Nonprofit financial planning made easy:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Hoboken, NJ
Wiley
2008
|
| Series: | Wiley nonprofit law, finance, and management series
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXI, 234 S. graph. Darst. |
| ISBN: | 9780471715276 |
Staff View
MARC
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| 100 | 1 | |a Blazek, Jody |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Nonprofit financial planning made easy |c Jody Blazek |
| 264 | 1 | |a Hoboken, NJ |b Wiley |c 2008 | |
| 300 | |a XXI, 234 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
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| 490 | 0 | |a Wiley nonprofit law, finance, and management series | |
| 650 | 4 | |a Nonprofit organizations |x Accounting | |
| 650 | 4 | |a Nonprofit organizations |x Finance | |
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Record in the Search Index
| _version_ | 1804136933686771712 |
|---|---|
| adam_text | Contents
Exhibits xi
About the Author xv
Preface xvii
Chapter 1: Introductory Concepts 1
How to Use this Book 3
Attributes of Nonprofits 6
Can Nonprofits Profit1? 8
Meaning of Profit 8
Profit Prohibitions 9
Why Seek a Profit? 10
Difference Between Nonprofits and For-Profits 11
Capitalization: Philanthropists versus Investors 11
Revenues: Constituents versus Customers 12
For-Profit Tools 13
Pursuit of Financial Success: Some Observations 14
Be Realistic about Expectations 14
Make Use of Intangible Resources 14
Nonprofit Mentality Is Often Penny Wise and
Pound Foolish 15
Financial Accounting for Nonprofits Is Different 15
Producing an Audit Trail Benefits the Organization
in Many Ways 16
Enhancing Computer Capabilities May Not Cure
Financial Ills 16
Respect the Organizational Structure or Change It 17
vi Contents
Know Who s in Charge 17
Economic Conditions Must Be Anticipated 18
Long-Range Planning Is Indispensable 18
Know Why the Nonprofit Organization Has
Tax-Exempt Status 18
Comprehensive Financial Planning Checklist 19
Chapter 2: Structuring the Organization for Fiscal Strength 27
Establishing the Hierarchy 30
The Role of the Board 31
Standards for Directors 31
Impact of Sarbanes-Oxley 33
A Director s Duties 34
Reviewing Financial Reports 37
Filling Board Positions 39
Finding Prospects 40
Staff Representation on the Board 40
Compensation for Board Service 41
Number of Directors 42
Roles of The Treasurer and The CFO 42
Inside and Outside Accountants 42
Financial Management Team 45
Defining Inside and Outside Accountants 45
Selecting Financial Reporting Services 46
Understanding the Auditing Process 46
When to Audit 48
Review and Compilation Processes 48
Requests for Proposals for Accounting Services 49
Conflict-of-interest Policy 50
Chapter 3: Financing the Dream 57
Balancing Mission and Finances 57
Defining the Mission 59
Mission Statement 59
Prioritizing Goals 60
Assessing the Resources 61
Making Micro Resource Decisions 61
Macro Resource Analysis 62
Chapter 4: Budgeting 67
Budget-Planning Issues 67
Balancing 68
Timing 68
Evolution 68
Accountability 69
Chapter 5:
Contents Vll
Zero Basis versus Incremental 69
Forecasting 70
Types of Budgets 70
Advantages and Disadvantages 71
Who Participates in Budgeting? 72
Selling the Budget 73
Budget Policy Manual 73
Communicating the Process 74
Scheduling Budget Process 75
Changing Budget Midyear 76
Timing Dilemmas 77
Preparing Forecasts 77
Donations and Memberships 78
Service Deliver) Fees 79
Grants and Contracts 79
Investment Income 79
Expenses 80
Statistical Operational Data 81
Sample Customer Survey 82
Useful Statistics 83
Capital Additions Budget 85
Monitoring Variances 86
Model Budgets 86
Proposed Overall 20XX Budget Compared
to 20XX Actual 87
Functional Revenue and Expense Budget 88
Member Services Budget Worksheet 88
Budget Increases (Decreases) Projected
