Running head: ANNOTATED BIBLIOGRAPHY 1 ANNOTATED BIBLIOGRAPHY 9 Annotated Bibliography 08/31/2016 Topic: Challenges Facing Human Services Organizations Almog-Bar, M., & Schmid, H. (2013). Advocacy activities of nonprofit human service organizations: A critical review. Nonprofit and Voluntary Sector Quarterly, 0899764013483212 The article begins by explaining that policy advocacy is a feature that is usually used by human services organizations in representation of their constituencies. The literature review in the article focusses on the research that has been done in the last ten years about policy advocacy in human services organizations particularly the non-profits. There is also an elaboration of the contributions and characteristics of policy advocacy in relevance to human services organizations. The major topics that are addressed in the review are; the definition and how the term policy advocacy originated, the current issues that have been studied on the topic, current prevalence and situation on advocacy activities of human services organizations, structural and organizational variables related to policy advocacy. The other aspect that is highlighted by the article and it affects most of human services organizations is that on policy advocacy and dependence on external funding. The article is important for my research topic as it gives a deep insight on one of the challenges facing human services agencies. Brown, W. A., Andersson, F. O., & Jo, S. (2015). Dimensions of Capacity in Nonprofit Human Service Organizations. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 1-24. This is a quantitative study that was done by conducting interviews in order to identify the dimensions used in determining the capacity of human services agencies. The objective of this paper is to give a presentation and develop a better understanding on the capacity of human services organizations. The article adopts resource-based perspective on the organization which appreciates that capabilities and attributes of the organization determine and promotes performance. Data collection was done by conducting interviews among 66 executives in human services organizations that were moderate sized in which there was discussion of factors influencing performance. The finding elaborated in the article is that social, human and financial capital all contribute to the performance of the organization. From the executives who were interviewed, it was apparent that the quality of those people who are associated with the agency including board of directors impact on the performance. The article is a good source for the research paper as it identifies challenges affecting perfo ...

1. Running head: ANNOTATED BIBLIOGRAPHY
1
ANNOTATED BIBLIOGRAPHY
9
Annotated Bibliography
08/31/2016
Topic: Challenges Facing Human Services Organizations
Almog-Bar, M., & Schmid, H. (2013). Advocacy activities of
nonprofit human service organizations: A critical
review. Nonprofit and Voluntary Sector Quarterly,
0899764013483212
The article begins by explaining that policy advocacy is
a feature that is usually used by human services organizations in
representation of their constituencies. The literature review in
the article focusses on the research that has been done in the
last ten years about policy advocacy in human services
organizations particularly the non-profits. There is also an

2. elaboration of the contributions and characteristics of policy
advocacy in relevance to human services organizations. The
major topics that are addressed in the review are; the definition
and how the term policy advocacy originated, the current issues
that have been studied on the topic, current prevalence and
situation on advocacy activities of human services
organizations, structural and organizational variables related to
policy advocacy. The other aspect that is highlighted by the
article and it affects most of human services organizations is
that on policy advocacy and dependence on external funding.
The article is important for my research topic as it gives a deep
insight on one of the challenges facing human services
agencies.
Brown, W. A., Andersson, F. O., & Jo, S. (2015). Dimensions of
Capacity in Nonprofit Human Service Organizations.
VOLUNTAS: International Journal of Voluntary and Nonprofit
Organizations, 1-24.
This is a quantitative study that was done by conducting
interviews in order to identify the dimensions used in
determining the capacity of human services agencies. The
objective of this paper is to give a presentation and develop a
better understanding on the capacity of human services
organizations. The article adopts resource-based perspective on
the organization which appreciates that capabilities and
attributes of the organization determine and promotes
performance. Data collection was done by conducting
interviews among 66 executives in human services
organizations that were moderate sized in which there was
discussion of factors influencing performance. The finding
elaborated in the article is that social, human and financial
capital all contribute to the performance of the organization.
From the executives who were interviewed, it was apparent that
the quality of those people who are associated with the agency
including board of directors impact on the performance. The
article is a good source for the research paper as it identifies
challenges affecting performance of the human services

