Not-for-profits

Non-Profit vs. Not-for-Profit - What's the Difference?

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Duration: 9:07
Updated: 02 Jan 2013
views: 4483

People say "non-profit" all the time to discuss their favorite charity. But we also see the term "not-for-profit" being used. What's the difference, and why are there these two terms? In this episode, ChiuGroup Executive Managing Partner Hewett Chiu discusses the differences between the two terms, while offering some insights into the structure and theory behind not-for-profits and comparing them to for-profit corporations.

wn.com/Non Profit Vs. Not For Profit What's The Difference

Not For Profit Accounting (Understanding Reclassification Of Temporary Restricted Assets, Etc.)

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Duration: 22:17
Updated: 08 Nov 2013
views: 3182

Not For Profit Accounting & understanding reclassification of Temporary Restricted Assets, To transfer from a Temporary Restricted to Unrestricted use an Acct . "Net Assets Released From Restrictions" thru "Reclassification-Out" to "Reclassification-In", NARFR is not Just one acct., these accts are in all Net Assets or Funds, NARFR Accts. Always "Zero Out" No Impact On Financial Statements (Bottom Line), Increases One Net Asset & Decreases Another,"Zero Out" but Reclassification Matches Operating Expense on F/S, Releasing of Donor-Imposed Restrictions (reclassification) Simultaneously decreases temporary restricted net assets & increases unrestricted net assets in order to match the Expense they support (operating expenses, depreciation, Etc. which decreases net assets), detailed accounting by Allen Mursau

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ACCOUNTS OF NOT FOR PROFIT CONCERNS CHAPTER: 2, STANDARD: 12th

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Duration: 91:38
Updated: 20 Apr 2015
views: 2560

Dear students... Learn Account in a easy way... learn and score. This video shows an innovative method of solving sums of Accountancy. The sum is of ACCOUNTS OF NOT FOR PROFIT CONCERNS CHAPTER: 2,STANDARD: 12thTextbook of Maharashtra State board. CWT EDUCATIONAL CHANNEL for nursrey to 12 std man behind B.ALAM PATHAN must watch and please "LIKE" and "SUBSCRIBE" and thanks for watching non profit organisation accounting not for profit accounting not for profit organisation accounting not for profit organisations

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TEDx Youth@Brissie Donnie Maclurcan Towards a not-for profit world

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Duration: 11:03
Updated: 22 Feb 2011
views: 2704

About TEDx, x = independently organized event In the spirit of ideas worth spreading, TEDx is a program of local, self-organized events that bring people together to share a TED-like experience. At a TEDx event, TEDTalks video and live speakers combine to spark deep discussion and connection in a small group. These local, self-organized events are branded TEDx, where x = independently organized TED event. The TED Conference provides general guidance for the TEDx program, but individual TEDx events are self-organized. (Subject to certain rules and regulations.) About TED TED is a nonprofit organization devoted to Ideas Worth Spreading. Started as a four-day conference in California 25 years ago, TED has grown to support those world-changing ideas with multiple initiatives. The annual TED Conference invites the world's leading thinkers and doers to speak for 18 minutes. Their talks are then made available, free, at TED.com. TED speakers have included Bill Gates, Al Gore, Jane Goodall, Elizabeth Gilbert, Sir Richard Branson, Nandan Nilekani, Philippe Starck, Ngozi Okonjo-Iweala, Isabel Allende and UK Prime Minister Gordon Brown. The annual TED Conference takes place in Long Beach, California, with simulcast in Palm Springs; TEDGlobal is held each year in Oxford, UK. TED's media initiatives include TED.com, where new TEDTalks are posted daily, and the Open Translation Project, which provides subtitles and interactive transcripts as well as the ability for any TEDTalk to be translated by volunteers worldwide. TED has established the annual TED Prize, where exceptional individuals with a wish to change the world are given the opportunity to put their wishes into action; TEDx, which offers individuals or groups a way to organize local, independent TED-like events around the world; and the TEDFellows program, helping world-changing innovators from around the globe to become part of the TED community and, with its help, amplify the impact of their remarkable projects and activities. Follow TED on Twitter at twitter.com/TEDTalks, or on Facebook at facebook.com/TED. TED2011, "The Rediscovery of Wonder," will be held February 28-March 4, 2011, in Long Beach, California, with the TEDActive simulcast in Palm Springs, Californi

