Les ONG américaines font l'objet d'une surveillance quant à leur gouvernance et la qualité de leurs comptes. Elles sont même notées par des organismes comme le Charity Navigator.
Chris Roush presents "Investigating Nonprofits" in Minneapolis on Oct. 4, 2011 at the Star Tribune during the Reynolds Center's free workshop, "Business Journalism Boot Camp."
For more information about training for business journalists, please visit businessjournalism.org.
This session will provide unique insights and information surrounding both the organizations donor file, and the mailing list’s that make up new donor acquisition efforts. The discussion will include topics such as:
o The Donor File - Most Important Asset for an Organization
o Types of Lists - Markets and Targeting
o Sources of Information & Types of List Transactions
o Structure of Acquisition Plan & Strategy
o Education & Fundraising
o Attrition & Acquisition of Donors
I have posted the first version of the PledgeGo pitch deck. This is a high-level presentation of the PledgeGo model and the value we bring to our donors and charities.
The Halo Report is a nationwide survey of Angel Groups' investment activity produced by the Angel Resource Institute, Silicon Valley Bank and CB Insights. The Q1 2014 Halo Report finds median round sizes increased to $980K per deal, and pre-money valuations rose to $2.7 million in the quarter. Investments in Internet-related companies jumped significantly, while dollars invested in mobile and healthcare companies dropped.
The Community Foundation for Palm Beach and Martin Counties, in partnership with Allegany Franciscan Ministries, conducted the 2nd Annual Nonprofit Survey to gather data regarding the needs in the community, the state of nonprofits and how best funders could be of assistance. Respondents were asked about their current challenges, the impact the economic downturn has had on the services they offer and their most pressing funding needs. Here are results related to Central and Western Palm Beach County.
The survey of more than 1,900 nonprofit leaders in markets nationwide found that while there are some signs of hope, many nonprofits are straining under year-after-year increases in the demand for services. If you're interested in a customized report by geography or sub-sector, please contact Nonprofit Finance Fund!
The Community Foundation for Palm Beach and Martin Counties, in partnership with Allegany Franciscan Ministries, conducted the 2nd Annual Nonprofit Survey to gather data regarding the needs in the community, the state of nonprofits and how best funders could be of assistance. Respondents were asked about their current challenges, the impact the economic downturn has had on the services they offer and their most pressing funding needs. Here are the overall results. A recording of a webinar that corresponds with this presentation is also available at www.yourcommunityfoundation.org/economy.
Chris Roush presents "Investigating Nonprofits" in Minneapolis on Oct. 4, 2011 at the Star Tribune during the Reynolds Center's free workshop, "Business Journalism Boot Camp."
For more information about training for business journalists, please visit businessjournalism.org.
This session will provide unique insights and information surrounding both the organizations donor file, and the mailing list’s that make up new donor acquisition efforts. The discussion will include topics such as:
o The Donor File - Most Important Asset for an Organization
o Types of Lists - Markets and Targeting
o Sources of Information & Types of List Transactions
o Structure of Acquisition Plan & Strategy
o Education & Fundraising
o Attrition & Acquisition of Donors
I have posted the first version of the PledgeGo pitch deck. This is a high-level presentation of the PledgeGo model and the value we bring to our donors and charities.
The Halo Report is a nationwide survey of Angel Groups' investment activity produced by the Angel Resource Institute, Silicon Valley Bank and CB Insights. The Q1 2014 Halo Report finds median round sizes increased to $980K per deal, and pre-money valuations rose to $2.7 million in the quarter. Investments in Internet-related companies jumped significantly, while dollars invested in mobile and healthcare companies dropped.
The Community Foundation for Palm Beach and Martin Counties, in partnership with Allegany Franciscan Ministries, conducted the 2nd Annual Nonprofit Survey to gather data regarding the needs in the community, the state of nonprofits and how best funders could be of assistance. Respondents were asked about their current challenges, the impact the economic downturn has had on the services they offer and their most pressing funding needs. Here are results related to Central and Western Palm Beach County.
The survey of more than 1,900 nonprofit leaders in markets nationwide found that while there are some signs of hope, many nonprofits are straining under year-after-year increases in the demand for services. If you're interested in a customized report by geography or sub-sector, please contact Nonprofit Finance Fund!
The Community Foundation for Palm Beach and Martin Counties, in partnership with Allegany Franciscan Ministries, conducted the 2nd Annual Nonprofit Survey to gather data regarding the needs in the community, the state of nonprofits and how best funders could be of assistance. Respondents were asked about their current challenges, the impact the economic downturn has had on the services they offer and their most pressing funding needs. Here are the overall results. A recording of a webinar that corresponds with this presentation is also available at www.yourcommunityfoundation.org/economy.
Making a Transformational Deposit with HOPE means that people and places throughout the Deep South have access to financial services that provide jobs, housing, community infrastructure, asset development and address socio-economic challenges confronting one of the nation’s most impoverished regions.
Americans are some of the most generous givers on the face of the planet. They reach into their pockets and take out their checkbooks on behalf of others more often than any other industrialized nation.
The Sky is Falling? Impact of Tax ReformBloomerang
https://bloomerang.co/resources/webinars/
Larry C Johnson will interpret the early data and share the significant growth opportunities created by the new legislation.
For most nonprofits, planning for their future isn't the first thing on their minds. That's why the California Community Foundation in Los Angeles developed the Planned Giving Toolkit to assist nonprofits expand their fundraising horizons and better prepare for their future.
This is the presentation that accompanied a series of free workshops CCF held across the county to help nonprofits implement planned giving programs. This presentation can be used by any nonprofit to present to their boardmembers, donors, and others who would be interested in being leaving planned gifts.
