Auditing: Choosing and Using an Auditor
• Audit, Review, and Compilation
• The Auditor Market
• Getting Value from the Audit
• Conclusion
• Part Three: Operations
• Chapter 11: Cash Is King
• Up the Balance Sheet
• How Much Cash Is Enough?
• Conclusion
• Chapter 12: Capital: Not a Four-Letter Word
• Sources of Capital
• The Mechanics of Capital Financing
• The Present Value of Money
• The Great Divide among Nonprofits
• Future Access to Capital Markets
• The Role of Net Assets
• Strategic Capital Management
• Chapter 13: Budgeting: Taming the Budget Beast
• Playing Revenues Like a Symphony
• Expenses
• Conclusion
• Chapter 14: Indirect Costs and Other Despised Items
• Rules Govern Audits, Economics Rules Budgets
• Still, It’s Low That Counts
• Secrets of the Indirect Cost Game
• Chapter 15: Managing Money-Losing Programs
• The Origin of the Problem
• Solutions
• Other Sources of Value
• Ding Ding Ding Ding Ding!
• Chapter 16: The Milestones of Spending on Overhead Costs
• Chapter 17: Pricing: How Much Should It Cost?
• Pricing Methodologies
• Going the Other Way—Contractual Adjustments and Subsidies
• Pricing Strategies
• How to Price
• Chapter 18: Profit: Why and How Much?
• Profit Defined
• Uses of Profit
• Profit—How to Get It
• What Can Be Done
• Chapter 19: To Raise More Money, Think Cows
• Donations
• Bequests—Cow to Charity
• Charitable Remainder Trusts—Milk to Beneficiaries, Cow to Charity
• Pooled Income Funds—Donors Put Their Cows in a Herd, Keep Rights to Milk
• Chapter 20: Owning a Building: What’s in It for You?
• A Three-Part Calculation
• Chapter 21: Insurance: The Maddeningly Complicated Art of Covering Your Assets
• To Insure or Self-Insure?
• Risk Management
• Captive Insurance Companies
• Quality Assurance in Disguise
• Chapter 22: Internal Controls for External Goals
• The Elements of Internal Control
• How to Monitor the System
• Maintaining the System
• Conclusion
• Chapter 23: Scrutiny Intensifies
• Some Predictions
• The Growing Industry of Charity Watching
• Chapter 24: Management Controls: Toward Accountability for Performance
• Management Controls circa 1980
• Beyond Management Controls in the Twenty-First Century: How to Do It
• Messages
• How to Prepare—Changes in the CFO Role
• It’s Called ACCOUNTING for a Reason
• Appreciate the Abrupt Change
• Frame the New Role
• Meet Your New CFO
• Part Four: Planning, Control, and Miscellaneous
• Chapter 25: Finance Is Oil, Development Is Water
• It’s All about Time
• The Fix
• Chapter 26: When Do You CFO?
• DIY
• The Financial Tasks Multiply
• Chapter 27: Business Models and Business Plans
• First the Model, Then the Plan
• How to Build Your Business Model
• What, Exactly, Is a Business Plan?
• What Is in a Business Plan (Usually…)?
• Start-Up Nonprofits
• The Restructuring Nonprofit
• New Program or Division
• Goals Drive the Plan
• Chapter 28: How to Beat the Next Recession
• Understand the Demand Pattern for Your Services
• Prepare for Reductions—in New Services
• Anticipate Foundation Behavior
• Proactively Communicate with Your Staff
• Consider Repurposing Your Reserves
• Stay Calm
• Appendix A: A Financial Management Cultural Primer
• Appendix B: Budget Bloopers
• Appendix C: Using the Website: Table of Contents with Commentary
• Part One: Analysis
• Part Two: Accounting
• Part Three: Operations
• Part Four: Planning, Control, and Miscellaneous
• Introduction
• System Requirements
• Using the Files
• User Assistance
• Index
• End User License Agreement