Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 2 of 2

Full-Text Articles in Business

Manchester Center: A Comparative Analysis Of Similar Local Nonprofits Using Financial Ratios, Brittani Wilson Jan 2009

Manchester Center: A Comparative Analysis Of Similar Local Nonprofits Using Financial Ratios, Brittani Wilson

MPA/MPP/MPFM Capstone Projects

The Manchester Center is a nonprofit agency located in Lexington, KY whose mission is "to enrich lives in our neighborhood through educational, recreational, and social activities." A project team from the University of Kentucky studied the Center's finances, internal business processes, employee development, and services to customers to develop a balanced scorecard. It became evident to the team that the center was strained financially and additional funds would be beneficial to the organization However, before any suggestions could be made it was important to determine where the Manchester Center stood financially compared to similar nonprofit organizations in the Lexington area. …


Growth And Stability Of Local Government Taxes: An Analysis Of The Lexington-Fayette Urban County Government’S Tax Revenue Portfolio, Nathan Phelps Jan 2009

Growth And Stability Of Local Government Taxes: An Analysis Of The Lexington-Fayette Urban County Government’S Tax Revenue Portfolio, Nathan Phelps

MPA/MPP/MPFM Capstone Projects

Adequate tax revenues are critical for a government to operate and maintain the delivery of services that its citizens depend. The stability of these revenues is necessary for a government to accurately forecast future revenue growth and to ensure that balanced-budget requirements are met. The Lexington-Fayette Urban County Government (LFUCG) depends upon five primary tax sources for nearly 95% of its tax revenue. These taxes comprise the city’s tax revenue portfolio and include the business net profits tax, employee withholdings tax, franchise tax, insurance premiums tax, and the property tax. Each of tax possesses unique characteristics that dictate their susceptibility …