MAKING YOUR MISSION SUSTAINABLE - BDO USA, LLP · • Human Resources • Governance. 12. Making Your Mission Sustainable: Highlights from BDO’s 2018 Nonprofit Benchmarking Survey

BDO USA LLP a Delaware limited liability partnership is the US member of BDO International Limited a UK company limited by guarantee and forms part of the international BDO network of independent member firms

MAKING YOUR MISSION SUSTAINABLE

Highlights from BDOrsquos 2018 Nonprofit Benchmarking Survey

2 Making Your Mission Sustainable Highlights from BDOrsquos 2018 Nonprofit Benchmarking Survey

Thank you for joining us today

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Click here to start audio

CPE and Support

CPE Participation Requirements ‒ To receive CPE credit for this webinarbull Yoursquoll need to actively participate throughout the programbull Be responsive to at least 75 of the participation pop-ups

Please refer the CPE amp Support Handout by clicking Handout icon for more information about group participation and CPE certificates

QampA Submit all questions by clicking the QampA icon on the bottom of your screen The presenter(s) will review and answer questions as time permits

Technical Support Invited guests BDO Alliance and BDO International firms Please contact 844-580ndash6963 BDO Employees Please contact 888-236-9111

With You Today

Laurie De Armond Partner and National Co-LeaderNonprofit amp Education Practice

703-336-1453 ldearmondbdocom

Adam ColePartner and National Co-LeaderNonprofit amp Education Practice

212-885-8327acolebdocom

With You Today

Laurie De Armond Partner and National Co-LeaderNonprofit amp Education Practice703-336-1453ldearmondbdocom

Laurie is an Office Managing Partner and National Co-Leader of BDOrsquos Nonprofit amp Education Practice and the Greater Washington DC Practice leader for the Nonprofit amp Education Practice She has more than 24 years of experience in all phases of client service and dedicates her time to providing audit and consulting services to a wide variety of tax-exempt organizations including public charities private foundations trade associations scientific and educational organizations and quasi-governmental and governmental organizations

She is a regular contributor to the grouprsquos blog and quarterly newsletter the BDO Nonprofit Standard and is a regular speaker at internal and external seminars Laurie has served on numerous boards of directors including a local college and currently serves as a financial expert for the audit committee of Americarsquos Charities

Laurie received one of the 2013 Women to Watch Awards from the Greater Washington Society of CPAs (GWSCPA) for her contributions to the profession She is a member of BDOrsquos Inclusion Women National Strategy Group and a member of the GWSCPA Womenrsquos Initiative Steering Committee

With You Today

Adam ColePartner and National Co-LeaderNonprofit amp Education Practice212-885-8327acolebdocom

Adam is a Partner and National co-Leader of BDOrsquos Nonprofit amp Education Practice and the Managing Partner of the Greater New York Nonprofit and Employee Benefit Plan Practices He has over 29 years of experience and has spent his entire career auditing and consulting with both nonprofit and healthcare organizations

He is one of the founding partners of the Greater New York Healthcare Practice which has grown from 10 individuals in 1993 to over 100 individuals today The practice specializes in many subsets of the nonprofit industry including services to social service organizations International NGOs membership organizations foundations higher education and religious organizations

Adam is a nationally featured speaker and writer on subjects such as nonprofit mergers liquidity board governance issues and financial dashboards

Learning Objectives

We will cover

bull Key issues affecting nonprofitsrsquo long-term sustainability

bull Best practices for navigating nonprofit challenges and mitigating risk

bull A toolkit of resources designed to help key stakeholders make strategic decisions

Agenda

bull About Nonprofit Standards Benchmarking Survey

bull State of the Nonprofit Industry

bull Making Your Mission Sustainable

bull Navigating Top Nonprofit Challenges- Staffing amp Retention- Donor Relations amp Impact Reporting- Mergers Acquisitions amp Partnerships- Regulatory Developments- Data Privacy amp Cybersecurity

bull Importance of Benchmarking amp Resources

bull QampA

About Nonprofit StandardsBDOrsquos Benchmarking Survey

Survey Goals

Provide nonprofits with a barometer for measuring performance across a variety of areas

Address 2 persistent questions among nonprofit leaders bull How does my organization measure up bull Are we normal

Help inform the critical financial and operational decisions necessary to further their missions

About the Study

METHODOLOGYNonprofit Standards is a national benchmarking survey of 100 nonprofit organizations across a variety of sectors The survey was fielded by Market Measurement a market research consulting firm

