Nonprofit Accounting Basics

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Alliance for Justice

Alliance for Justice

A. Michael Gellman, CPA, CGMA

Sustainability Education 4 Nonprofits

Compensation Philosophy

Originally Posted: September 1, 2011

Salaries and compensation packages are determined as part of employment negotiations.

New Standards for Audits of Organizations Using Outsourcing

Originally Posted: December 3, 2010
Many nonprofit organizations utilize a third-party service provider to assist them with various administrative functions, including accounting and bookkeeping, assistance with conference registration,

Form 990 Schedules

Originally Posted: December 3, 2010

The following list notes the schedules that are part of the Form 990. Each schedule is completed only if the organization meets the requirements for filing the particular schedule.

Building a Competent Board

Originally Posted: October 1, 2010

"A good board is a victory, not a gift," said Cyril O'Houle, a governance guru, a few years ago.

Budgeting for Capital

Originally Posted: July 28, 2010

An organization's financial plans should include budgets for operations and for capital.  Together these comprise what I refer to as an Organizational Budget.

Form 990 (Core Form)

Originally Posted: April 2, 2010

The Form 990, Return of Organization Exempt from Income Tax, contains a twelve page “core” form with the following twelve parts:

Your First Board

Originally Posted: January 11, 2010

Every nonprofit corporation needs a board.

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