These slides are taken from the graduate financial planning course "Introduction to Charitable Planning" at Texas Tech University. Details at www.EncourageGenerosity.com
Grant Writing in 2021: What’s Different and What’s the Same?TechSoup
2020 was quite a year! There was not much “business as usual” and we all had to adapt to new ways of doing things. Nonprofit organizations were significantly impacted by the epidemic and not only suffered from a lack of funds, but also saw an increase in people needing services. How do we move forward in our grant writing strategies in 2021? During this webinar, we discuss trends in giving, what has changed, and what remains the same so we can weather the storm and continue providing important, mission-driven services.
When you Retire you’ll either have the money or reasons why you don’t.
It’s all about planning. Your behavior and attitude today will impact your cash results for tomorrow.
Presentation by Tate & Tryon offering detailed information for exempt organizations on how people monitor their organization, filings and effective use of donations
A presentation on the Louisiana State Budget and its tax giveaways. Shared at the Together Louisiana Statewide Issues Conference on February 15th, 2014.
Making a Transformational Deposit with HOPE means that people and places throughout the Deep South have access to financial services that provide jobs, housing, community infrastructure, asset development and address socio-economic challenges confronting one of the nation’s most impoverished regions.
Americans are some of the most generous givers on the face of the planet. They reach into their pockets and take out their checkbooks on behalf of others more often than any other industrialized nation.
The Sky is Falling? Impact of Tax ReformBloomerang
https://bloomerang.co/resources/webinars/
Larry C Johnson will interpret the early data and share the significant growth opportunities created by the new legislation.
For most nonprofits, planning for their future isn't the first thing on their minds. That's why the California Community Foundation in Los Angeles developed the Planned Giving Toolkit to assist nonprofits expand their fundraising horizons and better prepare for their future.
This is the presentation that accompanied a series of free workshops CCF held across the county to help nonprofits implement planned giving programs. This presentation can be used by any nonprofit to present to their boardmembers, donors, and others who would be interested in being leaving planned gifts.
These slides are taken from the graduate financial planning course "Introduction to Charitable Planning" at Texas Tech University. Details at www.EncourageGenerosity.com
Grant Writing in 2021: What’s Different and What’s the Same?TechSoup
2020 was quite a year! There was not much “business as usual” and we all had to adapt to new ways of doing things. Nonprofit organizations were significantly impacted by the epidemic and not only suffered from a lack of funds, but also saw an increase in people needing services. How do we move forward in our grant writing strategies in 2021? During this webinar, we discuss trends in giving, what has changed, and what remains the same so we can weather the storm and continue providing important, mission-driven services.
When you Retire you’ll either have the money or reasons why you don’t.
It’s all about planning. Your behavior and attitude today will impact your cash results for tomorrow.
Presentation by Tate & Tryon offering detailed information for exempt organizations on how people monitor their organization, filings and effective use of donations
A presentation on the Louisiana State Budget and its tax giveaways. Shared at the Together Louisiana Statewide Issues Conference on February 15th, 2014.
PO-ST : Le web 2.0, une révolution de la communication des ONG ?St John's
Le web en général et les réseaux sociaux en particulier permettent en effet aujourd’hui aux ONG de toucher des publics de plus en plus larges. Cette ressource s’impose d’abord dans une logique économique en alternative aux médias traditionnels, que cela soit pour informer ou pour mobiliser. Cela ne les empêche pas de développer des moyens d’un très grand niveau de réalisation, adaptés à la diffusion virale. Dès lors, les innovations sont nombreuses dans le domaine pour assurer l’implication des publics dans la durée. Les ONG sont aussi très actives en termes d’actions « coup de poing », exploitant toutes les ressources de la diffusion sur le web, la parodie étant souvent au cœur d’une véritable « guerilla digitale ». Le dossier présente des cas remarquables mais aussi les limites de ces stratégies.
Auteurs : Flora JORDI – Alizé LIESA – Jakob RÖDL
A lire en intégralité ou télécharger sur po-st.fr
PO-ST est le fruit du partenariat entre Sciences Po Bordeaux et STJOHN'S, avec une ambition commune : porter un regard pointu, et singulier sur des sujets émergents liés aux nouveaux métiers de la communication, en prenant le temps de l’analyse en profondeur sur la portée de la révolution 2.0.
Les étudiants de 4ème année de Sciences Po Bordeaux (parcours Culture, Métiers du politique et Lobbying) ont ainsi été invités à conduire avec l’agence une réflexion de fond sur des sujets bouleversant les métiers de la communication et à analyser les initiatives ou événements fondateurs de ces bouleversements. Cette réflexion a été conduite sous la supervision de Jean-Marc Dupouy, Directeur des Stratégies digitales de STJOHN’S et intervenant à Sciences Po Bordeaux.
Convergence des normes d’audit dans le secteur publicicgfmconference
Convergence of Public Sector Audit Standards
Jan Van Schalkwyk, Acting Corporate Executive - Auditor-General of South Africa
Kelly Anerud , Senior Technical Manager, The International Federation of Accountants (IFAC)
Gail Flister Vallieres, Assistant Director, Financial Management and Assurance GAO
Jeanette Franzell, Managing Director, Financial Management and Assurance
GAO, Moderator
Introduction à Facebook ou YouTube pour les ONG et les associations. Les enjeux de la gamification. Raisons d'y aller. Précautions à prendre. Meilleures pratiques des ONG anglo-saxonnes.
