Matching Items (13)

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What Does Materiality Mean for Nonprofit Information Disclosure?

Description

Materiality describes the level to which the misreporting of information could influence decisionmakers who use that information. Since materiality is a highly abstract concept, it requires metrics to support its

Materiality describes the level to which the misreporting of information could influence decisionmakers who use that information. Since materiality is a highly abstract concept, it requires metrics to support its application to financial statements and other documents. Nonprofit and for-profit firms have different missions, suggesting that material information for decisionmakers looking at nonprofits' reports may differ from material information for decisionmakers looking at for-profit firms' reports.

This paper examines how materiality applies to nonprofit information disclosure. It begins by introducing the concept of materiality. It then explores how accounting literature, rule-making bodies, and the courts define and apply materiality. Nonprofit firms' structure, required financial statements, and comparisons to for-profit firms are next addressed. Issues with assessing nonprofit success and materiality in relation to various aspects of a nonprofit's mission are also introduced.

This paper finds that the metrics which support materiality should be different for nonprofit vs. for-profit firms. Nonprofit materiality measures should center around the mission statement, which differs from nonprofit to nonprofit. These nonprofit materiality measures assess the primary mission of providing goods and services, which has the greatest interest to potential donors. Examples of these materiality measures, along with the challenges and insights gained from them, are discussed. This paper concludes by overviewing nonprofit materiality measures and noting how they can improve nonprofit information disclosure. Suggestions for further research into improving materiality for nonprofit information disclosure are also given.

Contributors

Agent

Created

Date Created
  • 2020-12

Project Eden: An Educational Outreach Program

Description

In 1996, I was born to two Filipino immigrants in El Paso, Texas. At the time, my father was in the process of completing his residency at the University of

In 1996, I was born to two Filipino immigrants in El Paso, Texas. At the time, my father was in the process of completing his residency at the University of Texas, working strenuous 16-hour days almost every day as a fledgling resident physician. My mother was a full-time nurse then, working nightshifts to give her the freedom to tend to me during the day while my father was in training. Prior to their immigration to the United States under working visas in 1994, both of my parents came from families whose livelihood depended on agriculture. For my father, it was fishing, raising livestock, and tending to rice fields in a village called Siaton; for my mother, it was sugar cane processing and a family business of selling pigs in a town called Bogo. Despite facing many ups and downs along the way, these family occupations afforded my parents the opportunity to attend school from elementary to higher education. They eventually decided to pursue jobs in the health care industry so that they could immigrate to the United States, send money back to their loved ones in the Philippines, and provide a better life for the family they intended to start together.

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Agent

Created

Date Created
  • 2020-05

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YOU GOT GIS: GEOSPATIAL DATA, SIMPLIFIED FOR 501(c)3 NONPROFITS

Description

The contemporary world is motivated by data-driven decision-making. Small 501(c)3 nonprofit organizations are often limited in their reach due to their size, lack of funding, and a lack of data

The contemporary world is motivated by data-driven decision-making. Small 501(c)3 nonprofit organizations are often limited in their reach due to their size, lack of funding, and a lack of data analysis expertise. In an effort to increase accessibility to data analysis for such organizations, a Founders Lab team designed a product to help them understand and utilize geographic information systems (GIS) software. This product – You Got GIS – strikes the balance between highly technical documentation and general overviews, benefiting 501(c)3 nonprofits in their pursuit of data-driven decision-making. Through the product’s use of case studies and methodologies, You Got GIS serves as a thought experiment platform to start answering questions regarding GIS. The product aims to continuously build partnerships in an effort to improve curriculum and user engagement.

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Agent

Created

Date Created
  • 2021-05

Make-A-Wish America: Marketing and Brand Management Analysis

Description

Make-A-Wish America has a world-renowned reputation as one of the best nonprofits in the world, and is widely known amongst many individuals looking to support or donate to nonprofits. Their