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Governmental & Not-For Profit Accounting: Professor Bora- Lecture # 1 03-03-14

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Duration: 152:14
Updated: 07 Mar 2014
views: 30478

Lecture #1 CHAPTER 1 Three Major Categories of State or Local Government CHAPTER 2 Financial Reporting For State and Local Governments Introduction 0:00 Learning Objectives 7:21 Describing Governmental Accounting Practices 12:12 Governmental Organizations 15:00 Not for Profit Organizations 18:40 Financial Reporting Standards 24:17 Objectives of Financial Reporting 32:42 Government-wide Financial Statements 44:44 Fund Financial Statements 49:00 CAFR - Introductory Section 106:30 Review QUIZ 120:00 Chap 2 - Financial Reporting For State and Local Governments 03-03-14 Measurement Focus 129:00 Basis of Accounting 131:10 Required Financial Statements 135:00 Governmental Funds 207:00 After giving a brief overview of the learning objectives of the chapter, the measurement focus is outlined (including the difference between operational and fiscal accountability). The modified accrual basis of accounting and accrual basis of accounting are also compared and contrasted. Following that, the primary activities of the government are discussed as well as the two basic sets of financial statements involved (government-wide and fund financial statements). Funds are also defined, as well as the different categories of funds (governmental funds, proprietary funds, and fiduciary funds) - however, governmental funds are focused on the most during this lecture. Lastly, the dual effect of capital and related transactions is explained (including in-depth journal entries). NOTE: Throughout the lecture, the Professor displays financial statements and diagrams to facilitate learning. To properly view them, it is recommended to switch to full screen mode and use HD quality (1080p). Please Subscribe to our channel to get the latest updates on the RU digital library.

wn.com/Governmental Not For Profit Accounting Professor Bora Lecture 1 03 03 14

Governmental & Not-For Profit Accounting: Professor Bora- Lecture # 2 03-10-14

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Duration: 129:39
Updated: 02 Apr 2014
views: 7847

Lecture # 2 Chapter 3 - Government Operating Statement. Budgetary Accounting. Chapter 4 - Illustrative Transactions and Financial Statements. 03-10-14 Please Visit our Website at http://raw.rutgers.edu Intro Government Operating Statement. Budgetary Accounting 1:00 Government Wide Statement of Activities 6:20 The General Fund 14:50 Budgetary Fund 19:45 Operating Statement Account 22:35 Budgetary Control - Revenues 29:30 Classification of Revenues 30:30 Taxes 32:00 Property Taxes 35:45 Special Assessment 39:10 License and Permits 40:00 Intergovernmental 41:25 Miscellaneous 44:12 Budgetary Control 46:00 Classification of Expenditures 50:00 Concluding Comments Chapter-3 1:04:00 Chapter-4 Illustrative Transactions and Financial Statements 1:05:00 Governmental Funds 1:08:00 Encumbrance Accounting 1:14:00 Accounting for Expenditures 1:15:20 Accounting for Property Tax Revenue 1:27:30 TANs 1:41:30 Accounting for Inventories 1:50:00 SRF 1:58:00 Internal Exchange Transactions 2:01:00 Interfund Activity 2:03:55 Classes of Nonexchange transactions 2:08:00 Summery of the Lecture: After a brief overview of the topics to be discussed in the lecture, the government-wide statement of activities is covered in-depth. General funds are also defined, and several examples are given as well. The Professor then moves on to explain budgetary accounts (including estimated revenues, encumbrances, and appropriations) and operating statement accounts and gives examples of both to further establish the concepts. Afterwards, the concept of budgetary control is discussed and further fleshed out by a table (which gives a visual comparison of balance sheet, budgetary, and operating statement accounts). Lastly, the classification of revenues (and estimated revenues) by fund and by source is discussed (including revenues from taxes, permits, licenses, and services). Please subscribe to our channel to get the latest updates on the RU digital Library.

