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- Title
What Happens on a Rainy Day? How Nonprofit Human Service Leaders Create, Maintain, and Utilize Operating Reserves.
- Authors
Sloan, Margaret F.; Grizzle, Cleopatra; Kim, Mirae
- Abstract
Through a series of 30 executive interviews, we examined the creation, utilization, and maintenance of operating reserves in human service organizations. In our analysis, we identified organizational leadership experience and primary sources of revenue as related to the presence of a reserve. In addition, formal policy regarding how funds are used is minimal, with organizations ranging widely in their rationale for accessing the reserve. his article contributes to nonprofit management research by identifying practices for reserves and promotes academic understanding of how organizations interpret reserves in their day-to-day operations.
- Subjects
NONPROFIT organization management; STABILIZATION funds; PUBLIC finance; NONPROFIT organization finance; RESERVES (Accounting)
- Publication
Journal of Nonprofit Education & Leadership, 2015, Vol 5, Issue 3, p190
- ISSN
2374-7838
- Publication type
Article