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The first and only guide of its kind to offer nonprofit executiveshelp with the vital task of cash flow management!
Murray Dropkin--an expert in the field of nonprofit accounting andauthor of The Budget-Building Book for Nonprofits--reveals how tocreate an effective plan for cash flow management. Thisunprecedented guide offers you nuts-and-bolts suggestions for usingthis plan to develop successful strategies for the day-to-day andlong-term financial planning of any nonprofit organization. Filledwith to-do lists, sample forms, worksheets, schedules, policies andprocedures, and checklists, The Cash Flow Management Book forNonprofits is a fundamental financial management toolkit fornonprofit managers and board members.
Contents
List of Exhibits. Preface.
Acknowledgments.
The Authors.
Introduction.
PART ONE — CASH FLOW MANAGEMENT: OVERVIEW.
1. The Importance of Proper Cash Flow Management.
A. How Can Nonprofits Benefit from Effective Cash Flow Management?
B. What Issues Are Important in Cash Flow Management?
C. Who Will Benefit from a Better Understanding of Cash Flow Management?
D. Who Should Be Involved in Cash Flow Management?
E. An Example.
2. Types of Nonprofit Income: Financial and Cash Flow Management Considerations.
A. Classifying Income.
B. Managing Donated Income and Resources.
C. Managing Earned Income.
D. Managing Asset-Generated Income.
E. Which Chapters in This Book Are Most Relevant to Your Organization?
3. Cash Flow Management and Internal Controls: An Overview.
A. The Control Environment.
B. Cash Receipts.
C. Receivables.
D. Cash Disbursements.
E. Petty Cash.
F. Bonding.
G. Investments.
H. Payroll.
I. Inventory.
J. Property and Equipment.
PART TWO — USING POLICIES, FORECASTS, BUDGETS, STRATEGIES, AND TECHNOLOGY TO IMPROVE CASH FLOW MANAGEMENT.
4. Cash Flow Policy and Procedure Development.
A. General Guidelines for Policy Development.
B. Characteristics of Effective Policies.
C. Policies Related to Cash Flow Planning and Management.
5. Operating Budgets in Cash Flow Management.
A. Operating Budgets: Basic Concepts.
B. Overview of Budgeting.
C. Budgeting Strategies.
D. Budgeting Calendars.
E. Budgeting Goals, Guidelines, Policies, and Procedures.
6. Cash Flow Forecasting.
A. Fundamentals of Cash Flow Forecasting.
B. Cash Flow Forecasting Based on the Operating Budget.
C. Short-Term Cash Flow Forecasting.
D. Periodic Review of the Cash Flow Forecast.
E. Corrective Actions for Forecasted Cash Shortages.
7. Cash Flow Reporting, Monitoring, and Analysis.
A. Cash Receipts and Disbursements Reports.
B. Variance Reports.
8. Strategies for Improving Cash Flow Management.
A. Income Improvement Strategies.
B. Working Capital, Liquidity, and Financial Flexibility Strategies.
C. Investment Strategies.
D. Banking Strategies.
E. General Cash Flow Improvement Strategies.
F. Solutions for Short-Term Negative Cash Flow Problems.
G. Solutions for Serious Cash Flow Problems.
H. Effective Ongoing Cash Flow Management.
I. Special Topics on Cash Flow Improvement.
9. Cash Flow Planning and Budgeting for Capital Projects.
A. Evaluating Your Organization's Operating Environment.
B. Evaluating Economic Variables.
C. Evaluating Capital Projects.
D. Financing Capital Projects.
10. Cash Flow Technology.
A. Technology as an Ongoing Concern.
B. Key Considerations in Technology Upgrades.
C. Cash Flow Technology and the Internet.
D. Additional Considerations for Using Technology to Improve Cash Flow.
PART THREE — SPECIFIC CASH FLOW MANAGEMENT STRATEGIES FOR VARIOUS TYPES OF INCOME.
11. Program Service Income.
A. Effective Policies and Procedures.
B. Cash Flow Forecasting and Planning.
C. Cash Flow Reporting, Monitoring, and Analysis.
D. Cash Flow Technology Issues.
E. Additional Considerations.
12. Income from Sales of Inventory.
A. Effective Policies and Procedures.
B. Cash Flow Forecasting and Planning.
C. Cash Flow Reporting, Monitoring, and Analysis.
D. Cash Flow Technology Issues.
E. Additional Considerations.
13. Income from Contributions.
A. Effective Methods for Soliciting Contributions.
B. Cash Flow Forecasting and Planning.
C. Cash Flow Reporting, Monitoring, and Analysis.
D. Cash Flow Technology Issues.
E. Additional Considerations.
14. Income from Grants.
A. Private Sector Grants.
B. Government Grants.
C. Cash Flow Forecasting, Planning and Grant Budgeting.
D. Cash Flow Reporting, Monitoring, and Analysis.
E. Cash Flow Technology Issues.
F. Additional Considerations.
15. Interest, Dividend, and Royalty Income.
A. Interest.
B. Dividends.
C. Royalties.
D. Cash Flow Forecasting and Planning.
E. Cash Flow Reporting, Monitoring, and Analysis.
F. Cash Flow Technology Issues.
G. Additional Considerations.
16. Income from Membership Dues.
A. Opportunities and Considerations.
B. Cash Flow Forecasting and Planning.
C. Cash Flow Reporting, Monitoring, and Analysis.
D. Cash Flow Technology Issues.
E. Additional Considerations.
17. Income from Special Events.
A. The Role of Special Events in Cash Flow Management.
B. Special-Event Planning.
C. Cash Flow Forecasting and Planning.
D. Cash Flow Reporting, Monitoring, and Analysis.
E. Cash Flow Technology Issues.
F. Additional Considerations.
18. Real Estate and Rental Income.
A. Challenges and Considerations.
B. Cash Flow Forecasting and Planning.
C. Cash Flow Reporting, Monitoring, and Analysis.
D. Cash Flow Technology Issues.
E. Additional Considerations.
19. Income from Sales of Assets.
A. Sales of Various Types of Assets.
B. Cash Flow Forecasting and Planning.
C. Cash Flow Reporting, Monitoring, and Analysis.
D. Cash Flow Technology Issues.
E. Additional Considerations.
PART FOUR — PUTTING IT ALL TOGETHER.
20 Your Cash Flow Management Plan in Action.
A. Sample Cash Flow Improvement Plan: Overview.
B. Sample Cash Flow Improvement Plan: Step-by-Step Guide.
21. Conclusion.
A. Collaboration.
B. Flexibility.
C. Information and Knowledge.
D. Forethought, Planning, and an Orientation Toward the Future.
PART FIVE — PRACTICAL CASH FLOW MANAGEMENT RESOURCES.
Resource A: Sample Cash Flow Reports and Forms.
Resource B: Sample Grant Checklist for Cash Flow Planning and Management.
