NONPROFIT EYE

Love Evictions, Couch Surfing and SuperNofa's

2010-09-04T09:42:00.000-07:00

“SHP-CPD-LOCCS-HMIS-APR-SRO-HUD-LAHSA” the man in the front of the room intoned. "_#*@!#$ _” I muttered. This is going to be a very long day.

We are sitting in a room on the second floor of a building at 453 S. Spring Street. Here in yet another government building for yet another government workshop. This time it is the Los Angeles Housing Services Agency or LAHSA. Yes, THE LAHSA of LA Times headlines notoriety. Smack in the middle of City politics, this organization performed so poorly that the Feds have been summoned. And if there’s anyone who can improve a process, it’s the Federal government.

LAHSA was formed like our land masses, by something akin to continental drift. The plates of local government, the city plate and the county plate, clashing together, sliding across the lava of city politics. Once set in motion so definitively that even the terrifying Laura Chick, former City Controller could not put them together again.

More and more the workshops are led by outside consultants; identifiably by the fact that they still have a small spark of life. (side note for later exploration: What sucks the life out of the employees of these government agencies? Do they select for this dullness in the screening process? Or do they become this way over time? )

The goal of the workshop as defined by our consultants? To take less Pepto-Bismol. Our trainer herself was once a government employee, in charge of information technology. Her job? to manage the removal of typewriters!

The Feds sent their representative too. We were introduced to Rufus, the head of the homeless team. So if you want to solve the problems of homelessness and you go to the Feds for help, Rufus is your man.

The first pearl of wisdom delivered to us? “HUD Homeless Eligible” is NOT synonymous with “Homeless”. When asked “Why?” the consultant (obviously practiced at fielding this nonsense) replied “that’s above my pay grade”.

Workshops like this make me embarrassed to be a financial manager because they remind me exactly what my job requires me to manage. Maybe “typewriter removal” isn’t such a preposterous job goal after all.

Our hosts introduced us to the definitions of permanent, transitional and permanent with supportive services housing. There was a fourth type, it interested me the most. The category was called “Innovative Supportive Housing”. When our speaker reached this category, she said the following “I’m going to skip over this part.” She continued “because innovation is VERY rare”. Sigh.

Our training material was divided into cutesy mnemonic bytes. The six hours of our workshop could all be elucidated by memorizing the “3-6-8-8 “. The three program objectives, the six types of projects, the eight categories of homelessness and the eight legitimate ways to spend HUD money. Hmmm, I guess it works.

Mnomics aside, a lot of thought has gone into the activity of ending homelessness. How do people become homeless? Some are obvious such as succumbing to the mental illness, fleeing domestic violence, being evicted… What about being evicted by a family member? (that does it Johnny, you can’t live in the basement anymore!). These have become known in the industry as “love evictions”.

Where exactly are you when you are homeless? Living in a sub-standard place such a tent or a friends garage? Living in a motel room for 7 days and then sleeping in an alley? There are so many places to be and still fall within the definition of homeless. What about the category of “staying with friends”? This one has a name too: “couch surfing”.

How would you sum up today’s workshop? Perhaps the act of reverse engineering compassion.

Once upon a time, a hundred groups of folks around the country came with 100 innovative ways of bringing services to the homeless. By the hand of god (or an act of congress) whichever is greater, billions of tax payer dollars were allocated to implement these programs. Then the fun began. This time it wasn’t the innovators making up the system…it was the government. The government then regurgitated those techniques and the result was…CFR 24, Part 3, Section 5. Or something similar. The funding was announced, the groups applied for the dough, and the two parties signed a contract. Suddenly the fox was guarding the hen house.

And now I’m taking classes from the fox.

FREE NONPROFIT JOB ADS IN JUNE

2008-06-03T06:44:00.000-07:00

For the month of June all job postings at Idealist.org are FREE for any nonprofit organization. Posting a job on Idealist usually costs $60.

If you know anyone who works at a nonprofit organization, please share this message with them.

And for anyone interested in NPTech, they even produced a youtube video this month, that describes why Idealist is the best place to post a nonprofit job:

MIND OPENING WEB 2.0

2008-03-30T10:54:00.000-07:00

Technorati Tags: NPTech, Nonprofit, Web 2.0, NPTech Series

GOOD BYE AND GOOD NIGHT?

2008-03-02T10:56:00.000-08:00

Goodbye and Good Night @ the Nonprofit Eye?

I’ve had a moment of clarity…got to watch out for those. Here’s the insight: I’m a satirist at heart. I’m not cut out for writing the dry stuff. Whenever I write something from the heart I feel my work reputation disintegrating before my eyes.

On my other blog, I write whatever I’m musing about. On both, I don’t write under a pseudonym. In other words, I put myself out there. On that other blog, last week, I received a number of threatening comments. The anonymous (of course) commenter pointed out that I was pretty stupid to make it so easy to identify myself and (the scary part) where I live. Needless to say I took the pictures of the front of my building down that night. But I realized that I worked hard to create a very specific web identity and that maybe that wasn’t such a good idea…At least not under my own name.

During my job search I put all that on hold and reigned in my ramblings. The Nonprofit Eye was turning into a plain vanilla accounting and compliance reference site. What this means is it is time for a transformation but first a transition. I’ll be shutting down the “Eye” at the end of March. It’s been a good run, but it’s time to be moving on. I’ll leave the site up for a while and then move the good stuff over to my website (www.nonprofiteye.com).

And then the transformation. I will reappear sometime, but not under my favorite (real) name. I’ll have to join the world of (depending on your perspective) cowards or smart people. Either way, I won’t have to edit my sharper thoughts for fear of repercussions at work; and more importantly, I will be able to say what it is I want to say, in my own voice, even if not under my own name. Hopefully some of your will recognize the reincarnated voice and continue along with me on my written journey.

==Out

Technorati Tags: NPTech, Nonprofit Reference, Nonprofit Censorship, Blogging, Nonprofit Blog

NONPROFIT EYE CANDY?

2008-02-22T21:02:00.000-08:00

Nonprofit Audit Toolkit: How sweet it is

When's the last time I wrote about the AICPA's Nonprofit Audit Toolkit? I came across it again this week, and it's awesome! The whole pack can be downloaded as a zip file here. It's really too good for words. You have to check it out. Among some of it's jewels are:

• Audit Committee Charter Matrix	• Tracking Report (Whistleblowers)
• Financial Expertise	• Conducting an Exec. Session
• Sample RFP for CPA Services	• Issues Report from Management
• Independence and Related Issues	• Discussions with Indp. Auditors
• Peer Review of CPA Firms	• Evaluating Indp. Auditors
• Fraud and the Audit Committee	• Evaluating Internal Audit Team
• Hiring the Chief Audit Executive	• Audit Committee Self Evaluation
• Hiring External Experts	• Single Audit Act Issues
• Internal Control	• Resources for Audit Committees
• Evaluation of the Auditors Engagement Letter	• Unique Transactions and Fin. Relationships

NONPROFIT ROLE PLAYING?

2008-02-15T20:52:00.000-08:00

Civil Society, Government, Church - What role do we play?

Ever wonder what the role of nonprofits should be in the mix of government agencies, the business community, churches and other "faith-based" orgs? I have, since April, 2005, ever since I heard Bruce Sievers speak on the topic. It is great grist for the mill.

And so the quest for knowledge continues. Recently, a friend sent me a job opening for an innocuous position for the County of Orange called "Performance Auditor". The job paid well (approx. $90 to $150K) and the job description read like so many others:

This position will report to the Performance Audit Director and be assigned activities such as: management audits, process improvement studies, reorganization studies, cost effectiveness assessments, cost-benefit analysis, best practice analysis, program performance evaluations...

etc. etc. All read normally until...I got to the the requirements section. It read:

The candidate must also understand the role of government in society and how it interrelates with the business community.

Can I have a reality check here folks? Send me your comments. It's essay question time. How many of us can answer that question. What exactly is the role of government in society? But more importantly how is it supposed to interrelate with the business community?

If you get that one correct, try this: compare and contrast the answers posed by a democratic or republican candidate. What would Ronnie say? Should we go with "invisible hand" or do we go Libertarian? Just stay out?

In my day (and that includes the present), job requirements meant "knowledge of a certain software package" or "excellent communication skills".

What about after your first year on the job, at evaluation time? Here's how it might read:

Y.T. has a strong understanding of the role of government in society but needs improvement in the interrelation of government with the business community. We recommend several books on Political Science and perhaps a copy of "Good to Great" on her night stand.

What I'd do to be a fly on the wall for that HR meeting.

File this under: huh?

Technorati Tags: Role of Government, Nonprofit Jobs, Government Jobs, Civil Society, Bruce Sievers

JOB HUNTING II

2008-01-12T17:35:00.000-08:00

Job Hunting II

A good list of job search sites needs regular maintenance, here are three additions since our earlier post. From here on we'll post the whole updated list (with new items first) bi-monthly.

Bridgestar's mission is to support and strengthen nonprofit organizations by enhancing the flow and Effectiveness of passionate and highly skilled leaders into and within the nonprofit sector.

Commongood Careers - a nonprofit search firm that connects highly skilled, passionate individuals to organizations that are dedicated to creating positive social change. Founded by nonprofit professionals. Offers personalized, engaged support to job seekers and organizations throughout the hiring process, as well as access to a wealth of knowledge about nonprofit careers.

California Only:

Nonprofit Directions is a job listing service for the nonprofit sector, available both in print and on the web.

Nonprofit Directions is a service of the Center for Nonprofit Management, the founding partner of the Nonprofit Jobs Cooperative, a collaboration of nonprofit Management Service Organizations across the country who have combined efforts to form a new national jobs listing website.

Technorati Tags: Nonprofit Jobs, Job Search, Nonprofit, Job Resources

THE SAD & THE FUNNY: NONPROFIT JOBS CORNER

2008-01-11T10:59:00.000-08:00

NONPROFIT JOBS CORNER

THE SAD

File this one under "Sad State of Affairs":

A recent job search turned up this position advertisement:

Litigation Attorney
Disability Rights Legal Center
http://www.idealist.org/match/851494920-305
Los Angeles, CA
Salary: $48,510 per year depending on experience plus excellent benefits

Imagine graduating from Law School to find this salary! How will the Disability Rights Center recruit good talent with this offer???

THE FUNNY

Add it to my "new favorite job title":

1) I just had to read the job announcement for this one: Chief People Officer

Seems this is what they're calling a Human Resources Manager today. I remember when I thought calling People "Human" resources (as opposed to natural resources like petroleum I suppose) was egregious. What exactly was wrong with "Personnel Manager" again?

2) This is almost as good as (yes it is real!): Dream Coordinator - I've always wanted to coordinate dreams but I keep getting sleepy...

Dream Coordinator

Dream Foundation is searching for a highly motivated and committed individual to coordinate dream granting in our Los Angeles office.

3. Do you have "Poker" and "Table Tennis" on your Resume? This is a real job posting for an Engineer position!

REQUIRED SKILLS:

Ruby on Rails Experience
SEO (Search Engine Optimization) knowledge
CSS based HTML presentation

NICE TO HAVE SKILLS:

Table Tennis
Poker

4) Underwear Affair Participant Coach Needed - Another one, this one on Craigslist. I almost want to do the job just to put it on my resume.

FROM THE TRENCHES - THE IMPACT OF FASB 116 & 117 ON NONPROFIT ORGANIZATIONS

2008-01-08T11:42:00.000-08:00

FASB 116 & 117-Nonprofit Financial Standards*
by Pam Ashlund

Disclaimer: this is a "from the trenches" opinion piece written by a nonprofit finance director who lived through the transition from pre to post FASB Statements 116 & 117. Please click the "summary" and "status" links to read the full text of the statements and consult your independent auditor for final interpretation.

Both Statements were effective December 15, 1994 for nonprofits with over $1 million in annual expenses and over $5 million in total assets.

Statement No. 116
Accounting for Contributions Received and Contributions Made (Issue Date 6/93) [Summary] [Status]

This Statement radically changed (and standardized) the way nonprofits reflect income. Generally, Statement 116 requires that contributions are recognized in the period received. Why radical? Pre-116, nonprofits received multi-year funding and reflected only the portion for the current fiscal year. The remainder was held in a balance sheet account known as "deferred revenue". This prevented the appearance of a large bubble of "profit" in the first year. Statement 116 had one unfortunate effect, it made financial statements very hard for boards and the public to understand, creating artificial profits and losses which, without notation, could be misleading. You have to decide for yourself whether the advantage (standardization) outweighs the disadvantages (hard to interpret financials); however, there is no choice, Statement 116 is required to be in conformance with GAAP.

Statement No. 117
Financial Statements of Not-for-Profit Organizations (Issue Date 6/93)
[Summary] [Status]

Nowhere near as controversial as 116, Statement 117 requires nonprofits to provide a statement of financial position, a statement of activities, and a statement of cash flows. The statement also requires that the amounts for each of three classes of net assets-permanently restricted, temporarily restricted, and unrestricted-be displayed in a statement of financial position and that the amounts of change in each of those classes of net assets be displayed in a statement of activities.

When this Statement was published all nonprofit accounting software had to be re-written to allow for a three column presentation. It also forced out some critical information. An organization that had previously showed high net assets, now might now call attention to a true loss in current unrestricted activity offset by permanently restricted funds. This statement made financials significantly more transparent and easy to understand by boards and the public.

Technorati Tags: FASB 116, FASB 117, FASB, Nonprofit, Revenue Recognition

THREE NONPROFIT BLOG FAVORITES

2008-01-04T19:07:00.000-08:00

The Best of 2007 and one new-comer
by pam ashlund

Forgive me if I sing the praises (one more time) of my three favorite bloggers, but I simply must. These three blogs have enough material to keep me reading all winter (and real I will!).

But before I begin, let me introduce a new nonprofit blog on the block. I don't know how I missed it, but it looks like it launched with a bang last September. UnCivilized Society is quite the entertaining blog. Admittedly I'm partial to the "Un's", ever since the Un-Cola, I've been into un.

White Courtesy Telephone - Last time I checked this was Albert Ruesga's baby, but on a recent visit (shows how long I am on the uptake), I see a community of bloggers. I am here to sing the praises of them all. If I had to pick one word, I'd say "entranced". I'm still hoping to craft a post title so clever as this: Nonprofits, Virtual Worlds, and the Triumph of Ironic Distance
GiftHub - What kind of being could blend bondage and philanthropy? That would be the self-proclaimed tongue-in-cheek moral tutor, Phil Cubeta. Brace yourself for the journey when you venture forth into Phil's land of satire and parable. There are times when the posts reach pure genius as in this one: Why Laundering Drug Money Through Philanthropy is Good for the Country
The Artful Manager - I try to give props to Andrew Taylor at every opportunity. His blog leaves me with a sense of awe, but doesn't require I lose my sense of humor either: Separate and connected...like a giant fungus

2007 NONPROFIT HALL OF SHAME

2008-01-04T00:01:00.000-08:00

More Nonprofit Hall of Shame
by pam ashlund

This in from the AP: A Bangor, Maine woman is in jail on a felony theft charge for embezzling $60,000 (maybe more) from a nonprofit that assists families with foster and adopted children.

Police arrested Katherine Ratliff, 39, after workers at Adoptive & Foster Families of Maine discovered discrepancies in the organizations accounts.

From a post on Deal W. Hudson's blog: 85 percent of Roman Catholic dioceses that responded had discovered embezzlement of church money in the last five years, with 11 percent reporting that more than $500,000 had been stolen.

Related Nonprofit Eye post:

2006 Nonprofit Hall of Shame

Technorati Tags: Charity, Fraud, Fraud Detection, Hall of Shame, Nonprofit

WOULD YOU WORK FOR NO MONEY?

2008-01-03T10:16:00.000-08:00

Work for a Nonprofit? Would you work for no money?
by pam ashlund

Well would you? No, I'm not talking about volunteering. I mean do what you do every day at your nonprofit, but for free. Yes you have said "I love my job so much that I'd do it even if they didn't pay me". But what if they didn't?

A friend of mine recently said that she didn't know people who worked for nonprofits got paid! It bothered her that any of her donation went to someone doing accounting, she had given it to the kids!

So here we are worrying about excessive compensation, and she's worrying about compensation period.

The fix is in folks. Now that the new 990 is a reality, anyone paid more than $150,000/yr will be highlighted. Yes, this means you. While the average household income in the US still hovers around $36,000, try living in Manhattan or San Francisco (or LA for that matter) on under $100,000.

A recent cost-of-living comparison showed a $116,000 salary in LA to be the equivalent of $212,000 in Manhattan. Given numbers like that, the Executive Directors in Manhattan sure get a raw deal on the 990. They appear to be paid excessively while the LA equiv skates on by under the radar. Is nobody thinking over there at the IRS???

OK, last question (alas I don't have many answers today): Anyone know a for-profit executive responsible for running a multi-million dollar corporation that gets paid LESS than $150,000???

fin.

BEHIND THE SCENES AT NONPROFIT EYE

2008-01-02T19:47:00.000-08:00

Nonprofit Eye - Backstage Pass - New Feature

A Letter from the Editor

It's a new year and in lieu of resolutions, we have turned our "Eye" inward. The result? An examination of focus of the Nonprofit Eye. Looking out to the audience, two posts continue to grab a huge share of our readership (one on (of all the arcane topics: revenue recognition) and the other on Job Hunting). Readership takes a dive when I turn to self-exploration, technical topics, philosophical musings on nonprofit identity. I have to admit that even my own interest was waning as I've swum thru the waters of all things related to the Nonprofit World.

So get ready for a new spin in 2008, and very soon...a new website and domain name. Such a move means a new start, appropriate for the beginning of a new year. And such a start demands a new theme.

Time for audience participation here dear readers. Two themes call strongly to me and I'd love to hear your comments on them (both as to marketability and to your own thoughts on the topics).

The first theme "Crossover Hits" speaks to bridging the gap between the knowledge bases in the for-profit world with those in the non-profit world. Call it an interdisciplinary approach. Seems the same topics are recycled over and over in the nonprofit blogosphere; the same with the for-profit writing world; And never the twain shall meet?

Two areas have great cross-talk - the fundraising and marketing bloggers have done a great job of bringing the branding concept over from "the other side". It can still be a hard sell to some nonprofit staff and boards, but there is progress. The other area is the now the almost-ready- for-prime-time: NPTech. It strikes that most of NPTech is...well...Tech. Still, it is important to keep bringing cutting edge tech applications over to the nonprofit side. Rover, Rover, let Linux come over!

It is possible to re-think the Nonprofit Eye as a place to blend for-profit trends in accounting, compliance (easier to see) as well as concepts from psychology, human interaction (also known as user-interface).

The blog would answer the question "what great stuff is being talked about out there that we aren't talking about in the nonprofit world".

The downside of this approach? All hot topics would be excluded, no 990 revisions, no transparency, no social media/web 2.0, no more fun Grassley bashing...

Which brings us to the second candidate theme, we call "The new and the old".

Bloggers like Rosetta Thurman, write about future leaders; new job seekers write about how to find a job; experienced nonprofit executives write about burnout or the leadership crisis. These points in the career cycle form a continuum; but what is in between? What can the newbies learn from their elders? What can us oldbies learn from the newcomers?

The blog could become a forum for bridging the divide. Experienced nonprofiteers would write in and answer future leaders questions; Newer Nonprofiteers would write about how to cure the ills of the old skool.

A quick scan of the newbie blogosphere shows quite a few Youth Leadership sites on the landscape:

A Shout Out to Youth
Linking a Network to Connect and Nurture Young Charity Workers (Chronicle of Philanthropy, 01.18.2002)
Advice by Young People, for Young People (New York Newsday article on YNPN-NYC, 04.04.2004)
A New Professional Network Gives Young Foundation Employees a Voice (profile of YNPN's sister network)
Emerging Practitioners in Philanthropy)
Michele Martin's Advice on Starting a Nonprofit Career
The Search for a Meaningful Job
Involving Youth in Nonprofit Arts Organizations

Sound in! We want to here from readers of nonprofit blog readers. What do you want to read about? Do either of the two themes above appeal? Let's start the year with a conversation.

