1. Non-Profit Management

2. Topics of Discussion Overview of non-profits- 501c(3) and 501c(4)
Governance
Board Roles
Staff Leadership
Unique Differences- Financial Management, Accountability
Resources

3. Non-Profit Status 501(c)3: 501(c) 4: Legal obligation to file 990
Exempt from Federal corporate taxes, but still pay state & local
Contributions from funders are tax deductible
501(c) 4:
Lobbying
Engage in unlimited lobbying in furtherance of social welfare purposes

4. Board of Directors and Roles
Responsibilities:
Chairman, Vice Chairman (x2), Secretary, Treasurer and Directors
Volunteers, no compensation
Communication w/ Board
Hire/approve key leadership
Provide foresight, oversight, and insight- financial oversight
Advocates for non-profits mission & fundraising
President on Board serves as a non-voting Board member
By-Laws/Terms

5. Scale/Leadership Size and Scale of Non-Profits
Funding- government, federal charters, donors, corporations, etc.
Micro- annual gross receipts less than $1 Million
Small- (Range $1-$10 Million/year)
Medium- (Range $10-$30 Million/year)
Large- (Range $30-$100 Million/year)
Mega- ( Range of $100M plus)

6. Executive Leadership Executive Director vs. President/CEO
External role
Reports directly to the Board
Media and PR
Large financial relationships
Final decision maker

7. Executive Leadership Chief Operating Officer Vice President
Internal Role Internal/External-Media
Onboarding and Hiring Financial Relationships
Evaluation/Impact Measures Fundraising/Revenue
Daily Operations/Finances Internal Operations
Strategy Development Strategy Development
Backups in place, no single point of failure !

8. Key Differences as a Non-Profit

9. Key Differences as a Non-Profit
Financial Management
$.90 of every dollar going to direct services
Daily/Weekly measures in place for managing expenses and revenue
Fiscal and Public Transparency
#1 Responsibility of the Board
Fundraising
Annual Audit and 990

10. Key Differences as a Non-Profit
Public Information
Annual Report (mission, activities/services, results and impact)
IRS Form 990- always have 3 years readily available
Audited Financials

11. Resources Council on Foundations (www.cof.org)
Non-profit leadership association of grantmaking foundations and corporations
Provides tools needed by philanthropic organizations to enhance and sustain their ability to advance a common goal
Forces for Good: Six Practices of High-Impact Non-Profits
The Little Book of Boards: Erik Hanberg
Fierce Conversations: Susan Scott (very applicable to non- profit world)

12. Resources The Management Center (www.managementcenter.org)
Trainings, Tools and Resources
Based in Washington, DC
Managing to Change the World: The Nonprofit Manager’s Guide to Getting Results: Alison Green and Jerry Hauser

13. Questions?!?