A Proposal of an Online Giving Platform - HelpingHandJoseph Man
An proposal of an online giving platform to link donors and NGOs with cost efficiency which would transform the ecosystem of the charity business using technology.
A Recipe For $uccess: Tracking & Converting Supporters for Maximum ResultsCare2Team
*Watch or download the full webinar (with audio and slides) at: http://bit.ly/c2recipe
"So you've acquired them. Now what?!"
Converting new subscribers to donors of course depends on the RIGHT communication strategy; but maximizing the return on your online constituency growth investment depends on the RIGHT data and the RIGHT interpretation.
Do you have a plan? Do you know what to look for? ...and what it all means?
Join Janna Chan of the Center for Reproductive Rights (formerly of Lambda Legal and M+R Strategic Services) and two Grams (Jaime Grams of Integral and Dane Grams of Care2, formerly of GLSEN and HRC) for our latest Expert Webinar:
"A Recipe for $uccess: Tracking & Converting to Maximize Returns" on Tuesday 5/22 at 2PM ET
Learn from this real-life example how to manage and track new online subscribers and how it can help guide you on your communications and fundraising, as well as pinpoint the real value of your nonprofit's supporters.
In this webinar you will learn:
Why it is important to recruit new supporters
How to keep online subscribers engaged, involved and converting to donors
What are the right metrics for measuring success, short term and long term
How to compare your online investment to other direct response and marketing channels
Chris Roush presents "Investigating Nonprofits" during the four-day, Reynolds Center webinar, "Investigating Private Companies and Nonprofits."
For more information about free training for business journalists, please visit businessjournalism.org.
The Community Foundation for Palm Beach and Martin Counties, in partnership with Allegany Franciscan Ministries, conducted the 2nd Annual Nonprofit Survey to gather data regarding the needs in the community, the state of nonprofits and how best funders could be of assistance. Respondents were asked about their current challenges, the impact the economic downturn has had on the services they offer and their most pressing funding needs. Here are the results with a special focus on South Palm Beach County.
Nonprofit CPA Salinas, Nonprofit Audit Salinas, Nonprofit management SalinasPresentation from Hayashi &Wayland CPAs discussing how nonprofit can benefit from running their organization more like a business -
Presentation and live webinar hosted by California Community Foundation for donors interested in assisting their favorite nonprofits in capacity building.
You can also view the webinar at our YouTube page www.youtube.com/CalfundTV!
Improving the Effectiveness of Charities Through TransparencyAbiola Abdulkareem
The effectiveness of any non-profit organization depends on its ability to attract donations. Even a small amount of money can be beneficial. So, to effectively run a charity, the management must ensure the organization doesn’t have a negative public perception, mainly in terms of its finances, and the best way to do this is through transparency.
The Community Foundation for Palm Beach and Martin Counties, in partnership with Allegany Franciscan Ministries, conducted the 2nd Annual Nonprofit Survey to gather data regarding the needs in the community, the state of nonprofits and how best funders could be of assistance. Respondents were asked about their current challenges, the impact the economic downturn has had on the services they offer and their most pressing funding needs. Here are the overall results. A recording of a webinar that corresponds with this presentation is also available at www.yourcommunityfoundation.org/economy.
what is the best method to sell pi coins in 2024DOT TECH
The best way to sell your pi coins safely is trading with an exchange..but since pi is not launched in any exchange, and second option is through a VERIFIED pi merchant.
Who is a pi merchant?
A pi merchant is someone who buys pi coins from miners and pioneers and resell them to Investors looking forward to hold massive amounts before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade pi coins with.
@Pi_vendor_247
Financial Assets: Debit vs Equity Securities.pptxWrito-Finance
financial assets represent claim for future benefit or cash. Financial assets are formed by establishing contracts between participants. These financial assets are used for collection of huge amounts of money for business purposes.
Two major Types: Debt Securities and Equity Securities.
Debt Securities are Also known as fixed-income securities or instruments. The type of assets is formed by establishing contracts between investor and issuer of the asset.
• The first type of Debit securities is BONDS. Bonds are issued by corporations and government (both local and national government).
• The second important type of Debit security is NOTES. Apart from similarities associated with notes and bonds, notes have shorter term maturity.
• The 3rd important type of Debit security is TRESURY BILLS. These securities have short-term ranging from three months, six months, and one year. Issuer of such securities are governments.
• Above discussed debit securities are mostly issued by governments and corporations. CERTIFICATE OF DEPOSITS CDs are issued by Banks and Financial Institutions. Risk factor associated with CDs gets reduced when issued by reputable institutions or Banks.
Following are the risk attached with debt securities: Credit risk, interest rate risk and currency risk
There are no fixed maturity dates in such securities, and asset’s value is determined by company’s performance. There are two major types of equity securities: common stock and preferred stock.
Common Stock: These are simple equity securities and bear no complexities which the preferred stock bears. Holders of such securities or instrument have the voting rights when it comes to select the company’s board of director or the business decisions to be made.
Preferred Stock: Preferred stocks are sometime referred to as hybrid securities, because it contains elements of both debit security and equity security. Preferred stock confers ownership rights to security holder that is why it is equity instrument
<a href="https://www.writofinance.com/equity-securities-features-types-risk/" >Equity securities </a> as a whole is used for capital funding for companies. Companies have multiple expenses to cover. Potential growth of company is required in competitive market. So, these securities are used for capital generation, and then uses it for company’s growth.
Concluding remarks
Both are employed in business. Businesses are often established through debit securities, then what is the need for equity securities. Companies have to cover multiple expenses and expansion of business. They can also use equity instruments for repayment of debits. So, there are multiple uses for securities. As an investor, you need tools for analysis. Investment decisions are made by carefully analyzing the market. For better analysis of the stock market, investors often employ financial analysis of companies.