Technorati Tags: Leadership, Nonprofit Trends, NPTech, Charity, Young Charity Workers

GIVE WELL GIVE OFTEN - NONPROFIT TREND OF THE WEEK

2007-12-31T12:05:00.000-08:00

New Feature! Nonprofit Trend of the Week

Nonprofit Innovations

disclaimer: this is NOT a plug - please read to end of article for pro's and con's!

A friend introduced me to a for-profit product that dovetails well with nonprofit values. Produced by GiveWell.com , the product itself is called the "Healthcare Gift Card". There are pros and cons (discussed below), but first, what is it? Givewell bills itself as:

...a new way to help employees cover health and wellness costs. It is designed to encourage healthy living and staying well.

Employees can use it to cover a variety of healthcare costs including co-pays at doctor’s offices and pharmacies or for vision care, dental care, health club memberships and elective procedures at businesses that accept Visa debit cards.

Pros

Giftwell tells us that

Because the Healthcare Gift Card is targeted to work only with health and wellness providers, you can be assured your gift card will be used as a “gift of health.”

Better than giving someone cash and worrying that they'll use it on something less necessary? Hmmm...this may also be a "Con". Is a massage more necessary than gas or groceries? Can individuals not be trusted to use cash (or cash equivalents) for something they need? Is the glass half empty or half full here?

Cons

It's worrisome that a card like this can only exist in a country that doesn't provide adequate health care in the first place. Might it not be like saying "here, I know you're poor and can't afford to go to the dentist, so here's a little reminder of that"?

More worrisome is a hidden charge. After nine months if the card hasn't been used, the purchased starts incurring a monthly charge. That's kind of insane, I wouldn't want to give out a card unless I was darn sure it was going to be fully used!

The real evil here is that the stats show most folks don't use (or fully use) the gift cards they receive, perhaps Givewell's business model is based on this premise (not on the actual sale of the cards)...

But before we throw the baby out with the bathwater...there is some intriguing kernel of information here. Could you sell the card (at a markup) as a fundraiser? Could you set up to accept these cards (fee for service?) and have your donors decide who to give them to?

I think there's something here, but as always, let the buyer beware.

Technorati Tags: Givewell, Nonprofit Innovation, Nonprofit Trends, NPTech, Charity, Giving, Gift Card

FABULOUS FONT CLOUD

2007-12-27T23:53:00.000-08:00

Spruce Up Your Nonprofit Website - Find Your Font Here
by pam ashlund

Inspired by a post in the new hot blog "KPAO!" (I think that's a batman reference): Best Free Font Resources

Technorati Tags: KPAO!, Fonts, Font Cloud, Nonprofit, Webdesign, NPTech

THE REVISED 990: IT'S HEEEERE!

2007-12-22T10:42:00.000-08:00

This Just In...IRS Releases New Form 990
brought to you by pam ashlund

You've been waiting for it (dreading it?) and now it's here. Get ready, the IRS has announced the release of the revised Form 990 (complete with schedules A - R)! How many years have we been hearing the rumblings about excessive compensation? about professional fundraisers? about risk management? about enhanced transparency? Well, the pavement has met the road folks. Read the IRS announcement here.

Effective for the 2008 tax year (returns filed in 2009), the revised form will be phased in over a three year period for smaller organizations.

The revision reflects many changes since the draft was released (the IRS received more than 650 public comments!!!)

For the 2008 tax year (returns filed in 2009), organizations with gross receipts over $1.0 million or total assets over $2.5 million will be required to file the Form 990. For the 2009 tax year (returns filed in 2010), organizations with gross receipts over $500,000 or total assets over $1.25 million will be required to file the Form 990... Also, starting with the 2010 tax year, the IRS will increase the filing threshold for organizations required to file Form 990-N (the e-postcard) from $25,000 to $50,000.

You can find the 2008 Form 990, comments, etc. on the IRS Charities and Nonprofits web site.

Technorati Tags: 990, Revised 990, Form 990, IRS, Charities, Nonprofit Tax Return, Nonprofit

NONPROFIT GOVERNMENT GRANTS - THOUGHT FOR THE DAY

2007-12-21T11:09:00.000-08:00

Pam Ashlund's Nonprofit Thought for the Day

I came across this item in OMB's comments to the IRS (in response to the revised 990):

Federal agencies provide over $450 billion in government grants annually; a substantial portion of which goes to nonprofit organizations.

No deep thoughts today, just this: That's BILLIONS not millions. That's a lot of change. Let's use it to make a difference!

Technorati Tags: Government Grants, Federal Funding, Nonprofit Funding, Nonprofit

CONTENT NO LONGER RELEVANT

2007-12-12T20:32:00.000-08:00

Finding What's Relevant Today
by pam ashlund

I lost a subscriber today. Not the first, definitely not the last. The reason? The dreaded "Content no longer relevant".

The truth is that when I started writing about nonprofit identity, I thought that topic would carry me through writing unlimited posts. Even when I ran through the topics that interested me I still had an impulse to use the blog as a repository of reference information. 99% of that material related to nonprofit accounting and occasionally to compliance or fundraising. I've always worked in finance and tech. Two nonprofit spaces were full enough; the marketing/fundraising blogs and the IT/Tech blogs. Still, I can suddenly be inspired by some miracles of technology lately, especially the tech that speaks to blogging. I found a fair amount of my posts were tech or tech humor, accounting or compliance reference all forming a frame for my general philosophy on nonprofit identity.

In the meantime, my life changed radically. I was ten years into a job and twenty into a career when the signs of burnout started to show. I was overwhelmed with insecurities, suddenly feeling I'd lost my edge. All of what I used to call confidence now seemed to be nothing more than unsubstantiated hype. The more burned out I got, the worse everything seemed. My writing turned to preventing burn-out, to yoga, to stress reduction, etc.

It was just about then that I made my decision to walk away. After ten years I left my well-paying, secure, (somewhat) prestigious job. For the first time in my life I "leapt without a net". It didn't occur to me then, but it's clear now, that my own identity was entwined with my idea of nonprofit identity. Turns out I've been working for nonprofits for almost half of my life! Also, I'm what used to be called a "career girl". I've chosen the path less traveled, never married, no kids, two-cat limit (no cat lady action here!). What I'm trying to say here is this: my work was my life and vice versa. So now that I'm not working, it has thrown me into some serious self-examination. If I am what I work, what am I now?

A FLAIR FOR FLARE

2007-12-12T18:45:00.000-08:00

A Flair for Flare: Y.T. asks the important questions

Last Friday I blogged on blog flare in 'Tis the Season for Blog Flare. It wasn't until later that the word "flare" started bugging me. Where did it come from, why call it flare? The only thing I could think of was a cute little movie called Office Space.

P: What are pieces of flair?

J: That’s where you know, suspenders and buttons and all sorts of stuff. We’re, uh, we’re actually required to wear fifteen pieces of flair. Jennifer Aniston in Office Space

What the heck is "Flare"? I remember seeing it on Feedburners site as "feed flare". I assumed it was related to the "flare" that Jennifer Aniston made famous in the movie "Office Space", but where did it come from? Perhaps a bit of corporate marketing slang? A hunt of the online dictionaries turned up nothing.

But then, proving once again that there is nothing that hasn't been thought of before. I came across a fellow blogger, Matt Cutts (a Google Engineer and Spokesman) who asked (back in March):

When referring to those little widgets like MyBlogLog that spruce up a page, do you say “flair” or “flare”? The first place I heard the term was Office Space, and they call it flair:

Matt's post had 30 comments, the most key of which was from a Feedburner staffer who cleared it up once and for all thusly:

hey matt…it’s don from feedburner. while i didn’t do the naming (i think it was matt shobe, one of our cofounders), londoner and bob are right. it’s from office space, but we changed it a bit to match the flame

Mystery solved. I was barking up the wrong tree with "flare", when it was "flair" all along. Ah the important things in life. Now I'll be able to sleep tonight.

Technorati Tags: Blog Flare, Flare, Feedflare, NPTech, Flair

RSS - YOUR NONPROFIT BLOG CONTENT JUST A CLICK AWAY

2007-12-11T15:48:00.000-08:00

Not ready for blog RSS flare yet? We'll cover RSS today (then blogging tomorrow and Flare on Thursday)!

Don't get confused about technie terms like RSS, we'll keep it simple and refer you on if you want to go high-brow.

RSS - Really Simple Syndication, a format for web syndication used by news websites and blogs. The file is called a “feed” (as in “newsfeed”). If you have Google or Yahoo or AOL you probably already have a feed reader. But if you don’t you can find one on-line for free or for pay. Two that come to mind are Newsgator and Bloglines. Just click the RSS Icon in the upper right corner of your browsers address bar (or on your favorite blog--for example the Nonprofit Eye’s Orange Glass RSS Icon) and follow the instructions to add the blogs feed to your reader. Voila. You’ve made your own newspaper that updates automatically for you every time the blogger posts a new article. Rinse. Repeat (to keep track of all your favorite blogs).

Want to get into the details? Try Wikipedia or two incredible articles about how nonprofits can use RSS and aggregation to work more effectively: 10 Steps to RSStocracy and 10 Reasons Nonprofits Should Use RSS

Technorati Tags: RSS, Feed Reader, Newsfeed, RSS Icon, NPTech

'TIS THE SEASON FOR BLOG FLARE

2007-12-07T23:01:00.000-08:00

Will Tempers Flare?
by pam ashlund

The whole idea of "flare" is (apparently) to take an ordinary object and dress it up a bit. Flare might warm something up, make it a little more personal. At the very least it might make something a little cuter.

An example? The plain vanilla version of the RSS icon, got glam'd up with reflective shadows, new colors, beveled edges. I love customizing icons, it just adds some spice to otherwise dull activities.

So you'd think I would be happy when I came across a set of Christmas RSS Icons. At first, yes, but then a pang of "PC" guilt hit me. Does anyone say "PC" (as in Politically Correct) anymore? I've been "pc" all the way with one exception. It was sad for me when Christmas was transformed into Holiday or even sadder "Winter". We said "Happy Holidays" at the "Winter Party". Who would have thought a "nice jewish girl" would miss Christmas?

That's why my heart skipped a beat when I came across the RRS-ing of Christmas. Probably can't use it on a nonprofit site, unless a Santa hat and an ornament can be considered non-denominational. Does that mean I can't use the "NPTech" tag?

And me without my Channukah Icon.

Download the set here but don't tell anyone!

Happy Snowflakes!

See also my post, A Flair for Flare!

Technorati Tags: Humor, NPTech, Flare, RSS Icon, Christmas Flare

NONPROFIT TOUGH LOVE

2007-12-05T22:38:00.000-08:00

Nonprofit Tough Love
pam ashlund

the great lie is that it is "Civilization", it's not civilized. It's been the most blood thirsty...brutalizing system ever imposed upon this planet...that is not civilization, that's the great lie...or if it does represent civilization, and if that's truly what civilization is, then the great lie is that civilization is good for us" John Trudell, on Western Civilization (in "Trudell" documentary by Heather Rae, 2006)

John Trudell was making an important point about the effectiveness of a bias when it is built right into the language. Bias embedded in language is that much harder to overcome because you need language to be able to describe the problem.

My favorite illustration? A riddle: A father and daughter are in a car accident. The father is killed and the daughter taken to the hospital. The surgeon looks at the girl and says "I can not operate on her, she is my daughter"! How can this be? (answer at bottom of post)

Why was I thinking about the intersection of linguistics and belief today? And how, oh how, am I going to segue to nonprofit financial management? Simple. I came across an online quiz: the CFO Fitness Quiz: Are You Tough Enough for the Caring Sector? on the Bridgestar website (you have to sign up, but it's free and really worth it).

Until that moment I had not thought about the juxtaposition and contradictions inherent in personality type and industry. The questions hidden in the question are these: is the nonprofit sector an easy to manage industry? does working for a caring profession imply you are a kind person? are kind people necessarily competent?

Our industry has long had to be defensive on that last point. The underbelly of the nonprofit world. If we're here because we are caring, are we also here because no one else wanted us? Have we perpetuated the problem by hiring for heart and not skill?

This issue is, of course, tied to our fears about the coming "leadership crisis" (and I don't really believe there will be one). The truth is, our industry has done a lot of growing up. Our pay scales don't always look low to me anymore; our talent is (sometimes) formidable; we mission and vision with the best of 'em; we invest in training and marketing; and we account for our dollars as good (or even far better) than our for profit equivalents.

Answer: The solution, of course, is that the surgeon is a woman.

Technorati Tags: Leadership Challenge, , Leadership Crisis, Nonprofit, CFO Quiz, John Trudell, language, belief

28 DAYS FOR CHARITABLE GIVING (Oh...and Merry Christmas)

2007-12-05T06:49:00.000-08:00

27 Days for Charitable Giving in 2007
by pam ashlund

Leave it to a nonprofit accountant to write about tax-time instead of Christmas Cheer and Silver Bells! Seems like only yesterday I was writing about holiday fundraising appeals, but it turns out another year has flown by!

Here's a re-cap on tax-exempt giving:

The Nonprofit Eye on IRS Regs, Tis The Season to Be Giving

sixtyPercent on the great Tax Advantages of Giving Gifts of Stock

Beth Kanter's posts on Fundraising Widgets and on Donor Documentation

and let's not forget the IRS's own roundup of Tax-Exempt Giving

Technorati Tags: Charitable Giving, Donations, Nonprofit, Tax Exempt Donation

NONPROFIT JOB HUNTING

2007-12-03T10:47:00.000-08:00

Nonprofit Job Hunting
by pam ashlund

Following the old adage "write about what you know", today's focus is job hunting!

One great part of working in the nonprofit sector is how many industry specific job rags there are to choose from. If you asked me where to look I'd say (in no particular order): "Opportunity Nocs, Nonprofit Oyster, Idealist, Chronicle of Philanthropy".

But there is so much more:

Idealist.org A project of Action Without Borders, global clearinghouse of nonprofit resources, including jobs, internships, mailing lists, and nonprofit resources by state & country.

Opportunity NOCS
A resource for nonprofit jobs and employment opportunities.

Nonprofit Oyster
Offers job postings for meaningful career opportunities, and the ability for job seekers to post their profiles online for employers to access. They donate 5% of their profits to support nonprofits whose missions are particularly close to their hearts.

Craig's List, Nonprofit Jobs
Bay Area based community bulletin board, that posts nonprofit job openings by city and/or country from all over the world now.

Social Work and Social Services Jobs Online
jobs in social work, counseling, psychology, sociology, mental health, case management, employee assistance, volunteer management, substance abuse treatment, domestic violence, community development, mentoring, youth development, child welfare, developmental disabilities and all other areas of social services

Young Nonprofit Professionals Network Career Centre Job listings are geared toward professionals in the beginning of their nonprofit careers. Focus on San Francisco's Bay Area.

Nonprofit Jobs Nonprofit jobs and executive employment listings. Special e-mail lists for New York City, Washington DC, Los Angeles Boston, and San Francisco

Deep Sweep
a large selection of nonprofit jobs listed in one place for free. Resource linking nonprofit professionals to outstanding career opportunities.

Foundation Center/Philanthropy News Digest Job Corner
30-50 new jobs added weekly, mostly development positions, but other nonprofit jobs are posted as well. EJob Alert available.

Nonprofit Career Network
Provides job and volunteer listings, resume posting, and nonprofit directory.

Nonprofit Jobs Cooperative
A collaboration of nonprofit management centers from across the United States . One-stop source for nonprofit jobs from coast to coast. CA jobs tend to be mainly in Southern CA .

Young Nonprofit Professionals Network
Posts jobs with Bay Area nonprofit organizations, searchables by job title, position type, organization type, and/or Bay Area region.

DotOrgJobs.com- An employment resource for the non-profit world, featuring job openings at foundations and non-profit organizations.

Access: Networking In The Public Interest-Employment opportunities in Nonprofit Organizations around the US. Updated daily. Includes Full time, Volunteer and Internship Opportunities. Nonprofit Career Fairs and Expos.

Human S ervices Career Network - United States-focused service matching professionals and employers in the social service sector. Databases of resumes and positions are available.

Nonprofit Career Network - Resource center for individuals seeking jobs in the nonprofit sector. Post your resume on-line and search a database of job listings and job fairs.

Professionals for Nonprofits - A staffing company that specializes in providing permanent and temporary staff to nonprofits. Extensive job listings.

Nonprofit Jobs & Executive Search - Nonprofit executive, senior management and fundraising jobs and executive searches conducted by recruiters, headhunters, and employers in the nonprofit, government, health, higher education, human rights, social services, advocacy and public sectors.

LifeWorth- Online information service about careers in progressive business, global candidate search and selection service, and seminars, workshops and publications on professional development. Only useful if looking for international jobs (UK, Dubai, Canada)

Check out the latest additions to the job search list.

Technorati Tags: Nonprofit Jobs, Job Search, Nonprofit, Job Resources

RADICAL CHIC & THE NEW CONFORMISM (BRACE YOURSELVES NONPROFITS!)

2007-11-30T19:41:00.000-08:00

Nonprofits? Get ready for a generation that would make Kafka Proud
by pam ashlund

One thing that's great about my recent unemployment? Time to read. And reading means exposure to new ideas. And new ideas mean inspiration. Hurray.

Take two articles, the first David Brook's article "The Organization Kid", from way back in April, 2001 (remember when that was the science fiction future?) and another, Andrew Keen's article "Web 2.0 The second generation of the Internet has arrived. It's worse than you think." from February, 2006. Isn't it great when information converges over time?

First, credit where credit's due. These came to my attention from two blogs I read regularly (thanks to RSS!), the penny for your thoughts blog "1cent talk on nptech" and "Urban Community". They are two great reasons to keep browsing the blogosphere!

"The Organization Kid" paints a frightening picture of a new generation so conformist and content that they have become complacent, obedient even bland. Compared to the generation before who questioned authority, the organization kid isn't disturbed by authority. The key? An underlying belief that life is just.

They are responsible. They are generous. They are bright. They are good-natured. ...Evil is seen as something that can be cured with better education, or therapy, or Prozac. Instead of virtue (they) ...talk about accomplishment.

I find this fascinating because so much of my life has been devoted to a pursuit of justice. In other words, I have a belief that life is not just. I always figured it to be part of a gloomy personality type and that if only I had been blessed with a more cheerful basic life view, that I'd find the world more just. Hmmm. That's a whole 'nother can of worms.

What I'm thinking is that, hey, maybe a bit of skepticism ain't a bad thing after all.

Brooks gave us this outline of a new type back in 2001, and even though he was studying the completely non representative group of Princeton students, his portrait rings true. War protests (and other forms of social protest) seem more the territory of the 60's generation than todays college students and "under 30's".

Now, on the other hand, take Andrew Keen's article "Web 2.0: The second generation of the Internet has arrived. It's worse than you think." Keen keenly observes (sorry couldn't resist):

Buzzwords from the old dot.com era--like "cool," "eyeballs," or "burn-rate"--have been replaced in Web 2.0 by language which is simultaneously more militant and absurd: Empowering citizen media, radically democratize, smash elitism, content redistribution, authentic community . . . . This sociological jargon, once the preserve of the hippie counterculture, has now become the lexicon of new media capitalism.

So, is there a rebirth of the new conformist? or the hippie counterculture? Let's make up our minds. Want the truth? Think twice, it's scary. The truth (according to Pam) is that the young hip marketing folks must have discovered how sexy and marketable "radical" is. I haven't heard anything about the "radical chic" since my old dog-eared copy of Tom Wolfe's "Radical Chic & Mau-Mauing the Flak Catchers". It's not what he was talking about exactly, but same principle.

You know all the talk about the impending "leadership crisis" in nonprofits. OK, so if you don't, the basic idea is that the boomers will all being retiring and then who will run today's nonprofits? I don't think there will even be blip, those jobs will be filled chop-chop. All I can say is this... let's hope the sexiness of radicalism rubs off on our new conformists.