3. organization.
Carnochan, S., Samples, M., Myers, M., & Austin, M. J. (2014).
Performance measurement challenges in nonprofit human
service organizations. Nonprofit and Voluntary Sector
Quarterly, 43(6), 1014-1032.
This is an article by Carnochan which focused on the challenges
that human service agencies face in regards to performance
measurement. It is a qualitative study that conducted an
examination of four human services organizations that were
involved in processes of performance measurement to as to meet
performance needs and increase program and organizational
effectiveness. The article also highlights the importance of
nonprofit organizations to conduct performance measurement as
demanded by the donors. It also highlights that some of the
strategies that have been adopted by the public sector are not
effective for the human service organizations. There were three
major findings from the study that were conducted through
focus groups, review of data and interviews. The first finding is
that the complex nature of processes of human nature and the
varying clients make definition of client outcomes to be
complicated. The second finding is that staff skills are
important in utilizing data systems. Thirdly, in order to enhance
performance measurement staff should be allowed adequate
access to data. This is reliable source for my topic as it
addresses a challenge to human services organizations.
Johnson, J., Faulk, L., & Ali, S. B. (2015, January). Exploring
the Risks of Government Funded Growth in Human Service
Organizations. In Academy of Management Proceedings (Vol.
2015, No. 1, p. 18243). Academy of Management.
The author of the article first points out that the public
sector is relying more on grants that they offer to nonprofits so
that they can provide human services and that partners from
nonprofits and public sector are focusing on the issue to ensure
the best results. The major challenge that is pointed out by the
article facing the public sector is that of thin markets in which

4. it relies on limited private providers. The article also gives a
review on how these organizations can be financially viable and
establish connections with the government and still maintain
their mission. The two perspectives are combined to understand
how increase in government funding affects the financial
sustainability of the organization in the future. It also
recognizes that the stability of the relationship between the
government and the human services organizations is significant
in provision of quality services. The author then recommends
that the grant process should be adopted to ensure long-term
sustainability even in economic downturns. This article is
reliable source as it addresses matters to do with funding.
Katz, H. (2014). Poverty and Other Factors Affecting the
Location of Nonprofit Human Service
Organizations. International Journal of Social Work and Human
Services. Retrieved from http://www.academia.edu/
The article highly disputes the idea that location of the
organizations that offer human services is associated with how
poverty is geographically designed. The article identifies other
factors that determine how the services are located as social
capital and zoning rather than just service needs and poverty.
The researcher did an exploration on spatial relationship of the
locations of human services together with poverty in Los
Angeles and the finding was a complex association together
with loopholes in service provision in areas having high poverty
levels. The findings contradicted with the hypothesis on poverty
but instead emphasized on the significance of effects of
agglomeration. Also discussed in the article is service
accessibility and planning for the policy makers and those
funding the service. There is also the explanation of the role of
organizations offering human services in alleviating poverty in
the society. The article is a reliable source as it addresses some
of the challenges faced by human services organizations while
determining where to be located.

5. Lam, M., & McDougle, L. (2015). Community Variation in the
Financial Health of Nonprofit Human Service Organizations An
Examination of Organizational and Contextual
Effects. Nonprofit and Voluntary Sector Quarterly,
0899764015591365.
The article begins by first highlighting that human
services organizations are important in providing services that
are very critical to the society. It then elaborates that other
studies indicate that there is difference in density of these
organization depending on communities. This is evident where
the communities that are vulnerable receiving fewer quantities.
With the above findings, a lot of concerns have been raised on
the ability of the subsector of human services to be able to
address community needs. The article makes an argument that
the indicator of organizational density is not of great
importance rather it is financial health that is very significant.
In the article, there is modelling of six measures about financial
health as illustrated by Bowman and then these measures are
examined in relation to community vulnerability indicators. The
results from the examination indicated that there was variation
in four of the measures and the variances were explained by
contextual effects. This is a key source to the topic under study
as it examines the challenges of financial health and
organizational density.
Saint Joseph’s University (2016). Health Care Challenges
Facing Administrators Today. SJU. Retrieved from
http://online.sju.edu/resource/health-human-services/
The article begins by pointing out that at the moment, the
industry of health care is going through various changes caused
by technological changes and the transformation in the health
care system of the nation. It is because of the above
transformations that the administrators of the healthcare
organizations face new and unpredicted change. The
transformations occurring in the healthcare sector are
continuous and it is necessary for the administrators to
strategize on how to address the issues and provide care

