Nonprofit Management

  1. Financial Management and Sustainability
    1. Nonprofit Accounting Fundamentals
      1. Accounting Principles for Nonprofits
        1. Generally Accepted Accounting Principles (GAAP)
          1. Financial Accounting Standards Board (FASB) Standards
            1. Accrual vs. Cash Basis Accounting
            2. Chart of Accounts Design
              1. Account Structure and Organization
                1. Revenue and Expense Categories
                  1. Customizing for Nonprofit Needs
                  2. Fund Accounting Principles
                    1. Restricted vs. Unrestricted Funds
                      1. Temporarily Restricted Funds
                        1. Permanently Restricted Funds
                          1. Endowment Accounting
                          2. Revenue Recognition
                            1. Contribution Revenue
                              1. Exchange Transaction Revenue
                                1. Grant Revenue Recognition
                                  1. In-Kind Contributions
                                2. Financial Statements and Reporting
                                  1. Statement of Financial Position
                                    1. Assets Classification
                                      1. Liabilities Classification
                                        1. Net Assets Categories
                                        2. Statement of Activities
                                          1. Revenue Categories
                                            1. Expense Classifications
                                              1. Change in Net Assets
                                              2. Statement of Cash Flows
                                                1. Operating Activities
                                                  1. Investing Activities
                                                    1. Financing Activities
                                                    2. Statement of Functional Expenses
                                                      1. Program Expenses
                                                        1. Management and General Expenses
                                                          1. Fundraising Expenses
                                                            1. Cost Allocation Methods
                                                            2. Notes to Financial Statements
                                                              1. Significant Accounting Policies
                                                                1. Commitments and Contingencies
                                                                  1. Subsequent Events
                                                                2. Budgeting and Financial Planning
                                                                  1. Operating Budget Development
                                                                    1. Revenue Forecasting
                                                                      1. Expense Planning
                                                                        1. Budget Assumptions
                                                                          1. Scenario Planning
                                                                          2. Program-Based Budgeting
                                                                            1. Cost Center Development
                                                                              1. Direct and Indirect Cost Allocation
                                                                                1. Full Cost Recovery
                                                                                2. Capital Budgeting
                                                                                  1. Capital Expenditure Planning
                                                                                    1. Depreciation and Asset Management
                                                                                      1. Financing Options
                                                                                      2. Cash Flow Management
                                                                                        1. Cash Flow Projections
                                                                                          1. Seasonal Variations
                                                                                            1. Cash Reserve Policies
                                                                                              1. Line of Credit Management
                                                                                            2. Financial Controls and Risk Management
                                                                                              1. Internal Control Systems
                                                                                                1. Segregation of Duties
                                                                                                  1. Authorization Procedures
                                                                                                    1. Documentation Requirements
                                                                                                      1. Reconciliation Processes
                                                                                                      2. Fraud Prevention
                                                                                                        1. Risk Assessment
                                                                                                          1. Control Activities
                                                                                                            1. Monitoring Systems
                                                                                                              1. Whistleblower Policies
                                                                                                              2. Financial Oversight Structure
                                                                                                                1. Board Finance Committee
                                                                                                                  1. Treasurer Responsibilities
                                                                                                                    1. External Auditor Relationship
                                                                                                                    2. Risk Management
                                                                                                                      1. Financial Risk Assessment
                                                                                                                        1. Insurance Coverage
                                                                                                                          1. Investment Policies
                                                                                                                            1. Emergency Reserves
                                                                                                                          2. Revenue Diversification and Sustainability
                                                                                                                            1. Earned Income Development
                                                                                                                              1. Fee-for-Service Programs
                                                                                                                                1. Product Sales and Licensing
                                                                                                                                  1. Consulting and Training Services
                                                                                                                                    1. Facility Rental
                                                                                                                                    2. Social Enterprise Models
                                                                                                                                      1. Business Planning for Social Enterprise
                                                                                                                                        1. Market Analysis
                                                                                                                                          1. Financial Projections
                                                                                                                                          2. Government Funding
                                                                                                                                            1. Grant Applications and Management
                                                                                                                                              1. Contract Negotiations
                                                                                                                                                1. Compliance Requirements
                                                                                                                                                  1. Reporting Obligations
                                                                                                                                                  2. Investment Management
                                                                                                                                                    1. Investment Policy Development
                                                                                                                                                      1. Asset Allocation Strategies
                                                                                                                                                        1. Endowment Management
                                                                                                                                                          1. Spending Policies

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                                                                                                                                                      3. Strategic Planning and Program Management

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                                                                                                                                                      5. Fundraising and Development