Make-A-Wish America has a world-renowned reputation as one of the best nonprofits in the world, and is widely known amongst many individuals looking to support or donate to nonprofits. Their work is not only a fundamental part of human services care within the nonprofit world, but their unique online platform and social media presence is a differentiating factor among many other nonprofits and for-profit businesses alike. The purpose of this study is to research Make-A-Wish America’s brand management and marketing strategies as a nonprofit, including secondary research on the brand itself, analyze all environmental factors that affect its marketing strategy, assess their market segmentation, targeting, and positioning, and evaluate their integrated marketing communications strategy. Additionally, I conducted interviews with Make-A-Wish America professionals working within the brand management department at the national office. The individuals were interviewed with various marketing backgrounds within the brand department to gain a deeper insight into their individual experiences and assessments of Make-A-Wish America’s brand management and marketing strategy. My specific thesis goals include utilizing my marketing recommendations to grow Make-A-Wish America’s profits, specifically in actions to increase fundraising. Also, my thesis goal is to find recommendations to outperform competition in gaining supporters and donors as well as, more recently, analyzing the effects of the COVID-19 pandemic and making recommendations on how they can grow despite this economic tragedy. The results suggest that there are common themes amongst my secondary research and primary research, resulting in marketing recommendations that Make-A-Wish America can utilize to better market to donors and supporters in the future, giving them competitive advantage over other nonprofits and combatting the effects of COVID-19. Recommendations for Make-A-Wish America include investing in their own research and development in terms of customer relationship management tools, online fundraising campaigns, and technology to better inform donors of their mission, vision, and values, diversifying their donor profile and targeted communities, and taking advantage of their point of parity within their social media online platform.

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Created

Date Created
  • 2021-05

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NONPROFIT MARKETING VS. FOR-PROFIT MARKETING: ANALYZING KEY TRENDS IN NONPROFIT MARKETING

Description

This paper analyzes the differences between for-profit marketing and nonprofit marketing and the nuances around nonprofit marketing. There are currently almost 1.8 million nonprofits registered with the Internal Revenue Service

This paper analyzes the differences between for-profit marketing and nonprofit marketing and the nuances around nonprofit marketing. There are currently almost 1.8 million nonprofits registered with the Internal Revenue Service (IRS). This sector contributed approximately $1.047.2 trillion to the US economy in 2016 alone (National Center for Charitable Statistics, 2020). Prior research on nonprofit marketing indicates that nonprofit marketing is more complex and nonprofit organizations face many challenges in developing marketing strategies. Many studies have shown a trend in emerging technologies impacting the way nonprofits can market, including demographic changes, social media, targeting strategies, and improved customer relationships (Andreasen, 2012; Switzer, 2021; Crawford and Jackson, 2019; George and Shah 2021; Graca and Zwick, 2020). To further explore nonprofit marketing and trends in the industry, I interviewed marketing specialists working in nonprofit organizations in Arizona to gain their perspective on marketing in the nonprofit sector. I found a lot of similarities between the results from prior studies on nonprofit marketing and the findings from my interviews such as personalized targeting strategies, the importance of relationships, technological advancements, lack of resources, and digital marketing strategies. However, it was interesting that respondents did not highlight issues related to demographic trends and social media as being central to their marketing strategies.

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Agent

Created

Date Created
  • 2021-05

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A Marketing Guide for Newly Established Nonprofits

Description

This section acts as a guide for newly established nonprofits in creating a marketing plan. Through extensive research on what strategic marketing looks like in the nonprofit sector, we have

This section acts as a guide for newly established nonprofits in creating a marketing plan. Through extensive research on what strategic marketing looks like in the nonprofit sector, we have developed a guide for nonprofits that are attempting to establish their brand and expand their marketing techniques.

First, we created two separate surveys, taking responses from over 1000 individuals at Arizona State University. These surveys focused on building trust in nonprofits, preferred marketing strategies as a consumer, and general awareness for various social issues that affect local and national nonprofits. Second, we conducted professional interviews with marketing leaders at nonprofits. These ranged from smaller, local nonprofits to nonprofits that operate on a national level. Their missions were all geared toward different causes, meaning they offered a diverse set of skills and advice on nonprofit marketing.

After obtaining this data, we created a guide for nonprofit marketing. Because there is a lack of information available on building marketing techniques in the nonprofit sector, we aimed to create a general guideline that could be applied to a variety of nonprofits and develop their marketing strategy. This includes details on how to create an executive summary, conduct a SWOT analysis, and the different strategies a nonprofit organization should implement.

