Time: June 16, 2011 at 9:00:00 AM
Location: Wellness Center, Bath
Description:
Join other board members
Wednesday, May 25, 2011
Wednesday, May 18, 2011
Finger Lakes AFP Chapter's Annual Conference, Tuesday, June 7th
“Fundraising Communications: from Planning to Doing”
featuring keynote speaker, Kivi Leroux Miller
Kivi Leroux Miller is president of Nonprofit Marketing Guide.com and the author of "The Nonprofit Marketing Guide: High-Impact, Low-Cost Ways to Build Support for Your Good Cause" (Jossey-Bass, 2010).
Through training, coaching and consulting, she helps small nonprofits and communications departments of one make a big impression with smart, savvy marketing and communications. She teaches a weekly webinar series and writes a leading blog on nonprofit communications at Nonprofit Marketing Guide.com. She also presents highly rated in-person workshops on a variety of nonprofit marketing topics around the country. More than 2,500 nonprofits in 50 states, across Canada, and in more than 30 countries have participated in Kivi's webinars.
After many years in the San Francisco Bay Area and Washington, DC, she now lives in rural North Carolina with her husband, two young daughters, two cats, a dog, and countless backyard wildlife. She enjoys writing, volunteering, hiking, vegetarian cooking, and teaching her kids how to bake.
When: Tuesday, June 7, 2011
Location: Radisson Hotel, Corning
Time: 8:30am - 4:30pm
Cost: $75 for AFP members/$90 for non-members
- includes breakfast, lunch and snacks!
The conference will include a full-day of workshops and seminars:
"Strategies for Organizing a Twelve-Month Communications Plan" with Julie Waters, Communications Manager for the Public Affairs Office at Cornell University
"Nonprofit Storytelling: The Three Stories Every Nonprofit Should Tell" with keynote speaker Kivi Leroux Miller, president of Nonprofit Marketing Guide.com
"Nonprofit Writing Skills: How to Bring Your Writing Back to Life" also with Kivi Leroux Miller
"Writing for the Web" with Aidan Makepeace of Ancient Wisdom Productions websites and design
Reserve your space today by emailing sgriffin@foodnet.org.
featuring keynote speaker, Kivi Leroux Miller
Kivi Leroux Miller is president of Nonprofit Marketing Guide.com and the author of "The Nonprofit Marketing Guide: High-Impact, Low-Cost Ways to Build Support for Your Good Cause" (Jossey-Bass, 2010).
Through training, coaching and consulting, she helps small nonprofits and communications departments of one make a big impression with smart, savvy marketing and communications. She teaches a weekly webinar series and writes a leading blog on nonprofit communications at Nonprofit Marketing Guide.com. She also presents highly rated in-person workshops on a variety of nonprofit marketing topics around the country. More than 2,500 nonprofits in 50 states, across Canada, and in more than 30 countries have participated in Kivi's webinars.
After many years in the San Francisco Bay Area and Washington, DC, she now lives in rural North Carolina with her husband, two young daughters, two cats, a dog, and countless backyard wildlife. She enjoys writing, volunteering, hiking, vegetarian cooking, and teaching her kids how to bake.
When: Tuesday, June 7, 2011
Location: Radisson Hotel, Corning
Time: 8:30am - 4:30pm
Cost: $75 for AFP members/$90 for non-members
- includes breakfast, lunch and snacks!
The conference will include a full-day of workshops and seminars:
"Strategies for Organizing a Twelve-Month Communications Plan" with Julie Waters, Communications Manager for the Public Affairs Office at Cornell University
"Nonprofit Storytelling: The Three Stories Every Nonprofit Should Tell" with keynote speaker Kivi Leroux Miller, president of Nonprofit Marketing Guide.com
"Nonprofit Writing Skills: How to Bring Your Writing Back to Life" also with Kivi Leroux Miller
"Writing for the Web" with Aidan Makepeace of Ancient Wisdom Productions websites and design
Reserve your space today by emailing sgriffin@foodnet.org.
Friday, May 13, 2011
VAST Meeting
Virtually all nonprofit agencies also rely on volunteers to operate. There's an organization that's purpose is to help agencies recruit and manage people who donate their time.
Volunteer Administrators of the Southern Tier or VAST is holding an open house to encourage new members Thursday. The group's current president is Candace Phelan,
the Volunteer Coordinator for Southern Tier AIDS Project. STAP volunteers help with office work, outreach, teach and mentor and staff large events like the upcoming Ride-A-Thon.
Candace Phelan says, "All of the volunteer coordinators at VAST know that our agencies couldn't do what we do without our volunteer base that comes in and helps us out of their hearts. They're bringing their skills to us and it's amazing."
