Course Form
I. Summary of Proposed Changes
Dept / Program
Political Science
Prefix and Course #
Course Title
Nonprofit Financial Management
Short Title (max. 26 characters incl. spaces)
Nonprofit Financial Mgt
Summarize the change(s) proposed
New course
II. Endorsement/Approvals
Complete the form and obtain signatures before submitting to Faculty Senate Office
Please type / print name Signature
Requestor:
Jon Tompkins
Phone/ email :
X2683
Program Chair/Director:
Paul Haber
Other affected programs
PSCI 409
Date
Dean:
Jon Tompkins
(Assoc. Dean)
Are other departments/programs affected by this
Please obtain signature(s) from the Chair/Director
modification because of
of any such department/ program (above) before
(a) required courses incl. prerequisites or corequisites,
submission
(b) perceived overlap in content areas
(c) cross-listing of coursework
III: To Add a New Course Syllabus and assessment information is required (paste syllabus into section
V or attach). Course should have internal coherence and clear focus.
Common Course Numbering Review (Department Chair Must Initial):
YES
NO
Does an equivalent course exist elsewhere in the MUS? Check all relevant disciplines if
course is interdisciplinary. (http://mus.edu/transfer/CCN/ccn_default.asp)
XX
If YES: Do the proposed abbreviation, number, title and credits align with existing course(s)? Please indicate
equivalent course/campus. 
If NO: Course may be unique, but is subject to common course review. Be sure to include learning outcomes on
syllabus or paste below. The course number may be changed at the system level.
See Syllabus
Exact entry to appear in the next catalog (Specify course abbreviation, level, number, title, credits, repeatability
(if applicable), frequency of offering, prerequisites, and a brief description.) 
UG 409 Nonprofit Financial Management 2 cr. Online course offered every year. This course explores
special issues related to nonprofit financials including accounting basics, budgeting, financial statement ratios,
management controls and nonprofit income tax reporting processes.
Justification: How does the course fit with the existing curriculum? Why is it needed?
This is a core course in the Professional Certificate in Nonprofit Administration program. It has been taught
several times under a special topics number as a one credit course. It will now be expanded to 2 credits to
ensure adequate coverage of the subject matter.
Are there curricular adjustments to accommodate teaching this course?
No
Complete for UG courses (UG courses should be assigned a 400 number).
Describe graduate increment - see procedure 301.30
http://umt.edu/facultysenate/committees/grad_council/procedures/default.aspx
See syllabus
Complete for Co-convented courses
Companion course number, title, and description (include syllabus of companion course in section V)
See procedure 301.20 http://umt.edu/facultysenate/committees/grad_council/procedures/default.aspx.
New fees and changes to existing fees are only approved once each biennium by the
Board of Regents. The coordination of fee submission is administered by
Administration and Finance. Fees may be requested only for courses meeting specific
conditions according to Policy 940.12.1 http://mus.edu/borpol/bor900/940-12-1.pdf .
Please indicate whether this course will be considered for a fee.
If YES, what is the proposed amount of the fee?
Justification:
IV. To Delete or Change an Existing Course – check X all that apply
Deletion
Title
Course Number Change
From:
Level U, UG, G
Co-convened
To:
Description Change
Change in Credits
From:
To:
Prerequisites
1. Current course information at it appears in catalog
(http://www.umt.edu/catalog) 
YES
NO
From:
To:
Repeatability
Cross Listing
(primary
program initiates
form)
Is there a fee associated with the course?
2. Full and exact entry (as proposed) 
3. If cross-listed course: secondary program & course
number
4. If co-convened course: companion course number, title, and description
(include syllabus of companion course in section V) See procedure 301.20
http://umt.edu/facultysenate/committees/grad_council/procedures/default.aspx.
5. Is this a course with MUS Common Course Numbering?
http://mus.edu/transfer/CCN/ccn_default.asp
If yes, please explain below whether this change will eliminate the course’s common course
status.
YES
NO
6. Graduate increment if level of course is changed to
Have you reviewed the graduate increment
UG. Reference procedure 301.30:
guidelines? Please check (X) space provided.
http://umt.edu/facultysenate/committees/
grad_council/procedures/default.aspx
(syllabus required in section V)
7. Other programs affected by the change
8. Justification for proposed change
V. Syllabus/Assessment Information
Required for new courses and course change from U to UG. Paste syllabus in field below or attach and send
digital copy with form.