6. adequately to the patients. The challenges arise from factors
such as technological improvements and adoption of new
legislations. Administrators have to find means on identifying
strategies on succeeding particularly in regards to consumer
choice. There is also the challenge of increased specialized
services in the sector in the county in addition to competition to
acquire health professionals as a result of their shortage. The
article is important since there are many human services
organizations that aim at offering health care services.
Schalock, R. L., Lee, T., Verdugo, M., Swart, K., Claes, C., van
Loon, J., & Lee, C. S. (2014). An evidence-based approach to
organization evaluation and change in human service
organizations evaluation and program planning. Evaluation and
program planning, 45, 110-118.
This article by Schalock focuses on the way human services
organizations can apply self-assessment and evidence based
approach in facilitating quality improvement in a continuous
way and organizational change. The article gives a presentation
of real-life examples, discussion of strengths and challenges and
identification of future measurement and conceptual issues. The
article also highlights perspectives that are performance-based,
evaluation using collaborative approach and integrative
approach to ensure continuous quality improvement. There is
description of collaborative evaluation as a strategy where there
is engaging and invitation of stakeholders in implementation
and planning of program evaluation, it is always a challenge
among many human services agencies. The other challenge
faced with such organizations is ensuring that there is
continuous quality improvement in regards to operations and
delivery of services. Evidence-based indicators highlighted in
the article on how to improve evaluation of the organization and
program planning. This is a reliable source because it addresses
on the challenge faced by human services organizations in
program planning and evaluation.
Wascalus, J. (2013, Jan 1). Human service organizations "tread
water" in face of funding uncertainty. Community Dividend.

7. Retrieved from https://www.minneapolisfed.org/publications/
This is an article by Wascalus who is a project manager
on community development. The main focus of the article is on
unpredictability of levels of public funding and its effects on
human service agencies in expanding or improving services.
The article begins by first highlighting that most of the
organizations providing human services to clients having
moderate and low income are limited due to lack of certainty in
regards to government funding. The author also highlights that
these organizations depends on grants from state, local and
federal governments. It is because of the budget limiting by the
legislature due to Great Recession that has resulted to
unpredictability thus hampering expansion and improvement of
the services hat they offer. The article also elaborates on major
issues such as uncertainty coinciding with increased demand of
human services and uncertainty in planning operations due to
unpredictable and irregular funding. The article is relevant to
the topic of research and therefore is a reliable source.
Woodside, M., McClam, T., Diambra, J. F., & Varga, M. A.
(2012). The Meaning of Time for Human Service
Professionals. Journal of Human Services. Retrieved from
http://www.nationalhumanservices.org/
The objective of the article is to examine the meaning of
time in the delivery system of human services. The study
conducted involved analysis of interviews for forty six
professionals on human services across United States based on
the themes associated with time. The themes that were
identified in the study included service delivery, pace, choices
and change. It is from the above themes that determined how
professionals on human services discussed on how time
impacted on their work. The discussions then provided new
perspectives and recommendations on training and educating
students before being getting into careers in human services. In
its conclusion, the article elaborates on the implications on
education based on human services. The main point of focus in
the article is how professionals working in the field of human

8. services perceive time. This is therefore a good source to my
research topic as it elaborates on time as a significant factor in
the field of human services.
Cash flow Analysis 1
Cash flow Analysis
9
Cash flow Analysis
Kaplan
MT499: Bachelors Capstone in Management-peregrine
Prof: Angie Sokol
Heather Taylor

9. August 19, 2016
Pro Forma Profit and Loss
Year 1
Year 2
Year 3
Sales
$284,200
$369,460
$480,290
Direct Cost of Sales
$142,100
$184,730
$240,145
Other Production Expenses
$0
$0
$0
Total Cost of Sales
$142,100
$184,730
$240,145
Gross Margin
$142,100
$184,730
$240,145
Gross Margin %
50.00%
50.00%
50.00%
Expenses

10. Payroll
$44,115
$48,527
$53,379
Sales and Marketing and Other Expenses
$15,448
$15,523
$15,834
Depreciation
$0
$0
$0
Telephone / Pagers/ Cell
$1,800
$1,800
$1,836
Utilities
$4,500
$4,800
$4,896
Payroll Taxes
$4,412
$4,853
$5,338
Other
$0
$0
$0
Total Operating Expenses
$70,275
$75,502
$81,283
Profit Before Interest and Taxes