Phelan says VAST's membership has suffered because many nonprofits have had to eliminate full time volunteer managers, yet the agencies continue to rely on volunteers. Anyone who has a role in coordinating them can attend Thursday's open house at 11:30 am at the United Way of Broome County on the Vestal Parkway to see if VAST can help you.
Original article
Volunteer Administrators of the Southern Tier or VAST is holding an open house to encourage new members Thursday. The group's current president is Candace Phelan,
the Volunteer Coordinator for Southern Tier AIDS Project. STAP volunteers help with office work, outreach, teach and mentor and staff large events like the upcoming Ride-A-Thon.Candace Phelan says, "All of the volunteer coordinators at VAST know that our agencies couldn't do what we do without our volunteer base that comes in and helps us out of their hearts. They're bringing their skills to us and it's amazing."
Phelan says VAST's membership has suffered because many nonprofits have had to eliminate full time volunteer managers, yet the agencies continue to rely on volunteers. Anyone who has a role in coordinating them can attend Thursday's open house at 11:30 am at the United Way of Broome County on the Vestal Parkway to see if VAST can help you.
Original article
Monday, May 2, 2011
Tax woes troubling future of nonprofit
The Watertown Daily Times reported that a Tompkins County nonprofit land conservation organization is worried it could lose most of its St. Lawrence County property to thousands of dollars due in delinquent taxes because assessors routinely do not recognize its efforts as tax-exempt.
"We try to protect the environment. That's our mission," Common Field Vice President Ibe M. Jonah said. "We're hoping to find a free attorney to impress on the county what we stand for."
Common Field, Lansing, has acquired more than 40 parcels in Central and Northern New York. Most of the property is in Tompkins County, where the organization has run into problems with neighbors, zoning and assessors. In St. Lawrence County, the organization has 16 parcels in 11 locations, many of them purchased at tax sales.
The organization owns 484.45 acres of land in the towns of Brasher, Potsdam, Lawrence, Gouverneur, Fine, Norfolk, Stockholm, Piercefield, Pitcairn and Hammond and the village of Norwood.
Much of the land was acquired by Common Field founder Christopher H. Muka, whose nickname is "Nature Boy," who either sold or donated the land to the nonprofit.
"I know they have applied in towns to be tax-exempt," county Director of Real Property Darren W. Colton said. "That's with the assessor. They have to qualify in the use of the land."
Common Field owes back taxes on most of its properties in St. Lawrence County but isn't in danger of losing them this year, Mr. Colton said. With the exception of one property in the town of Stockholm, all of the other assessors have denied Common Field's annual applications to be tax exempt.
Common Field filed the application for tax-exempt status annually up to two or three years ago, but no longer tries, said Stephen E. Teele, assessor for the town of Hammond, where Common Field owns 16.6 acres off Alamogin Road.
"Most of it, it's under water. It's pretty wet," Mr. Teele said. "There's a little bit of woodland. It's probably worth about $4,000."
To be tax-exempt, the land has to be held for public use, which Common Field says all of its parcels are. The trouble is, the organization does not have signs on many of its St. Lawrence County properties declaring them as public, and many are difficult to reach. The organization does not have a website. Read more here.
"We try to protect the environment. That's our mission," Common Field Vice President Ibe M. Jonah said. "We're hoping to find a free attorney to impress on the county what we stand for."
Common Field, Lansing, has acquired more than 40 parcels in Central and Northern New York. Most of the property is in Tompkins County, where the organization has run into problems with neighbors, zoning and assessors. In St. Lawrence County, the organization has 16 parcels in 11 locations, many of them purchased at tax sales.
The organization owns 484.45 acres of land in the towns of Brasher, Potsdam, Lawrence, Gouverneur, Fine, Norfolk, Stockholm, Piercefield, Pitcairn and Hammond and the village of Norwood.
Much of the land was acquired by Common Field founder Christopher H. Muka, whose nickname is "Nature Boy," who either sold or donated the land to the nonprofit.
"I know they have applied in towns to be tax-exempt," county Director of Real Property Darren W. Colton said. "That's with the assessor. They have to qualify in the use of the land."
Common Field owes back taxes on most of its properties in St. Lawrence County but isn't in danger of losing them this year, Mr. Colton said. With the exception of one property in the town of Stockholm, all of the other assessors have denied Common Field's annual applications to be tax exempt.
Common Field filed the application for tax-exempt status annually up to two or three years ago, but no longer tries, said Stephen E. Teele, assessor for the town of Hammond, where Common Field owns 16.6 acres off Alamogin Road.
"Most of it, it's under water. It's pretty wet," Mr. Teele said. "There's a little bit of woodland. It's probably worth about $4,000."