wn.com/Governmental Not For Profit Accounting Professor Bora Lecture 2 03 10 14

Governmental & Not-For Profit Accounting: Professor Bora- Lecture # 3 03-17-14

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Duration: 140:40
Updated: 11 Apr 2014
views: 5929

Lecture # 3 Chapter 5 - Accounting for General Capital Assets and Capital Projects Chapter 6 - Accounting for General Long-Term Liabilities and Debt Services 03-10-17 Chap 5 After a brief overview of the learning objectives to be covered in this chapter, an in-depth explanation of general capital assets is given, including how they are classified, financed, acquired, and journalized. Several exercises pertaining to the topic are reviewed as well. What are General Capital Assets 3:20 Classification of General Capital Assets 4:45 Financial Sources For General Capital Assets 7:50 Assigning Cost 11:50 Accounting for general Capital Assets 15:45 The Modified Approach for Infrastructure Assets 17:50 Accounting for Acquisition 23:50 Accounting For Capital Leases 25:15 Required Capital Asset Disclosure 36:50 Cost Incurred After Acquisition 45:21 Accounting For the Disposition of General Capital Assets 11:02 Asset Impairments 47:15 Measurement of Asset Impairment 49:37 Reporting of Asset Impairments 53:45 Capital Project Funds 56:20 Illustrative Transaction for Capital Project Funds 57:54 General Capital Assets - Required Financial Statements 1:12:56 Special Topics 1:16:45 Chapter 6 1:23:45 The main focus of this lecture is liabilities (or more specifically, long term liabilities). After giving brief examples, the Professor goes over more in-depth exercises for several types of long term liabilities (such as debt, several types of bonds, and funds). Learning objectives 1:24:03 What are general Long-term Liabilities 1:24:57 Examples of General Long-Term Liabilities 1:26:29 Pollution remediation Obligation 1:31:30 Terms Used in Describing Debt Burden 1:35:37 Debt Burden 1:38:30 Debt Burden Measures 1:40:15 Debt Service Funds 1:45:20 Types of Tax-supported Bonds 1:49:00 Financial Statements/Schedules 1:56:00 Debt Service Fund Example 2:00:17 Illustrative Transactions 2:03:00 Special Assessment Debt Service Funds 2:08:48 Debt Refunding Transactions 2:15:12 Advance Refunding 2:19:00 Please Visit our Website at http://raw.rutgers.edu Please subscribe to our channel to get the latest updates on the RU digital Library.

wn.com/Governmental Not For Profit Accounting Professor Bora Lecture 3 03 17 14

Governmental & Not-For Profit Accounting: Professor Bora- Lecture # 5 04-14-14

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Duration: 123:17
Updated: 28 Apr 2014
views: 4203

Lecture #5 CHAPTER 9 Financial Reporting of State and Local Governments CHAPTER 10 Analysis of Governmental Financial Performance Chapter 9 The Professor begins this lecture by discussing concepts related to the financial reporting required by the GASB (government accounting standards board) reporting model. The key terms, definitions, and concepts used in the governmental reporting entity are also covered. Following this, GASB criteria are discussed, such as whether or not a potential component unit should be included in the reporting entity, and if included, what the correct manner to report it is. The contents of a CAFR (comprehensive annual financial report) are described and discussed in detail. Lastly, the Professor explains how to reconcile governmental fund financial statements to governmental activities in the government-wide financial statements as well as how to identify and understand financial reporting issues and topics. Learning Objectives 0:32 Concepts of Financial Reporting 2:10 Reporting Entity 4:57 Financial Reports 16:18 CAFR 25:00 General Purpose External Financial Reports 33:33 Basic Financial Statements 34:07 Financial Reporting Model 35:16 Reporting Issues & Topics 1:03:16 Chapter 10 This lecture begins with the Professor going over the significance of evaluating governmental financial performance, as well as understanding several key financial performance terms (such as financial position, financial condition, and economic condition). The relationships between environmental factors, organizational factors, and financial factors in determining governmental financial condition are also discussed. Key ratios that can be used to measure financial performance are covered (including how to identify, calculate, and interpret them), as well as how to analyze financial performance using government-wide statements. Lastly. benchmarking is defined and discussed, as well as how it can enhance a financial analysis. Learning Objectives 1:12:28 Why Evaluate Governmental Financial Performance 1:15:05 Who Needs to Know about Governmental Financial Condition? 1:16:47 What do They need to know? 1:18:08 Comparison of Key Terms 1:19:13 Economic Condition: Components 1:21:49 Types of Solvency as Defines by ICMA 1:22:27 What factor affect financial conditions? 1:23:13 Environmental Factors 1:25:05 Organizational Factor 1:28:50 Financial Factor 1:30:35 Financial Analysis 1:31:08 Data for Financial Ratio Analysis 1:33:17 Ratios for Governmental Funds 1:34:06 Performance Measures for Government-wide Statement 1:48:49 Benchmarking 1:55:39 Credit Analysis Models 1:56:36 Factors Considered by Municipal Bond Analysts 1:56:55 Sign of Fiscal Distress 1:59:16 Concluding Comments 2:02:36 Please Visit our Website at http://raw.rutgers.edu Please Subscribe to our channel to get the latest updates on the RU digital library.

