Recent Articles

Comparison of Non-Profits to For Profit Businesses

All three of the primary characteristics of a profit driven operation exists in the non-profit world. The difference is the order, unlike a profit driven operation of which the primary goal is to generate a profit, the non-profit’s goal is to serve society. Non-profits value the personnel that perform this service to a higher level than profit driven operations and their tierciery goal is to generate enough funds to continue in operations.

Form 990 – Return of Organization Exempt from Income Tax


Section 6033 of the Internal Revenue Code requires tax exempt organizations to file an annual report.  Form 990 fulfills this requirement.  Many citizens utilize the information from Form 990 to evaluate the non-profit organization they donate to [...]

How Much is a Fair Profit? Part III of V – Risk


A third factor in determining a fair profit percentage is risk.  Risk is divided into two types.  The first is insurable and the second is uninsurable risks.  Insurable risks are mitigated and have very little to no effect on the profit formula [...]