An Aside:

Keene's article really held a quite different premise, that:

(in)the Web 2.0 world ... the nightmare is not the scarcity, but the over-abundance of authors. Since everyone will use digital media to express themselves, the only decisive act will be to not mark the paper. Not writing as rebellion sounds bizarre--like a piece of fiction authored by Franz Kafka. But one of the unintended consequences of the Web 2.0 future may well be that everyone is an author, while there is no longer any audience.

The threat doesn't give me pause. I say the more the merrier. After all, where would I have had the chance to read these two articles written six years apart, and then brought to me via nonprofit bloggers, were it not for all this information overload?

Technorati Tags: NPTech, Leadership Crisis, Nonprofit, Question Authority, Web 2.0

REMEMBERING MY MISSION: NONPROFIT PHILOSOPHY

2007-11-05T10:55:00.000-08:00

Remembering My Mission: Nonprofit Philosophy
by pam ashlund

reprint: originally titled "The Dearth of Nonprofit Thought" posted on NetSquared

It's time to strike up a conversation backed by sound research, philosophy and experience. How is it we don't have our own "Wall Street Journal" by now? So much of the real estate space in nonprofit rags is devoted to a) our own salaries; b) how to raise money; or c) what nifty new accounting software we should buy.

I launched the Nonprofit Eye to do my part - kickoff some discussion on real stuff, like revenue recognition, the meaning of charity, the hazards of promising too much, the oxymoron of performance outcomes, etc. etc.

Join in, viva la revolution!

Technorati Tags: Nonprofit Philosophy, Charity

HOW SEO SUCKS THE LIFE OUT OF NONPROFIT BLOGGING

2007-11-04T08:17:00.000-08:00

SEO - Does it doom nonprofit blogging?
by pam ashlund

The short answer? Yes (now you don't have to read the rest of the article!).

In search of the holy grail of blogging (search engine optimization), I employed techniques suggested by the experts and, voila! I:

Decreased my bounce rate
Increased my stickiness
Increased my unique page visits
Achieved a better goal conversation rate (more on that later since I'm not converting anything to sales)
Got more subscribers
Got a higher Google Page ranking
moved up in the Google search results

In essence, everyone who's questing after SEO's dream.

So what's the problem?

Sigh. I killed my joy of writing, I left my own goals (not Googles) in the dust.

First, I narrowed my focus. My analysis showed most visitors were coming to read technical articles on accounting and compliance. I added more paths:

from these frequently visited pages to other similar articles
from the home page to a directory of similar articles
from the home page to specific follow-up pieces

These efforts immediately shifted my writing priorities from the joie de writing to the capturing of eyeballs (gross!).

Second, I changed my headlines. I saw this coming back in April 2006 (ironically the month I wrote my first post) when I read a New York Times article "This Boring Article is Written for Google". As a writer (or wannabe), the crafting of a punchy headline is half of the fun or writing the story. SEO killed that. The NYT article defined the difference as witty vs. literal. Who wants to read literal? For that matter, who wants to write literal. Witty was always my writing goal, but no more. What was the title I wanted to use? "What if you gave a blog and nobody came?".

Apparently the heading wasn't enough, the search engines scan the first line for similar keywords, to avoid false leads. Thus my unaesthetic "double headline". The more the keywords appeared in the subsequent text the better. Enter redundancy. For example it would be good to mention here that SEO is killing my nonprofit blogging (sigh).

Oh, what tangled webs we weave when first we practice to...

Third, links were a problem. external links send readers away. I can't have that! Remove the links to your favs? Enter the exchange of friendship and community for self-interest. I changed my links from my friends in the blogosphere to internal links to my own posts. Whoo hooo. Way to encourage a dialog.

Then again, how do you have a dialog if you have no readers?

Conclusion? The jury's still out. The challenge is clear. We can't let little bots of code define our agenda, we can't let the limitations of programming reduce our writing to the lowest common denominator... We can't. But what's the alternative?

Read more of Pam's frustrations on SEO's: I will not blog about blogging

Technorati Tags: NPTech, Blogging, SEO,Search Engine Optimization,Nonprofit

THE SCRUTINY OF BEANS

2007-10-21T08:32:00.000-07:00

A NONPROFIT BEAN COUNTER COMES OUT OF HER SHELL
by pam ashlund

Working in the nonprofit sector it's easy to forget about the resources in the for-profit world. So today, I'm going to recommend poking our heads out into the sun once in a while. I sat down to read a copy of CFO magazine. I figured it wouldn't have a lot to relate to, but was I wrong. Keep in mind no endorsement received, I love this rag!

One article in particular, Finance in History: Here's to the Bean Counters: A slur to finance folks and accountants, the term has a noble past byR.G. Voorhee s captured my imagination.

I won't quote it away, but just give you the opening paragraph (emphasis mine):

"Bean counting" has long been an insulting term for what finance professionals and accountants do. Often, it's been used to tar CFOs as transaction processors—a role largely relegated to the back office. What's more, people like to use the phrase to ratchet up the pedestrian aspects of finance by tagging practitioners as "mere" bean counters or "little-more-than" bean counters or "simply" bean counters.

It is not a surprise that this should relate to my last post on IT (and Allan's comment on relegating IT to the backoffice), Giving: Donation or Investment? You decide

The movement toward integration (and mutual respect) is on! I'd love to think I was the first to spot the trend, but I think the CRM's (and even Microsoft) have their eye on convincing us of this new wave. Does that mean we should view it with skepticism? I'm sure. Does it mean it isn't valid? Not at all.

Technorati Tags: Bean Counter, CFO, OD, Organizational Theory, CRM, NPTech, Nonprofit Accounting

GIVING: DONATION OR INVESTMENT? YOU DECIDE

2007-10-20T21:20:00.001-07:00

by pam ashlund

Last week, in MISSION WITHOUT I.T. IS LIKE A DAY WITHOUT SUNSHINE I set out to write about ROI, but before I'd finished my first paragraph, I had revealed my own flawed organizational paradigm.

Allan Benamer contributed a critically important comment:

IT is actually responsible for all the other departments you mentioned (accounting, marketing, etc.) in the best nonprofits?

You really can't do accounting, marketing or fundraising without IT. ...you could try but you'd have a heck of a hard time scaling. Think of IT as an umbrella that keeps all the other departments from getting wet. In the best nonprofits, it should be integrated into every department and not be a standalone.

The only way to effectively address complaints about ineffective organization? Offer a solution. How about this: replace our world of the three overlapping sets: communications/ operations/accounting--with a new world---mission/community/investment.

The catches? If your giving is an investment not a donation, it presupposes that you’ll have a return on your investment (probably more than just the satisfaction it gives you); and that you’ll expect accountability (not just delivery of services).

So, let's shift that paradigm, but brace yourself for the shockwave.

credits: the idea above does not originate with me, I heard some of this in a talk, but I can't find the reference. Anybody know the source? Organizational theory? Drop me a line.

Technorati Tags: NPTech, OD, Organizational Development, Donor , Donations, ROI , Investment, Mission

NONPROFIT TRIAGE AND SOCIAL ISSUES

2007-10-09T20:09:00.000-07:00

Nonprofit Triage and Social Issues
by pam ashlund

Just read Andrew Taylor's post An Unpleasant Argument. In his post he struggles with donor challenges about how to prioritize the recipients of charitable gifts:

Why should people give to your organization rather than support the poor, the hungry, or the destitute? And why should your donors get a tax break on their gifts?

It reminded me of something that happened during the Katrina disaster. Rescuers enforced triage rules and refused to allow people to bring their pets. Of all of the horrors that occurred during the bungled emergency response, this gave me the most pause. It was a double punch, first you've just lost your home and you've been sitting on a roof fearing for your life and then, forced to leave your family cat or dog to a certain death (drowning or starvation).

I knew, with every shred of logic I have, that the triage strategy was correct. People first, pets second. And there were people everywhere, stranded and dying and desperate. There's no time in that picture to go back for kitty. But...I also knew if I were on that helicopter, I'd get that family pet on the ride. I'd no more take the mother and leave the child.

And I get it, in early response decisions have to be made, and it's ultimately about saving those with the best chance of survival. The given is that everybody isn't going to make it. On that scale of decision making pets don't even make the scale. But...

All of this brings me back to why I started this blog...to explore nonprofit identity. Why do we get a tax-deduction? Do we not get it if our charity isn't deemed noble enough? Do we not get it if we are large like a hospital? If we're financially successful should we stop getting donations?

Would we be human if we gave to the poor but never gave to the arts? Are we inhuman for giving to the arts when there is a hungry child anywhere? Could I leave a puppy behind? There are cold hard truths here, but maybe not the ones that seem most obvious.

It really isn't so simple as to rank priorities. Here are a few anecdotal thoughts: are artists rich (or starving?), does art create hope? does hope inspire us to give? is Michelangelo more important than Mother Teresa (or vice versa)?

I hope when we are asked the tough questions that we do have a strong enough sense of our industry identity, to say art has a critical place in society, or to ask how much of it would come to the public at all without financial support; or to say (and maybe this is the hardest) that even if we gave everything right now, it wouldn't end social problems, it wouldn't end world starvation, it wouldn't heal all of the sick.

Perhaps once in a long while, we have to stop and read a sonnet, or listen to a canon, or even (and don't let this once take you too far aback) have a good laugh, or a little fun.

I say whatever it takes to get help to everyone who needs it, but not at the expense of our humanity.

Technorati Tags: Katrina, Nonprofit, Nonprofit Identity, Pets, Tax Exempt Donation, Triage, Tax-deduction

ACROSS THE NONPROFIT UNIVERSE: FROM POLICY TO PRACTICE

2007-10-07T20:10:00.000-07:00

Across the Nonprofit Universe: Getting from Policy to Practice
by pam ashlund

How did I make sense of the nonprofit universe before I discovered the Urban Institute (a Nonpartisian Economic and Public Policy Research Organization)?

There are 11 policy centers under the umbrella of the Urban Institute. The one that rocks my boat is, of course, the Center on Nonprofits and Philanthropy (CNP).

The mission of CNP is to promote understanding of civil society and improve nonprofit sector performance through rigorous research, clear analysis and informed policy.

Even more enticing is one of CNP's programs: the National Center for Charitable Statistics (NCCS) - the national clearinghouse of data on the nonprofit sector in the United States.

Current NCCS Projects include:

The "Form 990 Wiki" (a collaborative website) for helping the nonprofit research and practitioner communities reason together about the draft IRS Form 990 released in June 2007 by the IRS. The goal is to develop a set of practical recommendations that have been carefully vetted to minimize their costs and maximize their potential benefit for researchers, regulators and practitioners.
Improving the quality of data on nonprofit organizations:

The Nonprofit Overhead Cost Study aims to to understand and improve the measurement and reporting of fundraising and administrative expenses.
The Quality 990 website focuses on improving the quality of IRS form 990 reporting by nonprofit organizations.

Technorati Tags: Overhead, 990, Wiki, Nonprofit, Statistics

MISSION WITHOUT I.T. IS LIKE A DAY WITHOUT SUNSHINE

2007-10-05T20:38:00.000-07:00

Mission without IT is like a Day Without Sunshine: What's your ROI?
by pam ashlund

How do you achieve your mission without infrastructure? What is your mission? Help underserved youth get jobs? To get to that mission you'll need to:

Tell others about your story? Marketing
Ask for help (especially money)? Fundraising
Keep your government funding? Accounting
Answer an email? IT

Congratulations, now you need $100,000 to carry out your mission (not counting your salary of course).

Will the purpose, the appeal, the grant request and the communication advance your mission? Sure, but it has to make more than $100,000.

Enter the business measurement: Return on Investment or ROI. This is a measure that profit making companies use to determine how much money they make from how much money they used. In other words, if you invest $100,000 and make $500,000, that would be a pretty good return on your investment.

Now, what place does ROI have in the nonprofit sector?

DeShele Dorsey, Senior Director/Philanthropy Division, Changing Our World, in her article "Measuring Return on Investment: The Value of Nonprofit Partners", offers the following:

Measuring the value and benefits of good corporate citizenship is nothing like demonstrating the return on investment (ROI) of a media spot during the National Football League's playoff games

But it's easy to say what it can't do. My point tonight is that if we don't know what return we get on our investment, how are we going to tell our donors that? I see it all the time "Your $1500 helps: feed a child for a year or care for a tree or get a kid to college or buys meals for a senior..." Somewhere along the line we need to be analyzing the numbers, but to do that we have to know what to ask. If you raise $100,000 to put $100,000 into marketing and fundraising in order to raise another $100,000 to give to the kids and then take 15% off the top to manage the money and run the place...what exactly is happening?

Technorati Tags: Mission, Nonprofit, NPTech, ROI

WHERE DID 1.2 MILLION NONPROFITS GO?

2007-08-30T20:01:00.000-07:00

What exactly IS a nonprofit?
by pam ashlund

What do you do when you experience the world through data? I may have to join A.A. (accountants anonymous). As it happens I was searching for a number this morning. I remembered that the frequently cited large number of nonprofits in the U.S. was inflated by including Hospitals. I just wanted to look up that number.

And I found it, in an article in Nonprofit Quarterly. But the numbers didn't add up. There in black & white it said there were 1.4 million nonprofits in the U.S. 299,000 of which were 501(c) 3's over $25K and 545,000 were non-filing under $25K. That was 845,000, NOT 1.4 million. What were the missing 568,000? Hmmmm.

Turns out they were "other nonprofits" meaning not 501 (c) 3's. 104,000 were private foundations - 501(c) 4's and the remaining 465,000 was the 501's that weren't "3's" and "4's).

As I count it then, we have 845,000 nonprofits, 545,000 of these being VERY small (under $25,000 a year, some as small as $1,000 a year). Those small nonprofits don't file tax reports, so not much is known about them statistically.

Now I was down to 299,000 nonprofits in the U.S. (the kind I usually think of as nonprofits--the human services, the charities, the arts, the education, etc. etc.)

But we're not done yet. Of the 299,000, 39,000 of them are the hospitals & health groups I was originally looking for. That leaves us with 260,000 nonprofits - not 1.4 million.

Got that? Good because there's more: Those 39,000 hospitals (only 13% of the 299,000) spend 47% of the billions of budget dollars.

Here's the data:

Type	# of nonprofits
Hospital & Health	38,633	13%	3%
Education Related	53,074	18%	4%
Social Services, Culture, all other	207,326	69%	15%
Active Filers:	299,033	100%	21%

Non-reporting (under $25K)	546,200		39%
Total 501 (c ) 3's:	845,233		60%

501 (c ) 4's - Private Foundations	103,880		7%
Other nonprofits	464,595		33%
	1,413,708		100%

Technorati Tags: 501(c)3, Nonprofit, Nonprofit Statistics

NONPROFIT SALARIES: DOING OUR DUE DILIGENCE

2007-08-29T08:32:00.000-07:00

Nonprofit Salary Due Diligence: Comparing Nonprofit Compensation to our for-profit cousins
by pam ashlund

How did I wander into this strange land where nonprofit executive salaries over $200,000 may be considered excessive?

In 2004, the median nonprofit CEO salary was $291,356[1] (keep in mind that these were in the mid-range salaries):

As nonprofit leaders we must perform our due diligence and consider the reasonableness of these for-profit sector salaries. Hmmmm. Let's start with a peak at the AFL-CIO’s “Executive Pay Watch”:

Alan G. Lafley, of Procter & Gamble earned $ 24,620,600;
Kenneth I. Chenault American Express earned $ 23,619,693;
Charles O. Prince of Citigroup Inc. $ 22,994,729;
William B. Harrison of JPMorgan Chase & Co. earned $ 22,338,815;
Kenneth D. Lewis of Bank of America earned $ 22,027,984.

Compare these to your salary!

[1] Chronicle of Philanthropy, September 30, 2004 Executive Pay Rises Modestly “Trend could continue as IRS increases scrutiny” by Ben Gose

Technorati Tags: Excessive Compensation, Newspeak, Nonprofit

AUDIT FIRM THROWS DOWN THE GAUNTLET; WILL NONPROFITS STEP UP?

2007-08-26T09:11:00.000-07:00

AUDIT FIRM THROWS DOWN THE GAUNTLET: WILL NONPROFITS STEP UP?
by pam ashlund

Deloitte & Touche and the Points of Light Volunteer Foundation conducted a study that challenges nonprofits to consider whether time is, in fact, money. They make an observation:

(that) while a majority of nonprofit leaders think the greatest contribution companies can make to them is financial, corporate contributions represent only about one percent of the total operating budgets of nonprofits, indicating an extremely limited resource

and then asked 200 non-profit leaders and 750 white-collar workers about the value of workplace skills to nonprofits.

What do you need to run your company? The universal answer: money. The challenge: Aren't skilled management professional volunteers just as important (or more important) than money? What if (and this will be a shocker) there isn't enough money to go around?

They concluded that "Despite the fact that nonprofits and volunteers both place a very high value on workplace skills, neither are capitalizing on them to make an even greater impact on society."

Now the ball is in our court. We want the for-profit world and the public to regard us as well-run businesses (efficient use of charitable funds, forthright and transparent accountability, demonstrated ability to achieve performance goals, etc. etc.)... But, can we break through our own bias and see the new volunteer as an incredible resource? Or will we hold tight to the image of a volunteer as someone who would be getting paid if they really had any talent? Are our volunteers staffing phones or food closets, folding fliers, and cleaning hospitals??? Could they be (instead) setting up our computer networks, offering management advice, helping us with our public reporting, training our own management in leadership models?

Can we morph the image of the Candy Stripe-er into a "Suit"?

Read the Executive Summary below for a full summary and analysis of their key research findings:

Volunteer IMPACT Study (277 KB)
2006 Deloitte/Points of Light Volunteer IMPACT Study

SIDEBAR:

The nonprofit sector still has a public relations issue. Why on earth is the public still wondering if we are businesses? Even Deloitte & Touche, a company who to all appearances is committed to allocating some of its valuable staff resources to nonprofit management, frames the question this way:

Although nonprofits are not in business to turn a financial profit, they are indeed businesses and they encounter many of the same resource constraints and operational and management challenges as any for profit enterprise.

Holy Cow, stop the presses. We are indeed businesses? Who would have thunk?

Technorati Tags: Philanthropy, Nonprofit, NPTech, Leadership, Deloitte Touche, Impact Day, Volunteerism, Volunteers, Compliance, Points of Light

NONPROFIT FOUR-LETTER WORDS

2007-08-12T21:29:00.000-07:00

Nonprofit Four-Letter Words
by pam ashlund

What words strike fear into the hearts of nonprofit accountants? Here is my list so far:

Matching Costs
Depreciation
In-kind Donations
Cost Allocation
Overhead

If auditors want to play "gotcha" all they have to do is utter these 4-letter words. No matter how properly a nonprofit handles these, they will always be open to question. Auditors know this, and so, when they have no findings, they seem to always pull these out of the hat.

Matching Costs: How did you calculate these costs? How do you ensure you haven't used the same funds to match multiple grants?

Depreciation: Why haven't you depreciated your capital improvements? Because you won't let us own the building!

In-kind donations: How did you value these? Did you reflect them on your general ledger?

Cost Allocations: What is your basis? Do they fluctuate over the year? Did you allocate based on budgets (g-d forbid!)

Overhead: You can't charge this here, it's unallowable. Then who is going to pay for it?

Learn more about how auditors assess risk

Technorati Tags: Cost allocation, Depreciation, In-Kind Donations, Matching Costs, Nonprofit, Overhead

THE TREE AND THE FOLDER: YOUR MIND ON WEB 2.0

2007-08-11T12:32:00.000-07:00

The Tree and the Folder: Your mind on Web 2.0
by pam ashlund

My mind thinks in trees and folders. I’ve grown up in a DOS and Windows world and it’s not a surprise that the metaphors offered by these operating systems have shaped my thought. As usual with metaphors, it’s hard to say which is the chicken and which is the egg. Did the operating system designers choose a metaphor that was natural to us? Or did the fact that we think that way to begin with, determine their choice? Ah who cares? Well, I do.

