Contractor or Employee? Time to Get it Right

By Melanie Lockwood Herman  It’s nice to know that you’ve answered correctly, particularly on matters over which the Internal Revenue Service has authority. But when it comes to classifying workers as either employees or independent contractors, many nonprofit leaders select the more convenient option. Instead of holding your breath and hoping that the IRS will … Continued

Preventing Crime on Your Premises

Preventing Crime on Your Premises Imagine the shock of discovering that one of your employees, volunteers, or service recipients has been the victim of a crime. Now, imagine the even worse shock of discovering that the crime was committed on your organization’s property, and that you could have prevented it. Such incidents can devastate the … Continued

Theft of Funds is Not Covered by Insurance

Theft of Funds Is Not Covered by Insurance This article first appeared in Don Kramer’s Nonprofit Issues, and is reprinted here with permission from the publisher. For more information on Nonprofit Issues, visit

The Audit Committee and Its Expanding Role in Risk Management

The Audit Committee and Its Expanding Role in Risk Management By H. Felix Kloman The National Association of Corporate Directors and The Center for Board Leadership have just published Audit Committees: A Practical Guide.” It is the work of a Blue Ribbon Committee on Audit Committees and will have a major effect on the practice … Continued

Broken Promises, Shattered Trust

Broken Promises, Shattered Trust Preventing and Responding to Fraud and Misuse of Assets in a Nonprofit Organization by Melanie Lockwood Herman Michael McNee, Principal in the Metro New York Higher Education/Not-for-Profit Practice of Arthur Andersen, LLP was the final speaker at the recent fraud workshop. During his presentation, McNee shared insights from a career that … Continued

Accountability Measures: A Closer Look at Service Statistics

Accountability Measures A Closer Look at Service Statistics By John C. Patterson, Senior Program Director In this age of increased accountability, nonprofits are subjected to increased scrutiny in financial management, outcome measurement, and new service statistics. Service Statistics Service statistics may include an organization’s membership, numbers of clients served, and hours of service delivered. Organizations … Continued