The Evolution of Non-Banking Financial Companies (NBFCs) in India: Challenges...beulahfernandes8
Role in Financial System
NBFCs are critical in bridging the financial inclusion gap.
They provide specialized financial services that cater to segments often neglected by traditional banks.
Economic Impact
NBFCs contribute significantly to India's GDP.
They support sectors like micro, small, and medium enterprises (MSMEs), housing finance, and personal loans.
The secret way to sell pi coins effortlessly.DOT TECH
Well as we all know pi isn't launched yet. But you can still sell your pi coins effortlessly because some whales in China are interested in holding massive pi coins. And they are willing to pay good money for it. If you are interested in selling I will leave a contact for you. Just telegram this number below. I sold about 3000 pi coins to him and he paid me immediately.
Telegram: @Pi_vendor_247
The European Unemployment Puzzle: implications from population agingGRAPE
We study the link between the evolving age structure of the working population and unemployment. We build a large new Keynesian OLG model with a realistic age structure, labor market frictions, sticky prices, and aggregate shocks. Once calibrated to the European economy, we quantify the extent to which demographic changes over the last three decades have contributed to the decline of the unemployment rate. Our findings yield important implications for the future evolution of unemployment given the anticipated further aging of the working population in Europe. We also quantify the implications for optimal monetary policy: lowering inflation volatility becomes less costly in terms of GDP and unemployment volatility, which hints that optimal monetary policy may be more hawkish in an aging society. Finally, our results also propose a partial reversal of the European-US unemployment puzzle due to the fact that the share of young workers is expected to remain robust in the US.
Exploring Abhay Bhutada’s Views After Poonawalla Fincorp’s Collaboration With...beulahfernandes8
The financial landscape in India has witnessed a significant development with the recent collaboration between Poonawalla Fincorp and IndusInd Bank.
The launch of the co-branded credit card, the IndusInd Bank Poonawalla Fincorp eLITE RuPay Platinum Credit Card, marks a major milestone for both entities.
This strategic move aims to redefine and elevate the banking experience for customers.
how to sell pi coins at high rate quickly.DOT TECH
Where can I sell my pi coins at a high rate.
Pi is not launched yet on any exchange. But one can easily sell his or her pi coins to investors who want to hold pi till mainnet launch.
This means crypto whales want to hold pi. And you can get a good rate for selling pi to them. I will leave the telegram contact of my personal pi vendor below.
A vendor is someone who buys from a miner and resell it to a holder or crypto whale.
Here is the telegram contact of my vendor:
@Pi_vendor_247
how to sell pi coins effectively (from 50 - 100k pi)DOT TECH
Anywhere in the world, including Africa, America, and Europe, you can sell Pi Network Coins online and receive cash through online payment options.
Pi has not yet been launched on any exchange because we are currently using the confined Mainnet. The planned launch date for Pi is June 28, 2026.
Reselling to investors who want to hold until the mainnet launch in 2026 is currently the sole way to sell.
Consequently, right now. All you need to do is select the right pi network provider.
Who is a pi merchant?
An individual who buys coins from miners on the pi network and resells them to investors hoping to hang onto them until the mainnet is launched is known as a pi merchant.
debuts.
I'll provide you the Telegram username
@Pi_vendor_247
What price will pi network be listed on exchangesDOT TECH
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the telegram contact of my personal pi vendor to trade with.
@Pi_vendor_247
what is the future of Pi Network currency.DOT TECH
The future of the Pi cryptocurrency is uncertain, and its success will depend on several factors. Pi is a relatively new cryptocurrency that aims to be user-friendly and accessible to a wide audience. Here are a few key considerations for its future:
Message: @Pi_vendor_247 on telegram if u want to sell PI COINS.
1. Mainnet Launch: As of my last knowledge update in January 2022, Pi was still in the testnet phase. Its success will depend on a successful transition to a mainnet, where actual transactions can take place.
2. User Adoption: Pi's success will be closely tied to user adoption. The more users who join the network and actively participate, the stronger the ecosystem can become.
3. Utility and Use Cases: For a cryptocurrency to thrive, it must offer utility and practical use cases. The Pi team has talked about various applications, including peer-to-peer transactions, smart contracts, and more. The development and implementation of these features will be essential.
4. Regulatory Environment: The regulatory environment for cryptocurrencies is evolving globally. How Pi navigates and complies with regulations in various jurisdictions will significantly impact its future.
5. Technology Development: The Pi network must continue to develop and improve its technology, security, and scalability to compete with established cryptocurrencies.
6. Community Engagement: The Pi community plays a critical role in its future. Engaged users can help build trust and grow the network.
7. Monetization and Sustainability: The Pi team's monetization strategy, such as fees, partnerships, or other revenue sources, will affect its long-term sustainability.
It's essential to approach Pi or any new cryptocurrency with caution and conduct due diligence. Cryptocurrency investments involve risks, and potential rewards can be uncertain. The success and future of Pi will depend on the collective efforts of its team, community, and the broader cryptocurrency market dynamics. It's advisable to stay updated on Pi's development and follow any updates from the official Pi Network website or announcements from the team.
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...Vighnesh Shashtri
In India, financial inclusion remains a critical challenge, with a significant portion of the population still unbanked. Non-Banking Financial Companies (NBFCs) have emerged as key players in bridging this gap by providing financial services to those often overlooked by traditional banking institutions. This article delves into how NBFCs are fostering financial inclusion and empowering the unbanked.