Why am I finding this an interesting question today? Because, so far, I’ve been unable to adapt to the Google Email model of “starred” items without folders. Is something wrong with me or is there something wrong with the model? Then there is deli.cio.us, where I have “bundled” my tags. I can’t seem to stop thinking of the bundles as folders, again, who’s fault? Mine or the software?

To Share or not to Share, that is the question

In another post I joked about my difficulty with social bookmarking, citing my anti-social nature as the culprit. Parents all over the world struggle with teaching kids to share. Want to share my sandwich? Sure, no prob. Want to share my knowledge? I’m not so sure. What do my bookmarks say about me? Do I really want the world to know?

I enjoy the process of organization. I’d argue that it is exactly this tendency that has helped the post-it and the binder-clip to flourish. But it feels weird to have someone else putting post-it’s on my stuff.

On the other hand, there is something marvelous, something exponential about this kind of group process. We are (whether its good or bad, whether we like it or not) creating a group mind (or at least a group body of knowledge). We are being wiki’d, for better or worse.

So go ahead, tag my metaphor, bookmark my post, star my email, and wiki my words, make them your own. It's a brave new world.

Technorati Tags: DOS, NPTech, Gmail, Metaphor, Social Bookmarking, Web 2.0, Wiki, Windows

NONPROFIT EYE LEADERSHIP CHALLENGE

2007-08-06T21:30:00.000-07:00

Nonprofit Eye Leadership Challenge
by pam ashlund

Many a nonprofit staffer has looked around and not liked what they saw. We've all heard the complaints, perhaps we've been the one making them. The techie's complain that our leaders "don't understand today's technology"; the accountants complain that "they're kidding themselves about the fundraiser being a success"; the program staff complain that "the performance measures are BOTH impossible to meet AND meaningless"; the staff complain that "they aren't paid enough" AND "that they don't have an adequate budget to run an effective program". We all complain that we don't have the government and public support we require.

The stats say the baby boomers are about to retire. Who will take the reigns? How will be meet the challenge our leaders leave us?

There really is no other answer, we'll have to put our money where our mouth is.

The challenge is not then, but now. Why wait? Let's learn what we need to learn, teach and share it, and lead from within. If we don't we'll have no one to blame but ourselves.

My focus? Confronting my own demons. Tonight I put it out to the universe: I will bring my best to the table and know that change can occur, truth prevails, knowledge brings light. Trite? Maybe. Essential? Yes

Technorati Tags: NPtech, Leadership, Nonprofit, Baby Boomers, Performance Measurement

NONPROFIT EYE GOES TRANSPARENT

2007-08-05T15:17:00.000-07:00

Managing Editor of Nonprofit Eye Adopts Policy of Transparency:

Uh Oh

Technorati Tags: Nonprofit, Transparency

SB 1262 - DO WE NEED AN ACT TO PROVE OUR INTEGRITY?

2007-08-04T05:49:00.000-07:00

SB 1262 - Do we need an act to prove our integrity?
by pam ashlund

Do nonprofits need an act to prove our integrity? The whole notion irritates me. It irritated California Association of Nonprofits (CAN) too. After the bills passage, CAN issued a statement including this message:

In addition to the fiscal burdens highlighted in the Governor’s message, we remain concerned that SB 1262 sets a dangerous precedent, detailing the composition and operations of nonprofit boards of directors, dictating the contents of contracts, and establishing government mandates for practices that are best left to the discretion of individual organizations.

We urge that future legislation intended to improve nonprofit integrity not be conceived without extensive consultation with all stakeholders and be based on a comprehensive examination of the issues rather than reactions to specific incidents. In addition, CAN looks forward to improvements in nonprofit oversight growing out of the California Performance Review and to joining with the Governor to strengthen the work of nonprofits and to promote involvement in nonprofit community service.

The Governator acknowledged his concern with by issuing a message accompanying the act encouraging the Legislature to re-visit the bill if it turns out to impose unnecessary burdens on nonprofits.

Does your state have a "nonprofit integrity act"? So far at least five states do: Connecticut (SB 946/HB 6515), California (Nonprofit Integrity Act of 2004 SB 1262), Massachusetts (Act to Promote the Financial Integrity of Public Charities), New Hampshire (HB 1408), and Connecticut (passed SB 946/HB 6515).

Most "integrity legislations" covers the same bases.

California's Nonprofit Integrity Act, for example, applies to nonprofits with gross revenues over $2 million, not counting funds for which a governmental entity requires an accounting, must comply with these requirements:

Annual CPA-audited financial statements using generally accepted accounting principles
Independent auditor-The financial statements must be audited by an independent auditor
Public Disclosure - The audited financial statements must be available to members of the public on the same basis as its Form 990
Audit committee- A charity that has a finance committee must have a separate audit committee, the chairman of the audit committee may not be a member of the finance committee, and members of the finance committee must be a minority on the audit committee
CEO/CFO Compensation The Board of Directors must review and approve the compensation, including benefits, of the corporation’s President or CEO, and its Treasurer or CFO, "to assure that it is just and reasonable."

Technorati Tags: Accountability, Nonprofit, Nonprofit Integrity Act, SB 1262

TALE OF A BLOGGERS EXISTENTIAL TECHNO CRISIS

2007-08-01T21:01:00.000-07:00

TALE OF A BLOGGERS EXISTENTIAL TECHNO CRISIS
(republished post to "get to the point" also because my Mom said I ended too many sentences with a proposition (sigh) )
by pam ashlund

I took a break from blogging for the past few months. It was not really a summer vacation. It was just that I got the blogging blues. Why? Because I was getting wrapped up in the Wiki-RSS-SecondLife-Web 2.0-Social Media maelstrom. I was afraid my philosophical musings couldn't compete. In short, I lost my way.

What is my way? I’m here to provide a philosophical examination of the issues underlying our nonprofit ways. Sometimes it’s accounting or compliance and yes sometimes technology or meta-tech. Unfortunately, I’m a generalist lost between the hot topics with the great take-aways. My message isn’t clear (or clear enough) and I only reach 39 unique visitors. Yes I’m RSS-able and search optimized and post regularly (at least I did for 14 consecutive months).

So why bother? Because there are things that I need to say and I’m compelled to say them. In addition, because I have found myself among a community--one that I never had before. A group of nonprofit bloggers I’m proud to be a part of. So without further adieu here are the five bloggers with a philosophical bent that I love the most:

Andrew Taylor’s TheArtfulmanager
The Agitator (IF that is Roger Craver and Tom Belford, does this count as two? Then I’d have to have the top 6 but that wouldn’t qualify for the “top five” carnival!)
Ken Goldstein’s The Nonprofit Consultant
Phil Cubeta’s Gift Hub
Bao Vang’s Minnesota Council of Nonprofits blog

Technorati Tags: NPTech, Top Five, Nonprofit

BUZZ WORD IS A BUZZ WORD (HELP!) or: Why I stopped blogging (until today)

2007-07-31T22:39:00.000-07:00

BUZZ WORD IS A BUZZ WORD: HELP!
by pam ashlund

I don’t want to be a buzz-kill, but I hate buzz words. I hate take-aways. I love take-out (at least I did before I moved to LA which doesn’t have great take-out). I hate social networking. I’m anti-social. So sue me! I hate anything with “tube” in the name. I will probably hate Face Book as much as I hate Flckr. I hate information overload. I love information. As long as it’s not about the latest buzz words.

Where am I going with this? Remember the Rolodex? the Day Timer? Anybody? Buhler? Buhler?[1] I had some sweet Rolodex shareware. How about the Palm Pilot? And when am I going to get my flying car darn it!

Carving in stone gets you close to eternity, even paper has a shot if it stays cool and dry. But where is anybody going to get a 5 ½ inch floppy drive in 2010? For that matter where is anyone going to get one today?

I have one! But I don’t have a cable to connect it and I don’t have a suitable port on my teeny computer (they don’t call them PC’s anymore do they?) Does anyone say “Hyperlink” anymore? A link is just a link now. But I am Hyper. Hyper fed up that is.

On the other hand…the following youtube video triggered this rant, so I’ll have to find the love and “embed” this “youtube” in my “blog”. Arrrrrrrrgggggggggghhhhhhhh

Now shall I calm down enough to get to what’s really bothering me? Yes? Okay then. I took a break from blogging for the past few months. Not really a summer vacation. I just got the blogging blues? Why? Because I was getting wrapped up in the Wiki-RSS-SecondLife-Web 2.0-Social Media maelstrom. I lost my way. What is my way? I’m here to provide a philosophical examination of the issues underlying our nonprofit ways. Sometimes it’s accounting or compliance and yes sometimes technology or meta-tech.[2] I know, I know, I’m a generalist lost between the hot topics with the great take-aways. My message isn’t clear or clear enough and I only reach 29 unique visitors. Yes I’m RSS-able and search optimized and post regularly (at least I did for 14 consecutive months).

So why bother? Because there are things that I need to say and I’m compelled to do so. Before I get too fired up (I know, too late) I must acknowledge that I’ve found myself among a community. One that I never had before. A group of nonprofit bloggers I’m proud to be a part of. And god knows we need the techno bloggers (who alternately intimidate and impress my socks off). And in this community there are so many on the path ahead of me. I don’t have to plug Beth’s Blog, because she is a delicious technorati authority rated, plugged in, flikerd, wiki’d RSS lovin’ blogger, in other words, one wired chica (I love u Beth). So without further adieu here are the five bloggers with a philosophical bent that I love the most) – and if they occasionally write about technology, god love ‘em.

Andrew Taylor’s TheArtfulmanager
The Agitator (IF that is Roger Craver and Tom Belford does this count as two, in which case I’d have to have the top 6 but that wouldn’t qualify for the “top five” carnival!
Ken Goldstein’s The Nonprofit Consultant
Phil Cubeta’s Gift Hub
Bao Vang’s Minnesota Council of Nonprofits blog

[1] Reference to Ferris Buhler’s Day Off. Ferris has cut school and his teacher calls roll, the image of the teacher droning on: Buhler? Buhler? Has become iconic, representing the youth of America thumbing it’s nose at authority. Ah youth.

[2] If I’m going to get into Meta, then I’ll have to write about my favorite book Godel, Escher & Bach, and if I’m going to do that, then you’ll have to listen to me sing the praises of recursion and self-referential comments. And I just can’t do that tonight. I can not. Okay twist my arm. Comeon…

Technorati Tags: NPTech, Buzz Words, Buzz-Kill, Nonprofit

A DAY ON THE HILL: FROM IDEA TO ACTION

2007-07-29T22:49:00.000-07:00

by pam ashlund

I'm just a bill/Yes, I'm only a bill
And I'm sitting here on Capitol Hill
Well, it's a long, long journey
To the capital city
It's a long, long wait
While I'm sitting in committee
But I know I'll be a law someday
At least I hope and pray that I will
But today I am still just a bill. SchoolHouse Rock, 1970

I went on my first "hill visit" last month. I was very excited about educating our congressman on the challenges nonprofits face. I didn't know how naive I was until I sat in his office.

First, although we had an appointment, we were greeted by an "aide" with a notepad. No actual congressman face time. Second, there was no spark of interest until we described (in detail) what work we were doing in HIS district. So what about city-wide services, just tell me about mine!; Third, the aide did not write anything on the notepad (although she held her pen at the ready) UNTIL we mentioned a specific piece of legislation in committee. She eagerly wrote down the numbers of the bills in question.

As I left I realized that she hadn't heard a word of our "message" and didn't have any better understanding of the challenges facing our nonprofit, than before our visit.

Disheartened at first, I realize now that there was an important moral to that story. Want change? Work with legislature to put it into a bill. If it becomes a law...then voila...you have legal validation of your work (and maybe funding as well).

Technorati Tags: Bill, Capitol Hill, Law, Legislation, Nonprofit, School House Rock

DOES YOUR NONPROFIT MEETING HAVE "SUCK POTENTIAL"?

2007-06-04T19:14:00.000-07:00

Does your Nonprofit Meeting have "Suck Potential"?
pam ashlund explores anti-meeting sentiments in the blogosphere

Happiness runs in a circular motion/ thought is just a little boat upon the sea/ everybody is a part of everything anyway/ you can have it all if you let yourself be. Donovan, 1969

Happiness. Work Meetings. What do these two have in common? If you answered "nothing", you are not alone. To find like-minded individuals, Google "I hate meetings" for 12,000 hits (make sure to type the "quotes" or you'll get ten zillion hits)!

With that, it's time to announce my latest del.icio.us tag: IHateMeetings

Matt Raible in his April, 2006 post "Tips for Productivity and Happiness and Work" offers the following advice:

Avoid meetings at all costs. Find a way to walk out of meetings that are unproductive, don't concern you, or spiral into two co-workers bitching at each other. While meetings in general are a waste of time, some are worse than others. Establish your policy of walking out early on and folks will respect you have stuff to do. Of course, if you aren't a noticeably productive individual,walking out of a meeting can be perceived as being simply "not a team player", which isn't a good idea.

Among Matt's pearls of wisdom (sure to freak out nonprofit managers): work with a beer on your desk. Now there's an idea!

Or you may stick around and mutter “What’s the point? What’s the point?” or “My time is worth money!” Not likely to have any effect, so far I have yet to see a corporation who functions without these monstrosities we call meetings.

Ever want to get out of meeting? When is it time to bail? Writing under a pseudonym, blogger "Rands"has a hilarious post called Agenda Detection.

Rands blogs on the struggle to identify whether or not a meeting has “suck potential”, identifying the “players and the pawns” and figuring out when to “bail”.

I'll file Tyler Cohen's post Against Brainstorming here as well. In his blog Marginal Revolution, Tyler explores the "illusion of group of productivity”.

So much to say, so little time, but I've got a meeting to go to!

Technorati Tags: Group, Productivity, I Hate Meetings, Meetings, Suck Potential, Agenda, Brainstorming

THE LIES PEOPLE TELL US (AND THE ONES WE TELL OURSELVES)

2007-04-23T20:39:00.000-07:00

"I don’t understand these fundraisers, …they waste all this money…why don't they just give the money to …the sick people?"
"…you know what? They don’t! They throw a party so rich people like me can spend $10,000 on a table and then they give it to the sick people!" ...that’s how it’s done! Joan Cusack to Jennifer Aniston in "Friends with Money"

Alright, let's get this over with folks: Fundraisers are a Lie! Yes that's right you heard me.

A few months back, I attended a luncheon to raise funds for a school for the deaf. Yes, it was luncheon and a fashion show and a fundraiser all in one. First there was the obligatory silent auction, then (during lunch) the not-so-silent auction, and then after lunch when the plates were taken away, we were asked if we would like to purchase the Orchid Centerpieces! Hadn't they got enough from us? Let me think-No! Easy as it is to lampoon a fundraiser, that is not where I am going today.

One of the ladies who lunch (our table mate) told me that she had been involved in planning the event for months. As a volunteer and parent she had besieged her local stores to donate goods to "sell" at the silent auction. This yuppie begging was stressful, but "worth it" she told me. She had been up early in the morning today, blowing up balloons and setting tables. She was very excited and pleased to hear that the event had "raised" $200,000 for the school. How much did the event cost I asked, "I don't know" she told me. I asked if she had a financial statement or even last years audit. She said it would be awkward to ask as they might construe it as nosy or even (gasp) accusatory. I reassured her and promised to tell her what the numbers showed.

When she sent me the audit report I quickly turned to the fundraising expenses page. There I found that their event coordinator was paid $60,000 per year, that the event had cost $100,000, that the lunch and hotel had cost another $40,000. In other words...the event had netted...Nothing. When I shared this information with the parent, she was devastated. "Why did I do all this work?" "Why did we do this event?"

Because, I told her...it makes people feel better.

METRIC ESPIONAGE? JUST WHO IS THIS DASHBOARD SPY?

2007-03-15T09:26:00.000-07:00

Metric Espionage? Just who is this Dashboard Spy?
by pam ashlund

Last November, in a post called "The Limitations of Dashboards" I wrote about my disappointment with the promise of electronic "dashboards".

But when I was about to waive the white flag, I found him. Who? The Dashboard Spy, that's who. And who is this spy guy? Nobody knows, and nobody has to really care either (see spy bio at the end of this article if you really want the scoop). The point is, he introduced me to some very inspiring applications of what a dashboard can do for a nonprofit (or the community in general).

Let's get down to specifics. Whatcom County's Community Dashboard uses red-yellow-green gauges as indicators of everything from Annual voter turnout, to Suicide Rates. They have gauges for women owned firms, violent crime, domestic violence incidence rate, rental affordability, releases of carcinogens into the air. And more! A girl who loves data might find her match here.

The site does offer the raw data, and drills down to great explanatory commentary. It also offers the following advice:

Caution: (These) gauges merely compare Whatcom County to other places. An arrow pointing to the green only means that we are doing better on a particular issue than other communities, it does NOT necessarily mean that we should be comfortable with how we are doing.

Still, I suddenly see (to mix my metaphors) what a power tool a dashboard can be. These icons convey information in an easy to understand context. Who is really going to study the raw data? Me? Yes. The general public? not so much. These gauges will give you a sense of community "at a glance"! And you don't have to be a statistics major to get it.

The only point of this article is that I have to pull the dashboard notion out of the trash bin and re-examine its application (and implications) for the nonprofit sector.

WANT TO KNOW ABOUT THE SPY?

There is an air of mystery about "Dash". This is probably due to the fact that some early executive dashboard screenshots were “borrowed” for display on this site. Before this resource became popular and dashboard project members started to freely contribute samples of their dashboard work, some sneaking around was required to grab the screenshots. In fact, in a few enterprise dashboard samples, you’ll find names censored and logos removed.

Who is The Dashboard Spy? We can't tell you who he is, but we'll tell you a little about him. The editor of this site is an industry insider who has seen many IT projects and worked with many analysts, designers, programmers and business users on dashboard projects. He leads an Interactive Services department and has lots of ideas and opinions on User Experience-related matters.

Technorati Tags: Dashboard, Metrics, NPTech, Performance Measurement

THINKING CLEARLY?

2007-03-12T21:07:00.000-07:00

Thinking Clearly
by pam ashlund

Remember Hobbes describing life as "solitary, poor, nasty, brutish, and short"? Well how about this quote from the critical thinking website:

"much of our thinking...is biased, distorted, partial, uninformed, or downright prejudiced." Critical Thinking Website

I'm thinking about nonprofit effectiveness today (again). Why is it one of my favorite topics? Because...IF WE AREN'T EFFECTIVE WHY ARE WE BOTHERING???? It seems even Bill Gates Senior is asking this question. I have to paraphrase him here (from a talk at a small gathering). The essence of his statement was this: Historically most efforts to cure social problems had little or no effect or (this is the frightening part) only made them worse.

What a disturbing claim; even more so because of how it resonates.

In a February post I wrote about the counterintuitive nature of social problems. That article (more than many) has influenced (haunted?) my thinking ever since. After reading that article (way back in the 80's!) I've looked at "our work" askance. For example, when someone tells me about how their services help the community, I ask myself "but how do you know?"; "what was your research methodology?"; "what was the size of the group?" Even more so, yes it sounds logically like it will work, but why do you think that "you think so" has anything to do with what the actual outcome will be??

Here's where our psychology comes into play. How open are you to an idea that you initially don't agree with? Can you even pause and ponder it? Most of us can not. Hear the opposing view and the door closes.

Years ago in the early days of computer micro-processing, a wise professor (Barry Godolphin) introduced a discussion on programming thusly: "if the computer doesn't give you the right results it is always right and you are always wrong". There was something profound there akin to Ronnie Reagan's quip "Trust, but verify". In fact, the advice, which is that we are so darn vulnerable to bias, that we ought discard our opinions and revisit the data...was a pivotal point in my higher education.

Now, if we can only get there in nonprofit micro-processing!