for 20XX 91
Personnel Budget 92
Program Cost Analysis 92
Other Reports and Analysis 94
A Budgeting Checklist 96
;set Management 101
Maximizing Resources 101
Getting Resources 103
Forming Alliances 104
Business Income 105
Planned Gifts 106
Cash Flow Planning 107
Understanding CPAs Cash Flow Statements 107
Cyclical Fluctuations 109
Designing Cash Flow Budgets 109
Beyond Cash Flow Imbalances 117
viii Contents
Chapter 7:
More Money in the Bank 117
To Borrow or Not 118
Prudent Investment Planning 118
Facing the Unknown 121
Risk versus Return 124
Investment Cycles 125
Measuring Investment Return 126
Restricted Gifts 128
Isolating Restricted Grants 128
Administrative Costs 128
Endowments 129
Who Gets the Appreciation? 130
To Mark It to Market? 131
How Income Is Measured 132
Endowment and Restricted Fund Checklist 133
Nonprofit Accounting 137
What is Accounting? 137
Cash Receiving Systems 139
Cash Disbursement Systems 140
Payroll Disbursement System 140
Other Useful Ledgers and Financial Files 141
Fund Accounting 145
Computerized Accounting 146
Chart of Accounts 149
National Standard 149
Functional Expense Categories 149
Why a Double Entry? 154
Choosing a Method 161
Advantages of Cash Method 161
Why Use the Accrual Method? 161
Design of the Financials 162
FASB, GAAP, and Nonprofits 164
Specific Standards for Nonprofits 164
Other Nonprofit Reporting 166
Internal Controls 167
Special Financial Tools 179
Financial Indicators to Critique Performance 179
Economies of Scale 185
Break-Even Analysis 186
Performance Statistics 186
Cost Accounting 186
Contents IX
Techniques for Capturing Costs 187
Cost Allocation Methods 189
Purchasing Procedures 190
Approval Systems 191
How Much Paperwork? 192
Measuring Lifetime Cost 194
To Lease or to Buy 195
Affiliations and Agency Agreements 197
Who s an Employee? 201
Chapter 8: Obtaining and Maintaining Tax-Exempt Status 207
Characteristics of Tax-Exempt Organizations 208
Theoretical Basis for Exemption 208
Categories of Exemption 208
Tax Deductibility 211
Understanding the Nonprofit s Legal Form 211
Corporation 212
Trust 213
Unincorporated Association 213
Testing Suitability For Tax Exemption 214
Why a New Nonprofit? 214
What Category of Exemption? 214
How Is Money to Be Raised? 215
Will Insiders Benefit? 215
Where Will Assets Go? 216
Maintaining Recognition of Exempt Status 218
Role of Internal Revenue Service 219
Forms 990 220
Other Filings 221
Resources 223
Index 227
EXHIBITS
Exhibit 1.1 Financial Management Activities in Nonprofit
Organizations 5
Exhibit 1.2 Financial Planning Checklist for Nonprofit
Organizations 19
Exhibit 2.1 State Association of Nonprofit Managers
Organization Chart 28
Exhibit 2.2 Endowed Educational Institution Investment
Management Organization 28
Exhibit 2.3 SHAPE Organizational Structure for Stabilization
and Preservation 29
Exhibit 2.4 A Board Member s Checklist of Fiduciary Duties 35
Exhibit 2.5 Inventory of Financial Reports 38
Exhibit 2.6 Roles of the Treasurer and the Chief Financial
Officer 43
Exhibit 2.7 Request for Proposal for Audit 49
Exhibit 2.8 Conflict-of-interest Questionnaire for
Board Members 51
Exhibit 2.9 IRS Version of Conflict-of-interest Policy 52
Exhibit 3.1 Financial Planning Cycles 58
Exhibit 3.2 The Balance Between the Mission and
Financial Resources 59
Exhibit 3.3 Prioritizing Organizational Objectives 60
Exhibit 3.4 Chart for Weighing Choices: Financial Solutions
for Tight Budgets 63
Exhibit 3.5 Holy Spirit Church Statement of Financial Position
(December 31, 20XX) 64
Exhibit 3.6 Prioritizing Macro Resource Goals 65
XI
xii Exhibits
Exhibit 4.1 Who Works on the Budget When? 73
Exhibit 4.2 Interoffice Memo on Annual Budgeting 74
Exhibit 4.3 Resource Assessment Checklist 82
Exhibit 4.4 Service Delivery Evaluation 83
Exhibit 4.5 Typical Nonprofit Organization Membership History 84