TOPICS COVEREDbull Strategic Planningbull Operationsbull Scope amp Impactbull Human Resourcesbull Governance

About the Study

ORGANIZATIONAL BREAKDOWN

Nonprofits are categorized into three groups according to their annual revenues

bull Midrange lt$25M in annual revenue bull Upper-Midrange $25-$75M

bull Large $76M+

AVERAGE PARTICIPANT

Annual Revenue $854M Total Assets $1647M

State of the Nonprofit Industry2018 amp Beyond

Setting the Stage The Nonprofit Landscape

Nonprofits are facing

Shifting donor demographics that are changing the nature

and business of giving

Growing demand for long-term talent including

leadership

Increased public scrutiny leading to greater demand for accountability and

transparency1

Funding government

cutbacks that endanger

nonprofitsrsquo futures

Impending regulations that add an additional level of complexity to current

compliance obligations

Making Your Mission SustainableKey Financial Challenges

Nonprofits Have Ambitious Growth Planshellip

62say itrsquos somewhat or very

likely they will expand their programs over the next 2

2 in 5worry about their ability to

manage growth

hellipBut Few Have a Financial Safety Net

51 have

lt6 months of operating reserves

OPERATING RESERVES

35 have

only 12 months of operating reserves

not consider maintaining adequate liquidity as a challenge

MAINTAINING ADEQUATE LIQUIDITY

40 cite it

as a low-level challenge

The Nonprofit Starvation Cycle

1 in 5nonprofits spend 90-99 on

program-related expenses vs the industry average of

77Source Stanford Social Innovation Review

What Feeds the Starvation Cycle

58cite rising overhead costs as a

high or moderate-level challenge

RISING OVERHEAD COSTS

bull The dangerous assumption from donors that low overhead costs are a good measure of a nonprofitrsquos performance

bull Often translates to unrealistic standards on how much a nonprofit should spend on overhead costs including rent bills salaries and other administrative costs

bull Continues to feed the ldquoStarvation Cyclerdquo

THE ldquoOVERHEAD MYTHrdquo

Where Does the Starvation Cycle End

For organizations facing the starvation cycle there are many possible results

bull Consolidation through partnership merger or acquisition

bull Shuttering or closing down due to inadequate cash for overhead costs

bull Increased burden on other organizations to take up the activities of shuttered nonprofits further adding to the financial pressure

Program expansion is not always the right choice Nonprofits must make smart choices about which mission-driven programs are right to fund

Navigating Top Nonprofit Issues

Staffing amp RetentionNavigating Top Nonprofit Issues

Talent Management Becomes a Top Challenge

60of nonprofits struggle with

staffing

Nonprofit HRrsquos 2017 Nonprofit EmploymentPractices Survey found

64 lack a formal

talent acquisition (recruitment) strategy

81 lack a formal

retention strategy or program

Why are Employees Leaving

59Compensation

58Availability of

Up-to-Date Technology

54Communication

51Management-

Employee Relations

51Employee Training amp

Development

Regardless of the reason employee satisfaction and employee turnover can be devastating to nonprofits

Best Practices for Recruiting amp Training Top Talent

Stay competitive in your local marketbull Make your organization an attractive place for potential employees

Capitalize on flexible work optionsbull Remote work arrangements can be both beneficial to employees and

cost-effective for organizations

Be proactive about succession planningbull With 4 million Baby Boomers retiring each year the need for a

succession plan is a ldquowhenrdquo rather than an ldquoifrdquo scenario

Donor Relations amp Impact ReportingNavigating Top Nonprofit Issues

Donors amp Their Priorities are Changing

49 of donors

donrsquot know how nonprofits use their money

84of Millennials give to charity

And theyrsquore increasingly focused on accountability and

transparency

OVERALL PUBLIC TRUSTin nonprofits is shaky

1 in 5 are

unsure who benefits from the work theyrsquore funding

Source Millennial Impact ReportSource Money for Good Study

What Makes Reporting Challenging

60Lack of a Consistent

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

Program Objectives or

43Inadequate Financial Resources

61 of nonprofits reported that a portion of their funders required more information than was previously required

Best Practices for Effective Reporting

Start with the end in mindbull What is the story you want to tell to stakeholders bull Think about what the world could look like if your mission was achieved

Make reporting an ongoing processbull Gather (and report) data on a quarterly or monthly basis to keep stakeholders in the

loop and to make year-end reports less daunting

Emphasize transparencybull Your report is an unparalleled opportunity to contextualize your organizationrsquos

metrics and finances Donrsquot miss the chance to give a holistic view of your strategy