Introduction to Financial Management – PSCI 460
Online Program in Nonprofit Administration
The University of Montana - Spring 2011
Credit Hours: 1
On-line Class: Yes
Prerequisites: Basic knowledge of excel software
Instructor:
Lisa Swallow
Office Phone: (406) 243-7810 [off campus after 5/15 so use 370-8102]
Email: lisa.swallow@umontana.edu
COURSE DESCRIPTION: A six-week online course intended for students and professionals
interested in learning the basics of financial management for nonprofits. This course will explore
special issues related to nonprofit financials including accounting basics, budgeting, financial
statement ratios, management controls and nonprofit income tax reporting processes.
WEEKLY PLAN AND COURSE OUTCOMES
Week
Covered
Week 1
beginning
4/18
Date Due
Course Outcomes
Student Requirement
Points
4/20
Unit 1: Identify and define
commonly used financial
terms and delineate financial
statements for nonprofit
accounting
Participate in introductory
discussion forum
5
Turn in financial
statement assignment to
the assignments folder
Begin budgeting project
10
Turn in budgeting project
to the assignments folder
50
Participate in internal
control discussion forum
10
4/22
Week 2
beginning
4/25
Week 3
beginning
5/2
Week 4
beginning
5/9
Week 5
beginning
5/16*
Week 6
beginning
5/23
5/5
5/12
Unit 4: Identify precepts of
management controls
Unit 5: Analyze financial
statements
5/23
5/26
*Week 5
beginning
5/16
Unit 2: Identify budgeting
methods and cash flow
projection tools
Unit 3: Develop and
interpret an operating budget
Total points –
course not
taken for
graduate credit
5/18
Total points –
course taken
for graduate
credit
Unit 6: Utilize guidestar.org
to research, read and
interpret nonprofit tax returns
*
Guide Star Discussion
Forum #1
25
Guide Star Discussion
Forum #2
25
125
points
Turn in Graduate Student
Research Paper to the
assignments folder *
*50
175
points
*Students taking course for graduate credit
This incremental assignment (to be completed only by students attaining graduate credit for the
course) is due 5/16 to the assignments folder. Using peer-reviewed journals (found by accessing
www.lib.umt.edu and the “find articles” tab), please choose a current topic that applies to nonprofit
financial management. Renowned journals in this field include Nonprofit & Voluntary Sector
Quarterly, Nonprofit Management & Leadership, and Nonprofit Quarterly. You should access two
different articles related to your chosen topic. It can be something controversial or any related
financial management topic that interests you. You can find out if the articles are peer-reviewed by
looking at the submission page for the journal.
The 2-page 10-point font paper (written in APA style) will offer:
 Overview of the article – be sure to include the type of research, etc.
 Key points
 In what direction could additional research or discussion follow from this
 What was your primary lesson learned (ie – relevance to your interests/career trajectory,
organization, etc.)
 References for the article (in APA style) and succinct opening and concluding paragraphs
If you need a refresher as to how to cite/reference using APA style, please view the tutorial at
http://www.apastyle.org/learn/tutorials/basics-tutorial.aspx
REQUEST FOR WITHDRAWAL
Request for Withdrawal from the course must be submitted in writing to Janie Spencer, School of
Extended and Lifelong Learning (formerly Continuing Education) prior to the last week of the course.
Students are responsible for reading and understanding the full UM policy on Withdrawal from the
University. Refunds are not granted for withdrawals made after course registration deadlines.
COURSE MATERIALS
 All readings may be found in .pdf files in weekly reading folders under Course Materials
 The financial statement assignment, comprehensive budget project and Guide Star project
instructions may be found under assignment instructions under Course Materials
 Discussion forum question are all posted under Discussion Board
DISABLED STUDENTS: Students with disabilities will receive reasonable accommodations in this
online course. To request course modifications, please contact me as soon as possible. I will work
with you and Disability Services in the accommodation process. For more information, visit the
Disability Services website at http://www.umt.edu/dss/ or call 406.243.2243 (Voice/Text)."
EVALUATION
Projects, assignments, discussion forums and a research paper for students taking course for
graduate credit will be given point values. The total points earned will be divided by the total points
available as indicated above.