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Government & Non-Profit Accounting: Accounting for Not-For-Profit Organizations

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Duration: 59:33
Updated: 23 May 2013
views: 1894

Government & Non-Profit Accounting: Accounting for Not-For-Profit Organizations (Chapter 13) May 1st, 2013 by Professor Irfan Bora This video begins with the Professor explaining, as well as distinguishing, not-for-profit (NFP) organizations from entities in the governmental and commercial sectors of the U.S. economy. Next, the authoritative standards-setting body for establishing GAAP for nongovernmental NFP's is identified and discussed. Following this, the proper financial reporting for NFPs is discussed, including the required financial statements, the classification of net assets, the accounting for revenues [and related items such as gains and support], accounting for expenses, and accounting for assets are covered. The accounting for NFP combinations and consolidations is discussed, as well as the preparation of financial statements in accordance with GAAP-governing NFP organizations. Lastly, optional fund accounting is explained. ------QUICK NAVIGATION------ Introduction / Easing into the Lecture's Topics until 3:17 Overview of Lecture's Learning Objectives 3:18 Not-For-Profit Sector (defined) 4:15 How Does a Non-governmental NFP Differ from a Business Entity? 6:22 How Does a Non-Governmental NFP Differ from a Governmental Entity? 7:31 GAAP for Non-Governmental NFP's 8:05 Financial Statements for NFP's 8:24 Statement of Financial Position 8:53 Illustration of Consolidated Statement of Activities 12:29 Illustration of Consolidated Balance Sheet 13:34 Statement of Activities 14:10 Statement of Cash Flows 18:14 Illustration of Statement of Functional Expenses 19:17 Revenues 21:18 Support 22:31 Support Increases 25:27 Pledges / Promises to Give 26:00 Recording Pledges (with JE's) 26:38 Donated Materials 29:54 Contributed Services 30:25 Donated Services Example (True & False) 33:10 Recording Contributed Services 36:14 Special Events 36:30 Contributions Involving an Intermediary 39:03 Expenses 41:28 Joint Costs with a Fund Raising Appeal 43:02 Investments 45:47 Collection Items 46:38 Consolidations & Combinations 50:38 Optional Fund Accounting 51:10 Concluding Comments / Summary 53:08

wn.com/Government Non Profit Accounting Accounting For Not For Profit Organizations

Financial Statements of Not-for-Profit Organisations Lecture 1

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Duration: 38:33
Updated: 02 Nov 2014
views: 6522

Description

wn.com/Financial Statements Of Not For Profit Organisations Lecture 1

Not For Profit - Harold Hunter Foundation

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Duration: 4:14
Updated: 21 Oct 2015
views: 21505