Share proudly and widelybull Be sure to get your report out via multiple channels so that existing and prospective

donors alike have a chance to see it Social media can be a low cost way to get your report in front of a lot of people

Refresh your tacticsbull The National Council of Nonprofits has a directory of useful report guides and

examples you can use as a place to start or refresh your reporting practices

Mergers Acquisitions amp PartnershipsNavigating Top Nonprofit Issues

Nonprofits Make Way for Collaboration

36of nonprofits say it is very or

somewhat likely they will enter a strategic partnership with a similar nonprofit in the

next 2 years

only 8plan to merge with a similar nonprofit in the next 2 years

What Makes MampA ChallengingWhy do nonprofits hesitate

bull They lack the necessary capitalbull Theyrsquore worried the merger wonrsquot fulfill their

missionbull Theyrsquore not ready to let go of control

Common challenges that plague nonprofit partnerships

bull Viewing the merger as a ldquoripcord optionrdquobull Not performing necessary due diligencebull Underestimating the cost amp time requiredbull Not understanding how the transaction will impact

financialsbull Failing to effectively integrate the two

organizations with key stakeholders

Partnering Up Provides Many Benefits

Generate necessary liquidity for operations

Enable access to shared resources including space employees and

technologies

Combine skillsets of boards amp staff

Advance a common mission or expand to new

Reduce competition for

donors

There are 15 million+ nonprofits in the US and many have similar missions

Best Practices for Executive Transitions

Find your friendsbull Organizations should have compatible missions and a shared culture of excellence

Introduce yourself to the boardbull Involve both boards early and throughout the process

Explore strategic partnerships firstbull These can often help solve for problems while being less complex than MampA

Consider those with different stripesbull Nonprofitfor-profit partnerships are on the rise as are partnerships with public

entities

Commit commit commitbull Organizational leadership including the board needs to be committed to making the

new arrangement work

Regulatory DevelopmentsNavigating Top Nonprofit Issues

Upcoming Tax amp Accounting Regulations

45of nonprofits are concerned about increased regulations

TAX REFORM

bull Much uncertainty still remainsbull Is Tax Reform 20 comingbull Implications of other SALT issues (eg IRSrsquo

guidance on the SALT cap deduction workarounds)

TRIFECTA OF FASB REGULATIONS

1 ASU No 2016-14 Not-for-Profit Entities (Topic 958) Presentation of Financial Statements of Not-for-Profit Entities

2 ASC Topic 606 Revenue From Contracts with Customers

3 ASC Topic 840 Leases

Tax Reform

TOP PROVISIONS AFFECTING NONPROFITS

bull Increase of the standard deductionbull Increase of the charitable contribution

deduction limitbull Repeal of the ldquoPeaserdquo limitationbull Imposition of an excise tax on executive

compensationbull Increase of the estate tax exemptionbull Imposition of an excise tax on endowmentsbull Changes to unrelated business income

taxation (UBIT)

BDO Resource How Tax Reform Will Impact Nonprofits

WHAT NONPROFITS SHOULD DO

bull Assemble a team bull Dig into the data bull Continue tax reform conversations with

your tax advisor bull Stay abreast of IRS amp US Treasury

notificationsbull Keep an eye out for the possibility of Tax

Reform 20

FASB ASU No 2016-14 Financial Reporting

SUMMARYbull Represents the biggest change to nonprofit financial reporting in

20 yearsbull Includes major changes to nonprofit financial statementsbull Touches net asset classes statement of cash flows liquidity

disclosures and more

DEADLINESbull Fiscal years beginning after 12152017bull 2018 for those with calendar year-endsbull FY18 for those with fiscal year-ends

WHAT NONPROFITS SHOULD DObull Deadlines are imminentbull Nonprofits should start educating boards and stakeholders now

BDO Resource ldquoHow to Read Nonprofit Financial Statements A Practical Guiderdquo

We wrote the book on nonprofit financial reporting

FASB ASC 606 Revenue RecognitionSUMMARYbull Affects all nonprofit revenue recognition policies for exchange transactionsbull Requires substantial estimates amp judgements as revenue streams covered can be complexbull Complemented by additional guidance including a recent update on how to characterize contributions