11. $71,826
$109,228
$158,862
EBITDA
$71,826
$109,228
$158,862
Interest Expense
$1,491
$1,175
$845
Taxes Incurred
$21,100
$32,416
$47,405
Net Profit
$49,234
$75,637
$110,612
Net Profit/Sales
17.32%
20.47%
23.03%
Projected Balance Sheet
Pro Forma Balance Sheet
Year 1
Year 2
Year 3

12. Assets
Current Assets
Cash
$62,715
$135,771
$243,806
Inventory
$13,365
$17,375
$22,586
Other Current Assets
$0
$0
$0
Total Current Assets
$76,080
$153,146
$266,393
Long-term Assets
Long-term Assets
$0
$0
$0
Accumulated Depreciation
$0
$0
$0

13. Total Long-term Assets
$0
$0
$0
Total Assets
$76,080
$153,146
$266,393
Liabilities and Capital
Year 1
Year 2
Year 3
Current Liabilities
Accounts Payable
$15,762
$20,491
$26,426
Current Borrowing
$0
$0
$0
Other Current Liabilities
$2,000
$2,000
$2,000
Subtotal Current Liabilities
$17,762
$22,491
$28,426

14. Long-term Liabilities
$13,400
$10,100
$6,800
Total Liabilities
$31,162
$32,591
$35,226
Paid-in Capital
$5,100
$5,100
$5,100
Retained Earnings
($9,416)
$39,818
$115,455
Earnings
$49,234
$75,637
$110,612
Total Capital
$44,918
$120,555
$231,167
Total Liabilities and Capital
$76,080
$153,146
$266,393
Net Worth
$44,918
$120,555
$231,167
Cash flow statement
Projected Cash Flow

15. Year 1
Year 2
Year 3
Cash Received
Cash from Operations
Cash Sales
$284,200
$369,460
$480,290
Subtotal Cash from Operations
$284,200
$369,460
$480,290
Additional Cash Received
Sales Tax, VAT, HST/GST Received
$0
$0
$0
New Current Borrowing
$0
$0
$0
New Other Liabilities (interest-free)
$0
$0
$0
New Long-term Liabilities

16. $0
$0
$0
Sales of Other Current Assets
$0
$0
$0
Sales of Long-term Assets
$0
$0
$0
New Investment Received
$0
$0
$0
Subtotal Cash Received
$284,200
$369,460
$480,290
Expenditures
Year 1
Year 2
Year 3
Expenditures from Operations
Cash Spending
$44,115
$48,527
$53,379
Bill Payments
$174,454
$244,577
$315,576
Subtotal Spent on Operations

17. $218,569
$293,103
$368,955
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out
$0
$0
$0
Principal Repayment of Current Borrowing
$0
$0
$0
Other Liabilities Principal Repayment
$0
$0
$0
Long-term Liabilities Principal Repayment
$3,300
$3,300
$3,300
Purchase Other Current Assets
$0
$0
$0
Purchase Long-term Assets
$0
$0
$0
Dividends
$0
$0
$0
Subtotal Cash Spent

18. $221,869
$296,403
$372,255
Net Cash Flow
$62,331
$73,057
$108,035
Cash Balance
$62,715
$135,771
$243,806
Advantages of Cash flow analysis.
Cash flow analysis gives the organization a perspective of
when the cash flows in and how the same cash is spent (Brealey,
2007). It offers a clear perspective of the budget, profit and loss
statements general ledger or even the balance sheet. Cash flow
management ensures effective control of expenditure to
ascertain profitability of the business.
Cash flows assures maintenance of adequate cash reserves
that is enough to meet the daily needs of the business (Brealey,
2007). For instance when an organization has enough cash to
ensure the meeting of the daily expenses, such as telephone
bills, and other sundry expenses. A good cash flow analysis will
guarantee adequate cash to cover such expenditures. Secondly,
it allows better management of credit facilities which
adequately leads to proper meeting of daily expenses and can
also result in decline in charges, interest penalties and fees. On
the other hand it gives the business an opportunity to adjust
with the prevailing economic situation to ensure it remains
operational even in tough times.

19. References
Brealey. M (2007), fundamentals of corporate finance, 3rd
Edition, Ross Westfield Jordan