SYLLABUS
PADM 7331 Section 90: FINANCIAL MANAGEMENT FOR NONPROFIT
ORGANIZATIONS
Spring 2013
Instructor: Andrea Hackney
Email: akhackney@ualr.edu
Classroom: Room 110 Arkansas Studies
Institute
Phone: (501) 593-1789
Office Hours (by appointment)
Located Downtown LR--401 President
Clinton Avenue Little Rock, AR 72201
Course Description:
This course is designed to provide students with an understanding of funding
mechanisms, accounting, and federal reporting requirements for nonprofit organizations.
Objectives:
Throughout the course we will integrate Nonprofit Management and Leadership
Competencies and Learning Outcome Rubrics:
Financial Resource Development & Management
Highlights financial resource acquisition, budgeting, financial management, control and
transparency in nonprofit organizations
 Methods and motivation for raising funds from traditional sources
 Emerging trends and innovations in financial resource development in nonprofit
organizations
 Structure and responsibilities of the development function within nonprofit organizations
 Mission‐driven resource development and budgeting
 Components and procedures for various types of nonprofit budgeting
 Transparency and accountability as critical values in nonprofit organization
 Fundamental principles and practice of nonprofit accounting and reporting
 Principles and standards for effective fiscal monitoring, control and compliance
Upon completion of the course, students should:
 Understand the key differences in budgeting and finance between the public and
nonprofit sectors
 Be able to understand and prepare IRS reporting forms required for nonprofits
 Understand specific tax law provisions for nonprofit organizations
 Understand key differences in financial management for different types of
nonprofit organizations
Required Texts:
Bowman, Woods. Finance Fundamentals for Nonprofits. 1st Edition, 2011. ISBN-10:
1118004515. Available in hardcover and Kindle format.
Course Policies:
Attendance. It is to the student’s advantage that he or she attends every class session. The
material presented in this course can be especially challenging for individuals who are
not familiar with budgeting and finance, or have no prior experience in nonprofit
financial management.
Assignments. All assignments must be turned in on paper and are due at the beginning of
class time. In the event that you are unable to attend class on the evening that an
assignment is due, you are responsible to ensure that the printed assignment is turned in
to me by the beginning of class. Assignments may not be dropped off in the departmental
office or in my mailbox.
Cheating, plagiarism, and other bad things. Cheating, plagiarism, and any other sort of
academic dishonesty absolutely will not be tolerated. A first offense will result in a grade
of zero for the assignment or exam in question, and will be reported to the Dean of
Academic Affairs. A second offense will result in a failing grade for the course, and will
also be reported to the Dean of Academic Affairs for potential disciplinary action.
Students with Disabilities:
Your success in this class is important to me, and it is the policy and practice of the
University of Arkansas at Little Rock to create inclusive learning environments
consistent with federal and state law. If you have a documented disability (or need to
have a disability documented), and need an accommodation, please contact me privately
as soon as possible, so that we can discuss with the Disability Resource Center (DRC)
how to meet your specific needs and the requirements of the course. The DRC offers
resources and coordinates reasonable accommodations for students with disabilities.
Reasonable accommodations are established through an interactive process among you,
your instructor(s) and the DRC. Thus, if you have a disability, please contact me and/or
the DRC, at 501-569-3143 (V/TTY) or 501-683-7629 (VP). For more information, please
visit the DRC website at www.ualr.edu/disability.
Grading:
Students’ final grades will be calculated out of a total of 1000 possible points, broken
down as follows:
Case Studies/Exercises (4
@ 50 points each)
Blackboard Discussions
Course Paper
Paper Presentation
Class
Participation/Assessments
200
200
300
200
100
Course Paper:
Students will be required to prepare a paper throughout the course of the semester, which
should address issues in nonprofit financial management. Papers should be well-founded
in the research literature. The will include a written financial analysis of an autonomous
501(c)(3) organization and the student must present and defend the analysis to the class.
(This, by definition, excludes government agencies.) More information will be given as
we get into the course.
Blackboard Discussion: Three or four classes will be discussions on Blackboard. The
discussion period will be open for one week. All are expected to participate fully. The
discussions will require access to a computer and to Blackboard.
Course Schedule:
Date
Topic
Jan 17
Jan 24
Syllabus
Nonprofits and the Public-Private
Distinction
Jan 31
Accounting, Audits, and Statements
Feb 7
Accounting, Audits, and Statements
continued
Feb 14
Budgeting and Investing for
Nonprofit Organizations
Feb 21
Feb 28
Mar 7
Budgeting and Investing for
Nonprofit Organizations
Midterm Exam
Case Study Discussions
Mar 14
Mar 21
Nonprofit Tax Law
Spring Break
Reading Material
Jossey-Bass Chapter 17 Financial Leadership
in Nonprofit Organizations
Bowman Chapter 1
Jossey-Bass Chapter 18 Nonprofit Resources
Bowman Chapter 2
Case Study Paper 1 Due
Bowman Chapter 3
IRS Forms TBA
Bowman Chapter 4
Jossey-Bass Chapter 22 Financial
Management
Jossey-Bass Chapter 20 Social Enterprise and
Non-Profit Ventures
Case Study Paper 2 Due
Bowman Chapter 5
Jossey-Bass Chapter 21 Managing the
Challenges of Government Contracts
Case Study Paper 3 Due
Mar 28
Nonprofit Revenue Management
Bowman Chapter 10, 11
Special Issues for Service and
Membership Organizations
Bowman Chapter 6, 7
Apr 4
Special Issues for Endowments and
Grantmaking Organizations
Social Responsibility and
Behavioral and Environmental
Hazards
Case Study Discussions
Final Exam
Bowman Chapter 8, 9
Jossey-Bass Chapter 19 Fundraising
Apr 11
Apr 18
Apr 25
May 9
Case Study Paper 4 Due
Jossey-Bass Chapter 23 Risk Management
Final Papers Due