Technorati Tags: Critical Thinking, Management Style, Nonprofit, Self-Monitoring

NONPROFIT TECH MENTORS, INCUBATORS AND INSPIRATION

2007-03-12T07:49:00.000-07:00

Nonprofit Tech Mentors, Incubators & Inspiration
by pam ashlund

It was back in April, 06 that I first got blog-itis. Finally a technology that conformed to my need. I don't know why, but I've always "choked" when I try to write; but a blog post let me capture an insight without overwhelm (after all, you can always write another post).

I started out with a copycat approach. I used my friends blog as a template. I took the easy road with Blogger. And then the fun began. I covered this journey in Birth of a Blog way back when. So today I just want to give props to the bloggers that gave me that critical guidance, resources and inspiration to get me going:

Beth Kanter's Beth's Blog
Allen Benamer's Non-Profit Tech: Confessions of an IT Director
Michelle Murrain's Zen and the Art of Nonprofit Technology Blog
Michael Stein's Non-Profit Technology Blog

Technorati Tags: Blogging, MetaBlog, Nonprofit, NPTech

THE TRUTH, THE WHOLE TRUTH, & NOTHING BUT THE TRUTH: THE WAY OF ORGANIZATIONAL HEALING

2007-03-03T13:20:00.000-08:00

Organizational Healing
by pam ashlund

"Since untruths can be unintentional, the truth must be intentional" Arline Belton

The greatest obstacles to truth telling are: "time is limited" and fear that "truth will hurt us, or someone or something we care about." Arline Belton"

I'd never heard of an "Organizational Healer" before. That is, until I read Erline Belton's article Truth or Consequences? in the NonProfit Quarterly.

I offer an executive summary of the article, but highly recommend reading the real thing.

Arline is the CEO of the Lyceum Group in Boston. She has been identified by clients as an organization healer, and feels honored to be of service as she practices organization development from her heart and head.

It seems like honesty would be a given in the nonprofit sector; afterall we're the good guys right? Yes and No. Arline identifies barriers to telling the truth:

Groupthink (you are a team player AREN'T YOU?)
Imaginary Conflicts
Hidden Agendas

Why would anyone lie? Reading the "Conditions that support untruths" makes it all too clear:

Exaggerating or underplaying the truth: This is often done for one’s own benefit, for that of the team, or for a teammate. These lies usually reflect (or exceed) desired expected outcomes.
Shading the truth (it's noble to protect yourself and your team right?)
Beating around the bush - the "smoke screen" (can't say no? delay it!)
Pretending certainty or expertise: (Don't want anybody to think you're not on top of it do you?)
Not letting others know your true position: (Anyone heard of a CYA memo?)
Consciously withholding relevant info: (Don't want to loose your power? Keep important info to yourself)
Perceptions of powerlessness: (I have a strong leader, I must not know what I'm talking about, must be my imagination!)
Perceptions of invulnerability: (I'm “in the know”, after all I have a unique advantage over others who are outside the average circle; i'd never get careless and let facts slide by without diligent examination and discussion!)
Misplaced loyalty: (Oh heck, I've known him a long time, I can still be objective about performance and job competence!)
Self-deception (probably the worst and the easiest path of least resistance, I can't fall prey to this one!)

After reading that list it's a miracle we just don't lie all the time; fortunately here are conditions that support truth, that just might be a check and balance to the daunting challenges listed above:

Individual examination/accountability: The critical role of the leader: through consent that is informed, uncompelled, and mutual.
Visible commitment to truth telling: Explaining thoughts, acknowledging the power of our words, and being accountable to one another for our actions will demonstrate that concept.
Collective truths and collective responsibility: It's all about ownership! Hint: it involves personal risk, courage and time, darn it!
The Whole Truth: Access to reliable, solid, and truthful information is the one commodity every person, regardless of role or position, needs in order to succeed.

Arline identifies four critical components to the whole truth: "information must be complete, timely, accurate, and true."

Information Flow: "All available facts and information (including personal stories, feelings, and visible and invisible reactions) are on the table in an accurate and accessible way;" Now, who's crazy enough to do that?
Free choice, sustained environmental spirit, safety: There can't even be "a hint of social, political, or economic coercion." How do you know when it is “safe” to tell the truth? Actions speak louder than words: "there must be visible examples of situations where the truth was told, acknowledged, and acted on—and the consequences were not punitive."

Now go read the whole thing, it's amazing! And buy some copies for everyone at your place!

This article was so on-point that I feel compelled to plug NPQ. For only $29 bucks a year you get four issues of seriously high-quality articles. OK, voluntary commercial message over!

Note: no payment was received for this endorsement.

Technorati Tags: Nonprofit, Performance Measurement,Organizational Healing, Truth, NPQ , Truth or Consequences, Arline Belton, Hidden Agendas, Self-deception, Information Flow, Accountability

I COULDN'T SAY IT BETTER: GREAT NONPROFIT IDEAS

2007-03-02T09:54:00.000-08:00

Last week I wrote a "hate" post and created a del.icio.us tag "IhateMeetings"; Today I offer an antidote: a new del.icio.us tag: "Icouldn'tsayitbetter"

I've tagged articles (and blog posts) that are so well put that I'm left humbled. These authors write what I've felt for so long, but could not articulate.

When you're feeling overwhelmed by the insanity in the nonprofit world, here are some ideas that will help you find your way back to sanity (some already becoming "classics"):

1) Clara Miller talks about why the "normal" rules of accounting get very weird when applied to nonprofits in: The Looking-Glass World of Nonprofit Money: Managing in For-Profits' Shadow

Clara steps "through the looking glass" asking (and answering) the following true/false questions:

Rule 1: The consumer buys the product.
Rule 2: Price covers cost and eventually produces profits, or the business folds.
Rule 3: Cash is liquid.
Rule 4: Price is determined by producers' supply and consumers' ability/willingness to pay.
Rule 5: Any profits will drop to the bottom line and are then available for enlarging or improving the business.
Rule 6: Investment in infrastructure during growth is necessary for efficiency and profitability.
Rule 7: Overhead is a regular cost of doing business, and varies with business type and stage of development.

2) Erline Belton, an Organizational Healer, blows the roof off of corporate B.S. in: Truth or Consequences: The Organizational Importance of Honesty

3) Ever look around and see a lot of "dead weight" and why someone hasn't evaluated them out of there??? For a real breath of fresh air, read a post in my latest favorite blog, The Agitator: When a Nonprofit Isn't Good Enough

4) Kim Klein's keynote at a 2006 CAN conference was called Transparency, Integrity and the Nonprofit Sector. With that title I might have overlooked her revolutionary exposition on the shadow-side of nonprofits. Read Kim's article as she examines both sides of our longest held nonprofit myths.

Related Nonprofit Eye posts:

The challenge of working for (and staying in) a Nonprofit Job

Nonprofit Confidence Problem: Kim Klein Names the Shadow Side of Nonprofits

Technorati Tags: Kim Klein, Nonprofit, Nonprofit Integrity Act, Organizational Healing, Shadow-side, Transparency, Truth

L.A. GOING GREEN? HA!

2007-02-28T22:46:00.000-08:00

A Green LA? Too Expensive (sigh)
by pam ashlund

"They" are calling the Oscars the "Green Academy Awards" this year. I'm not going to go into "Leo" driving up in a Prius (wanna bet Toyota gave him that one? I wonder why??? also, if his was modified to go 100 mph, why didn't he have it souped it up to give it some umph while he was at it?). I know, I'm digging myself deeper and deeper here and still not getting to todays subject, so here it is:

I am (as you may have noticed) a "facts and figures" girl. I believe in numbers. There is no more perfect a world. I depend on them. That is why I was thrown for a loop when I attended the Los Angeles Economic Development Commission's (LAEDC's) 2007 Economic Forecast and Industry Outlook this week.

And the outlook wasn't so good. A bit of the local entertainment industry tanking, a bit about a slipping housing market, a bit about defaults and how to hedge your bets in the old investment department (I took notes on that last).

When Jack Kyser, Sr. Vice President and Chief Economist, LAEDC gave his presentation I was all ears. This was man after my own heart. His spreadsheets were impeccable and his data was strong and beautifully represented in elegant graphs. I had that very satisfying feeling of camaraderie with Mr. Kyser. I love that. You may guess where I am going here, but no. He was right on point with no qualifications. So why am I using the ambiguous "was". Here we go:

The numbers were solid and verifiable. Since I gave my seal of approval there, we were good to go. Until...

He moved to his conclusions. All would be well (or at least correctable), he assured us if we could avoid the influence of pie in the sky hopes. Enter...MR. UTOPIA! (and yes this was picture in the slide show). Kyser was one of the lucky ones, he could...read Mr. Utopia's mind! He started by telling us what Mr. Utopia likes: he likes beautiful renovated perfectly landscaped downtown revival, he told us? What else did this weird looking "Utopia" character like? How about ridiculously expensive, unrealistic projects, like restoring the Los Angeles River?

And what did Mr. "U" dislike? A place where business was driven out of downtown by no more cheap office space, effectively killing the whole job markets offered by the garment industry and the flower mart. He dislikes river development, he dislikes converting downtown buildings into lofts with sky high rents, etc. etc.

Everything would be okay he assured us, as long as we didn't fall for silly utopian dreams.

Apparently, the L.A. times agrees with Kyser. In a 2/2/07 article, Steven Hymon gave us "Costly L.A. River plan contains a raft of new ideas"

Hymon's opening paragraph starts out sounding like reporting but gives a "tell" of things to come (emphasis mine):

"Proposed $2-billion makeover of the ugly concrete waterway calls for a string of parks, housing and offices. After decades of enduring jokes about the city's concrete-lined waterway, officials today will release an ambitious master plan for restoring the Los Angeles River, a project that reflects lofty dreams and carries a big price tag."

Then the opinion piece begins:

At this stage, the plan is largely hypothetical. Most of the money has not been secured. Beautifying the river could be a hard sell in a city that chronically struggles to hire more police, repair streets and sidewalks, and find funding for transportation improvements.

Sounds like the Times and Mr. "U' have the same idea: Going Green costs too much money, puts people out of good working class jobs and takes money away from essential policing and transportation budgets.

Well, at least the Oscar's were green (sort of)!

Technorati Tags: Academy Awards, Green, LA, Leo, Los Angeles, Oscars, Prius, LAEDC, Toyota, Los Angeles Economic Development Commission, Jack Kyser, LA Times

NONPROFIT SERIES: BURNOUT, TECH & FRAUD

2007-02-28T07:00:00.000-08:00

Nonprofit Series: Burnout, Tech & Fraud Detection
by pam ashlund

Just finished a rant on "blogging about blogging". Took a look at the topics I write and found close to 10% of my posts on blogging & tech. Sigh.

On Blogging and Tech:
THE TEMPORALITY OF DIGITAL KNOWLEDGE
I WILL NOT BLOG ABOUT BLOGGING...
ANTI-SOCIAL BLOGGING
CARVING OUR WAY TO DISASTER RECOVERY
TAG YOU'RE IT: NONPROFIT TAG SYSTEMS
I BLOG THEREFORE I AM
BIRTH OF A BLOG
NONPROFIT OPEN SOURCE
DO I DARE DISTURB THE UNIVERSE?
ASK AND YE SHALL RECEIVE: ERROR 404 FILE NOT FOUND

Burnout & Balance:
NONPROFIT BURNOUT: IS YOUR ADVENTURE WINDOW CLOSED?
DYSFUNCTION & NONPROFIT BURNOUT OR A BALANCED LIFE?
NONPROFIT BURNOUT?
NONPROFIT HALL OF SHAME
APPLYING KARMA YOGA TO THE NONPROFIT WORKPLACE

Accounting:
JUST THE FACTS MA'AM: ALLOWABILITY, REASONABLENESS & ALLOCABILITY! OH MY!
NONPROFIT IMAGE PROBLEM: FLAWS IN FRAUD DETECTION
DEVELOPMENT & FINANCE: A BROKEN MARRIAGE?
RISKY BUSINESS: What Can We Learn From ACAP
DO YOU RECOGNIZE THIS REVENUE?

Technorati Tags: Burnout, NPTech, blogging, Fraud Detection, Balance, Nonprofit

ANTI-SOCIAL BLOGGING

2007-02-25T11:49:00.000-08:00

Anti-Social Blogging
by pam ashlund

I was so steamed I forget to include my most fundamental complaint about blogging in my last post!

I publish a post
You write me a comment
I'm notified of your comment by email
I respond to your comment

Question: How do you know I've written a response?
Answer: You don't! (unless you come back again and again until you see the reply and who has time for that????)

How could it be that in a Social-bookmarked-Wiki-Folksy-World that our most popular tool (the Blog) isn't social? ?????????????????????????????????????????????

Good, now that that is off my chest, I think I'll go listen to a podcast on podcasting!

Technorati Tags: NPTech, Blog, blogging, Folksonomy, Podcast, Podcasting, Social Bookmarking, Wiki, iPod

I WILL NOT BLOG ABOUT BLOGGING...

2007-02-25T11:32:00.000-08:00

Blog about blogging? Okay, maybe this once...
by pam ashlund

A while ago I made a personal commitment to not blog about blogging. I find it offensive, I find it cannibalistic, I find it co-opts the real purpose of writing….

Yet...I find it necessary, albeit evil.

I'm so f-ing pissed off today, that I will just have to bend that rule! Oh God, am I becoming technophobic? a cranky writer who can't keep up with the times? I don't think so, I just think that technology should be in the background of writing, but in the process of trying to post a blog I find the time it takes to get this thing to an audience is harder (and more time-consuming) than the writing itself.

What I hate about blogging (in no particular order):

that no matter how much I write I can scarcely attract an audience
that I know I’d have to write about technology, food or juicy gossip to do so
that there is no universal tagging system
the del.icio.us can not give me a cloud of my ROLLS (only a cloud of my tags), which means that if I have multiple blogs, I have to have multiple del.icio.us accounts to keep the clouds related to blog content
the search engines are stupid and can’t account for a catchy headline (I don’t like having to use nonprofit in every heading if I want to be “seen” by the searches)
I certainly don’t want to spend any time on Search Engine Optimization (SEO), is that what a writer should have to do?
What writer has a technology skill set???? All bloggers do (of necessity)
None of my friends have ever heard of technorati or de.licio.us or social bookmarking, or RSS, or Feed Readers
For that matter, not many know the difference between a browser and an internet provider
I do NOT care about second life
There seems to be no audience for some of my favorite topics
Will the academic world catch up to blogs
While it might be nice to be the only one of the few in the blogosphere writing about Philosophy, Psychology, Brain Chemistry, Boxsters or Weddings, I think that’s because there aren’t any of those sub-groups reading blogs YET (I hope “yet”)
I hate the online dictionaries still identify words like Blog and Blogging as spelling errors
I hate that most of bloggers templates don’t have a sidebar wide enough for a decent size adsense square
I hate that the old blogger templates do let you post a nice size add below the header and the that “new improved” blogger templates do not
I hate that I can count my “subscribers” but I can’t count the ones reading my feed with feed readers
I hate that I have to have an iPod to hear a podcast (or if I don't, that it's called a "podcast" to begin with)

Technorati Tags: Blog, NPTech, Blogger, Blogging, Del.icio.us, Labels, Marketing, Meta Blog, Podcast, Technorati

WHEN YOU CAN TAKE THE PENNY FROM MY HAND

2007-02-16T17:18:00.000-08:00

Who can put Jesus, Confucius, Dr. Strange, Emma Goldman and Eliza Doolittle all in the same thought? Read on as a Nonprofit Eye reader (Janet) responds to last weeks post: Applying Karma Yoga in the Workplace:

Ah grasshopper, with the dawn of awakening knowledge comes the morning fog of
obscured certainty save for one truth: all is karma. Or, as they put it in the
Fram oil filter commercials: pay me now or pay
me later.

It may be possible to use a Calvinist metric to
evaluate one's life choices: those who make the best choices are demonstrating
their closeness to nirvana. Or not. Is the path to enlightenment so easy to
discern? If only it were so.

We look at choices others make and then
compare our own actions and motives. It is strangely remarkable that very few of us, in our own estimation, ever live up to the standards we esteem in
others.

We mistake the simple answer and the shortest route as
the one true path: the person who washes the dishes or cleans the toilets
without concern for payment or fame will 'get to heaven' sooner than the person
who wants a task that offers both a paycheck and a sense of satisfaction from
the work. If it were that simple then the entire 'untouchable' class in India
would self-evidently be far closer to enlightenment than the entire Brahman
class.

In our not for profit universe we over-value the volunteers for
this very reason: they toil for nothing. Meanwhile, the paid staff falls into
two categories, those who work for very little in the form of salary and or
benefits, and those we pay reasonably well for their expertise. We do not esteem
the lower orders of paid staff any more than we do in the for-profit sector. We
highly value those we pay well.

The real hypocrisy in all of this is
that in the end it is a matter of class, not of cosmic or any other form of
reward. If one is wealthy enough not to require payment then that person's toil
is worth so much more than if one needs to be paid in order to live. If a
wealthy person volunteers his or her time it has greater intrinsic worth than if
that person was of modest means.

In the end, after a lot of hard work,
one might know one's own mind and heart; but can never truly know the heart or
mind of another. That ultimate truth does not free us from the responsibility of
flesh and blood humanity. We do not only live on an astral plane, despite what
many of us would prefer.

One may well choose between the 'vita activa'
and the 'vita contemplativa' as the path we think might be best suited to our
own spiritual journey, but in the end we must do both. It isn't enough to only
think great thoughts or do great deeds. Nor is it enough to sit by the road and
observe, (and perhaps teach.) I cannot believe the universe credits us for
getting it "right" only between our ears.

(I would like to take this moment to suggest a look at The Human Cond ition by Hannah Arendt.)

Not that they agreed on substance, the great masters of the east and the west required right action, not just right thought. This is evident in every permutation from the Vedas to the Old Testament, the Tao to the Koran; in the handed down words of Jesus, Confucius, Dr. Strange, Emma Goldman, or Eliza Doolittle: "...don't talk of love, show me!"

Technorati Tags: Enlightenment, Excessive Compensation, Karma

AFFORDABLE HOUSING & JOB TRAINING PROGRAMS: COUNTERINTUITIVE RESULTS

2007-02-16T15:50:00.000-08:00

tonight: p. ashlund ponders LA's social problems
(cross posted in Lofty Thoughts)

Actions believed to alleviate the difficulties of a city can actually make matters worse. --Jay W. Forrester

Jay Forrester penned his revolutionary article "The Counterintuitive Nature of Social Systems" (link to pdf full article) back in 1971. 30 years later, the article has stood the test of time. Since 30 year old academic articles aren't likely to reach the public, I think it's a good time to revisit this masterpiece.

His article examines "four common programs for improving the depressed nature of central cities.:

...creation of jobs by busing the unemployed to suburban jobs or through governmental jobs as employer of last resort;
a training program to increase skills of the lowest-income group;
financial aid to depressed cities from federal subsidies; and
construction of low-cost housing. All of these were shown to lie between neutral and highly detrimental...

(His) investigation shows "how depressed areas in cities arise from excess low-income housing rather than from a commonly presumed housing shortage."

Forrester describes the counterintuitive downward spiral as efforts to help the poor miss their mark:

"...legal and tax structures...combine to give incentives for keeping old buildings in place. As (the) ... buildings age, employment opportunities decline. As (the) buildings age, they are used by lower-income groups who are forced to use them at higher population densities. (Thus) ...aging buildings cause jobs to decline and population to rise. Housing, at the higher population densities, accommodate more low-income urban population than can find jobs. A social trap is created where excess low-cost housing beckons low-income people inward because of the available housing. Unemployed people continue coming to a city until their numbers sufficiently exceed the available jobs that the standard of living declines far enough to stop further inflow. Income to the area is then too low to maintain all of the housing. Excess housing falls into disrepair and is abandoned. Extreme crowding can exist in those buildings that are occupied, while other buildings become excess and are abandoned because the economy of the area cannot support all of the residential structures. Excess residential buildings threaten an area in two ways—they occupy land so it cannot be used for job-creating buildings, and they attract a population that needs jobs. Any change, which would otherwise raise the standard of living, only takes off the economic pressure momentarily and causes population to rise enough that the standard of living again falls to the barely tolerable level.

