Nonprofit Administration and Management Commons^™

Do Intangible Assets Impact Financial Statement Comparability? A Case Study Of Washington State Hospitals, Andrew Brajcich, Dan Friesner, Matthew Q. Mcpherson

The North American Accounting Studies

Firms are becoming increasingly reliant on intangible assets to create value and differentiate themselves from their peers. Intangible assets are typically reported in the balance sheet using general categories such as “goodwill” or “other intangible assets.” Intangible assets are often unique in their attributes and productive lifespans, which makes them challenging to accurately and precisely record in accounting statements. While the assets themselves provide unique value creation opportunities, it is unclear whether specific intangible assets impact assessments of financial statement comparability. This study investigates whether the existence of various types of intangible assets leads to differences in financial statement comparability …

Nonprofit Spotlight: Choice Humanitarian, Erica Jensen

Journal of Nonprofit Innovation

No abstract provided.

Research Summaries: Access To Education, Erica Jensen

Journal of Nonprofit Innovation

No abstract provided.

Full Issue: Access To Education, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Landscapes Of Learning: How Nonprofits Are Bridging Educational Divides, Erica Jensen

Journal of Nonprofit Innovation

No abstract provided.

Lack Of Women In Federal Level Politics In The United States, Ellie E. Romans Draper

Journal of Nonprofit Innovation

This paper explores the enduring underrepresentation of women in U.S. federal politics, analyzing historical exclusions and contemporary challenges. It identifies that, despite women constituting 50.5% of the population, they held only 28% of Congressional seats in 2023. The study assesses barriers such as the scarcity of female role models, inadequate support, and entrenched societal expectations that discourage political participation. Key findings suggest that these factors not only restrict women's entry and progression in politics but also affect democratic integrity and policy inclusivity. It highlights the organization She Should Run, which encourages women from diverse backgrounds to pursue political office, providing …

The Collective: Elevating Care For Children Through Collaboration, Cameron Outlaw

Journal of Nonprofit Innovation

A Child’s Hope Foundation fosters connection in the orphan care space through The Collective, an association composed of NGOs, care providers, and government agencies. The focus of The Collective is to eliminate isolation in orphan care by connecting everyone in the space to the support they need. A Child’s Hope Foundation fulfills these needs through connecting caregivers to needed resources, building partnerships with governments and nonprofit agencies, and supporting family placement for children.

Enhancing Data-Driven Decisions By Improving Nonprofit Transparency And Collaboration: A Study Of The Accessibility Of Nonprofit Data In The Global Landscape, Angie Holzer, Beverli Dewalt, Louis Ye

Journal of Nonprofit Innovation

This paper addresses the pressing need for enhanced transparency of nonprofit data to improve nonprofit collaboration, emphasizing the development of a global nonprofit database. Globally, there is a lack of transparency and accessibility to nonprofit data, which reduces the ability to make better decisions 1) between nonprofits as they work to collaborate and improve outcomes, 2) with nonprofit resource providers (foundations, volunteers, donors, company CSR programs, governments, grantees, etc.) when making decisions about who to support, and 3) with nonprofits as they attempt to reach those who need their services. By analyzing 34 nonprofit databases from the European Union, the …

Repurposing The Land Of An East Los Angeles Church: The Discovery Of How Small And Medium Sized Churches Through Affordable Housing Can Combat Homelessness While Revitalizing Its Nonprofit Status, Donald Cook, Donald Ray Cook Ii

Doctor of Ministry Projects and Theses

In order to live, humans need to sleep; therefore, sleep is mandatory, but unfortunately, everyone does not have the option of sleeping inside. Subsequently, many homeless encampments have developed in many countries. The perspective that people have often determines their response to homelessness. One person might view a homeless encampment as a problem that needs to be removed while someone else can view it as an opportunity to serve the least of these. Not only did Adam and Eve experience homelessness when removed from the Garden of Eden, but Mary, Joseph, and Jesus experienced first-hand the rollercoaster of inadequate housing. …

The Role Of Innovation Hubs In Driving Local Entrepreneurial Behavior: The Case Of Creativa Innovation Hubs In Qena And Aswan, Lamees Koura