USDA Loans in California: A Comprehensive Overview.pptxmarketing367770
USDA Loans in California: A Comprehensive Overview
If you're dreaming of owning a home in California's rural or suburban areas, a USDA loan might be the perfect solution. The U.S. Department of Agriculture (USDA) offers these loans to help low-to-moderate-income individuals and families achieve homeownership.
Key Features of USDA Loans:
Zero Down Payment: USDA loans require no down payment, making homeownership more accessible.
Competitive Interest Rates: These loans often come with lower interest rates compared to conventional loans.
Flexible Credit Requirements: USDA loans have more lenient credit score requirements, helping those with less-than-perfect credit.
Guaranteed Loan Program: The USDA guarantees a portion of the loan, reducing risk for lenders and expanding borrowing options.
Eligibility Criteria:
Location: The property must be located in a USDA-designated rural or suburban area. Many areas in California qualify.
Income Limits: Applicants must meet income guidelines, which vary by region and household size.
Primary Residence: The home must be used as the borrower's primary residence.
Application Process:
Find a USDA-Approved Lender: Not all lenders offer USDA loans, so it's essential to choose one approved by the USDA.
Pre-Qualification: Determine your eligibility and the amount you can borrow.
Property Search: Look for properties in eligible rural or suburban areas.
Loan Application: Submit your application, including financial and personal information.
Processing and Approval: The lender and USDA will review your application. If approved, you can proceed to closing.
USDA loans are an excellent option for those looking to buy a home in California's rural and suburban areas. With no down payment and flexible requirements, these loans make homeownership more attainable for many families. Explore your eligibility today and take the first step toward owning your dream home.
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
Turin Startup Ecosystem 2024
Una ricerca de il Club degli Investitori, in collaborazione con ToTeM Torino Tech Map e con il supporto della ESCP Business School e di Growth Capital
The WhatsPump Pseudonym Problem and the Hilarious Downfall of Artificial Enga...
Transparence des ONG
1. Cours N°2
La transparence des ONG
1
Herrick du Halgouët, journaliste, conseil en média et consultant
RSE
hduhalgouet@hotmail.fr
Inseec 2012/2013 Management des ONG internationales
2. Eviter les mauvaises surprises
http://www.youtube.com/watch?v=pk3XFqSaGt8&feature=r
elated
2
3. Money for Nothing: When
Nonprofits Mislead (mai 2012)
Thousands of nonprofit
organizations in the United States
misreport how they solicit billions
of dollars in donations, making it
impossible for Americans to know
how their gifts are used.
A Scripps Howard News Service
analysis found 41% of all 38.000
charities and other nonprofit
groups that collected at least $1
million according to their most
recent report to the Internal
Revenue Service (IRS) made what
experts agree is a ridiculous claim:
They raised significant amounts of
money without spending a dime
to do so.
3
Robert Ottenhoff, chief of the watchdog group
GuideStar, warned that NPO are in danger of
breaking their "social contract" with America's
donors and with the government that grants them a
special status.
"In return for not paying income taxes, getting the
tax-exempt status, they have an obligation to tell
their donors how they are spending their money, to
be transparent about it, to be accountable”.
4. http://www.charitynavigator.org/
Créé en 2001, Charity Navigator est devenu en 10 ans la référence
dans l’évaluation des œuvres caritatives en Amérique du Nord.
Lors de sa création, la CN était financé exclusivement par 2
philanthropes de New York, John and Marion Dugan. Private
Foundation.
Le concept est simple : il s’agit d’analyser les documents émis par les
ONG afin de faciliter le choix des donateurs, qui n’ont pas toujours le
temps ni les moyens d’effectuer un audit des ONG ou qui peuvent se
faire berner.
4
5. Un impact croissant
• Le site attire 3,3 millions de
visiteurs uniques (> 5 millions de
visites)
• Un budget d’1,1 M$, dont la moitié
apporté par des particuliers
• Plus de 5.700 organisations
caritatives basée aux Etats-Unis
passées au crible.
•Le site revendique un volume global
de dons de 10 milliards de dollars
(contre 500M$ en 2003)
Objectifs :
•10.000 associations étudiées à
l’horizon 2016
•9 millions de donneurs en 2015
• Un budget de 2,3 M$ en 2015
CN surveyed their
users and found
•a majority of
them are High net
worth individuals
• Comfortable with on-
line giving
•92% say CN ratings
influence their
giving
5
6. Le site Charity Navigator qui a remporté de nombreux prix,
comme celui du Kiplinger's Financial Magazine ("One of the
Best Services to Make Life Easier». L’influence du Charity
Navigator est en outre renforcé par des partenariats média,
comme avec CNN afin de faciliter le travail des philanthropes :
comme ceux de Foundation Source ou encore pour développer
les dons en ligne comme avec Network For Good ou fournir des
données à GreatNonprofits.
6
7. Ses recherches portent notamment
• sur la santé financière de ces organisations
•et sur leur comptabilité/transparence.
Ce dispositif va être étendu prochainement à l’évaluation du
reporting de leur impact.
Charity Navigator n’accepte pas d’argent des organismes qu’il note.
Charity Navigator est lui-même un non-profit 501, qui vit des
donations des particuliers, des entreprises ou des Fondations.
Pour vous, quels sont les meilleurs critères financiers pour juger
de la santé financière d’une ONG ?
Quels documents utiliser ?
7
8. Financial Efficiency Performance Metrics
Performance Metric 1: Program Expenses
Charities fail givers expectations when their spending on
programs is insufficient. To evaluate a charity's program expenses,
we divide its program expenses by its total functional expenses.