Want to read more? Check out blogger Andrew Taylor aka "The Artful Manager" as he takes on the same topic from a different perspective in a 2004 post called Finding Forrester.

Technorati Tags: Affordable Housing, Counterintuitive Nature of Social Systems, Financial Aid, Housing Shortage, Jay W. Forrester, Job Training, Low Income Housing

YOGA FOR GOOD - NONPROFITS RAISE FUNDS TO CREATE CHANGE

2007-02-14T18:24:00.000-08:00

Part II: The Yoga Series Continues

How can we change the world? Let me count the ways!

Just as I thought I was forging new ground on Yoga and Nonprofits, a source sends me a lead on a group called "Yoga For Good". Guess I haven't killed my ego just yet.

Check out the PaloAlto Online story: Bad Girls Doing Time Learn Art of Yoga for a story of how yoga is transforming the lives of incarcerated girls.

Another program helping incarcerated youth and at-risk teens and "transitional age youth" GETTING OUT BY GOING IN© is a non-profit organization that educates and rehabilitates incarcerated and at-risk individuals by providing essential tools needed to make stronger decisions.

"I use the breathing technique at night to block out the sounds around me." --C.F., Inmate, Terminal Island, 2005

"On helping children? Love and attention, take the kids out of the hood and show them that there is something else than that hopeless hole."- E.A.C.

Technorati Tags: Incarcerated Youth, Getting Out By Going In, Mara Leigh Taylor, Yoga for Good

APPLYING KARMA YOGA TO THE NONPROFIT WORKPLACE

2007-02-13T18:45:00.000-08:00

Why is Pam blogging about Yoga today?
by pam ashlund

PART I: This is the start of a series examining nonprofit service and "doing good"

What on earth could karma OR yoga have to do with nonprofits?" you might ask. If you think of yoga as an exercise class with a bit of de-stressing meditation, then the answer would seem to be "nothing". Bear with me on this one.

I think we'd all agree that nonprofit work is based on the principles of doing good, but that it often it is driven by political goals, seeking funds, getting paid, and seeking fame (or at least recognition at the ubiquitous "awards ceremonies").

Where does Karma yoga (Sanskrit: कर्म योग) fit in? Karma Yoga is one of the four pillars of Yoga, consisting of entirely selfless service, in which the Ego is given up. It is the path of doing the right thing, of following ones' personal Dharma and accepting destiny.

In less abstract terms, Karma Yoga might be cleaning toilets or washing dishes. Doing any type of service without seeking any remuneration in the shape of wealth, satisfaction, name or fame.

So this got me thinking about "the work", whatever you call it: a "calling", a purpose in life, all the stuff that "do what you love and the money will follow" philosophy is based on. The thing about Karma Yoga, is that it is done without concern for whether the money follows or not.

I have been mentored by selfless teachers, who always bewildered me: one who loaned me his car when mine broke down and I had no money to fix it. He rode his bike to work and gave me his car. I thought he must be crazy or just wanting to prove how "politically correct" he was. But now I see that he was doing "right action", he knew I lived many miles from the nearest public transportation, he knew he lived close to work; I also think he did it self-lessly and expected nothing in return. That was Karma Yoga.

The question I'm asking myself today is this: can I do my Karma Yoga, can I kill that ego, can I accept that I give my service without expecting recognition, without even expecting to be satisfied. I've always expected to be satisfied. That was the GOAL I was after: to do my life's work by definition included some kind of trade "I work hard and deliver the required work AND I get a sense of meaning and purpose". What I've found out the hard way is that expecting the payoff (meaning and purpose) meant a lot of painful disappointment.

Want to know more? What are the four paths of yoga? They are:

Karma
Bhakti
Jnana
Raja

Karma: the Yoga of Action It is the path chosen primarily by those of an outgoing nature. It purifies the heart by teaching you to act selflessly, without thought of gain or reward.

Bhakti: the Path of Devotion or unconditional love This path appeals particularly to those of an emotional nature.

Jnana: the Yoga of Knowledge or Wisdom This is the most difficult path, requiring tremendous strength of will and intellect. This is achieved by steadfastly practicing the mental techniques of self-questioning, reflection and conscious illumination. The Jnana Yogi uses his mind to inquire into its own nature. Jnana dissolves the veils of ignorance. Before practicing Jnana Yoga, the aspirant needs to have integrated the lessons of the other yogic paths - for without selflessness and devotion, strength of body and mind, the search for self-realization can become mere idle speculation.

Raja: the Science of Physical and Mental Control Often called the "royal road" it offers a comprehensive method for controlling the waves of thought by turning our mental and physical energy into spiritual energy.

Technorati Tags: Karma, Bhakti, Jnana, Raja, Karma Yoga, Nonprofit, Burnout, Four Paths of Yoga, Yoga

GRAFITTI OR SOCIAL CHANGE?

2007-02-08T07:00:00.000-08:00

art institutions are a severely limited arena of reception for ideas about public issues --Robbie Conal

If I can't take my coffee break,
Gone is the sense of enterprise
...something within me dies.
-- How to Succeed in Business Without Really Trying

I was born with a "Question Authority" bumper sticker metaphorically stuck on the back of my car. I grew up with that expression (and what it represents) as my moral imperative. But I've been worried lately. I've been worried because it doesn't seem to be turning out the way I thought it would. Seems a QA attitude is not necessarily conducive to civil society.

It all depends on who's the authority I suppose. I seem to have the easiest time applying it to government and politics. But at what point do the concepts of "questioning" and the notion of "participating" intersect?

Becoming a manager was a pivotal point in my life. A place where I had to make the transition from "hating the man" to "being the man". That's what we called "selling out" in the 70's. Yet it was eye-opening seeing the other side of the coin. Here were the grown-up headaches, here were the false workers comp claims that drove our operating costs thru the roof, here were the inebriated employees driving company vehicles and exposing us to unimaginable liability, here were the whining, complaining, slacking employees always wanting one more raise, but never doing anything to deserve it! Arrrrrrrgggggggggggggggg

That's when the light first went on...so this is why the company had rules, policies, drug testing, insurance requirements, safety committees... Something inside me cried "nooooooooooooooo". No, I did not like that moment at all. Who wants to come to terms with anything so oppressive, so infringing on individuality, so authoritarian!

That is why, when I saw my first "Obey Andre the Giant" poster plastered on a electric company cabinet, I felt conflicted. The wage-slave in me felt freed, the manager in me felt assaulted. (Sigh)

OK, here's the slightly awkward segue: I have been ranting lately about the Graffiti blanketing my neighborhood. Yet my inner artist feels how strongly the artistic impulse is, the struggle to say "this is me". That impulse survives even when all other vestiages of appropriate social behavior have been lost.

Then again, I learn something new every day, and that something today is "Guerrilla Postering". Fathered by the legendary Robbie Conal, who provides videos, website and list serves to explain the techniques, the art...and even the etiquette of clandestinely plastering your posters on public property (in the midnight hours of course).

Question of the day: Can you can be an activist and cover your a** ?

REFERALS:
Darwin has a posse
Obey Andre the Giant

TANGENT: God, there are endless spin offs on this topic. For example, back in September, I wrote a post on Guerrilla Marketing called Your Name Here. At the time I was quite smitten with the idea. Actually, I still am, albeit on unsteady ground about destruction of public property. Don't get me wrong, there are a multitude of opportunities for Guerilla Art, Marketing, Advertising, etc. without resulting in illegal or anti-social means.

Which brings us to the most recent act of a guerrilla advertising campaign...the Turner Broadcast "incident". File it under "how an underground cartoon show "Aqua Teens Hunger Force" was translated into a national terrorist scare...".

Get a sense of humor people! Do we really have to go so totalitarian that individualist artists will be cowering in the corners fearing that homeland security (substitute death squad here?) will be banging on our doors some night?

Obey

Obey

Obey

Technorati Tags: Darwin, Andre the Giant has a Posse, Obey Andre the Giant, Question Authority, Nonprofit, Graffiti, Guerilla Postering, Ronnie Conal

NONPROFIT BURNOUT: IS YOUR ADVENTURE WINDOW CLOSED?

2007-02-03T11:35:00.000-08:00

Nonprofit Burnout
by pam ashlund

PART IV - NONPROFIT EYE BURNOUT SERIES

Cross posted from a differnt perspective in my El Loro blog in the post Don't Want to Work for the Man

Don’t it always seem to go/You don’t know what you’ve got till it’s gone — Big Yellow Taxi, Joni Mitchell

Somethings comin’ something good…who knows? — Westside Story

I've written about Burnout (see series at end of article) before. Certainly, burnout is not unique to the nonprofit sector, but it has indirectly been on the radar recently re: the changing of the guard, the baby boomer effect of nonprofits, the "are we mentoring a group to replace our current leaders as they retire?

Who wants to talk about that? Normally not I because I still find the prospect of my own retirement (and mortality in general) depressing.

The truth is, that even now (possibly 20 years before retirement), I feel worn out. Words to the effect of “my soul is dying” come to mind. Of course I mainly have these feelings in the context of work, the daily grind, etc. “Don’t want to work for the man!” my soul cries. In answer I just offer it platitudes. “Who ever said you get to be happy”? I tell myself. Or variations: “Nobody’s really happy anyway” ”You should try life in the 15th Century before you complain”. Blah Blah Blah.

I could stay stuck in that place for quite a while. But sometimes, something comes along and SNAPS me out of it. That something was an NPR story

What follows is summarized (by which I mean "cribbed”) from the NPR story “ “Does Age Quash Our Spirit of Adventure?” by Robert Krulwich.”

Note: Must have been a great story since I found a half a dozen other bloggers doing the same summary (wish I found one of them before I cranked out mine).

The author interviewed Robert Sapolsky (now my favorite neuroscientist).

IS YOUR WINDOW CLOSED?

Robert seemed to be going thru the same thing I was, but unlike me (sticking to bitching and moaning), he decided to conduct a study. At what age do we pass from the “adventure/novelty” stage to the "routine/comfort state"?

Here are the results

Music – Known in the industry as “Breakthru minus 20”, this is where the 14-21 yrs are Most Open, but by age 35 “window for musical adventure is closed”
Food – 95% likelihood that after 39 your adventure window for new food is closed.
Body Piercing – 16-23 yr olds will try it; but after 23 your piercing window? Slammed shut.

Is it just that we’re loosing brain cells? Robert replied: “That is pure, pure urban myth”

Avoiding a “Horrible Debilitating State”

But instead of settling for these depressing facts, Robert turned the question on its head (and this is why I love him!). He noticed that some people do retain their sense of adventure, and some don’t. The group that do not have share two common qualities: 1) they spend a long at the same job and 2) they are good at it, they succeed (they become eminent).

The conclusion? If you want to stay open to novelty, don’t stay in the same job too long and don’t become eminent” Because IF you do, “You wind up suffering from this horrible debilitating state”. So “find the “whatever” to pick up and walk away from it”.

Good causes all.

SIDEBAR: The Work of Robert Sabolsky

His bio says his lab “focuses on three issues: a) how a ‘Neuron’ dies during aging; b) how such neuron death can be accelerated by stress; and c) the design of gene therapy strategies to protect endangered neurons from neurological disease.

FILE UNDER "DÉJÀ VU"

Last January, in my Braintangents blog post These Are the Good Old Days, I was ruminating about how we think the music we listened to in high school was the best. In the NPR story, the writer cites a quote I wish I’d thought of first: “Music achieved perfection in 1974” Homer Simpson

This article is Part IV in a series on Burnout

Technorati Tags: Adventure Window, Burnout, Career, Nonprofit

BLOWING THE WHISTLE WITH A SENSE OF HUMOR

2007-01-31T20:04:00.000-08:00

Whistle-Blowing - Keep it in Perspective
by pam ashlund

I want you to get up right now, sit up, go to your windows, open them and stick your head out and yell - 'I'm as mad as hell and I'm not going to take this anymore!' Things have got to change. But first, you've gotta get mad!... You've got to say, 'I'm as mad as hell, and I'm not going to take this anymore!' Then we'll figure out what to do about the depression and the inflation and the oil crisis. But first get up out of your chairs, open the window, stick your head out, and yell, and say it! -- Howard Beale during his nervous breakdown, Network, 1976

I've blogged about whistleblowing, about fraud detection, about Enron, about Sarbanes Oxley...for gods sake I've blogged about blogging! I've pondered the subject from many an angle and then...I lost interest.

Why? Because there's only so much to say. Hey, somebody does something wrong, somebody else tells on them. Then? Well, either the wrong doer gets their just desserts...or? they kill the messenger. Time to start looking for a new job tattle tale!

I guess the whole topic bores me because so much is just lip service. It is so easy to get everybody to sign a code of ethics or post an 800# whistleblower line. What ISN'T easy is to actually be ethical...and no amount of policy is going to make that happen.

Everyone knows that with a little collusion all manners of fraud go undetected. So what are corporate leaders to do? Hire a bunch of narcs?

Oh who knows if my years of experience amount to anything, but something a wise friend told me makes a lot of sense. He said you don't learn ethics you're born with it. And he said there are some people (like me) who really can't choose, they HAVE to do what's right.

I don't know exactly what comes first, values, honor, sense of duty, ethics, honesty, responsibility. I don't know how you get them, how you learn them. But I do know alot about how to teach them. You just look someone in the eye and you tell them you value them, and then you tell them what you expect of them. It's some kind of miracle, but it never fails. People just have to live up the bar you set for them. On the other hand, if you are shifty eyed and you say it with a wink or a smirk, or you set a hypocritical bar, they'll see through you faster than you can say "liar".

That is why (you knew all this was going to lead SOMEWHERE right?)...That is why, coming across the "whistleblower" hotline on "Mayor Sams" blog was SUCH a breath of fresh air.

Here's the accompanying text:

Do you have insider information to share? Call us or email your gossip, rumors
and stories of shady government corruption. Anonymity guaranteed.

Wow, it is all so clear now. With all the shackles of having to prove your allegation removed...poof! you can report whatever you want. Gossip! Rumors! Stories! What freedom!

Alright, all I can say is this: at least I amuse myself!

-----------------------------

The blogs namesake is the late Mayor Sam Yorty. The actual authors write behind a cloak of anonymity.

The real (late) Sam, was born in Lincoln, Nebraska in 1909. Moved to LA to study law after high school. Worked with the DWP, later served in the State Legislature, was in World War II, served as a lawyer, went back to the Assembly, then Congress. Ran for many seats and lost but eventually became Mayor of LA in 1961. Served until 1973 when beat by Tom Bradley. Hosted a TV show, a radio show, appeared in movies and TV shows - even once with Lucille Ball! Ran for governor, US President and one more time for Mayor in 1981. Died in 1998 at his home in Studio City. Not a bad run. Not bad at all.

Technorati Tags: Nonprofit, Sarbanes, SB1262, Blogging, Whistleblower, Enron

GOVERNMENT FUNDING FOR NONPROFITS: DON'T EAT YOUR YOUNG

2007-01-28T17:52:00.000-08:00

Government Funding for Nonprofits: Don't Eat Your Young
by pam ashlund

It's like a jungle, sometimes it makes me wonder
How I keep from going under -- Grand Master Flash

I have a bad feeling. The same bad feeling I had when I heard about the Homeland Security Act, or the infamous "weapons of mass destruction" speech. My spidey-sense is screaming "Something is going horribly wrong with Nonprofit Accountability".

I'm not usually a trend watcher, but me thinks I smell a trend. Seems the fall-out from Enron and Sarbanes-Oxley has finally hit the nonprofit sector. Visits from individual government funding sources are on the rise.

OMB A-133 was supposed to protect nonprofit agencies with multiple funding sources from being drowned in a wave of audits. One "Single Agency-wide Audit" would keep everybody happy. Ha!

Government agencies found a loop-hole. "We aren't doing an audit, we're just doing a fiscal review".

At last count one organization I know had twenty-five separate funding source's pay a visit to perform "fiscal reviews". All this in one year.

Another disturbing trend? Those same government agencies began to insist on subsidiary schedules in the annual audit. At whose expense? The nonprofits of course.

I have been a strong advocate for accountability in nonprofits (it's right up there with personal integrity), but I have a bad feeling that the Enron aftershocks have Government agencies eating their young.

What is OMB A-133?

Entities that receive federal funds are subject to audit requirements that are commonly referred to as "single audits". The Single Audit Act is intended to promote sound financial management, including effective internal control, with respect to federal awards administered by Nonprofit Organizations (NPO)s.

Want to read the circular?

OMB Circular A-133 - Audits of States, Local Governments, and Non-Profit Organizations (06/24/1997, includes revisions published in Federal Register 06/27/03) HTML or PDF (127k)

Technorati Tags: Nonprofit, Eat Your Young, Government Funding, Homeland Security, Accountability, OMB, Circular A133

IMITATION IS THE SINCEREST FORM OF FLATTERY? OR GREAT MINDS THINK ALIKE

2007-01-26T18:03:00.000-08:00

Imitation is the Sincerest Form of Flattery? or Great Minds Think Alike?
by pam ashlund

Karl Jung had a theory about why people all seem to have the same myths and dreams, even people and cultures that have no contact with each other. He called it the collective unconscious. It still gets called psuedo-science by some. Today I'm wondering....

In my spare time I write another blog about life in my neighborhood in North East LA. I've had a series of surreal experiences there lately. One: a coyote sighting in front of my apartment and another: coming across a red flashing sign advertising the LA Coroners office.

Three weeks after writing about my experience I noticed two other nonprofit bloggers writing about the same thing. I jumped to the conclusion that this was a case of copycat-itis. That was, until...a friend said "I think I read that somewhere else". I looked around and low and behold, one of the most popular blogs (if not THE most popular blog) Boing Boing had a post about the LA Coroners office. I wrote about my close encounter on January 8th, and Boing Boing's was January 4th. The problem? My friend doesn't read Boing Boing! So then what?

Check out my two posts at the end of this post (January 8th), and then compare them to the Boing Boing post and the two posted on my fellow nonprofit bloggers (January 23rd & 26th respectively).

Pam's Blogs: Posted on Lofty Thoughts and on the Nonprofit Eye

Boing Boings post

Then the following from two of my fellow bloggers:

Selfish Giving
and
The Nonprofit Consultant

Technorati Tags: LA Coroner, Earned Income, Nonprofit

HAVE FAITH IN SOCIAL CHANGE?

2007-01-21T02:40:00.000-08:00

Faith in Social Change?
by pam ashlund

Let's face it, so much of the nonprofit world has its foundation in activism. Not counting such venerable institutions as the Red Cross and the YMCA, so many nonprofits were born in the '60's & '70's.

It's always struck me as odd that the very reasons people are motivated to create change, are the same reasons that make them vulnerable to attack. I presume that were government funding not involved, none of this would have been an issue. Where did we get this idea that neutrality of ideas was a prerequisite for the use of public monies?

Ironically, this notion was successfully challenged by faith-based organizations. It's gone in and out of vogue, but in some years pushing a religious agenda, requiring a prayer for service, would exclude an organization from the use of federal funds. Politics found a way to justify this.

At the same time that the faith-based organization was placed squarely on the legitimate table, nonprofits with a political agenda were challenged and found their funding on the chopping block.

Now here's the twist: now we found churches under attack...for pushing political agendas!

Would somebody please make up their mind.

In the end it seems that faith-based and social change organizations are natural partners. Who would have thunk?

