News

Raising the bar for non-profit financial data

 

"Understanding a non-profit's financial story can be daunting, since the way money flows in and out of the sector is complex and counterintuitive," says Rebecca Thomas, vice president, strategy & innovation, NFF.

GuideStar, the non-profit information company, together with the Nonprofit Finance Fund (NFF), a provider of financing, consulting, and advocacy services to non-profits and funders, has launched Financial SCAN (Situation and Comparables ANalysis), an online platform to provide a comprehensive picture of a non-profit's financial health both over time and in relation to its peers. "Understanding a non-profit's financial story can be daunting, since the way money flows in and out of the sector is complex and counterintuitive," says Rebecca Thomas, vice president, strategy & innovation, NFF. "Financial SCAN provides non-profit leaders and their supporters and advisors with greater clarity about how to interpret and use this data in decision-making and strategy."

Financial SCAN draws data from IRS 990 forms and presents the information through a series of financial dashboards and graphs. The financial health dashboard, for example, provides a five-year comparison for an individual non-profit across a range of indicators at both aggregate and granular level, including expenses, revenue sources, profitability, balance sheet composition and liquidity. A peer comparables dashboard provides a similar view across a number of organisations for a particular year.  "We saw an opportunity to improve the use of Form 990 data by adding a layer of education and analysis, and we knew NFF was the right partner to help us create this new financial resource," adds Lee Glenn, GuideStar's senior vice president, who expects the tool to form the basis of a new industry standard for interpreting non-profit financial data. An educational component in Financial Scan interprets the data in the report and poses questions to provoke dialogue about a non-profit's current situation and future goals.

The 2012 results of the NFF's annual survey of the state of the non-profit sector points to a need for a more open conversation among funders, boards, and non-profits. Covering more than 4,500 respondents at non-profits across the US, the survey found that only 20% of non-profits feel comfortable discussing cash flow concerns with their funders and only 6% feel comfortable talking with funders about debt. Some 38% of survey respondents suggested that their boards are not able sufficiently to understand and communicate their expense drivers. "This tool helps grant-makers engage with their grantees about financial health and funding needs," says Glenn. "By creating a new standard for non-profit financial analysis, Financial SCAN underscores the relationship between strong finances and effective programmes."

Financial Scan is sold as an annual subscription.