You get what you give in life. It's easy to take, take, take like a leech, but it takes a special type of person to give back to their community and promote positive change. Not For Profit recognizes those who dedicate their lives to making the world a BETTER place—not a more profitable one. The Harold Hunter Foundation was formed in 2007 in honor of Harold’s memory. It is a skateboard community-based organization that provides inner-city youth with valuable life experiences, despite life’s challenges. More info at haroldhunter.org Subscribe to The Berrics - http://bit.ly/TheBerricsYoutube Daily Videos and more: http://theberrics.com Like The Berrics on Facebook: http://fb.com/berrics Follow The Berrics on Instagram: http://instagram.com/berrics Follow The Berrics on Twitter: http://twitter.com/berrics Follow The Berrics on Snapchat: @TheBerrics

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Not for Profit Organisation- Part 1

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Duration: 4:44
Updated: 10 Jul 2012
views: 2897

This animation introduces the learner to the characteristics of not-for-profit organisations and about maintaining their accounting records. This is a product of Mexus Education Pvt. Ltd., an education innovations company based in Mumbai, India. http://www.mexuseducation.com, http://www.ikenstore.in

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Co-working Spaces - Not for Profits and Social Enterprise | City of Melbourne

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Duration: 1:26
Updated: 14 Dec 2015
views: 92

Find Out More: http://www.melbourne.vic.gov.au The City of Melbourne has a range of co-working spaces to fulfil small business or individual needs. Learn more about Not for Profits and Social Enterprise in this short video. What are co-working spaces? • Shared – individual and collective business spaces • Flexible – book for an hour, week, month or long-term part time or full time • Collaborative – openness leads to business connections and opportunities • Diverse - according to sector, style, price and amenities

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Chicago's Very Own: Not For Profit band

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Duration: 4:04
Updated: 11 Jul 2015
views: 60

A group of suburban musicians play for the love of music, and to help people in need. Produced by Rachel Davis

wn.com/Chicago's Very Own Not For Profit Band

Dan Pallotta: The way we think about charity is dead wrong

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Duration: 18:55
Updated: 11 Mar 2013
views: 392246

Activist and fundraiser Dan Pallotta calls out the double standard that drives our broken relationship to charities. Too many nonprofits, he says, are rewarded for how little they spend -- not for what they get done. Instead of equating frugality with morality, he asks us to start rewarding charities for their big goals and big accomplishments (even if that comes with big expenses). In this bold talk, he says: Let's change the way we think about changing the world. TEDTalks is a daily video podcast of the best talks and performances from the TED Conference, where the world's leading thinkers and doers give the talk of their lives in 18 minutes (or less). Look for talks on Technology, Entertainment and Design -- plus science, business, global issues, the arts and much more. Find closed captions and translated subtitles in many languages at http://www.ted.com/translate Follow TED news on Twitter: http://www.twitter.com/tednews Like TED on Facebook: https://www.facebook.com/TED Subscribe to our channel: http://www.youtube.com/user/TEDtalksDirector

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Lecture Martha Nussbaum: Not for Profit. Why Democracy Needs the Humanities (audio recordings)

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Duration: 61:25
Updated: 12 Jul 2013
views: 5675

Lecture Martha Nussbaum: Not for Profit. Why Democracy Needs the Humanities | Thursday June 25, 2013, 20.00 - 22.00 hrs., Collegezalencomplex Radboud University Nijmegen | Organised by the Soeterbeeck Programme

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Corporate Governance for Not for Profit Organisations Forum - CPA Australia

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Duration: 8:56
Updated: 27 Apr 2012
views: 1084

http://www.mq.edu.au/ Corporate Governance for Not for Profit Organisations Forum The panel session will cover various aspects of governance relevant to the NFP sector including new reporting and governance requirements under the Treasury's proposed NFP reform.

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Corporate Governance for Not for Profit Organisations Forum - Q and A

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Duration: 48:50
Updated: 30 Jun 2012
views: 385

Corporate Governance for Not for Profit Organisations Forum hosted at Macquarie University. The panel session will cover various aspects of governance relevant to the NFP sector including new reporting and governance requirements under the Treasury's proposed NFP reform.

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Why Start a Not-for-Profit?

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Duration: 81:27
Updated: 13 Apr 2013
views: 245

Donnie Maclurcan details the advantages of Not-For-Profit enterprise in addressing sustainability challenges

wn.com/Why Start A Not For Profit

Time for Big Pharma to go Not For Profit...