Theses and Dissertations

This study investigated the role of innovation hubs in driving innovation and entrepreneurial behavior among local communities, ultimately contributing to the development of better national entrepreneurship ecosystems. The researcher employed a qualitative methodology using a case study approach to conduct an empirical investigation to obtain deeper insights into the innovation hubs phenomenon using the Creativa Innovation Hubs initiative in two governorates in Upper Egypt, Qena and Aswan. Semi-structured in-depth interviews were conducted with twenty individuals between beneficiaries and managers of Creativa innovation hubs. The study demonstrated that government efforts to promote entrepreneurship through the Creativa Innovation Hubs Initiative significantly influence …

How Can Faith Based Nonprofits Acquire And Retain New Donors From Generation Z?, Mariana Combariza

Undergraduate Honors Theses

Faith-based nonprofits, such as World Vision or Compassion International, are aware that their primary donor demographic is aging. As such, they face pressure to engage younger generations who will likely become their future financial supporters in order for their nonprofit work to be sustained. Although multiple qualitative studies have demonstrated the interest and desire that Generation Z has to donate to causes they believe in, further research is needed to understand their donation behavior and how it correlates to nonprofits’ marketing strategies. In this study, we use quantitative and qualitative data from over 243 randomly selected Gen Z college students …

The Role Of Japan’S Labor And Social Security Attorney (Sharoushi) In Expanding Social Security Coverage; A Benchmark Model For Indonesia’S Perisai, Kader Jkn, And Agenalis", Yoshihiko Ono

Jurnal Administrasi Bisnis Terapan

This study examines the role of Japan's Labor and Social Security Attorney, known as Sharoushi, in expanding social security coverage and ensuring the effective collection of insurance premiums and providing Human Resources Consultation. The Sharoushi system, alongside Japan’s labor insurance office associations, has significantly contributed to the inclusivity and sustainability of Japan's social security framework, especially for small and medium enterprises (SMEs). The study mainly analysis Sharoushi system and compares the Sharoushi system with Indonesia's similar professions, such as Perisai, Kader JKN, and Agenalis, which were inspired by Japanese models and implemented to support informal sector workers. This comparative analysis …

The Leadership Identity Presented On Linkedin, Carl L. Tolbert

The Journal of Values-Based Leadership

LinkedIn has evolved in a way similar to other social media platforms but is unique in that it focuses on professional networking and careers. Many professionals seek to showcase their leadership skills and philosophies as part of a publicly showcased online persona. This paper aimed to examine the posts specific to leadership and thematically investigate presentation strategies, motivation, and purposes behind the posts. The paper begins with a historical review from the inception of LinkedIn through pivotal milestones in the history of the company. Key concepts from the literature are then reviewed specific to social media use and motivations behind …

The Forgotten S.O.P., Kamille Stevens

Capstone Projects and Master's Theses

The Institute for Innovation and Entrepreneurship Development (iiED) is dedicated to cultivating entrepreneurship and economic growth within the Monterey Bay. Its goal is to create a pipeline of entrepreneurs from the Monterey Bay region who remain local and are able to increase the number of businesses and high-paying jobs in the area. To reach this goal, iiED provides multiple opportunities to its participants and tailors those opportunities based on their feedback.

Recently, iiED’s management has begun to experience turnover as individuals retire or reduce their work hours. As a result, iiED has begun to depend on the specialized knowledge of …

A Thanksgiving Without Family: A Covid-19 Employer Dilemma Case, Michael Dobbs

Journal of the North American Management Society

Based on an actual organization in the Midwest, this case describes the Director of an alcohol and drug rehabilitation center located in the Midwest and her adoption of policies to address the threat of Covid-19 to employees, clients, and the community. Names have been changed, but the facts of the case are based on employee descriptions of the organization, its director, and its new policies. The case presents students with an opportunity to wrestle with real-world situations that they themselves have faced and with which they are familiar. In this paper, I present the case itself, the worksheet assignment for …

Social Capital, Post-Industrial Society, And Faulty Industry Experience: Higher Education’S Engagement Opportunity In Applied Disciplines, Asa B. Wilson, Steven A. Stovall, Edward Crowley

Journal of the North American Management Society

Higher education faces two currents - declining social capital support and the post-industrial transition. Both impact the academy and its students. The associated challenges are discussed as engagement opportunities for the academy in applied disciplines. Also, the instructional value of faculty industry experience (IE) is defined as an attribute of social capital. It fosters student engagement while building an experiential learning bridge from the classroom to the workplace. A composite case based on faculty social capital backgrounds illustrates how faculty IE augments program development, academic rigor, student readiness, research creativity, industry linkages, and community impact. Follow-up research opportunities are identified.