No late homework will be accepted. In order to maintain a level playing field I will apply this policy
uniformly. Assignments will be submitted in two ways as specified in the weekly plan – you will
submit work either via the assignments folder or the discussion forum. I don’t accept any homework
via email. Assignments/discussion forums are due by 11 p.m. Mountain Standard Time on the dates
outlined in weekly plan.
When you post to the discussion forum, everyone can see your postings. I won’t respond
individually to these, but your points will show up in the grade book. It is also important whenever you
have a required discussion forum posting that you respond to at least a couple other colleagues.
When you post to the assignments folder (meaning you go in and attach the file you want to
submit), I will go in and grade it and the solutions will open [after the due date] so that you may see
how you did. Assignments are linked directly to the grade book. I may make comments about
projects submitted to the assignments folder. All documents must be in either Microsoft Word or
Microsoft Excel.
NONCREDIT PARTICIPANTS
Since the assignments given in this course are integrated to achieve the best possible learning
outcome for students, and since they are designed to build on and to test knowledge gained through
comprehensive participation, the expectation is that all students will to the best of their abilities
complete all assignments. Attention paid by the instructor to critiquing written assignments will be
directly proportional to the amount of effort put forth by individual students on writing them, and on
overall course participation as well. Late assignments will be critiqued at the discretion of the
instructor.
GRADING SCALE
Plus/minus grades will not be given in this course. Letter grades will be allocated as follows:
90 - 100%
80 - 89%
70 - 79%
60 - 69%
59%-
A
B
C
D
F
For noncredit participants, please be aware that in order to receive the Certificate of Completion for
the series of five courses, it is necessary that you have fulfilled expectations as outlined below in the
evaluation section.
CALENDAR
Unit 1 -Accounting Basics, Budgeting Basics and Cash Flow Projections
Week 1- April 18
Readings
 The Complete Guide to Nonprofit Management - ”Chapter 12 (Financial Management), pages
283-296
 Secrets of Successful Fundraising: “Chapter 15 Accounting Concepts: Look Ma - No
Numbers”
 Leadership and Program Development – “Financial Statements and Fiscal Procedures”, pages
98-104
Assignments:
 Participate in introductory discussion forum 5 points – Introduction and short bio
 Financial Statement assignment
Week 2 – April 25
Readings
 Grassroots Grants: The Grant Proposal as Organizing Plan – “How Much Money? Developing
Budgets for Grant-Funded Projects”, pages 51-54

Leadership and Program Development – “Unit 2: Financial Process, Information Technology,
Personnel Policy and Time Management”

Streetsmart: Financial Basics for Nonprofit Managers – “Cash Flow Management: Why Cash
is King” Pages 101-116
Assignments
 Start comprehensive budgeting project
Unit 2 –Comprehensive Budgeting and Management Controls
Week 3 – May 2
Readings
 Streetsmart:Financial Basics for Nonprofit Managers – “Chapter 11 Budgeting: Taming the
Beast”, pages 129-143 and “Chapter 12 Indirect Costs and Other Despised Items” pages 145152
Assignments
 Continue budgeting project. Submit comprehensive budgeting project.
Week 4 – May 9
Readings
 “Streetsmart:Financial Basics for Nonprofit Managers – “Chapter 17 Internal Controls for
External Goals”, pages 191-208 and “Chapter 18 Management Controls: Toward
Accountability for Performance”, pages 209-215
Assignment:
 Discussion forum posting on internal control.
Unit 3-Financial Statement Assessment and Tax Reporting (990)
Week 5 – May 16
Readings
 “How to Assess Nonprofit Financial Performance” (Elizabeth Keating, CPA), pages 47-84
Assignments
 If you are enrolled for graduate credit, see research paper requirements above.
Week 6 – May 23
Readings
 You will be researching a company through Guidestar and there are no specific readings to go
with this week. Rather, the Guidestar assignment directs you to the website and associated
company you will be reading about.
Assignments:
 Guidestar.org project.
VI Department Summary (Required if several forms are submitted) In a separate document list course
number, title, and proposed change for all proposals.
VII Copies and Electronic Submission. After approval, submit original, one copy, summary of
proposals and electronic file to the Faculty Senate Office, UH 221, camie.foos@mso.umt.edu.
Revised 5-4-11