DEADLINESbull Public companies and some nonprofits reporting periods after 12152017bull Private companies and most nonprofits reporting periods after 12152018bull 2018 for those with calendar-year ends

bull Evaluate the impact the standard will have on revenue streams

bull Inventory all revenue streamsbull Evaluate current practices to

identify gapsbull Ensure adequate resources are

designated to implement the changes

bull Educate the board and other stakeholders

FASB ASC 840 Lease Accounting

SUMMARYbull Represents a complete overhaul of

accounting rules for leasesbull Will impact all entities particularly

lesseesbull Designed to bring lease accounting in line

with the new revenue recognition standard

DEADLINESbull Public companies and some nonprofits

reporting periods after 12152018bull Private companies and most nonprofits

reporting periods after 12152019

bull Deadlines might seem far off but the level of change needed will require forward planning

bull Confirm which deadline applies to help prioritize and allocate resources

bull Take an inventory of all leases including property equipment etc

Best Practices for Compliance

Get the timing rightbull There are multiple deadlines As such itrsquos critical that organizations know which

one(s) pertain to them

Start (and continue) the conversationbull Early and open dialogue within the organization and with stakeholders is critical in

developing a comprehensive plan

Gear up for the changesbull Nonprofits should update existing systems processes and resources to ensure they

have what they need for compliance

Look outside of accountingbull Organizations must be sure to account for implications of the new standards on

business functions beyond accounting including tax and financial reporting

Double-check your workbull Involving external audit and tax partners throughout the implementation process is

critical to staying on track

Data Privacy amp CybersecurityNavigating Top Nonprofit Issues

Cyber Issues Plague Nonprofit Boards

54of nonprofit boards are

concerned about cybersecurity

bull Cybersecurity amp data privacymdashespecially as it pertains to donor employee and beneficiary informationmdashis vital to a nonprofitrsquos livelihood

bull Stakes are higher now that the GDPR is in effect

bull Organizations risk reputational damage and potential litigation

bull Nonprofits often think ldquowho wants to hack usrdquo but they are ideal targetshellip

bull Nonprofits often have limited investment in keeping technology and cybersecurity measures up to date

bull Few have a concrete cyber strategy

Best Practices for Shoring Up Cybersecurity

Find a championbull Organizations need a cybersecurity advocate to ensure

a comprehensive program is developed and implemented

Assess your risksbull A risk management team should inventory systems and

data assets and develop risk mitigation strategies

Analyze your data assetsbull Use analytics to help make reasonable assessments of

risks and threats

Form a program development committeebull This committee is responsible for executing your plan

Improve strategies for internal control and information governance bull Develop a data governance strategy improve

compliance capabilities and deliver consistent reporting

Enhance efficiencies and balance investments bull Use automation to help avoid errors and increase

efficiency

Put your plan to the testbull Conduct an incident response simulation

Consider cyber insurancebull Options should be thoroughly vetted to see if cyber

insurance is the right fit for an organization

Build a comprehensive programbull Put together a comprehensive cybersecurity data

protection and privacy program that involves all business functions

Communication is key bull Provide consistent updates and training programs

The Importance of Benchmarking amp Resources

Why Benchmarking is Critical

Is my organization

normal

Benchmarking helps nonprofits

bull Understand how they relate to and differ from their peers

bull Maintain a pulse on current and future nonprofit trends

bull Navigate stakeholder conversations about their organization and the industry

bull Strengthen their decision-making and strategic planning abilities

bull Plan for the future amp set goals

Nonprofit Benchmarking Resources

HOW CAN NONPROFITS BENCHMARK bull Look at publicly available data for similar

organizationsbull Gather a group of peer organizations for

information sharing

BDO CAN HELPbull Nonprofit Standards a Benchmarking

Surveybull Assess Yourself Free Benchmarking Tool

(Forthcoming)bull BDO Customized Benchmarking Report

bull Contact a BDO professionalbull Laurie De Armond ldearmondbdocombull Adam Cole acolebdocom

Summary

bull This will continue to be a time of change and uncertainty for nonprofits as they face a plethora of political economic and social developments

bull But the outlook isnrsquot all doom and gloom

bull Charitable giving made headlines last year and therersquos hope that this trend will continue despite the challenges the industry faces

bull For nonprofits knowledge truly is power when it comes to effective management

Nonprofit Resources

WANT MORE INFORMATION

Visit our Resource Centerhttpswwwbdocomresource-centersinstitute-for-nonprofit-excellence

Read our bloghttpnonprofitblogbdocom

Read the full survey reporthttpswwwbdocomnonprofitstandards-2018

Email usldearmondbdocomacolebdocom

Follow us on TwitterBDONonprofit

General BDO Resources

Tax Reform Hubhttpswwwbdocomtax-reform

Revenue Recognition Hubhttpswwwbdocomservicesassurancerevenue-recognitionnews-resources