Journal Management, Administration, And Promotion: The Power And Impact Of The Jnams Relaunch, Michael Dobbs, Heather S. Mcmillan

Journal of the North American Management Society

No abstract provided.

Employee Mindfulness And Employee Perception Of Servant Leadership Behaviors On Trust In Managers Within Nonprofits, Shannon Mullins

Electronic Theses and Dissertations

Nonprofit organizations contribute significantly to the growth and progress of economies worldwide by offering needed services and support to communities. Fostering a positive workplace culture is a critical leadership priority within nonprofit organizations, and leaders must not only attract, but they must strengthen and motivate their workforce. A staple of all positive work cultures is the presence of healthy interpersonal relationships, built on trust. Trust is an essential organizational attribute, a crucial factor in the quality of relationships. Managers must understand how their behaviors affect the extent to which their workers trust them and should exhibit a style of leadership …

Refereed Research - Religiosity And Sociality As Sources Of Resilience For Women Subsistence Entrepreneurs During The Pandemic, Rozina Akther

Subsistence Marketplaces

This study examines challenges faced by subsistence women entrepreneurs during COVID-19, the crisis of 2020, and their resilience in addressing the circumstances. The results of qualitative interviews with 13 subsistence marketplace women entrepreneurs in Bangladesh are presented in this article. In the current study, two themes are found to best capture the experiences and resilience of women business owners in the subsistence marketplaces. Furthermore, the study provides important insights from informant interviews, showing how women business owners navigate their operations during a pandemic. It highlights attributes such as relational strength and faith in a higher power that contribute to their …

Review Of “Social Entrepreneurship In India: Quarter Idealism And A Pound Of Pragmatism” By Madhukar Shukla (2020), Meena Raghunathan

Markets, Globalization & Development Review

The article is a review of ‘Social Entrepreneurship in India: Quarter Idealism and a Pound of Pragmatism’ by Madhukar Shukla. It summarizes and offers clarification and elaboration of key concepts covered in the book. These include the definition of social entrepreneurship, the taxonomy of social entrepreneurs, what characterizes them, various forms that such organizations may take, and whether social entrepreneurs are fundamentally different from other entrepreneurs or similar in many ways.

The review points out the value of the book for those in social development, argues that the book is for India as well as of universal interest, and …

Raising The Bar: Improving How To Assess Evidence Quality In Evaluating Systems-Change Efforts, Marina Apgar, Thomas Aston, Mieke Snijder, Tom Zwollo

The Foundation Review

Facing the great scale of societal challenges, philanthropic organizations are increasingly calling for systems change. Evaluating systems change requires innovative approaches that respond to the complexities of such change in ways that support equity and multiracial democracy rather than undermining them.

A key concern in evaluating systems change is how to do so rigorously. Rigor has traditionally been equated with evaluative criteria such as independence and objectivity, and experimental methods and evidence hierarchies which sit uncomfortably with both complexity and equity. Yet when taking an alternative approach, many philanthropic organizations fear that without these standards, there are no standards at …

What Practices For Shifting Power Are Core To Advancing Racial Equity?, Kantahyanee W. Murray, Ji Won Shon, Ashley Barnes, Natalia Ibanez, Karuna Sridharan Chibber, Janelle Armstrong-Brown, Elvis Fraser

The Foundation Review

Power-shifting approaches are increasingly being recognized as practical solutions funders can employ to amplify the voice and agency of grant partners and communities, especially those historically under-resourced and marginalized.

Informed by a literature review and interviews with funders, grant partners, and thought leaders, this article describes four common practices for shifting power to advance equity: embed a racial equity lens into the process to shift power; demonstrate a genuine commitment to communities; give grant partners the power to define success; and embrace an internal systems change orientation.

This article explores the capabilities, mindsets, policies, skills, and resource considerations needed for …

Enticing Institutions To Become More Inclusive And Responsive: Lessons From The Colorado Health Foundation’S Locally Focused Work, Douglas Easterling, Jehan Benton-Clark, Scott Downes, Phillip Chung

The Foundation Review

Equity-focused foundations have generally sought to change institutions, systems, and structures through advocacy, policy change, and community organizing — either on their own or by supporting activist organizations. This article examines an alternative philanthropic strategy: directly engaging and supporting the institutions that need to become more diverse, inclusive, and responsive to the communities they should be serving.