Charity Z spends $2.5 million on program expenses, compared
with its overall operating budget of $3.5 million. Thus, Charity Z
spends 71.4% on program expenses.
Program Expenses less than 33.3%:
Our data shows that 7 out of 10 charities we've evaluated spend
at least 75% of their budget on the programs and services they
exist to provide.
And 9 out of 10 spend at least 65%.
We believe that those spending less than a third of their budget
on program expenses are simply not living up to their missions.
Charities demonstrating such gross inefficiency receive a 0-star
rating for their Financial Health.
8
9. Performance Metric 2: Administrative Expenses
As with successful organizations in any sector, effective
charities must recruit, develop, and retain talented people. At
the same time, they ensure that these administrative
expenses remain reasonable and in line with the
organization's total functional expenses.
Here again, we calculate a charity's administrative expenses
by comparing them to its total functional expenses.
Charity Z spends $500,000 on administrative expenses, compared with
$3,5 million in total functional expenses. Thus, Charity Z spends 14.3%
on administrative expenses.
9
10. Charities spend money to make money…they do
not exist to raise money
Givers support charities their programs and
services, not for their ability to raise money
CN evaluates a charity’s spending on fundraising
by comparing it with charity’s overall spending
CN divides a charity’s fundraising expenses by
total functional expenses
10 points < 10%
0 points > 25%
Performance Metric 3: Fundraising expenses
10
11. This report, by WXYZ-TV, (Detroit) highlights the
inefficiency of for-profit telemarketers
Some of the charities this particular firm, Associated
Community Services, fundraises for include:
Breast Cancer Society :subject of an investigation by the
NY Attorney General
Law Enforcement Education Program: consistently
spends at least 90% of its budget on fundraising
Operation Lookout: nearly 83% of its budget is spent on
fundraising
Children's Cancer Fund of America: >50% spent on
fundraising
Youth Development Fund: >80% devoted to fundraising
Cancer Fund of America: in 2009 25% of its budget was
spent on fundraising; in 2007 more than 56% was spent
on fundraising. 11
13. Performance Metric 4: Fundraising Efficiency
Charities spend money to raise money. Financially
effective charities must in part be efficient
fundraisers, spending less to raise more.
We calculate a charity's fundraising efficiency by
determining how much it spends to generate $1 in
charitable contributions. In other words, we divide a
charity's fundraising expenses by the total
contributions it receives.
For example, Charity Z, with fundraising expenses of
$500,000 and total contributions of $3.4 million, has a
fundraising efficiency of $0.147, which means it spends
14.7¢ to raise $1.
13
14. Converted
Score:
10 7.5 5 2.5 0
General: $0.00 - $0.10 $0.10 - $0.20 $0.20 - $0.35 $0.35 - $1.00 > $1.00
Food Banks,
Food
Pantries &
Food
Distribution
$0.00 - $0.03 $0.03 - $0.10 $0.10 - $0.15 $0.15 - $0.20 > $0.20
Community
Foundations
$0.00 - $0.03 $0.03 - $0.10 $0.10 - $0.15 $0.15 - $0.20 > $0.20
Public
Broadcasting
and Media
$0.00 - $0.20 $0.20 - $0.30 $0.30 - $0.45 $0.45 - $1.00 > $1.00
Amount a charity spends to raise $1
(lower is generally better)
14
15. Performance Metrics 5 and 6: Primary Revenue
Growth and Program Expenses Growth
•As do organizations in other sectors, charities must grow over
time if they are to sustain their programs and services. For
charities, growth means first, increasing their primary
revenue, which includes contributions from corporations,
foundations, individuals, and government grants; program
service revenue, contracts and fees; and revenue from
membership dues and fees.
• Second, growth means growing their programs and services.
Organizations that demonstrate consistent annual growth in
both primary revenue and program expenses are able to
outpace inflation and thus sustain their programs year to year.
•Charity Navigator analyzes a charity's average annual growth
of primary revenue and program expenses over its four most
recent fiscal years.
15
16. Measures growth of grants and contributions, revenue generated from programs and services,
and membership fees and dues over the past three to five fiscal years.
Converted Score: 10 Intermediate Score 0
General: > 10% Raw Percentage <0%
Community and Housing Development > 7% Raw Percentage +3% < -3%
Public Broadcasting and Media >4% Raw Percentage +6% < -6%
Environmental Protection and Conservation > 6% Raw Percentage +4% < -4%
Humanitarian Relief Supplies > 6% Raw Percentage +4% < -4%
Medical Research > 4% Raw Percentage +4% < -4%
Multipurpose Human Service Organizations > 5% Raw Percentage +5% < -5%
Social Services > 8% Raw Percentage +2% < -2%
Treatment and Prevention Services > 8% Raw Percentage +2% < -2%
Wildlife Conservation > 7% Raw Percentage +7% < -7%
16
17. Performance Metric 7: Working Capital Ratio
• Charities depend upon their reserves of liquid assets to survive downward
economic trends and sustain their existing programs and services. If a charity
has insufficient working capital, then it faces the difficult choice of
eliminating programs or staff, amassing debts and liabilities, or dissolving.
• On the other hand, when giving flows, those charities that build working
capital develop a greater capability for expanding and improving their
programs.
•How long it could sustain its current programs without generating new
revenue.
• To obtain this ratio, we divide the charity's working capital by its total
expenses, including payments to affiliates, for the most recent fiscal year.
•For example, Charity Z holds 5.4 M$ in working capital. Its total expenses for
the most recent fiscal year are 3.6 M$, including a $100,000 payment to an
affiliate for its national dues. Thus, it has a working capital ratio of 1,5 years.
