文章基本信息

标题：Nonprofit financial assessment and research service learning: Evaluating the performance of an animal welfare nonprofit organization
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作者：Karen A. Maguire ; Collins Gyakari Ntim ; Reviewing Editor 等
期刊名称：Cogent Business & Management
电子版ISSN：2331-1975
出版年度：2016
卷号：3
期号：1
页码：1149958
DOI：10.1080/23311975.2016.1149958
语种：English
出版社：Taylor and Francis Ltd
摘要：Abstract The objective of this project is to evaluate the current financial and compliance status of an animal welfare nonprofit organization (NPO) by: analysis of trends over time using information reported on tax filings (Form 990); vertical and horizontal analyses of financial statements; analysis of trends over time using information from financial statements; reconciliation of financial statements to Form 990; ratio analysis of Form 990 Information; and comparison of reported information to local analogs and national standards. This project is conducted in collaboration with The Chapin Foundation. This research serves as a research service learning project with the participation of Master of Accountancy graduate students at Coastal Carolina University. Once the results are presented, recommendations are given for improving operational efficiency and achieving best practices. These recommendations are presented in the form of both short-term items to be addressed immediately—defined in this study as within 60 days—and long-term items to be undertaken in the future. Resources for applicable standards and requirements are also provided.
关键词：accounting ; auditing ; governance ; nonprofit organizations ; animal welfare organizations ; research service learning