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Duration: 7:52
Updated: 22 Sep 2015
views: 18604

Thom Hartmann comments on Martin Shkreli — the CEO of Turing Pharmaceuticals who raised the price of a 62-year-old drug by more than 4,000 percent overnight. If you liked this clip of The Thom Hartmann Program, please do us a big favor and share it with your friends... and hit that "like" button! http://www.thomhartmann.com Follow Us on Twitter: http://www.twitter.com/thom_hartmann Subscribe to The Thom Hartmann Program for more: http://www.youtube.com/subscription_center?add_user=thomhartmann

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How to Manage Not-for-Profit Money

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Duration: 4:27
Updated: 05 Apr 2011
views: 2189

Just because you're about to start a Not-for-Profit, it doesn't mean you won't be dealing with money. In fact, managing the financials for charities and non-profits can make you kind of dizzy. As usual, DoSomethingU is here save the day!

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Membership Management for Not for Profits (Chapter 1)

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Duration: 7:17
Updated: 02 Sep 2015
views: 335

Are you using “for-profit” tools & methodologies to manage your not-for-profit? Can you relate to any of this? Inability to aggregate, manage and analyse data Un-optimised paper-based /manual processes Inability to communicate & engage with stakeholders efficiently Complex isolated systems to manage different functions & department Lack of visibility, tracking and reporting tools Enterprise Monkey have worked with a lot of non-profits across all sectors including industry associations, communities, charities, health and aged care, professional associations, sports clubs, schools and educational institutes. A large number of Non-profit organisations are using Information Management frameworks and tools that were developed for (for-profit) Companies. How Not for Profits are different from for-profits? Driven by passion; not by profits Involve Volunteers and Community, who care about a cause or a goal Don’t have customers; have Stakeholders and Community Communications is not only a marketing tool; it is a Value Proposition Engagement is one of the core activities of a Not-for-Profit Reporting is critical and complex Not for Profits operate in a complete different manner and have different needs, but there is a lack of defined methodologies and tools for Information Management of Non-Profits. Some unique needs of Non-profits: Understanding and Managing Stakeholder Relationships Streamlined Acquisition processes Automated Communication & Effortless Engagement Program Delivery & Operation Visibility, Tracking & Reporting Governance Does your current IT service provider or software vendor understand your needs and pains? We, at Enterprise Monkey, don’t only feel your pain and needs, but we have developed a Not-for-Profit Information Management Solution Framework that caters to your needs and requirements. Our solutions and services are specifically crafted for you- the Non-Profits. Thus allowing you to save your cost and time, and increase your revenue by engaging and delivering value to your stakeholders more efficiently and effectively.

wn.com/Membership Management For Not For Profits (Chapter 1)

Corporate collaboration in the not-for-profit sector: Olivia Loadwick at TEDxNorthernSydneyInstitute

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Duration: 17:47
Updated: 18 Oct 2013
views: 1332

What does the world of investment banking have to do with the world of poverty? Olivia Loadwick asked the same thing when she joined 99 other corporate women on a program to build homes for underprivileged Nepali women. What she found was that for the very challenges that not-for-profits face in working in impoverished communities, corporations had many of the solutions. Meanwhile, what development programs could offer corporations, might just offer substantial returns. With a background in international relations, in technology and in investment banking, Olivia Loadwick proposes that there must be a better way to link the worlds of finance and not-for-profits and to link corporations with development projects in a way that provides optimal and sustainable outcomes for all. Olivia lays down the challenge to bring development programs from the not-for-profit world into boardrooms. In the spirit of ideas worth spreading, TEDx is a program of local, self-organized events that bring people together to share a TED-like experience. At a TEDx event, TEDTalks video and live speakers combine to spark deep discussion and connection in a small group. These local, self-organized events are branded TEDx, where x = independently organized TED event. The TED Conference provides general guidance for the TEDx program, but individual TEDx events are self-organized.* (*Subject to certain rules and regulations)

wn.com/Corporate Collaboration In The Not For Profit Sector Olivia Loadwick At Tedxnorthernsydneyinstitute