Center for Corporate Governance amp Financial Reporting httpswwwbdocomresource-centersgovernance

GDPREdge httpsgdpredgecom

Upcoming Events amp Webinars httpswwwbdocomevents

Follow us on Social Mediabull LinkedIn BDO USA LLPbull Twitter BDO_USA

ConclusionThank you for your participation

Certificate Availability ndash If you logged in and participated the entire time and responded to at least 75 of the polling questions your certificate will be emailed to you within 48 hours of the webinar

After 48 hours your certificate will also be available under your profile on BDOcom

More information is available by clicking the handouts icon on the screen

Please exit the interface by clicking the ldquoXrdquo button in the upper right hand corner of your screen

If you are participating as part of group please allow additional time for CPE processing

BDO NONPROFIT amp EDUCATION PRACTICE For 100 years BDO has provided services to the nonprofit community Through decades of working in this sector we have developed a significant capability and fluency in the general and specific business issues that may face these organizations With more than 2800 clients in the nonprofit sector BDOrsquos team of professionals offers the hands-on experience and technical skill to serve the distinctive needs of our nonprofit clientsmdashand help them fulfill their missions We supplement our technical approach by analyzing and advising our clients on the many elements of running a successful nonprofit organization Please see wwwbdocom industriesnonprofit-educationoverview for more information

BDO INSTITUTE FOR NONPROFIT EXCELLENCEBDOrsquos Institute for Nonprofit Excellence (the Institute) has the skills and knowledge to provide high quality services and address the needs

of the nationrsquos nonprofit sector Based in our Greater Washington DC Metro office the Institute supports and collaborates with BDO offices around the country and the BDO International network to develop innovative and practical accounting and operational strategies for the tax-exempt organizations they serve The Institute also serves as a resource studying and disseminating information pertaining to nonprofit accounting and business management The Institute offers both live and local seminars as well as webinars on a variety of topics of interest to nonprofit organizations and educational institutions Please check BDOrsquos web site at wwwbdo com resource-centersinstitute-for-nonprofit-excellence for upcoming local events and webinars

ABOUT BDO USA BDO is the brand name for BDO USA LLP a US professional services firm providing assurance tax advisory and consulting services to a wide range of publicly traded and privately held companies For more than 100 years BDO has provided quality service through the active involvement of experienced and committed professionals The firm serves clients through more than 60 offices and over 500 independent alliance firm locations nationwide As an independent Member Firm of BDO International Limited BDO serves multi-national clients through a global network of 67700 people working out of 1400 offices across 158 countries BDO USA LLP a Delaware limited liability partnership is the US member of BDO International Limited a UK company limited by guarantee and forms part of the international BDO network of independent member firms BDO is the brand name for the BDO network and for each of the BDO Member Firms For more information please visit wwwbdocom Material discussed is meant to provide general information and should not be acted on without professional advice tailored to your firmrsquos individual needs copy 2017 BDO USA LLP All rights reserved