Exhibit 4.6 Proposed Overall Budget Compared to Actual 87
Exhibit 4.7 Functional Revenues and Expense Budget 89
Exhibit 4.8 Member Services Budget Worksheet 90
Exhibit 4.9 Budgeted Increases (Decreases) Projected for 20XX 91
Exhibit 4.10 Personnel Budget 93
Exhibit 4.11 Program Cost Analysis 93
Exhibit 4.12 Capital Acquisition Budget 94
Exhibit 4.13 Insurance Coverage Report 95
Exhibit 4.14 Short-and Long-Term Budgeting Checklist 96
Exhibit 5.1 Resource Flow for Business League 102
Exhibit 5.2 Resource Flow for Academic Institution 103
Exhibit 5.3 Statement of Cash Flows for the Year 20XX 108
Exhibit 5.4 Business League s Cash Flow, Version 1 110
Exhibit 5.5 Business League s Cash Flow, Version 2 112
Exhibit 5.6 State Association of Nonprofit Managers Version 1:
Charted Cash Flow 114
Exhibit 5.7 State Association of Nonprofit Managers Version 2:
Charted Cash Flow 114
Exhibit 5.8 Church Cash Flow 115
Exhibit 5.9 Investment Alternatives 122
Exhibit 5.10 Classic Investment Ratios 123
Exhibit 5.11 Investment Risk Pyramid 125
Exhibit 5.12 Investment Phases 126
Exhibit 5.13 Endowment and Restricted Fund Checklist 133
Exhibit 6.1 Bookkeeping and Accounting Process 138
Exhibit 6.2 Minimal Financial Record Keeping for a Nonprofit
Organization 143
Exhibit 6.3 Selecting Suitable Accounting Software 147
Exhibit 6.4 Standard Chart of Accounts 150
Exhibit 6.5 Functional Classification of Expenses 154
Exhibit 6.6 Sample Accrual Basis Financials for Business League 155
Exhibit 6.7 Sample Cash-Basis Financials for a Church 158
Exhibit 6.8 Internal Controls for Nonprofits 168
Exhibit 6.9 Public Fund Solicitation Controls 177
Exhibit 7.1 Using Ratio Analysis to Test Fiscal Health 180
Exhibit 7.2 Hometown Education Center: Purchase Procedure
Reference Chart 191
Exhibit 7.3 Hometown Education Center: Petty Cash
Reimbursement Request 192
Exhibit 7.4 Hometown Education Center: Petty Cash Log 192
Exhibits xiii
Exhibit 7.5 Hometown Education Center: Petty Cash Request 193
Exhibit 7.6 Hometown Education Center: Purchase Order
#___________ 193
Exhibit 7.7 Hometown Education Center: Major Purchase
Planning Matrix 194
Exhibit 7.8 Deciding Whether to Lease or Buy 195
Exhibit 7.9 Sample Fundraising Event Sponsorship Agreement 198
Exhibit 7.10 Sample Fiscal Sponsorship Agreement 199
Exhibit 7.11 Sponsor or Agency Record-Keeping Requirements 201
Exhibit 7.12 Employer Tax Checklist 202
Exhibit 7.13 Employee versus Independent Contractor Status:
A Comparison Checklist 204
Exhibit 7.14 Minimal Independent Contractor Agreement 206
Exhibit 8.1 Suitability Checklist for Tax-Exempt Status 216
Exhibit 8.2 Annual Tax-Filing Requirements for Nonprofit
Organizations 221
|
| adam_txt |
Contents
Exhibits xi
About the Author xv
Preface xvii
Chapter 1: Introductory Concepts 1
How to Use this Book 3
Attributes of Nonprofits 6
Can Nonprofits Profit1? 8
Meaning of Profit 8
Profit Prohibitions 9
Why Seek a Profit? 10
Difference Between Nonprofits and For-Profits 11
Capitalization: Philanthropists versus Investors 11
Revenues: Constituents versus Customers 12
For-Profit Tools 13
Pursuit of Financial Success: Some Observations 14
Be Realistic about Expectations 14
Make Use of Intangible Resources 14
Nonprofit Mentality Is Often "Penny Wise and
Pound Foolish" 15
Financial Accounting for Nonprofits Is Different 15
Producing an Audit Trail Benefits the Organization
in Many Ways 16
Enhancing Computer Capabilities May Not Cure
Financial Ills 16
Respect the Organizational Structure or Change It 17
vi Contents
Know Who's in Charge 17
Economic Conditions Must Be Anticipated 18
Long-Range Planning Is Indispensable 18
Know Why the Nonprofit Organization Has
Tax-Exempt Status 18
Comprehensive Financial Planning Checklist 19
Chapter 2: Structuring the Organization for Fiscal Strength 27
Establishing the Hierarchy 30