Technorati Tags: Faith-Based Organizations, Nonprofit, Social Change, Politics

WHERE IN THE (NONPROFIT) WORLD ARE YOU: WHAT GOOGLE ANALYTICS TELLS US

2007-01-13T18:48:00.000-08:00

Where in the (nonprofit) World Are You: What Google Analytics Tells Us
by pam ashlund

Willkommen, Velkommen, Welkom, Bienvenue, Beinvenidos, Benvenuto, Bonvenon, Kalosorisate, Vitame Vas,Vitejte, Woezor, Akwaaba, Kalos ilthate, E komo mai
Swaa-gat hai, Selamat Datang, Cead Mile Failte, Failte romhat, Kia Ora, Dzieñ dobry, Bem Vinda, Muito Bem Vindo, Multumesc, Greuzi, Mabuhay, Akwaaba, Laskavo prosymo, Hush kelibsiz, Dobrodosli

Where in the world are readers of the Nonprofit Eye visiting from? Here are the stats:

US 1771 93%
Canada 52 3%
UK 35 2%
India 12 1%
Australia 8
Ireland 8
Spain 7
Singapore 7
Malaysia 7

Technorati Tags: Google Analytics, Nonprofit

HOW TO COOK YOUR BOOKS?????????? A NONPROFIT RECIPE FOR DISASTER

2007-01-11T19:56:00.000-08:00

How to Cook Your Books: a Nonprofit Recipe for Disaster
by pam ashlund

We've talked about the scary repercussions of trying to reach unrealistically high performance measures before....

I just came across an article that's apparently been around since 2003, How I Cooked the Books and Why. Written under the pseudonym "Phil Anthrop" (which is funny by itself), Phil tells the harrowing tale of good values going horribly wrong.

I highly recommend this article to anyone managing nonprofit service contracts. Maybe when our funders ask us to meet some unreasonable metrics we should all just quote Nancy Reagan and "just say no." After all the same contracts require compliance with the Drug Free Workplace Act (product from the same administration).

The article comes from a back issue of the Nonprofit Quarterly (which I am obliged to plug once again). Please be assured that no payment has been received for this nod (and I have no financial interest, etc)! I just love and admire that rag.

Further reading from the "Eye":

On Performance Measures:
Life, the Universe and Everything: Nonprofit Objectives Measurement

On Drug-Free WorkPlace & Self-Imposed Censorship:
Pushing the Envelope: Nonprofit Censorship

Technorati Tags: Benchmarking, Fraud, Nonprofit, Nonprofit Quarterly, Performance Measurement

COUNCIL ON FOUNDATIONS CALL FOR COMMENTS

2007-01-09T23:29:00.000-08:00

Council on Foundations Call for Comments
message brought to you by pam ashlund

This just in:

The Council on Foundations and 2007 conference partner, Philanthropy Northwest, invite you to participate in their second Call for Comments. Share your thoughts on four big issues:

Combating Poverty
Ensuring Public Health
Protecting the Environment
Preparing for and Responding to Disasters

Foundation leaders and other experts are working to assemble content-rich programming that will examine these challenges and identify solutions and promising practices.

This Call for Comments will allow you to learn as well as contribute information that can be shared with others. You're invited to learn more about these issues and join the conversation.

Register for the 58th Annual Conference, April 29 - May 1, 2007 in Seattle, Washington. Attend Pre-conference events planned specifically for foundation leaders and trustees. Also special programming that will take place on April 28th and May 2nd, so if your schedule permits, please come early and stay late - Seattle and the Pacific Northwest await you.

Council on Foundations and Philanthropy Northwest

Technorati Tags: Foundations, Philanthropy, Nonprofit, Council on Foundations, Philanthropy Northwest

DOES THE LA CORONER NEED MONEY?

2007-01-08T08:39:00.000-08:00

Does the LA Coroner Need Money?
by Pam Ashlund

Back in December I wrote a post on Earned Income Strategies for Nonprofits addressing the topic from a philosophical point of view; but looking back it seems too abstract. It's time to talk hands-on people!

Sometimes it's hard to get your mind around the idea of nonprofits running money making enterprises. In the first place, we aren't in business to make money; in the second place, how could we make money and still fulfill our mission?

It all sounds like one of those loopholes that is too good to be true. Make money and fullfill your mission? Since income that is unrelated to your purpose is taxable, it follows that there must be the concept of "related" income.

If we can't make money on our own, are we doomed to live at the whim of government funding or continue begging for change from our ever more impatient patrons?

How many foundations offer funding to start up or build capacity? Many. How many offer funding to run normal ongoing operations? Zilch.

So what is an entrepenurial nonprofit manager to do? Enter the marriage of "Money" and "Mission".

What better example than the income generating strategy created by the LA Coroner's office. Selling items with a tongue-in-cheek take, lie a "toe-tag key chain". Take a closer look at the tag and find a message: "this could be you . . . Please don't drink and drive."

All of their products aren't educational, but even still, all the profits go to Youthful Drunk Driving Visitation Program (YDDVP).

Want to read the rest of the story? Check out Lofty Thoughts (another Blog brought to you by Pam.)

Technorati Tags: Coroner, Earned Income, Innovation, Nonprofit, LA

NO COMMENT

2006-12-28T22:10:00.000-08:00

No Comment
by pam ashlund

On December 27th, my nonprofit blog, the Nonprofit Eye, had 39 page views. On the same day, my blog about my car, Boxster Heaven, had 440 page views.

NONPROFIT IMAGE PROBLEM: FLAWS IN FRAUD DETECTION

2006-12-26T23:39:00.000-08:00

Nonprofit Image Problem?
by pam ashlund

Life has a way of being just plain embarrassing sometimes. I've been in accounting since the '80's. As a manager I take my job and it's concomitant responsibilities very seriously. I work hard to achieve due diligence, as any good financial manager would. Along those lines, I keep up on the body of work on the subject of Fraud Detection.

Here's the rub: Call it vanity, call it a mid-life crisis, call it treating myself to one big splurge.. I bought a sports car this summer. Oh the shame. I love this car so much true, but how embarrassing in the nonprofit world. I know I should be driving a Prius d--n it.

I document my love-hate relationship with this car on my blog: Boxster Heaven

How do these two topics converge? The IT Compliance Institute (the self-proclaimed "Global Authority for IT Compliance Information") has a great article called Best Practices: Ten Tips for Fighting Corporate Fraud. And #7 on that list is:

Look for behavior changes and ostentatious acquisitions
Is someone driving a fancy car or living in an opulent house that they reasonably should not be able to afford? Are they suddenly taking expensive trips? Has their lifestyle changed inexplicably and dramatically? You’d think fraud perpetrators would take pains to hide their new wealth, but many don't work that way, notes Summerford. “The fraud remains hidden, but once they have the money, they spend it,” he states.

My boss laughs at me, but I keep qualifying my purchase with "it's used" or "it's the same price as my Outlander was!" or "the bank owns it not me" or "the boxster is the poor mans porsche!". All 100% true and all because I am so darn defensive because of the common wisdom of "driving a fancy car is a warning sign of fraud". I even "disclosed" it to our auditors preemptively. I felt kind of lame.

The flaw in the logic is this, some people work hard for what they earn, they earn a fair market price (or below), and they decide what they use that salary for. Scary and controversial I know. I always was a rebel. Maybe a vapid YUPPIE rebel, but who's counting?

What are the ten tips? Read the full article at: Ten Tips for Fighting Corporate Fraud

Set up a hotline for whistleblowers and tipsters
Educate frontline managers
Fortify wisely
Use a broad approach
Look for the triangle
Look for anomalies
Look for behavior changes and ostentatious acquisitions
Monitor e-mail
Follow up
Be brave

Technorati Tags: Fraud Detection, Nonprofit

8 MORE DAYS FOR CHARITABLE GIVING IN 2006

2006-12-22T20:54:00.000-08:00

8 Days for Charitable Giving in 2006
by Pam Ashlund

You know, I've never seen a holiday fundraising appeal which really focused on tax-time. Maybe smiling children are more appealing than a write-off to a giver...or maybe not!

Here's a re-cap on tax-exempt giving:

Beth's posts on Fundraising Widgets and on Donor Documentation

Pam's post on IRS Regs, Tis The Season to Be Giving

David's post on the great Tax Advantages of Giving Gifts of Stock

The IRS's Roundup of Tax-Exempt Giving

Technorati Tags: Charitable Giving, Donations, Nonprofit, Tax Exempt Donation

PUSHING THE ENVELOPE: NONPROFIT CENSORSHIP?

2006-12-22T20:13:00.000-08:00

PUSHING THE ENVELOPE: NONPROFIT CENSORSHIP?
(originally posted 1/25/06 and cross posted on El Loro)
by pam ashlund

This post is the first in a series on censorship, free-speech, and the power of ideas

Are nonprofits censored or controlled by government funding?

After 1989, if your nonprofit accepts a federal contract of over $100,000, you are subject to the Drug Free Workplace Act. In a "Drug-free workplace", the employer has taken steps and initiated policies to ensure that employees, vendors, and customers are not:

taking or using alcohol or drugs,
selling drugs, or
affected by the after effects of indulging in alcohol or drugs outside of the workplace during non-work time.

Here's the funny part: Does the Act require employees to do drug testing? Nope. Does this mean if we are implementing a drug testing program to comply with the act that we are censoring ourselves? Maybe so.

Just as an examination of anti-depressants can easily turn into a conversation about the nature of the self; or to the spectre of a society ruled by drug induced contentment (or dare I say happiness) turn into a discussion of governmental mind control? How soon after asking the question “what exactly is the difference between using alcohol or using cocaine or marijuana?”, does the conversation become a polemic on why the government spends billions of dollars fighting the war on drugs? Once you get there, you are only a hair away from joining the conspiracy theorists.

The problem with letting the little problem become either philosophical or political is that you risk loosing credibility.

Feel free to talk about how serotonin levels change in a group of subjects taking an SSRI, but ask which is the real you-- “the depressed, angry cynic” of before or the “cheerful, open, calm” person after—and you are in for trouble. In trouble because--it makes people uncomfortable. No one wants to be happy if it is “just” because of a drug.

“But it isn’t real” I hear time and time again. Why do you use the modifier “just” I would ask. “How do you define real?” etc. etc. I might as well be the mad hatter for all the agreement I've received.

Speaking the unpopular is the same basic mistake Galileo made. If he had stopped with some diagrams and theories about the planets revolving around the sun he might not have raised the hackles of the Church. If he had stopped there he wouldn’t have been very different from Copernicus. Instead he “went political”, making comments to the effect of:

“the Bible is written in the language of the common person who is not an expert in astronomy.”

And:

“Scripture teaches us how to go to heaven, not how the heavens go.”

(quotes from “The Galileo Project”). Obviously he was crusin’ for a bruisin’ .

An aquaintance (and I cannot confirm this originated with him) defined culture as “An unwritten set of rules, which serve no necessary function, but if not followed, result in being ostracized from the culture.” He used as examples “eating left handed in the Middle East” and “having anything other than a 'positive attitude' in the US”.

The first resonates because we have distance from the other culture, the second is abrasive because we have no distance from our own culture. Most of us do take for granted that “having a positive attitude” is a desirable thing and from the perspective of a person from another culture (the French let’s say) this is viewed as patently ridiculous.

My question tonight: how far can you push the envelope before they either ostracize you, jail you, or just plain kill you???

Technorati Tags: Censorship, Free Speech, Nonprofit, Drug-Free Workplace,Culture

ALLOCATING YOUR FUNDRAISING COSTS PROPERLY - DON'T BE A SOP

2006-12-20T20:59:00.000-08:00

Allocating your Fundraising Costs Properly: Don't Be A SOP
by Pam Ashlund

I'm sure you've heard of SOP-98-2 right? "What is a SOP?", you may ask. SOP is acronym for "Statement of Position". Today we're talking about SOP-98-2 or "Accounting for Costs of Activities of Not-for-Profit Organizations...That Include Fund-Raising."

SOP-98-2 has been effective since December 15, 1998 and applies to all fundraising activities of NPO's and to state and local government entities. Yes, although most nonprofit managers haven't heard of it, we've been subject to this rule for over eight years.

"Accountability" "Misleading the Public" "How much of your donation goes to the cause". These topics have receive a lot of media play. Honestly, if you give $1.00 to a charity, how much of it will go the cause? Typically 15-20 cents go to overhead. Most folks would be okay with knowing that 80 cents of your buck go to the cause, yes. But what about the cost of fundraising?

If you use a professional fundraiser, it's possible that instead of 80/20, it might be 20/80. If professional fundraisers use full disclosure to the donor they might even be within the confines of the law (laymans speculative opinion). But who would give 20 cents out of every dollar to a cause?

The answer: maybe your nonprofit. Nonprofits are expert at disguising the real costs of fundraising as "general administrative". The blur between job duties opens that door. In a small nonprofit, everybody might be pulling double-duty.

If we consider the real cost, maybe professional fundraisers are just more honest. I myself like the idea of sitting back, doing no work whatsoever and picking up a check from the profession guys. No midnight hours blowing up balloons, no garning silent auction gifts that rarely (if ever) pull the kind of bid they deserve, no more print "ad books" that may or may not even pay the cost of the printer.

Then there is the self-disception that comes after. How many times have I heard "Our fundraiser is so incredibly successful, we raised $1 million dollars!" only to find out that they were talking gross, not net! How much did you spend on the event? I ask. On hearing the answer, I say "Oh, so you really raised $200,000" or something to that effect.

How does all this connect to SOP 98-2? Bottom line, 98-2 is attempt to clarify how a nonprofit should (must) handle the overlap of fundraising costs with education or administrative costs.

Accountants call this overlap a "Joint Activity". SOP 98-2 requires that allocation methods be rational and systematic, result in reasonable allocations and be applied consistently by NPO's given similar facts and circumstances.

The problem? It provides no detailed guidance on how allocations should be calculated or which methods should be used.

if you are going to mix the purposes of fundraising or program info, if you aren’t careful you need to allocate the entire cost to fundraising, and you have to prove that there is an educational content (in that case % fundraising or Direct Mail Association

When your nonprofit makes a solicitation (for example sends a newsletter out with a return envelope for potential donors)that activity is referred to called a joint activity. The criteria: purpose, audience and content. If the activity does not meet all three criteria SOP 98-2 requires the nonprofit to report any costs of a joint activity as fundraising.

Resources:

How to Report a Joint Activity

Tools for Nonprofit Mailers

Technorati Tags: accounting, fund accounting,cost allocation,fraud, fundraising, joint activity, mailers, sop 98-2, nonprofit

THE CHALLENGE OF WORKING FOR (AND STAYING IN) A NONPROFIT JOB

2006-12-19T22:01:00.000-08:00

The Challenge of Working For (and Staying in) a Nonprofit Job
by pam ashlund

PART I - NONPROFIT EYE BURNOUT SERIES

Why did you start working for a nonprofit? Me? In a nutshell, I joined because I found no meaning in helping someone else make money. After college I suffered a few very empty years. I worked for a property management company, and I was miserable.

I couldn't figure out how to inject meaning into my life and I figured either I start selling somebody else's shit, or I went to work helping people. It seemed like a basic "either-or" "good or evil" question. I choose the good.

But since I work in finance and management...I didn't immediately find meaning. When I did it wasn't because I was helping people (or helping the people who help people). It was because I found my passion. I LOVE teaching, coaching and mentoring (i.e managing a team and supervision). I LOVE figuring things out; automating meaningless tasks, producing fantastic and useful data, designing reports that solve problems (i.e. data mining, report writing). I LOVE driving a process past the barriers of bureaucracy, past inertia, past politics...to ACTION.

I found out that I'm a do-er. The only hitch I ran into was internal. I am driven by approval. Yes, maybe we all are...but. I found out that the things I excel at, that I really LOVE, are not really understood by too many. I exist on a quiet plane, rarely "met" by other minds. Sometimes someone catches a glimpse of my talents and when they are impressed, I just beam.

Accounting, Management and other Administrative tasks are pretty much thankless jobs. A sense of noble superiority doesn't really satisfy. And nobody is going to nominate you citizen of the year no matter how your work shines. And in nonprofits there is no such thing as a performance bonus. They are often disallowed by funding sources; or worst still, looked upon as some sort of moral lapse.

Now how is a nonprofit going to retain a talent when there is no carrot? The answer:

it doesn't even get the talent to begin with; or
if it does (often by getting the young and eager), it doesn't keep them.

The result? Nonprofit organizations are left with mediocre leaders who then promote themselves up the ladder. They then can't afford to leave and stay till they retire and while they are there they reduce any talent that comes there way to the lowest common denominator fearing that any talent would be a serious threat that would challenge their job security.

Do I sound burnt out? I don't feel that way. I feel passionate. I feel committed. I feel resolved to be an agent of change. I feel like challenging myself. I feel like changing the world.

Technorati Tags: Job Security, Nonprofit, Retain Employees, Burnout, , Leadership, Accountability, Performance

NONPROFIT TRANSCENDENCE?

2006-12-17T18:30:00.000-08:00

NonProfit Transcendence?
by Pam Ashlund

I get so bored with the same old nonprofit themes at the same old boring conferences and the same old boring nonprofit rags. Yawn.

If those are the yawns, the nonprofit bloggers are the antidote. Inspiration is as close as an RSS feed.

And today I came across a new (to me) voice: Where Most Needed. Written from an Operations perspective, the blog covers topics ranging from accountability, performance measurement to fraud detection.

Last week's article announced the death of nonprofit accountability in a post titled "Accountability is So Last Year". The post suggests our funders will be nudging us to "transcend" accountability next.

I've been fretting about preventing nonprofit burnout, staying off the IRS radar, how to reduce dependance on government funding...but now...it's time to work on transcending accountability!

In California, the Nonprofit Integrity Act was only passed last January, 06, but it's time to move on folks! Seems even Accountability is yesterdays news.

Technorati Tags: Nonprofit, Nonprofit Integrity Act, Social Enterprise, Accountability

BUY YOUR NONPROFIT EXECUTIVE DIRECTOR A CHRISTMAS PRESENT: FOR ONLY SIX DOLLARS!

2006-12-16T21:16:00.000-08:00

Buy Your Nonprofit Executive Director a Christmas Present: For Only Six Dollars!
by Pam Ashlund

Follow-up to my Dec. 9th post on Social Enterprises

I admit it, I have an unabashed love for Harvard Business Review! Why? Because I love a well constructed argument, because I love to see nonprofit issues explored with laser-focus, because I'm a nerd, because, because. Alright already, judge for yourself. Back in 2005, they published an article "Should Nonprofits Seek Profits?". For only six dollars you can download a reprint of the article for your Executive Director (or your organizations biggest proponent of launching a for-profit business venture, maybe someone on your Board???).

In case the title isn't enticing enough, here's the description they offer:

Nonprofits increasingly feel compelled to launch earned income ventures--not only to appear more disciplined and businesslike to stakeholders but also to reduce their reliance on fundraising. There's plenty of hype about the value of earned income ventures in the nonprofit world, but such projects account for only a small share of funding in most nonprofit domains, and few of the ventures make money. ... when the authors examined how nonprofits evaluate potential enterprises, they discovered a pattern of unwarranted optimism. ...potential financial returns are often exaggerated, and the challenges of running a successful business are routinely discounted. ...the biggest downside of such ventures is that they can distract nonprofit managers from their core social missions and, in some cases, even subvert those missions. There are several reasons for the gap between the hype and the reality. One is that an organization's nonfinancial concerns--such as a desire to hire the disadvantaged--can hamper it in the commercial marketplace. Another is that nonprofits' executives tend to overlook the distinction between revenue and profit. ...Earned income ventures do have a role in the nonprofit sector, the authors say, but unrealistic expectations are distorting managers' decisions, wasting precious resources, and leaving important social needs unmet." (emphasis mine)

I couldn't have said it better. To purchase the full article from the Harvard Business School Publishing website, click here.

Technorati Tags: Earned Income, Nonprofit, Social Enterprise, UBIT, Unrelated Business Income

POVERTY NO MATTER HOW YOU SLICE IT

2006-12-13T21:36:00.000-08:00

Poverty No Matter How you Slice It
by pam ashlund

For the fourth consecutive year the poverty rate rose, from 12.5% in 2003 to 12.7% in 2004. The number of people in poverty increased also, by 1.1 million, to 37.0 million in 2004.

37 million people in poverty? In the US? Yep.

"How much can a person make and be "in poverty"?" you might ask.