17
19. Food Banks, Food Pantries, and Food Distribution:
The bulk of their expenses take the form of donated food and goods. Their median
working capital ratio is far lower than the overall median for all of the charities that
we rate.
Development & Relief Services; Humanitarian Relief Supplies:
Much of the expenses for these charities are in the form of donated food, goods,
and supplies, and as a result they need only small amounts of working capital.
Community Foundations:
These charities exist to build and manage donor-advised funds and to distribute
those funds over time. As a result, they maintain substantial investments in
securities. The median working capital ratio among these charities is much, much
greater than the median reported for among the rest of the charities rated by Ch.
Nav.
Working Capital > $250 Million:
After a certain point raising additional funds for the purpose of increasing working
capital becomes counterproductive. As a result, we have adjusted the working
capital score so that any organization with $250 million or more in working capital
receives 10 points.
19
20. Assigning financial scores and a financial health
rating
Financial
Health
Rating:
0 Stars
Donor
Advisory
Financial
Health
Score:
≥ 60 50 - 60 40 - 50 25 - 40 < 25 N/A
After evaluating a charity in the 7 performance metrics,
CN converts the charity’s raw score to a numerical score
ranging between 0 and 10.
CN calculates an overall score for each charity’s financial
health by combining its scores in the 7 performance
Categories.
20
21. How does CN rate charities’ accountability
and transparency?
What CN is looking for…..
Accountability is an obligation or willingness by a
charity to explain its actions to its stakeholders.
Transparency is an obligation or willingness by a
charity to publish and make available critical data
about the organization.
Does the charity follow good governance and ethical
best practices?
Does the charity make it easy for donors to find
critical information about the organization?
What data does CN
use…..
❶Information
available from the IRS
Form 990, and
❷ A review of the
organization’s website
21
22. The IRS expanded the Form 990 in 2008 to collect additional information
from charities that can accept tax-deductible donations. Several changes
were designed to inform the public about :
potential conflicts of interest,
board oversight,
executive compensation,
and record keeping.
The IRS states that, "by making full and accurate information about its
mission, activities, finance, and governance publicly available, a charity
encourages transparency and accountability to its constituents."
12 of the 17 Accountability & Transparency categories that CN analyzes are
collected from the expanded Form 990. If a charity fails to submit an answer
to any of the following 12 items on the Form 990, then CN deducts the
points from their Accountability & Transparency score.
22
23. 23
What CN is looking for…..
Independent board
No material diversion of assets
Audited financials prepared by
independent accountant with an audit
oversight committee
Loan(s) to or from related parties
Board Meeting minutes documented
Provided copy of Form 990 to
organization’s governing body in
advance of filing. Best practice
24. What CN is looking for…..
Conflict of interest policy
Whistleblower policy : This policy outlines
procedures for handling employee complaints, as
well as a confidential way for employees to report
any financial mismanagement.
CEO listed with salary
Process for determining CEO compensation
Compensates Board :
The executive director of the organization
frequently has a seat on the board, for instance,
and is compensated for being a full time staff
member. However, it is rare for a charity to
compensate individuals only for serving on its
Board of Directors. Although this sort of board
compensation is not illegal, it is not considered a
best practice.
24
25. Review of Charity’s website…..
Board members listed
Key staff listed
Audited financials
Form 990
Privacy policy
25
26. http://www.charitynavigator.org/index.cfm?bay=search.summary&orgid=3993
The Health On the Net Foundation (HON) promotes and guides
the deployment of useful and reliable online health
information, and its appropriate and efficient use.
Created in 1995, HON is a non-profit, non-governmental
organization, accredited to the Economic and Social Council of
the United Nations. For 15 years, HON has focused on the
essential question of the provision of health information to
citizens, information that respects ethical standards.
A multi-stakeholder consensus on standards to protect citizens
from misleading health information.
HON is funded by the State of Geneva, several European
projects, the French National Health Authority (HAS) and the
Provisu foundation. HON is also supported by the Geneva
Hospital since its inception.
http://www.lls.org/#/
26
27. THE VISCIOUS CYCLE
Misleading reporting: The majority of
nonprofits under-report overhead on
tax forms and in fundraising materials.
Unrealistic expectations: Donors tend
to reward organizations with the
“leanest” profiles. They also skew their
funding towards programmatic
activities.
Pressure to conform: Nonprofit
leaders feel pressure to conform to
funders’ expectations by spending as
little as possible on overhead, and by
reporting lower-than-actual overhead
rates.
27
The most direct pressure came from funding sources (government agencies, individuals, and
foundations). The survey also found, however, that external watchdog organizations played a role in
influencing donor behavior, a sentiment that was echoed by our interviewees. Two of the major nonprofit
watchdog groups, Charity Watch and Charity Navigator, include financials in their ratings and explicitly
recognize the program ratio as part of their assessment.
Source : Nonprofit Overhead Costs: Breaking the Vicious Cycle of Misleading Reporting, Unrealistic Expectations, and Pressure to
Conform. (2008). Author(s): William Bedsworth Ann Goggins Gregory, Don Howard
28. Afrique du Sud
Une tendance générale
• The Independent Code of Governance
for Non-Profit Organisations in South
Africa was introduced in July 2012 and
consists of a set of principles, values
and responsibilities intended to guide
and inform the way civil society
organisations are managed and conduct
their affairs.
• It is also intended to serve as a standard
or measure to assess performance, and
guide members of governing boards,
and others who carry responsibility for
governance.
