Recent Trends in Nonprofit Balance Sheets and Capital Investment
Thursday, October 23, 2014 1:00pm-2:00pm EDT
Thomas Pollak, Former Program Director, National Center for Charitable Statistics at Urban Institute
Dennis Gephardt, Vice President and Senior Analyst, Moody's Investors Service
Una Osili, Director of Research, Indiana University Lilly Family School of Philanthropy
This webinar will discuss nonprofits' financial structure and their use of secured and unsecured debt, share new research from NCCS and look at how nonprofits' debt structure affects Moody's ratings of not-for-profit organizations.
Click here to view the presentation slides from this webinar
The Tax Policy and Charities project analyzes the many interactions between the tax system and the charitable sector, with special emphasis on ongoing fiscal debates at both the federal and state levels.
A joint project of the Urban Institute and The Center for What Works The Outcome Indicators Project provides a framework for tracking nonprofit performance. It suggests candidate outcomes and outcome indicators to assist nonprofit organizations that seek to develop new outcome monitoring processes or improve their existing systems.
NCCS's 5-year plan calls for the development of detailed studies of different nonprofit subsectors. Analyses of the following subsectors are underway or already completed (links to be provided when available):
From 1999 to 2004, researchers at the Urban Institute's National Center for Charitable Statistics (NCCS)/ Center on Nonprofits and Philanthropy and the Center on Philanthropy at Indiana University explored issues of nonprofit fundraising and administrative cost reporting. The goal of the project is to increase understanding of cost reporting, and to work with practitioners, policymakers, and the accounting profession to improve measurement and reporting. The project has come to be known as the "Nonprofit Overhead Cost Study."
NCCS has worked closely with the IRS, State Charity officials, and GuideStar over more than two decades to improve the quality and quantity of information available about nonprofit organizations. Current projects include the annual IRS Form 990 meeting, the NASCOnet SuperSchema, and various state database and e-filing systems. To learn more about NCCS e-filing, please view our E-Filing Project home page or go to http://efile.form990.org to see our IRS-certified Form 990 e-filing system.
UCOA, the Unified Chart of Accounts for nonprofit organizations, is a chart of accounts freely available on this site to any nonprofit organization, accountant, or consultant. The system is designed so that nonprofits can can quickly and reliably translate their financial statements into the categories required by the IRS Form 990, the federal Office of Management and Budget, and into other standard reporting formats. UCOA also seeks to promote uniform accounting practices throughout the nonprofit sector.