Further, to test this marketing plan, we partnered with a local nonprofit in Arizona, Million Dollar Teacher Project. Million Dollar Teacher Project is a relatively new nonprofit, and focuses on educational inequality in Arizona. After looking over all our research and the nonprofit marketing guide, we were able to develop a plan for increasing engagement, awareness, and trust for Million Dollar Teacher Project. We pinpointed areas of improvement, such as social media, ambassador programs, email marketing, and follow up strategy.

The nonprofit marketing plan, our survey results, interview transcripts, as well as our marketing plan for Million Dollar Teacher Project can be found below.

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Agent

Created

Date Created
  • 2020-05

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A Marketing Guide for Newly Established Nonprofits

Description

This section acts as a guide for newly established nonprofits in creating a marketing plan. Through extensive research on what strategic marketing looks like in the nonprofit sector, we have

This section acts as a guide for newly established nonprofits in creating a marketing plan. Through extensive research on what strategic marketing looks like in the nonprofit sector, we have developed a guide for nonprofits that are attempting to establish their brand and expand their marketing techniques.

First, we created two separate surveys, taking responses from over 1000 individuals at Arizona State University. These surveys focused on building trust in nonprofits, preferred marketing strategies as a consumer, and general awareness for various social issues that affect local and national nonprofits. Second, we conducted professional interviews with marketing leaders at nonprofits. These ranged from smaller, local nonprofits to nonprofits that operate on a national level. Their missions were all geared toward different causes, meaning they offered a diverse set of skills and advice on nonprofit marketing.

After obtaining this data, we created a guide for nonprofit marketing. Because there is a lack of information available on building marketing techniques in the nonprofit sector, we aimed to create a general guideline that could be applied to a variety of nonprofits and develop their marketing strategy. This includes details on how to create an executive summary, conduct a SWOT analysis, and the different strategies a nonprofit organization should implement.

Further, to test this marketing plan, we partnered with a local nonprofit in Arizona, Million Dollar Teacher Project. Million Dollar Teacher Project is a relatively new nonprofit, and focuses on educational inequality in Arizona. After looking over all our research and the nonprofit marketing guide, we were able to develop a plan for increasing engagement, awareness, and trust for Million Dollar Teacher Project. We pinpointed areas of improvement, such as social media, ambassador programs, email marketing, and follow up strategy.

The nonprofit marketing plan, our survey results, interview transcripts, as well as our marketing plan for Million Dollar Teacher Project can be found below.

Contributors

Agent

Created

Date Created
  • 2020-05

Understanding Volunteer Motivations and Incentives for Retention in the Nonprofit Sector: Delivering Health and Hope to the World, One Super Sort at a Time

Description

Project C.U.R.E. is a nonprofit organization that delivers donated medical supplies and services to developing nations across the world. Currently, the Phoenix location has three full time employees, so a

Project C.U.R.E. is a nonprofit organization that delivers donated medical supplies and services to developing nations across the world. Currently, the Phoenix location has three full time employees, so a majority of the manual work is completed by episodic and long-term volunteers as well as semesterly interns. Volunteers are the backbone of the organization's daily productivity. Productivity among the Project C.U.R.E. warehouses varies greatly by location and is not directly related to the size of the warehouse. Productivity if hereby defined as as a warehouse's capability to meet the organization's goal of one container per week. Productivity can be increased or decreased based on the number of volunteers, funding, and catalogued inventory. Across all warehouses there is generally an overflow of donated equipment and consumable products, and therefore this is not usually a factor in productivity. In order to better understand why the Phoenix warehouse is the second most productive despite being the smallest, we researched how the motivations of volunteers. A survey was conducted to assess the motives of Project C.U.R.E.'s volunteers by quantifying their responses according to the Volunteerism Functional Inventory (VFI). The survey also produced information regarding volunteer demographics (ie. including gender, age, and occupation), as well as statistics about how often they volunteer at Project C.U.R.E. and their overall satisfaction with the organization. The data was then analyzed to determine the most relevant VFI characteristic. Upon analyzing the data, it was observed that the majority of participants were male (58.95%) and were between the ages of 18 and 25 (82.11%). The results also showed that Project C.U.R.E. utilizes a large number of episodic volunteers from Arizona State University (due to its close proximity to the Phoenix warehouse) was supported in that the data showed 72.63% of participants were undergraduate students and that 48.42% had just volunteered for their first time. After combining survey questions that corresponded to the same characteristic of volunteerism as outlined by Clary et al. (values, social, career, understanding, protective, and enhancement) the average of the responses was taken and used to determine the most relevant motives for our volunteer population. Based on the data, values (average score of 5.0) and understanding (average score of 5.0) were the two most relevant characteristics and protective (average score of 1.0) was the least relevant to volunteers. Additionally, 41.1% of survey respondents reported food would incentivize them to return to Project C.U.R.E. Additionally, 35.6% of survey respondents reported receiving Project C.U.R.E. merchandise would incentivize them to return in the future. Moving forward, it is recommended that the Project CURE Phoenix location begin providing their volunteers with merchandise and other forms of recognition based on the number of hours they committed to the organization.