Making your mission sustainable

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

About Nonprofit Standards

Survey Goals

About the Study

State of the Nonprofit Industry

Making Your Mission Sustainable

Staffing amp Retention

Donor Relations amp Impact Reporting

Mergers Acquisitions amp Partnerships

What Makes MampA Challenging

Regulatory Developments

Tax Reform

FASB ASC 606 Revenue Recognition

Data Privacy amp Cybersecurity

Summary

Nonprofit Resources

BDO NONPROFIT amp EDUCATION PRACTICE For 100 years BDO has provided services to the nonprofit community Through decades of working in this sector we have developed a significant capability and fluency in the general and specific business issues that may face these organizations With more than 2800 clients in the nonprofit sector BDOrsquos team of professionals offers the hands-on experience and technical skill to serve the distinctive needs of our nonprofit clientsmdashand help them fulfill their missions We supplement our technical approach by analyzing and advising our clients on the many elements of running a successful nonprofit organization Please see wwwbdocom industriesnonprofit-educationoverview for more information BDO INSTITUTE FOR NONPROFIT EXCELLENCE BDOrsquos Institute for Nonprofit Excellence (the Institute) has the skills and knowledge to provide high quality services and address the needs of the nationrsquos nonprofit sector Based in our Greater Washington DC Metro office the Institute supports and collaborates with BDO offices around the country and the BDO International network to develop innovative and practical accounting and operational strategies for the tax-exempt organizations they serve The Institute also serves as a resource studying and disseminating information pertaining to nonprofit accounting and business management The Institute offers both live and local seminars as well as webinars on a variety of topics of interest to nonprofit organizations and educational institutions Please check BDOrsquos web site at wwwbdo com resource-centersinstitute-for-nonprofit-excellence for upcoming local events and webinarsABOUT BDO USA BDO is the brand name for BDO USA LLP a US professional services firm providing assurance tax advisory and consulting services to a wide range of publicly traded and privately held companies For more than 100 years BDO has provided quality service through the active involvement of experienced and committed professionals The firm serves clients through more than 60 offices and over 500 independent alliance firm locations nationwide As an independent Member Firm of BDO International Limited BDO serves multi-national clients through a global network of 67700 people working out of 1400 offices across 158 countries BDO USA LLP a Delaware limited liability partnership is the US member of BDO International Limited a UK company limited by guarantee and forms part of the international BDO network of independent member firms BDO is the brand name for the BDO network and for each of the BDO Member Firms For more information please visit wwwbdocom Material discussed is meant to provide general information and should not be acted on without professional advice tailored to your firmrsquos individual needs copy 2017 BDO USA LLP All rights reserved

Thank you for joining us today

Todayrsquos presentation will begin momentarilyWhile you are waiting why not make sure your computer is ready

Depending upon your browser you may need to click below to start playing the audio Make sure that your computer is unmuted now and adjust your volume You can use the audio window to adjust your volume as well as

your computer Also you will need to make sure that your pop-up blocker is turned off to receive participation checks for CPE tracking

Click here to start audio

CPE and Support

With You Today

Learning Objectives

We will cover

Agenda

bull QampA

Survey Goals

About the Study

bull Large $76M+

AVERAGE PARTICIPANT

leadership

transparency1

Funding government

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

CPE and Support

With You Today

Learning Objectives

We will cover

Agenda

bull QampA

Survey Goals

About the Study

bull Large $76M+

AVERAGE PARTICIPANT

leadership

transparency1

Funding government

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

With You Today

Learning Objectives

We will cover

Agenda

bull QampA

Survey Goals

About the Study

bull Large $76M+

AVERAGE PARTICIPANT

leadership

transparency1

Funding government

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

With You Today

Learning Objectives

We will cover

Agenda

bull QampA

Survey Goals

About the Study

bull Large $76M+

AVERAGE PARTICIPANT

leadership

transparency1

Funding government

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

With You Today

Learning Objectives

We will cover

Agenda

bull QampA

Survey Goals

About the Study

bull Large $76M+

AVERAGE PARTICIPANT

leadership

transparency1

Funding government

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Learning Objectives

We will cover

Agenda

bull QampA

Survey Goals

About the Study

bull Large $76M+

AVERAGE PARTICIPANT

leadership

transparency1

Funding government

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Agenda

bull QampA

Survey Goals

About the Study

bull Large $76M+

AVERAGE PARTICIPANT

leadership

transparency1

Funding government

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Survey Goals

About the Study

bull Large $76M+

AVERAGE PARTICIPANT

leadership

transparency1

Funding government

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Survey Goals

About the Study

bull Large $76M+

AVERAGE PARTICIPANT

leadership

transparency1

Funding government

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

About the Study

bull Large $76M+

AVERAGE PARTICIPANT

leadership

transparency1

Funding government

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

About the Study

bull Large $76M+

AVERAGE PARTICIPANT

leadership

transparency1

Funding government

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

leadership

transparency1

Funding government

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

leadership

transparency1

Funding government

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Funding government

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

manage growth

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

51 have

OPERATING RESERVES

35 have

40 cite it

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

staffing

64 lack a formal

81 lack a formal

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

59Compensation

58Availability of

54Communication

51Management-

Employee Relations

Development

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

49 of donors

transparency

1 in 5 are

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Framework

58Lack of Adequate

Technology

51Human Resource

Constraints

48Lack of Clear

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

next 2 years

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

technologies

donors

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

entities

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

TAX REFORM

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Tax Reform

taxation (UBIT)

Reform 20

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

risks and threats

efficiency

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Is my organization

normal

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

information sharing

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Slide Number 2

CPE and Support

With You Today

Learning Objectives

Agenda

Survey Goals

About the Study

Tax Reform

Summary

Nonprofit Resources

Documents

MAKING YOUR MISSION SUSTAINABLE - BDO USA, LLP · • Human Resources • Governance. 12. Making Your Mission Sustainable: Highlights from BDO’s 2018 Nonprofit Benchmarking Survey