The Role of the Board 31
Standards for Directors 31
Impact of Sarbanes-Oxley 33
A Director's Duties 34
Reviewing Financial Reports 37
Filling Board Positions 39
Finding Prospects 40
Staff Representation on the Board 40
Compensation for Board Service 41
Number of Directors 42
Roles of The Treasurer and The CFO 42
Inside and Outside Accountants 42
Financial Management Team 45
Defining Inside and Outside Accountants 45
Selecting Financial Reporting Services 46
Understanding the Auditing Process 46
When to Audit 48
Review and Compilation Processes 48
Requests for Proposals for Accounting Services 49
Conflict-of-interest Policy 50
Chapter 3: Financing the Dream 57
Balancing Mission and Finances 57
Defining the Mission 59
Mission Statement 59
Prioritizing Goals 60
Assessing the Resources 61
Making Micro Resource Decisions 61
Macro Resource Analysis 62
Chapter 4: Budgeting 67
Budget-Planning Issues 67
Balancing 68
Timing 68
Evolution 68
Accountability 69
Chapter 5:
Contents Vll
Zero Basis versus Incremental 69
Forecasting 70
Types of Budgets 70
Advantages and Disadvantages 71
Who Participates in Budgeting? 72
Selling the Budget 73
Budget Policy Manual 73
Communicating the Process 74
Scheduling Budget Process 75
Changing Budget Midyear 76
Timing Dilemmas 77
Preparing Forecasts 77
Donations and Memberships 78
Service Deliver)' Fees 79
Grants and Contracts 79
Investment Income 79
Expenses 80
Statistical Operational Data 81
Sample Customer Survey 82
Useful Statistics 83
Capital Additions Budget 85
Monitoring Variances 86
Model Budgets 86
Proposed Overall 20XX Budget Compared
to 20XX Actual 87
Functional Revenue and Expense Budget 88
Member Services Budget Worksheet 88
Budget Increases (Decreases) Projected
for 20XX 91
Personnel Budget 92
Program Cost Analysis 92
Other Reports and Analysis 94
A Budgeting Checklist 96
;set Management 101
Maximizing Resources 101
Getting Resources 103
Forming Alliances 104
Business Income 105
Planned Gifts 106
Cash Flow Planning 107
Understanding CPAs' Cash Flow Statements 107
Cyclical Fluctuations 109
Designing Cash Flow Budgets 109
Beyond Cash Flow Imbalances 117
viii Contents
Chapter 7:
More Money in the Bank 117
To Borrow or Not 118
Prudent Investment Planning 118
Facing the Unknown 121
Risk versus Return 124
Investment Cycles 125
Measuring Investment Return 126
Restricted Gifts 128
Isolating Restricted Grants 128
Administrative Costs 128
Endowments 129
Who Gets the Appreciation? 130
To Mark It to Market? 131
How Income Is Measured 132
Endowment and Restricted Fund Checklist 133
Nonprofit Accounting 137
What is Accounting? 137
Cash Receiving Systems 139
Cash Disbursement Systems 140
Payroll Disbursement System 140
Other Useful Ledgers and Financial Files 141
Fund Accounting 145
Computerized Accounting 146
Chart of Accounts 149
National Standard 149
Functional Expense Categories 149
Why a Double Entry? 154
Choosing a Method 161
Advantages of Cash Method 161
Why Use the Accrual Method? 161
Design of the Financials 162
FASB, GAAP, and Nonprofits 164
Specific Standards for Nonprofits 164
Other Nonprofit Reporting 166
Internal Controls 167
Special Financial Tools 179
Financial Indicators to Critique Performance 179
Economies of Scale 185
Break-Even Analysis 186
Performance Statistics 186
Cost Accounting 186
Contents IX
Techniques for Capturing Costs 187
Cost Allocation Methods 189
Purchasing Procedures 190
Approval Systems 191
How Much Paperwork? 192
Measuring Lifetime Cost 194
To Lease or to Buy 195
Affiliations and Agency Agreements 197
Who's an Employee? 201
Chapter 8: Obtaining and Maintaining Tax-Exempt Status 207
Characteristics of Tax-Exempt Organizations 208
Theoretical Basis for Exemption 208
Categories of Exemption 208
Tax Deductibility 211
Understanding the Nonprofit's Legal Form 211
Corporation 212
Trust 213
Unincorporated Association 213
