Developing an Operating Budget for Extended Family, Inc.: A Not-for-Profit Human Service Organization

2008 ◽  
Vol 23 (1) ◽  
pp. 129-144 ◽  
Author(s):  
Karyl A. Mammano ◽  
Thomas N. Tyson

In this case, you will develop an operating budget for Extended Family, Inc., a not-for-profit (NFP) human service organization. Completing this budget successfully requires a high level of decision making, as you must determine the number of cost pools and allocation bases upon which common costs are to be allocated to the organization's three revenue-generating programs. This case will expose you to many real-world issues that NFP financial managers confront when they prepare operating budgets. These issues include: (1) allocating revenue among programs; (2) distinguishing among program, administrative, and fundraising costs; (3) properly treating temporarily restricted contributions; and (4) facing an array of ongoing financial challenges connected with NFPs.

2013 ◽  
Vol 2 (1) ◽  
pp. 17-34
Author(s):  
Sari Viciawati Machdum

Zakah in Indonesia has a great potential in contributing the improvement of life quality of people in need in Indonesia. With this such potential, many Amil Zakah Institutions (Lembaga Amil Zakat/LAZ) are founded in Indonesia as faith based organizations (FBO). The literatures mentioned that Faith Based Organization has already taken its own place in the world of Social Work and Social Welfare. This article discussed the LAZ existence as one of the FBO in Indonesia. Utilization of zakah from charity to empowerment--including economic empowerment—has been an evidence that LAZ evolved into a better direction. This certainly can negate the negative stigma that has been pinned to social services of the FBO. Keywords: faith based organization, human service organization, manajemen, lembaga amil zakat


Author(s):  
Nilmini Wickramasinghe ◽  
Steve Goldberg

In today's cost challenged healthcare environment accountable care and evidence-based decision making have become important considerations. Contemporaneous to this is the fact that the superior management of diabetes has become a global priority especially given the exponential increase in the number of diabetes patients as well as the financial implications of treating this silent epidemic. Thus, this research focuses on trying to address these respective yet critical issues by examining the possibility of using a mobile web-based reporting system that taps into existing widely available resources to monitor and manage gestational diabetes. To test this solution, we adopted a randomized control trial with two-arm cross over applied to a not-for profit hospital in Victoria, Australia. From the perspective of practice, we have uncovered far reaching implications for hospital management's cost vs. quality care to patients. In particular, it appears that the adoption of smartphones to support many aspects of care and patient-clinician interactions is prudent.


2006 ◽  
Vol 24 (1) ◽  
pp. 7-19 ◽  
Author(s):  
Martin Livette

PurposeVarious studies have shown that nearly three‐quarters of older people living within retirement housing are female single persons, leading some researchers to argue that sheltered housing is essentially a gender or health‐related issue, which can be explained demographically. Possible differences in the buyer behaviour of men and women or single people and married couples are ignored. If differences exist, the approaches adopted by not‐for‐profit agencies to improve the decision‐making process may need to differentiate between the sexes and marital states. The purpose of this paper, therefore, is to comment on the differences in the process and contrast some of the results of the research.Design/methodology/approachA sample of about 200 respondents was selected from all purchasers of retirement housing in the West Midlands region of England. Semi‐structured interviews were undertaken with 20 respondents.FindingsThe findings demonstrate that differences exist of less than one‐fifth of the decision‐making factors explored in the study.Originality/valueDifferences can limit the number of suitable options for the purchaser. Therefore, not‐ for‐profit agencies, when providing information and offering advice about housing alternatives, need to appreciate differences between the sexes and marital states in terms of the provision of stairs, the garden, loneliness and problems or difficulties associated with bereavement; the number of builders contacted and schemes known; and the awareness and consideration stages of the decision‐making process relating to a number of housing alternatives.


1985 ◽  
Vol 7 (3) ◽  
pp. 11-12
Author(s):  
Ralph Anderson

Today human services organizations are faced with rapidly changing demands. In the 1980's, referred to as the decade of accountability, powerful new forces have entered into what was a neatly packaged human service operating environment. Accountability has led divergent human service stakeholders to impose new sets of constraints and expectations on the human service organization.


Urban Studies ◽  
2017 ◽  
Vol 55 (9) ◽  
pp. 1924-1942 ◽  
Author(s):  
Tony Manzi ◽  
Nicky Morrison

Originally seen as the ‘third arm’ of UK housing policy, the independent, not-for-profit housing association sector had long been seen as effective in ‘filling the gap’ where the state or market were unable to provide for households in need. Since the 1980s in particular, successive governments had viewed housing associations in favourable terms as efficient, semi-autonomous social businesses, capable of leveraging significant private funding. By 2015, in contrast, central government had come to perceive the sector as inefficient, bureaucratic and wasteful of public subsidy. Making use of institutional theory, this paper considers this paradigm shift and examines the organisational responses to an increasingly challenging operating environment. By focusing, in particular, on large London housing associations, the paper analyses their strategic decision-making to address the opportunities and threats presented. The paper argues that in facing an era of minimal subsidy, low security and high risk, the 2015 reforms represent a critical juncture for the sector. Housing organisations face a stark dilemma about whether to continue a strategy of ‘profit for purpose’ or to embrace an unambiguously commercial ethos. The article contends that the trajectory of decision-making (although not unidirectional) leads ultimately towards an increased exposure to risk and vulnerability to changes in the housing market. More fundamentally, the attempt to reconcile social and commercial logics is likely to have wider consequences for the legitimacy of the sector.


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