Un document téléchargeable
28
29. The Humanitarian Accountability
Partnership International
29
The Rwanda report : The Joint Evaluation on the International Response to the Genocide
recommended that agencies strengthen their systems for improving accountability to
recipients of assistance
Vision and mission
The vision of HAPI is a humanitarian system with a trusted and widely accepted
accountability framework, which is transparent and accessible to all relevant parties.
Its mission is to make humanitarian action accountable to its intended beneficiaries through
self-regulation by its members linked by common respect for the rights and dignity of
beneficiaries.
Value proposition
Quality, accountability and programme results are inextricably linked. By improving agency
accountability in a systemic way, programme quality, impact and outcomes will also be
enhanced. The essential tools for driving this virtual circle are the application of a
programme quality management system, reinforced through shared learning and
independent verification. All stakeholders, intended beneficiaries, affected communities,
donors and agencies alike, make measurable gains as a consequence of the work
undertaken by the partnership.
30. La qualité des programmes (Care)
30
Les projets sont menés par CARE France dans le respect des
principes programmatiques, gages de qualité pour leur mise en
œuvre.
Ces principes sont au nombre de 6 :
1. Promouvoir le renforcement les capacités locales :
Solidaires des populations pauvres et marginalisées, CARE soutient leurs
efforts afin qu’elles puissent être maîtres de leurs vies et jouissent de leurs
droits, assument leurs responsabilités et réalisent leurs aspirations. Nous
faisons en sorte que les principaux participants et organisations
représentant les populations bénéficiaires soient nos partenaires dans la
conception, la mise en œuvre, le suivi et l’évaluation des programmes.
2. Travailler avec les partenaires :
CARE travaille avec d’autres ONG, institutions, groupes, afin de maximiser
l’impact de ses programmes. Ce principe se concrétise par la mise en place
d’alliances et de partenariats avec d’autres organisations qui offrent des
approches complémentaires et qui sont capables d’adopter des approches
programmatiques à grande échelle.
31. 31
3. Rendre des comptes et promouvoir le sens des responsabilités :
CARE rend des comptes aux populations pauvres et marginalisées dont les
droits sont reniés. Nous identifions les individus et les institutions ayant des
obligations envers les populations les plus vulnérables et nous soutenons
leurs efforts afin qu’ils soient à la hauteur de leurs responsabilités.
4. Éliminer la discrimination :
Dans la réalisation de nos programmes et au sein même de nos équipes, CARE
met tout en œuvre pour éliminer la discrimination basée sur le sexe, la race,
la nationalité, l’ethnie, la classe, la religion, l’âge, le handicap physique, la
caste, l’opinion ou l’orientation sexuelle.
5. Promouvoir la résolution non-violente des conflits :
CARE encourage des moyens justes et non-violents de prévention et de
résolution des conflits à tous les niveaux, reconnaissant que de tels conflits
contribuent à la pauvreté et au reniement des droits.
6. Rechercher des résultats durables :
CARE s’attaque aux causes profondes de la pauvreté et du reniement des
droits. En outre, CARE suit scrupuleusement toutes les étapes du cycle du
projet, en ayant un système rigoureux de contrôle de son action.
La politique d’évaluation globale de CARE garantit la transparence et la
responsabilité envers les donateurs, les instances politiques et les populations
les plus vulnérables.
32. 32
CARE est signataire du Code de conduite pour le Mouvement
international de la Croix-Rouge et du Croissant-Rouge et pour
les organisations non gouvernementales lors des opérations de
secours en cas de catastrophe.
Le code de conduite a été formulé et adopté par huit des plus
grosses organisations humanitaire internationale en 1994. Il
représente une impulsion sans précédent vers l’élaboration de
standards pour répondre aux besoins des populations en cas de
catastrophe. Ce code de conduite compte, à présent, plus de 460
signataires.
CARE fait partie des membres permanents de
l’organisation ALNAP (Active Learning Network for
Accountability and Performance in Humanitarian
Action), créée en 1997 suite au génocide rwandais.
Cette agence a pour but de faciliter l’apprentissage entre
ONG grâce au partage d’expériences passées et
d’améliorer les pratiques du secteur humanitaire grâce au
développement de la responsabilité à travers la qualité
des évaluations : www.alnap.org
33. 33
CARE fait aussi partie de l’organisation SPHERE, qui a pour but d’améliorer la
qualité de l’assistance aux populations touchées par les catastrophes naturelles
ainsi que la responsabilité des organismes humanitaires envers les donateurs et
les populations affectées.
> Plus d'informations : www.sphereproject.org
CARE fait également partie de l’organisation HAP , agence créée en 2001 qui a
pour but de promouvoir la notion de responsabilité au sein des organisations
travaillant dans le secteur humanitaire.
Que ce soit dans l’urgence, la reconstruction ou le développement, CARE
souhaite partager ses connaissances avec les autres acteurs.
Dans une démarche d’apprentissage continu, les projets donnent lieu à un partage
d’expériences au sein de CARE mais aussi avec d’autres ONG. Ces échanges
permettent aux salariés de CARE d’apprendre des expériences passées et
d’améliorer l’efficacité de nouveaux projets.
Pour ce faire, CARE dispose d’une bibliothèque en ligne qui permet à tous les
membres de CARE de consulter et mettre en ligne les documents qu’ils jugent
utiles au partage des connaissances.
: pqdl.care.org/default.aspx
34. 34
Herrick du Halgouët, France
hduhalgouet@hotmail.fr
Blog : le choc des valeurs
http://ong-entreprise.blogspot.fr/
https://twitter.com/chocdesvaleurs
http://fr.linkedin.com/in/herrickduhalgouet