To be tax-exempt, the land has to be held for public use, which Common Field says all of its parcels are. The trouble is, the organization does not have signs on many of its St. Lawrence County properties declaring them as public, and many are difficult to reach. The organization does not have a website. Read more here.
Monday, March 28, 2011
Save the Date for IHS Nonprofit Cafés
This is not another meeting; you are invited to join us for an informal gathering of nonprofit professionals to discuss issues and trends facing all of our organizations. The cafés are free to all attendees and will be held from 10 a.m. to 12 p.m. in the Empire Room at the Dormann Library.
- Communication and Public Relations Techniques for Nonprofits- May 24, 2011
- Nonprofit Succession Planning & Leadership Development- October 25, 2011
- HR Issues & Trends in Nonprofits- January 24, 2012
Please pre-register by calling IHS at 607.776.9467 x 226. Visit IHS for more info.
Tuesday, March 15, 2011
Nonprofit Compensation: What is too much? …and who decides?
Are you tired of hearing, "That nonprofit pays its employees too much!" If every nonprofit board followed IRS guidance on setting the compensation of its key staff leaders, perhaps we wouldn’t hear that refrain as often. So board members, please do your part by embracing your role as defenders of the nonprofit sector’s right to pay its employees reasonably and fairly. Help us change the conversation from, "What compensation is excessive?" to "What compensation levels will help our organization build its capacity by hiring and retaining terrific staff?"
First, know the process for reviewing the annual compensation of the executive director. Second, be aware of the downside of NOT engaging in an annual compensation review. (Bad press, lack of donor confidence, and potentially IRS penalties….need we say more?)
Background: Under federal law, a charity may not pay more than "reasonable" compensation for services rendered. Although the Internal Revenue Code does not require charities to follow a particular process for determining the appropriate level of salary and benefits, it is clear that compensation for board members, officers, key employees (and others in a position to exercise substantial influence over the affairs of the nonprofit) should be determined by persons who are informed about what comparable nonprofits pay their employees, and who have no financial interest themselves in approving the compensation. (Source: IRS, Governance and Related Topics - 501(c)(3) Organizations 3-4 (2008)). These are the general guidelines offered by the IRS – but the IRS Form 990 offers specifics.
First, know the process for reviewing the annual compensation of the executive director. Second, be aware of the downside of NOT engaging in an annual compensation review. (Bad press, lack of donor confidence, and potentially IRS penalties….need we say more?)
Background: Under federal law, a charity may not pay more than "reasonable" compensation for services rendered. Although the Internal Revenue Code does not require charities to follow a particular process for determining the appropriate level of salary and benefits, it is clear that compensation for board members, officers, key employees (and others in a position to exercise substantial influence over the affairs of the nonprofit) should be determined by persons who are informed about what comparable nonprofits pay their employees, and who have no financial interest themselves in approving the compensation. (Source: IRS, Governance and Related Topics - 501(c)(3) Organizations 3-4 (2008)). These are the general guidelines offered by the IRS – but the IRS Form 990 offers specifics.
The IRS Form 990 asks nonprofits about the three-step process used to approve the compensation of the executive director/CEO (and certain other key employees): Did the process for determining compensation of the following persons include a (1) review and approval by independent persons, (2) comparability data, and (3) contemporaneous substantiation of the deliberation and decision?(See Section VI, Part B, line 15, of the Form 990.) Nonprofits that follow this three-step process are generally able to take advantage of what the IRS refers to as a "rebuttable presumption" that the compensation is reasonable, thereby protecting the nonprofit and the board members from sanctions that can be imposed by the IRS if it finds that the compensation was not reasonable.
Visit the National Council’s website for more information on how to measure comparability of compensation, and visit the IRS website for background on what can happen if a board fails to demonstrate it followed this 3-step rebuttable presumption process [hint: intermediate sanctions].
Demonstrating that your nonprofit has approved the compensation of the executive director/CEO in a thoughtful, deliberative process is a basic fiduciary responsibility of every nonprofit board. Here are some pointers:
Demonstrating that your nonprofit has approved the compensation of the executive director/CEO in a thoughtful, deliberative process is a basic fiduciary responsibility of every nonprofit board. Here are some pointers:
- The process of reviewing executive compensation should recur whenever there is an adjustment to the executive director/CEO’s compensation.
- Having a written policy can help keep the process on track. ( See sample policy).
- The "executive compensation review" should be conducted by persons who are "independent" (not paid by the nonprofit). Many nonprofits use a sub-committee, such as a "compensation committee" made up of board members and volunteers, or the executive committee, to conduct the initial review and then make a recommendation to the full board.
- Having the full board approve the compensation of the executive director/CEO is consistent with being a transparent and accountable organization.