Testing Suitability For Tax Exemption 214
Why a New Nonprofit? 214
What Category of Exemption? 214
How Is Money to Be Raised? 215
Will Insiders Benefit? 215
Where Will Assets Go? 216
Maintaining Recognition of Exempt Status 218
Role of Internal Revenue Service 219
Forms 990 220
Other Filings 221
Resources 223
Index 227
EXHIBITS
Exhibit 1.1 Financial Management Activities in Nonprofit
Organizations 5
Exhibit 1.2 Financial Planning Checklist for Nonprofit
Organizations 19
Exhibit 2.1 State Association of Nonprofit Managers
Organization Chart 28
Exhibit 2.2 Endowed Educational Institution Investment
Management Organization 28
Exhibit 2.3 SHAPE Organizational Structure for Stabilization
and Preservation 29
Exhibit 2.4 A Board Member's Checklist of Fiduciary Duties 35
Exhibit 2.5 Inventory of Financial Reports 38
Exhibit 2.6 Roles of the Treasurer and the Chief Financial
Officer 43
Exhibit 2.7 Request for Proposal for Audit 49
Exhibit 2.8 Conflict-of-interest Questionnaire for
Board Members 51
Exhibit 2.9 IRS Version of Conflict-of-interest Policy 52
Exhibit 3.1 Financial Planning Cycles 58
Exhibit 3.2 The Balance Between the Mission and
Financial Resources 59
Exhibit 3.3 Prioritizing Organizational Objectives 60
Exhibit 3.4 Chart for Weighing Choices: Financial Solutions
for Tight Budgets 63
Exhibit 3.5 Holy Spirit Church Statement of Financial Position
(December 31, 20XX) 64
Exhibit 3.6 Prioritizing Macro Resource Goals 65
XI
xii Exhibits
Exhibit 4.1 Who Works on the Budget When? 73
Exhibit 4.2 Interoffice Memo on Annual Budgeting 74
Exhibit 4.3 Resource Assessment Checklist 82
Exhibit 4.4 Service Delivery Evaluation 83
Exhibit 4.5 Typical Nonprofit Organization Membership History 84
Exhibit 4.6 Proposed Overall Budget Compared to Actual 87
Exhibit 4.7 Functional Revenues and Expense Budget 89
Exhibit 4.8 Member Services Budget Worksheet 90
Exhibit 4.9 Budgeted Increases (Decreases) Projected for 20XX 91
Exhibit 4.10 Personnel Budget 93
Exhibit 4.11 Program Cost Analysis 93
Exhibit 4.12 Capital Acquisition Budget 94
Exhibit 4.13 Insurance Coverage Report 95
Exhibit 4.14 Short-and Long-Term Budgeting Checklist 96
Exhibit 5.1 Resource Flow for Business League 102
Exhibit 5.2 Resource Flow for Academic Institution 103
Exhibit 5.3 Statement of Cash Flows for the Year 20XX 108
Exhibit 5.4 Business League's Cash Flow, Version 1 110
Exhibit 5.5 Business League's Cash Flow, Version 2 112
Exhibit 5.6 State Association of Nonprofit Managers Version 1:
Charted Cash Flow 114
Exhibit 5.7 State Association of Nonprofit Managers Version 2:
Charted Cash Flow 114
Exhibit 5.8 Church Cash Flow 115
Exhibit 5.9 Investment Alternatives 122
Exhibit 5.10 Classic Investment Ratios 123
Exhibit 5.11 Investment Risk Pyramid 125
Exhibit 5.12 Investment Phases 126
Exhibit 5.13 Endowment and Restricted Fund Checklist 133
Exhibit 6.1 Bookkeeping and Accounting Process 138
Exhibit 6.2 Minimal Financial Record Keeping for a Nonprofit
Organization 143
Exhibit 6.3 Selecting Suitable Accounting Software 147
Exhibit 6.4 Standard Chart of Accounts 150
Exhibit 6.5 Functional Classification of Expenses 154
Exhibit 6.6 Sample Accrual Basis Financials for Business League 155
Exhibit 6.7 Sample Cash-Basis Financials for a Church 158
Exhibit 6.8 Internal Controls for Nonprofits 168
Exhibit 6.9 Public Fund Solicitation Controls 177
Exhibit 7.1 Using Ratio Analysis to Test Fiscal Health 180
Exhibit 7.2 Hometown Education Center: Purchase Procedure
Reference Chart 191
Exhibit 7.3 Hometown Education Center: Petty Cash
Reimbursement Request 192
Exhibit 7.4 Hometown Education Center: Petty Cash Log 192
Exhibits xiii
Exhibit 7.5 Hometown Education Center: Petty Cash Request 193
Exhibit 7.6 Hometown Education Center: Purchase Order
#_ 193
Exhibit 7.7 Hometown Education Center: Major Purchase
Planning Matrix 194