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Created

Date Created
  • 2018-12

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Problematizing service in the nonprofit sector: from methodless enthusiasm to professionalization

Description

Over the past forty years the nonprofit sector has experienced a steady rise in the professionalization of its employees and its operations. Some have argued that this trend is in

Over the past forty years the nonprofit sector has experienced a steady rise in the professionalization of its employees and its operations. Some have argued that this trend is in large part a reaction to the requirements foisted upon the nonprofit sector through the passage of the Tax Reform Act of 1969. While some scholars have detailed a number of unintended consequences that have resulted from this trend toward professionalization, in general scholars and practitioners have accepted it as a necessary step along the path toward ensuring that service is administered in an accountable and responsible manner. I analyze the contemporary trend in professionalization of the nonprofit sector from a different angle--one which seeks to determine how the nonprofit sector came to problematize the nature of its service beginning in the early twentieth century, as well as the consequences of doing so, rather than reinforce the existing normative arguments. To this end, I employ an "analytics of government" from an ethical and political perspective which is informed by Michel Foucault's conception of genealogy, as well as his work on governing rationalities, in order to reveal the historical and political forces that contribute to the nonprofit sector's professionalization and that shape its current processes, institutions, and norms. I ultimately argue that these forces serve to reinforce a broad movement away from the charitable impulse that motivates individuals to engage in personal acts of compassion and toward a philanthropic enterprise by which knowledge is rationally applied toward reforming society rather than aiding individuals. This movement toward institutional philanthropy and away from individual charity supplants the needs of the individual with the needs of the organization. I then apply this analysis to propose an alternate governing model for the nonprofit sector--one that draws on Foucault's exploration of ancient writings on love, self-knowledge, and governance--in order to locate a space for the individual in nonprofit life.

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Agent

Created

Date Created
  • 2011

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Pennies for Pre-Schoolers: The Role of Foundations in Pre-School Programs, Policies, and Research

Description

The lasting benefits of high-quality early childhood programs are widely understood. These benefits and the well-documented return on investments are among the factors that have shaped executives at philanthropic foundations’

The lasting benefits of high-quality early childhood programs are widely understood. These benefits and the well-documented return on investments are among the factors that have shaped executives at philanthropic foundations’ grant making in support of early childhood programs, policies, and research in the United States. Yet little is known about the investments they are making in the field of early childhood. Drawing from a conceptual framework that combines types of philanthropic investment with the concepts of accountability and transparency, I conducted a comparative case study of the Buffett Early Childhood Fund, George Kaiser Family Foundation, and Bill & Melinda Gates Foundation, all of which began financially supporting early childhood between 2000 and 2005. I attempted to understand how and why philanthropic foundations and pooled funding organizations have supported early childhood from the late 1990s through 2018.

Based on my analysis of 32 semi-structured interviews with current and former early childhood philanthropic foundation, pooled funding, and operating organization executives, I found that each foundation independently determines their investment decision processes and invests a disparate amount of money in early childhood. In addition, philanthropic foundations gain programmatic and legislative power by leveraging funds and partnering with additional foundations and businesses. With the inclusion of early childhood programs in K-12 education systems and the decrease in national and state education funding from those same budgets, it is critical to understand how philanthropic foundations have supported early childhood education and some of the implications of their support both locally and nationally.

Contributors

Agent

Created

Date Created
  • 2019