Social and Behavioral Sciences Commons^™

Does The Voluntary Standards For Excellence Program Improve Reporting Qualities & Financial Ratios Of Nonprofit Organizations?, Harmony Little

MPA/MPP/MPFM Capstone Projects

Problem Statement

The issue of accountability in the nonprofit sector has increased over the past few years, and along with it, questions about the adequacy of information in the 990 forms filed annually by nonprofits to the IRS. The intent of the 990 form is to provide the public with necessary information to evaluate the performance of a nonprofit; however, a number of studies show that there are significant errors on the 990 returns. At the same time, there has been a rise in nonprofit watchdog groups who use the information available on the 990 forms to calculate nonprofits’ financial …