Exhibit 7.8 Deciding Whether to Lease or Buy 195
Exhibit 7.9 Sample Fundraising Event Sponsorship Agreement 198
Exhibit 7.10 Sample Fiscal Sponsorship Agreement 199
Exhibit 7.11 Sponsor or Agency Record-Keeping Requirements 201
Exhibit 7.12 Employer Tax Checklist 202
Exhibit 7.13 Employee versus Independent Contractor Status:
A Comparison Checklist 204
Exhibit 7.14 Minimal Independent Contractor Agreement 206
Exhibit 8.1 Suitability Checklist for Tax-Exempt Status 216
Exhibit 8.2 Annual Tax-Filing Requirements for Nonprofit
Organizations 221 |
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| author | Blazek, Jody |
| author_facet | Blazek, Jody |
| author_role | aut |
| author_sort | Blazek, Jody |
| author_variant | j b jb |
| building | Verbundindex |
| bvnumber | BV022712247 |
| callnumber-first | H - Social Science |
| callnumber-label | HG4027 |
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| callnumber-search | HG4027.65 |
| callnumber-sort | HG 44027.65 |
| callnumber-subject | HG - Finance |
| classification_rvk | QQ 000 QR 400 |
| ctrlnum | (OCoLC)180575963 (DE-599)GBV534459315 |
| dewey-full | 658.15 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15 |
| dewey-search | 658.15 |
| dewey-sort | 3658.15 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV022712247 |
| illustrated | Illustrated |
| index_date | 2024-07-02T18:26:46Z |
| indexdate | 2024-07-09T21:04:16Z |
| institution | BVB |
| isbn | 9780471715276 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015918098 |
| oclc_num | 180575963 |
| open_access_boolean | |
| owner | DE-703 DE-M347 |
| owner_facet | DE-703 DE-M347 |
| physical | XXI, 234 S. graph. Darst. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Wiley |
| record_format | marc |
| series2 | Wiley nonprofit law, finance, and management series |
| spelling | Blazek, Jody Verfasser aut Nonprofit financial planning made easy Jody Blazek Hoboken, NJ Wiley 2008 XXI, 234 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Wiley nonprofit law, finance, and management series Nonprofit organizations Accounting Nonprofit organizations Finance Nonprofit organizations Management Nonprofit-Organisation (DE-588)4293729-2 gnd rswk-swf Finanzplanung (DE-588)4017200-4 gnd rswk-swf Nonprofit-Organisation (DE-588)4293729-2 s Finanzplanung (DE-588)4017200-4 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015918098&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Blazek, Jody Nonprofit financial planning made easy Nonprofit organizations Accounting Nonprofit organizations Finance Nonprofit organizations Management Nonprofit-Organisation (DE-588)4293729-2 gnd Finanzplanung (DE-588)4017200-4 gnd |
| subject_GND | (DE-588)4293729-2 (DE-588)4017200-4 |
| title | Nonprofit financial planning made easy |
| title_auth | Nonprofit financial planning made easy |
| title_exact_search | Nonprofit financial planning made easy |
| title_exact_search_txtP | Nonprofit financial planning made easy |
| title_full | Nonprofit financial planning made easy Jody Blazek |
| title_fullStr | Nonprofit financial planning made easy Jody Blazek |
| title_full_unstemmed | Nonprofit financial planning made easy Jody Blazek |
| title_short | Nonprofit financial planning made easy |
| title_sort | nonprofit financial planning made easy |
| topic | Nonprofit organizations Accounting Nonprofit organizations Finance Nonprofit organizations Management Nonprofit-Organisation (DE-588)4293729-2 gnd Finanzplanung (DE-588)4017200-4 gnd |
| topic_facet | Nonprofit organizations Accounting Nonprofit organizations Finance Nonprofit organizations Management Nonprofit-Organisation Finanzplanung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015918098&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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