- Documentation of what the board’s decision was based on (such as comparability data) and of the fact that the board carefully deliberated and approved the CEO’s compensation is critical. Minutes of the meeting should include enough details so that if the board’s decision is questioned, the process the board used to determine that compensation is "reasonable" will be clear.
- "Compensation" means both salary and benefits, so if an executive director receives a salary but also other fringe benefits such as insurance, or a car or housing allowance, all those elements must be totaled together to determine the annual compensation.
Read about additional governance policies that your nonprofit’s board should be aware of.
Thursday, March 3, 2011
Fiscal Sponsorship = Sharing Tax-Exempt Status
How can a nonprofit raise money if it is not tax-exempt?
An organization that is not tax-exempt (either because it has not yet been recognized as tax-exempt by the IRS or has had its exemption revoked) can arrange with another organization that is tax-exempt to serve as its "fiscal sponsor." The role of the fiscal sponsor typically includes handling the administrative responsibilities of receiving and administering charitable contributions on behalf of the sponsored organization. (The fiscal sponsor may be paid a reasonable fee for this administrative service.)
In essence, fiscal sponsorship is a relationship in which the tax-exempt status of one organization is effectively shared with a sponsored organization/program. The sponsored organization benefits because contributions are made to the fiscal sponsor (which is tax-exempt). This allows donors to receive a deduction for their contribution, which generally smooths the way for financial support.
- Because of the administrative responsibilities involved, it is best to memorialize fiscal sponsorship arrangements in a formal written agreement.
- There are other reasons to consider a fiscal sponsorship relationship in addition to fundraising. Many organizations rely on their fiscal sponsor for other functions, such as bookkeeping, human resources, and various administrative roles.
Did you know?
The IRS will soon release a list of nonprofits that have had their tax-exempt status automatically revoked for failure to file 990s with the IRS for three consecutive years. If a nonprofit loses its tax-exempt status but still wants to fund its operations on a temporary basis while it reapplies for tax-exempt status with the IRS, it will need a way to continue to attract deductible contributions in order to deliver its mission in the community. Fiscal sponsorship may be one answer.
The IRS will soon release a list of nonprofits that have had their tax-exempt status automatically revoked for failure to file 990s with the IRS for three consecutive years. If a nonprofit loses its tax-exempt status but still wants to fund its operations on a temporary basis while it reapplies for tax-exempt status with the IRS, it will need a way to continue to attract deductible contributions in order to deliver its mission in the community. Fiscal sponsorship may be one answer.
Read all about fiscal sponsorships from the Resources section on the National Council’s website: what they are, why an organization might consider using a fiscal sponsor, and what risks and advantages they provide to the nonprofit serving as a fiscal sponsor.
- Looking for a fiscal sponsor or willing to serve as one? Search or sign up using the Fiscal Sponsor Directory. Local community foundations and State Associations may also be helpful resources for finding fiscal sponsors. Some organizations that serve as incubators/fiscal sponsors are listed on our website.
- Stay out of trouble with this post by NonprofitLaw Blog author Gene Tagaki, Esq., that offers advice about what to avoid when engaging in fiscal sponsor relationships: Fiscal Sponsorship – Six Ways to Do it Wrong.
- If your organization is considering becoming a fiscal sponsor, or using one, read about recommended best practices for fiscal sponsors developed by the National Network of Fiscal Sponsors.
- Put it in writing! Suggestions for what to include in a written agreement or memorandum of understanding between a fiscal sponsor and the sponsored organization are set forth on page 5 of this monograph: On Comprehensive Fiscal Sponsorship, by Joshua Sattely, Third Sector New England (2009).
- Debunk the myths and learn about the untapped potential of fiscal sponsorships from this report, More than Money- Fiscal Sponsorship’s Unrealized Potential, BTW Consultants, (May 2007).
- Before you take the plunge, learn from others: The experiences of 200 fiscal sponsors are described in the Fiscal Sponsorship Field Scan, a report based on the first-ever survey of fiscal sponsors conducted by the Tides Foundation (2006).
- More fiscal sponsorship resources from CompassPoint.
How could a nonprofit lose its tax-exempt status?
A nonprofit could lose its tax-exempt status in a number of ways.
- Read about risky activities that – when engaged in by a nonprofit – could jeopardize tax-exemption.
- Most tax-exempt organizations, other than churches, must file an annual return (Form 990) with the IRS – if they do not, they face automatic revocation if they fail to file annual reports for three consecutive years.
- Check the at-risk list. The IRS website provides a state-by-state list of organizations at-risk of losing their tax-exempt status. In some states there are over 12,000 organizations (just in that state) listed!
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