The objective of this paper is to assemble a stepwise menu of policies and procedures for Nonprofit
Organizations (NPOs) in South Carolina. This stepwise menu of policies and procedures will be used to assist
NPOs of all sizes in South Carolina achieve best practices. Working in collaboration with The Chapin
Foundation, The Waccamaw Community Foundation, and the South Carolina Association of Nonprofit
Organizations (SCANPO), the output of this project will assist NPOs in obtaining affordable audits and reviews,
utilizing cost-effective techniques when creating a policies and procedures manual, and adding to the policies
and procedures manual as they grow. Achieving compliance with best practices for financial accountability,
fundraising, and board governance, the output of this project facilitates the link between philanthropic leadership,
charitable resources, and civic influence with community needs and opportunities.
Decision criteria in this analysis included the choice of Copedia’s Non Profit Edition as a policies and procedures
template library. Four sizes of NPOs were then chosen based primarily on SCANPO’s membership categories,
and secondarily on accounting method or Form 990 dollar size. Next, research was conducted to determine
which policies were required by law. Finally, three sources of best practices for NPOs were employed to
determine recommended policies for each of the four size categories. These included the following: SCANPO’s
Guiding Principles and Best Practices, third edition; the National Council of Nonprofits’ and the Panel on the
Nonprofit Sectors’ Principles for Good Governance and Ethical Practice; and Blue Avocado’s Five Internal
Controls for the Very Small Nonprofit. This research was focused on giving a minimalist approach to the
smallest category and slowly adding and integrating policies as the organization grows, with a culmination of all
the policies being used in the largest category.
The research and analysis yielded the following results:
Using the assembled policies and procedures manuals in this paper, NPOs of all sizes can achieve best practices
suggested by SCANPO’s Guiding Principles and Best Practices, third edition; the National Council of
Nonprofits’ and the Panel on the Nonprofit Sectors’ Principles for Good Governance and Ethical Practice; and
Blue Avocado’s Five Internal Controls for the Very Small Nonprofit.
22 policies are required by law for all NPOs, regardless of size.
34 policies are recommended for small NPOs. Combined with those required by law, the total number of policies
that will allow a small NPO to achieve best practices without being encumbered by unnecessary polices is 56.
65 policies are recommended for medium NPOs. Combined with those required by law, 87 policies will allow a
medium NPO to achieve best practices.
87 policies are recommended for large NPOs. Combined with those required by law, 109 policies...

The objective of this project is to evaluate the current financial and compliance status of an animal welfare nonprofit organization (NPO) by: analysis of trends over time using information reported on tax filings (Form 990); vertical and horizontal analyses of financial statements; analysis of trends over time using information from financial statements; reconciliation of financial statements to Form 990; ratio analysis of Form 990 Information; and comparison of reported information to local analogs and national standards. This project is conducted in collaboration with The Chapin Foundation. This research serves as a research service learning project with the participation of Master of Accountancy graduate students at Coastal Carolina University. Once the results are presented, recommendations are given for improving operational efficiency and achieving best practices. These recommendations are presented in the form of both short-term items to be addressed immediately-defined in this study as within 60 days-and long-term items to be undertaken in the future. Resources for applicable standards and requirements are also provided.

The objective of this project is to evaluate options that allow Nonprofit Organizations (NPOs) to:  Incorporate contributions of volunteers into an NPO's accounting system;  Provide recommendations for auditing assertions of volunteer contributions;  Incorporate volunteer hours into the financial reporting process;  Demonstrate increased and sustained capacity to both internal and external stakeholders;  Incorporate different rates for different volunteer work;  Tie results with the Unified Chart of Accounts since it is compatible with Generally Accepted Accounting Principles, United Way, Internal Revenue Service Form 990, and the United States Office of Management and Budget federal grant reporting; and  Show how including volunteer hours in financial statements helps Grantmakers understand an NPO's true capacity. The process presented in this paper allows NPOs to reduce the costs associated with hiring an auditor while achieving best practices. This allows NPOs to value their volunteers and demonstrate their successful and sustainable capacity building efforts to stakeholders. When NPOs can demonstrate their true capacity, this increases opportunities to obtain additional funding, including those types of funding which require audits. The opposite of a vicious cycle, it is a capacity cycle that leads to greater output, outcomes, impact, and capacity building.

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