According to the US Census Bureau, the 2005 Poverty Threshold, without going thru charts and tables, this is how it breaks down:

One Person - less than $10,000/yr; Two Persons - Less than $13K; Three People - Less than $16K; Four People - $20K; etc. etc.

Technorati Tags: nonprofit, poverty, poverty threshold, poverty in america

CARVING OUR WAY TO DISASTER RECOVERY

2006-12-12T20:40:00.000-08:00

Carving Our Way to Disaster Recovery
by Pam Ashlund

Read an exciting article on disaster recovery the other day (I know, I know, proof that I have NO life!)...I came across info on the life expectancy of various digital storage media... average life of a diskette - one year, average life of a CD - ten years - average life of magnetic tape - tops 50 years. All of these involved storage in ideal conditions (temperature controlled, stored vertically, dust free, etc.

Since the advent of the digital age, more and more knowledge is stored electronically, often with no physical counterpart. We take photos with digital cameras, save them on unbacked up hard drives or worse still leave them on the tiny cards that come with our cameras. We write novels and store them on flash drives. We leave these flash drives dangling from our key chains or stuffed in our backpacks.

By way of example, a friend stored all the family photos on a server and in the time it takes to say "power surge" they were gone. No more baby pics. His wife learned from this, and now nothing can stop her from ordering prints from Walgreens. She says it is just comforting to have it in your hands--that digital info. is just too fragile and non-corporeal to rely upon (alright, I admit it, I paraphrased; she didn't use the word "corporeal" but I'm sure that's what she really wanted to say!).

When I first saved a document on a computer, I didn't fear it. I regarded it as a modern day miracle. Finally permanent archive--a way to organize and above all KEEP all of my writing. No more paper that would crumble to dust, no more file folders too lose, no more headaches. Ha ha. Ah the innocence of that comfort.

On the other hand, the Rosetta Stone? 2200 years! I'm thinking of taking up carving.

Technorati Tags: back-up, disaster recovery, database, digital media, nonprofit

WENT TO A GARDEN PARTY: SOCIAL ENTERPRISE, EARNED INCOME, OR PROFIT?

2006-12-09T09:40:00.000-08:00

Went to a Garden Party: Social Enterprise, Earned Income, or Profit
by Pam Ashlund

Los Angeles, CA
Dec 4-6

Attended a three day workshop at the Grantsmanship Center this week. The topic? “Earned Income Strategies”.

Although I couldn’t begin to summarize the three days of info in one post, I think we are all familiar with the risks of income strategies:

Lose money, damage reputation, hurt morale
Mission Drift - Get successful and: lose track of your mission
Funders move on (think you don’t need them anymore)
Become vulnerable to attack on the unfair competition front

And of course…

the dreaded Unrelated Business Income Tax (UBIT)

My take-away's from the meeting:

Any idea would not succeed without a motivated champion of the venture
Don’t confuse “earned” with “unrelated”
Proceeding on ventures without clear goals is a recipe for failure (corollary: starting without a business plan is “flying without a net”
The best nonprofit success stories involve a blending of the purpose of the organization and the business enterprise;
One excellent reason to engage in earned income ventures is that they create new income streams that could fuel building organizational capacity, but there’s a chicken/egg problem, you might have to build capacity to make the venture a success;

and last

The biggest barrier may be our own internal bias; that we’re in business to do social good, and that any kind of money-making enterprise might not be toward that good; or that business itself can never be good (not counting Paul Newman’s spaghetti sauce!)

This last point (our own internal barriers) gave me the most to think about.

The primary fallacy being that the social good is somehow better served by providing all services for free. To believe that perhaps participation could actually increase when clients must pay for a service is still a radical thought. Our presenter explained that the stigma of taking charity (being on the dole, etc.) is so great that many wouldn’t take it as a matter of pride and principle. It’s "the American Way" to want to pull ones own weight.

Another thought provoking question raised: is it a mistake to charge so low that it doesn’t cover the cost of what you do? Since nonprofit programs are so often subsidized with government funding, it may not be a necessity to ask that question. But…how could it hurt? At a minimum,
we need to find out the real costs of providing our services. How else can we assess the cost-benefit of our endeavors?

One other barrier (and for some this might be the toughest to combat): if anybody is unhappy with the idea of launching a social enterprise, if we receive even one complaint or question (from the public, our board or our funders)…do we just bring the whole process to a halt?

This is the chronic attitude of the helpers among us. Do we have to please everybody?

Although this may not be completely on-point here, I feel compelled to quote Ricky Nelson:

It's all right now, I learned my lesson well.
You see, ya can't please everyone, so ya got to please yourself

Technorati Tags: Earned Income, Social Enterprise, UBIT, Unrelated Business Income

DON'T TELL THE DEVELOPMENT DEPARTMENT

2006-12-04T21:52:00.000-08:00

Don't Tell the Development Department
by Pam Ashlund

I'm a big fan of the "Don't Tell the Donor" blog. Where else can we get an insiders look at nonprofit fundraising confessions? This anonymous blogger, known only as "a fundraiser" is apparently a Blackbaud Raisers Edge user.

"A fundraiser" has me (again) pondering the sad cross purposes of fundraising and finance. The two should be like body and mind--inseparable. "A Fundraiser", in a December 1st post titled "Projections, predictions, and the problem of past performance", confides:

...it discourages me when I hear fundraisers who feel they do not have a responsibility to provide cash flow projections and predictions to the finance teams.

It seems obvious that finding a resolution to these problems could only make us more effective. Accordingly I offer a few thoughts of my own, hopefully they'll get us a little further in that direction:

Accountants are bound by (at least) three guidelines:

1) Generally Accepted Accounting Practices (GAAP)
2) The Accrual accounting method
3) FASB 116

To accountants these are "obvious", to fundraising staff (or the general public for that matter) they may remain mysterious and arbitrary.

On the other hand, when an organization has a fundraiser, fundraising staff may count expenses as the occur, but consider the total income only when the event is over. The result (known as the "cash method" of accounting) may be that the financial statements just don't agree with the numbers in fundraising.

What we have here is a failure to communicate!

The tendency may be to abandon all hope and just keep (and refer to) separate records.

The solution? Accountants have no trouble creating a "cross fiscal year" report to reconcile the numbers with those of fundraising.

A simple briefing on accounting terminology and a corresponding understanding of the reporting needs of the fundraising folks...and voila...communication.

Technorati Tags: nonprofit, accrual, cash, fundraising, blackbaud

ASK AND YE SHALL RECEIVE: ERROR 404 FILE NOT FOUND

2006-12-03T10:41:00.001-08:00

Ask And Ye Shall Receive: Error 404 File Not Found
by Pam Ashlund

Before my fingers had left the keys...my prayers were answered. If only I could tag a webpage and know it would still be there when I returned! While I've been tagging used Del.icio.us for a few weeks, I came across another service: Ma.gnolia. I finally got around to importing my bookmarks to Mag. today and was just browsing around, reading the FAQ files, and what did I find? This:

When you add a bookmark to Ma.gnolia, we rush around in the background to save a copy of that web page for your future viewing. Never again will you be lost if a web page moves or gets deleted. Ma.gnolia's saved copies have got you covered, so that what you find stays found.

Would I be pushing my metaphor if I said 'I was lost but now I'm found'? Okay, okay...so how did Ma.gnolia handle the legal/ethical dilemma?

How does Ma.gnolia treat controlled content when making saved copies? Ma.gnolia only makes a saved copy of a web page when directed to do so by a user. We do not crawl the web and therefore you will not find us checking robots.txt. We do, however, watch and respect the ‘no cache’ meta tag should a member attempt to make a saved copy of a protected web page. Additionally, we do not cache images, CSS or Javascript in our saved copies.

Problem solved? I guess I won't know until they dissapear three years from now!

Technorati Tags: back-up, disaster recovery, database, digital media, nonprofit

THE TEMPORALITY OF DIGITAL KNOWLEDGE

2006-12-02T20:33:00.000-08:00

The Temporality of Digital Knowledge
by Pam Ashlund

The nonprofit community has a wealth of information online. Advice from Fundraising to Finance. Whitepapers, ToolKits, Articles. A collective knowledge that could never be found in one book (or ten books for that matter). What worries me is that the owners of each piece of this databank have no commitment, responsibility nor mandate to leave this information on line.

When a website closes, the data goes with it. When a newspaper archives its free material, it is either gone or pay-to-play from that point forward. At the moment this information is all available at a click, but it is not centralized and its very existence is oh so tenuous.

As anyone who has bookmarked or tagged a reference URL has discovered, upon returning to the link, the site is no longer there, the article has been moved, or resides behinds a closed door. These broken links are a fact of the electronic age.

The ethical dilemma: make sure this data doesn't dissapear by saving this material--knowing so much of it maybe protected by copyright, or permission to use only, or...just not owned by the public period.

But the fact remains, they are there now, and I for one, don't want to lose them!

Yes, the search engines may have cached the page; and http://www.archive.org/ might take you back to an older version of a website. But I now have thousand's of pages bookmarked, favorited, or tagged...and I depend upon that information. It is now my encyclopedia, my file cabinet, my everyday work resource.

I'm not proposing new legislation here, but rather the quest for a solution. Maybe a volunteer effort to archive this fantastic, but vulnerable virtual library. It would be a shame to have to continually re-create the wheel everytime a user gets tired of administering a website.

This is my battlecry - save our on-line nonprofit resources! Otherwise all the social bookmarking in the world won't matter.

Technorati Tags: nonprofit, non-profit, ngo, nptech, npo, not-for-profit, disaster recovery, digital age, social bookmarking, tagging

TAX-EXEMPTION IS IN THE EYE OF THE BEHOLDER

2006-11-29T21:03:00.000-08:00

Tax Exemption is in the Eye of the Beholder
by Pam Ashlund

What is the life cycle of a nonprofit organization? What can we expect as we move from visionaries, to implementers, to administrators? Organizational Development professionals have come up with some very valuable takes on the life cycle of nonprofits; and our funding sources have started to rely on that research in their funding selection process.

Seems there are some pretty predictable things that happen as we evolve and therefore we can learn from those we follow. Going through an assessment process can be quite the value-added exercise.

But today I happened upon a different kind of nonprofit life cycle (on the IRS website).

The IRS has a peculiar take on the nonprofit "life cycle"; or maybe not. It is true that life has a beginning, a middle and an end. And that is how the IRS frames it. But their view doesn't just have an ending, it assumes it. Here's how it goes: a nonprofit starts up, then it ages and deals with keeping records over time and keeping up with the current laws (especially those of the IRS); then it goes through what the IRS names "Significant Events". And what is among these significant events? The nonprofit cracks up, does something that blows it, violates a significant law. The IRS calls this "termination of exempt organization". "Boom" that's it.

Now please (especially eager IRS agents) do not take this as an attack on this venerable organization. Just a tiny observation. Perhaps, when looking through the lens of an agency who's job is to collect taxes, this all makes sense.

But let's look at it through another set of eyes. How about these stages of development (often used by foundations to categorize nonprofits):

Infancy (start-up or start-over)
Juvenile (growth period)
Adolescence (growth and decline spurts
Maturity (established)

Note that the story isn't: start, comply, don't comply, close.

Hmmmm

Other resources on nonprofit stages:

Judy Simon's book:
The Five Life Stages of Nonprofit Organizations: Where You Are, Where You're Going, and What to Expect When You Get There

Technorati Tags:nonprofit, non-profit, ngo, npo, not-for-profit, irs, life cycle, nonprofit stages
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OMB, CFR, TITLE 2 AND MORE NONPROFIT EXCITING STUFF

2006-11-27T13:46:00.000-08:00

OMB, CFR, Title 2 and More Exciting Nonprofit Stuff
by Pam Ashlund

For two decades nonprofits have been guided by three OMB circulars: OMB A-133, A-122, and A-110. As of September, 06, two of these three fixtures of the nonprofit world are being phased out and then coming back to life in the Code of Federal Regulations (CFR).

Title 2 of the Code of Federal Regulations–(A-122 becomes Part 230 and A-110 becomes Part 215) to be exact. The rules won't change as far as I can figure. Only the names have been changed. Apparently there were some contradictions between the OMB's and the CFR's. The change will streamline and thereby resolve the conflicts.

Sounds like implementation won't happen until later in 2007 and nonprofits won't really have to comply until government funding sources update their contract language; but it is coming soon.

FYI, I wouldn't worry about compliance or implementation, since we're already bound to follow these OMB circulars.

Read the actual text in the Federal Register, 8/31/2005 (Vol. 70, # 168) or the text of the new and improved Title 2 (in pdf format).

Technorati Tags: nonprofit, non-profit, ngo, npo, not-for-profit, IRS, OMB A-122, A110, OMB Circular, Title 2

DYSFUNCTION & NONPROFIT BURNOUT OR A BALANCED LIFE?

2006-11-24T22:46:00.000-08:00

Dysfunction & NonProfit Burnout or a Balanced Life?
Part III in Burnout Series
by pam ashlund

Choices, choices. Back in a September, '06 post, I started a conversation about fraud prevention in Nonprofit Hall of Shame. A colleague wrote that a significant factor contributing to fraud would be burn-out. This has led me to give a lot of thought to the idea of balance. Not just having a massage or taking a day off, but creating work-home-family-finance-health kind of balance.

In response to my speculations on the causes of fraud, Ken Goldstein proposed a new movement (in his post "Fraud, Burnout and Getting What We Deserve"): "The Nonprofit Selfishness Movement":

We all need to set aside certain times and days to something entirely selfish (and legal). A little "me time" to guiltlessly get away from the stress of constantly being other-focused. Time for our own families, time to take a vacation, and time to recognize our own worth without resorting to embezzling.

With the exception of the adjective "selfish", I whole heartedly agree. Well, one more exception. I used to think we workers (in the "helping" professions) were more inclined to stress than the rest of the business world...but now...I don't think so.

Seems like the general issues of existing in a workplace apply no matter what sector you inhabit.

Today's reading recommendation: The Five Dysfunctions of a Team: A Leadership Fable by Patrick M. Lencioni

The dysfunctions are not what I would have expected:

"Not finance. Not strategy. Not technology. It is teamwork that remains the ultimate competitive advantage, both because it is so powerful and so rare."

Lencioni defines the "five dysfunctions" as: absence of trust, fear of conflict, lack of commitment, avoidance of accountability, and inattention to results.

These human fallibles...might just cause a little bit of stress.

Follow the "Burnout" Series. Want to catch up? Check out these posts:

Part I: Nonprofit Hall of Shame
Part II: Nonprofit Burnout

Technorati Tags: nonprofit, non-profit, ngo, npo, not-for-profit, burnout, dysfunction, fraud prevention, balance, leadership, teamwork

THE LIMITATIONS OF ELECTRONIC DASHBOARDS

2006-11-18T15:46:00.000-08:00

The Limitations of Dashboards
By Pam Ashlund

I first heard the concept of an electronic dashboard introduced in March 24, 1999. There it was, within the 496 pages of Bill Gates’ book Business at the Speed of Thought. It was so exciting to me that I ran back to the office determined to implement. I attended a Microsoft’s Dashboard training and found out that I was sold on an idea that didn’t technically exist. The back-end programming was available, but there wasn’t a commercial product; there wasn’t even a commercial engine to customize. So I waited.

It was 2001, with this visionary Dashboard in mind, that I converted from Fundware to Financial Edge. There were other features that met our conversion requirements, but it was the promise of the Dashboard feature that was number one (two and three were: Integrating FE and RE; and Integrated Assets Software).

But when we launched, there was a problem. An electronic dashboard may be live, but accounting isn’t—it’s accrued after the fact. Maybe 10 days after, maybe 15, maybe more. Until the monthly close, what does the data mean? And if you have to wait for the close, then what kind of early information does your dashboard give you?

After two years of dreaming, the reality was flat. Clever graphics, not a finger on the pulse.

Technorati Tags: Bill Gates, Blackbaud, Dashboard, Financial Edge, Fundware, NPTech

'TIS THE SEASON TO BE GIVING: NONPROFIT CHARITABLE GIVING CONTRIBUTIONS AND MORE

2006-11-16T22:41:00.000-08:00

‘TIS THE SEASON TO BE GIVING:
NONPROFIT CHARITABLE GIVING CONTRIBUTIONS & MORE
by Pam Ashlund

Collecting donations for your nonprofit? As a financial manager (and those that imagine incorrectly that I’m a tax accountant or a CPA) I can’t tell you how often I’m asked about documentation for donors. Some want to know about receipts for cash gifts, the others how to value an in-kind gift. The first has concrete answers, the second has a few gray areas. But for all answers it’s one-stop shopping and must come from one source and only one source: the IRS.

So what follows are quotes from the IRS site, and links to the IRS site, not my personal opinion (because if you want my personal opinions then enjoy them, but don’t use them as a substitute for a tax specialist or a lawyer’s).

The IRS has a great round-up of nonprofit topics. From there you can drill down to: Tax Information for Contributors

For donors wanting to know how to claim a deduction for their contribution, you want: Publication 526; For charities wanting to know the requirements for charitable contributions substation and disclosure, look to: Publication 1771 (Rev. 7-2005) Charitable Contributions Substantiation and Disclosure Requirements

From Publication 1771:

There are two general rules that organizations need to be aware of to meet substantiation and disclosure requirements for federal income tax return reporting purposes:
a donor is responsible for obtaining a written acknowledgment from a charity for any single contribution of $250 or more before the donor can claim a charitable contribution on his/her federal income tax return
a charitable organization is required to provide a written disclosure to a donor who receives goods or services in exchange for a single payment in excess of $75
More on written acknowledgments and written disclosures is addressed in this publication.

NOT FOR CARS, PLANES OR AUTOMOBILES

On this topic, I will venture one opinion, exercise caution in this area, as the rules are very recent, very specific, and red-flag items for the IRS. The rules in this publication do not apply to a donated motor vehicle, boat, or airplane if the claimed value exceeds $500. For information on vehicle donations, see IRS Publication 4302 (Rev. 5-2006) (for rules that apply to the donee) and IRS Publication 4303 (2-2006) (for rules that apply to the donor).

For assistance about valuing donated property, see Publication 561.

AND NOW A WORD FOR A GOOD CAUSE (Click ChipIn to help Beth raise money as a joint effort, a blog experiment and a fundraiser!)

Technorati Tags: nonprofit, non-profit, ngo, npo, not-for-profit, irs, car donation, donor, donation, charitable giving, contribution

DO I DARE DISTURB THE UNIVERSE?

2006-11-16T08:37:00.000-08:00

Do I Dare Disturb the Universe?
by Pam Ashlund

Tuesday I wrote about tagging, but it didn't answer one question: what is all that tagging supposed to achieve? Presumably it’s about categorization (for yourself and for the public), but more significantly it’s about attracting attention (pro’s call that “publicity”).

OK, I admit it, I was perturbed by my Technorati ranking of 170,000, but today I read that they rank 57 million blogs, so maybe anything over a 1 million ain’t bad. LOL

Amy Gahran in her blog “Contentious” has a great article deconstructing Technorati’s ranking methodology. Did I just use deconstructing and methodology in the same sentence? Maybe I need to lay off the coffee!

Seriously folks, I’ll be here all weekend. Try the veal!

But back to Amy…she asks: is “more” better?

Using variables like “posting frequency”, “regional popularity” and “in-bound links” to measure popularity, authority and influence has it’s limitations. In high school, popularity had nothing to do with quality, but that was sad comfort to those of us unpopular kids!

Amy points out that sophisticated bloggers know how to game the system. Therefore linking to other blogs may just be a veiled attempt at self-promotion! No-o-o-o! What kind of low-life would use a devious strategy like that?

Amy advocates for offerings like BuzzLogic which have “a better grasp of what really constitutes influence in conversational media”. But, she adds “Buzzlogic isn’t free, and Technorati is.. " and thinks in the end “you get what you pay for”.

Well, time to sign off before I quote away all of Amy’s posting!

Technorati Tags: Buzzlogic, Nptech, Meta Blog, Publicity, Tag, Tagging, Nonprofit