The Colorado Health Foundation has “enticed institutions” as one element of its Locally Focused Work effort, launched in four Colorado communities in 2017. With LFW, program officers actively seek to build supportive relationships with a wide range of community-based organizations and actors who …

Forest For The Trees: Collective Accountability And Trust As Groundwork For Systems Change, Shaady Salehi, Pia Infante

The Foundation Review

Since 2020, trust-based philanthropy has gained momentum as a strategy to alleviate inherent power imbalances between funders, nonprofits, and the communities they serve. The cornerstone of the approach is a set of grantmaking practices, such as multiyear unrestricted funding and streamlined paperwork, that support nonprofit self-determination toward achieving impact goals.

At a deeper level, trust-based philanthropy is driven by core values that position funders as collaborators and supporters working alongside nonprofits to advance a more just and equitable society. This requires a radically different stance on accountability from conventional philanthropic norms. Rather than reinforcing a sense of one-way transactional accountability, …

A Systems And Innovation Approach To Attune Grantmaking For Early Childhood To What Matters Most At The Point Of Service, Wally Patawaran

The Foundation Review

This article discusses how and why The JPB Foundation, a nationally focused private philanthropy in the United States, promoted multistakeholder innovations as it evolved its strategy for early childhood health equity. Through coordinated grantmaking, its cross-sector partnerships over the past decade shifted the science, clinical practice, and public discourse on early life stress.

Building on field learning and trusted relationships, JPB and its partners paved the way for a reimagined paradigm of care that brings ecosystem stakeholders together to overcome competing frictions inhibiting their mutual flourishing. Working collaboratively with grantees as their champion and thought partner, JPB formulated an agenda …

A Philanthropic Theory Of Systems Transformation For Advancing Equity In The Polycrisis, Michael Quinn Patton, Ruth Richardson

The Foundation Review

The term “polycrisis” calls attention to overlapping, mutually reinforcing, and potentially disastrous trends and crises that are interconnected, like climate change, increasing global inequities, widespread disinformation, pandemic dangers, the ravages of war, and pollution of land, air, and water. Vulnerable and marginalized populations are most directly affected by the intensifying problems that are manifested in the polycrisis.

This article, on the occasion of the 15th anniversary of The Foundation Review, invites readers to ponder the risks posed by the polycrisis and how philanthropy might look beyond business as usual to respond to those risks. We review the evolution of philanthropic …

Executive Summaries

The Foundation Review

No abstract provided.

The Weight Of Power: Reframing Evaluation In Philanthropy To Amplify The Voices Of Communities Of Color, Martena Reed, Blanca Flor Guillen-Woods, Kantahyanee W. Murray, Dabney Brice, Ashley Barnes, Liza Mueller

The Foundation Review

Philanthropy’s current structure and practices perpetuate a relationship with nonprofits led by people of color that can keep foundations removed from the work and keep these nonprofits fighting to stay effective and sustainable. When equitable and responsive strategies to support grant partners are implemented, however, relationships and power begin to shift.

This article explores the complexities of philanthropy’s relationship with POC-led nonprofit and grassroots organizations as mediated by evaluation and reporting practices. By critically analyzing these practices and power dynamics within philanthropy, it aims to uncover the root causes of disparities and establish a basis for creating pathways toward greater …

Resourcing Transformational Strategies: How Funding With The Right Timescales, Places, And Relationships Can Advance Multiracial Feminist Democracy, Lauren Jacobs, Elly Matsumura, Rachel Rosner, Eric Wat

The Foundation Review

This article explores how philanthropy can support movement organizations and networks organizing for long-term power building that transforms who holds governing power. PowerSwitch Action, a network of influential regional advocacy and organizing groups in the U.S., draws on a recent evaluation that laid out key elements of its approach to the work to share learnings in hopes that they will benefit both other movement organizations and the philanthropic sector that provides critical backing to the field.

Specifically, the article identifies three recommendations for funders: 1) support long-term efforts to shift governing power rather than expecting quick victories; 2 recognize how …

Tfr 16.2 Full Issue

The Foundation Review

No abstract provided.