View Research by Author - Linda M. Lampkin

Citation URL: http://www.urban.org/LindaMLampkin

The work described in this report first provides suggested core indicators for 14 categories of nonprofit organizations and then expands the notion of common core indicators to a much wider variety of programs by suggesting a common framework of outcome indicators for all nonprofit programs. This can provide guidance to nonprofits as they figure out what to measure and how to do it and will work to ease the looming reporting nightmare that will occur unless a common framework for outcome measurement emerges.

Louisiana's nonprofits are poised to play pivotal roles in the state's recovery through job training, health care provision, affordable housing construction and more. This brief presents survey results, detailing the operating status and needs of Louisiana's charitable organizations in hurricane-affected areas. It finds fewer than half of the nonprofit health and human service providers surveyed are fully operational--and in the New Orleans area, fewer than half are providing any services at all. They expect their recoveries to be slow, despite an initial influx of donations, and cite providing housing for staff and volunteer reinforcements as necessary to meet community needs.

After investing in identifying and measuring outcomes, analyzing the data, and reporting results to funders, many nonprofits do not take full advantage of their hard work. Nonprofit program managers may use the information, but there are also other important audiences. Some of these are within the organization, for example, board members and direct service personnel, such as service workers and counselors. In addition, there are a number of potential external users. These could include funders, community members, volunteers, clients, and other nonprofit organizations providing similar services. This guide provides ideas on effective uses of outcome information for nonprofits.

In response to a Senate Finance Committee Staff Discussion Draft of June 21, 2004, which made suggestions aimed that strengthening transparency and accountability of the charitable sector, the Center on Philanthropy submitted comments covering three major points: (1) Electronic filing of Forms 990 will improve the quality, access, and timeliness of data on charities, and will reduce costs for the IRS, the states, and charities. (2) Gaps and omissions in Forms 990 and Forms 990-PF must be eliminated and better reporting must be enforced. (3) An accurate list of tax-exempt organizations must also be a priority.

This report looks at nonprofits that support efforts to improve and reform local public schools, particularly in low-income areas. Using data from IRS Forms 990 filed by these local education funds, or LEFS, we analyze their finances, locations, growth, and programs and find a healthy, growing movement dedicated to strengthening local education through community involvement. A comparison of LEFs with other school support organizations finds that LEFs are significantly larger and are growing faster; that LEFs focus on school reform rather than on replacing lost public funds; and that LEFs are most often in districts with low-income families.

As outcome-reporting requirements from governments, United Ways, foundations, and other funding sources increase in number and complexity, nonprofit providers may be overburdened collecting the information they need for accountability to their funders and what they need to help improve services. Agreement between funders and service providers on a common core set of outcome indicators for reporting can greatly help balance these needs for information. Based on an effort in Montgomery County, Maryland, supported by government, the local United Way, and other funders, this guide describes how community funders and service providers can work together to develop these common indicators.

Nonprofits are increasingly asked to provide evidence that their programs help clients. Even without such pressure, they should operate and manage their resources in a way that is most effective for clients. Regularly collected feedback on service outcomes can help provide the needed evidence on impacts and create learning organizations that constantly improve their services. This guide is the first in a series designed to help nonprofits that wish to introduce outcome management or improve their use of the process. It documents the key steps in establishing and maintaining an outcome-oriented measurement process and in using the data collected.

The purpose of this study is to clarify the activities of nonprofits that are located in the 26 communities in which the Knight Foundation makes grants. The information on programs and services from the 1998 and 1999 IRS Forms 990 filed annually by the nonprofits, as collected by the National Center for Charitable Statistics, has been classified using the Nonprofit Program Classification (NPC) system. When added to their organizational purposes, the classified programs and activities of nonprofits provide a deeper and more detailed description of what they do in local communities.

The Internal Revenue Service and state charity offices have been seriously considering the possibility of implementing an electronic filing system for nonprofit organizations filing IRS Form 990 and annual state charity registration documents, in order to improve the quality of filed returns and reduce the cost of processing them. In order to provide objective information to decision makers about the potential for widespread adoption of e-filing in the nonprofit sector, the National Center for Charitable Statistics at the Urban Institute conducted a telephone survey of 485 nonprofit financial executives. The purpose of the survey was to assess nonprofit capacity to e-file, identify existing concerns and possible incentives, and describe the methods nonprofits currently use to prepare Form 990.

The Almanac is an accessible new source of key data and trend analysis about the nonprofit sector, defining its size and scope in the context of the entire United States economy. It includes information on the number and types of organizations in the sector, their assets and revenues, and employment, as well as sources of support for the sector, including individual, foundation, and government funding. The role and value of volunteers is also discussed. Newly available information also provides more detail on sources of revenues and expense categories for charities.

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