These are the Topics that will concern all high-school foundations. Some of these topics have links to other websites that have either an excellent explanation or an excellent example. The remaining topics have (or will have) links to subpages at this website. This is a work in progress, as of May 23, 2011. [If you have a great link for any of these topics, leave a comment and your recommended link. If a topic is missing completely, suggest it in a comment. And, most importantly, if a link is broken, please report it in a comment.]
- Accounting: Audit, Review, or Compilation
- Understanding compilations, reviews, and audits, by the AICPA: http://www.thenonprofitcpa.org/audits.htm
- Example of a compilation after 12/31/2010: http://ulvog.wordpress.com/2010/12/28/ssars-19-sample-compilation-report-for-omitting-substantially-all-disclosures/#more-711
- Example of an attractively formatted compilation prior to 2011 (this LEA received $88,940 in cash contributions, distributed just $4,541 in school programs, and spent $91,196 on its own internal fundraising and management expenses. Ouch!) : Compiled FTEF 2009_Financial
- Accounting: Change in FY
- Change from a for-profit CY (Dec. 31) to a school FY (Jun. 30): http://www.npaccounting.org/2010/09/23/changing-your-fiscal-year/
- IRS Instructions for change-of-year Form 1128: http://www.irs.gov/pub/irs-pdf/i1128.pdf
- Accounting: Fiscal Year
- A FY should correspond to the NPO’s program cycle, which for school foundations is generally July 1 to June 30. If your FY ends on June 30, then your local accountants can complete the audit inexpensively during their non-busy season, and have your financial statements signed by January 15, the typical due date for any community’s United Way Campaign. You do participate as a UW charity, right? Here is an example of a school foundation with a FY ending June 30: http://brooklinefoundation.org/about/annual_report.htm
- Accounting: Form 990 (please, no non-transparent EZ or N forms)
- IRS’ Form 990 press release, discussion draft, background paper, FAQ, and forms: http://www.irs.gov/charities/article/0,,id=176613,00.html
- GuideStar’s Form 990 FAQ: http://www2.guidestar.org/rxg/help/faqs/form-990/index.aspx
- An outstanding guide to how donors and grantmakers will read (and embrace or reject) your 990: http://www.npccny.org/Form_990/990.htm
- Online preparation and eFile: http://efile.form990.org/
- Accounting: Guides
- Nancy Church’s “Not for Profit Accounting Help” ($50): http://www.nfpaccountinghelp.org/shop/products.php
- Alan Strand’s Not-for-Profit Accounting website, blog, and forum: http://www.notforprofitaccounting.net/
- Nonprofit Center’s not-for-profit accounting website, blog, and forum: http://www.npaccounting.org/
- Accounting: Internal Control
- One-page summary of IC (this is actually 3 pages, but pages 2-3 are less useful than the excellent page 1): http://www.lri.lsc.gov/LRI/internalcontrollisting080069.pdf
- United Way whitepaper on NPO IC: http://www.centerfornonprofitexcellence.org/files/Internal%20Controls%20Toolkit%20Revised.pdf
- Extensive website exclusively for financial-management topics: http://managementhelp.org/finance/np_fnce/np_fnce.htm#anchor1824619
- Fiscal policies for a small NPO, including BoD budget approval and check writing, produced by Volunteer Center Orange County and available at Ideaencore (3 pages, MS Word): https://www.ideaencore.com/item/fiscal-policies-sample?utm_source=Consumer&utm_medium=Newsletter&utm_campaign=2011-04-19
- Accounting: Financial statements
- Test to determine a competent bookkeeper: http://www.blueavocado.org/content/nonprofit-bookkeeping-test
- Example of Statement of Financial Position, Statement of Activities and Changes in Net Assets, and Statement of Functional Expenses, all for FY07: Lahainaluna HSF_07_Final
- Accounting: Operating Budget
- Definitely a work in progress. We have a very complex Excel operating budget for a LEF in about the $500k/year bracket, complete with a Wish List an funding for various Departments. This budget was invented by an accountant who was paid by the hour. We hope to post something simpler, and more readily linked to Quickbooks, prior to your new fiscal year (July 1, 2011). Stay tuned.
- Example of a Capital Improvement Plan (CIP): http://www.alleghany.k12.va.us/x_upload/files/Financial_Services_Resources/CIP_2010_2015/AHS.pdf
- Accounting: Endowment, Restricted, and Unrestricted Gifts
- Example of web page explaining the donation options: http://www.whsfoundation.org/donate.shtml
- Accounting: SaaS (EasyOffice)
- Accounting: Signature Cards
- Accounting: Software (Quickbooks)
- Accounting: UCOA
- Accounting: Virtual Terminal
- Methods for processing credit cards: http://www.idealware.org/articles/fgt_process_credit_cards.php
- DonateNow pages (good = 5%, or better = $50/month + 3%, or best = $100/month + 3%): http://web.networkforgood.org/donatenowlite/?utm_campaign=bdn&utm_medium=website&utm_content=&utm_term=&utm_source=dn
- Example of DonateNow page for an educational foundation: Democracy Prep
- Accounting: Wish List
- Example of a school wishlist: http://tjpartnershipfund.org/wishList.html
- BoD: Biographical Sketches
- Example that is focused on each director’s strengths: http://www.kipp.org/about-kipp/the-kipp-foundation/board-of-directors
- BoD: President’s Message
- Example: http://www.bhsfoundation.com
- BoD: New Member Handbook
- BoD: Office
- Want to be jealous? Click here for the nicest foundation office ever: http://www.sonora-area.org/advantages.html
- BoD: Skillset
- How to form an initial BoD: http://www.ehow.com/how_6966313_form-non-profit-board.html
- What skills to add to an existing BoD: http://www.ehow.com/how_138781_form-board-directors.html
- Evaluation template for existing BoD: http://www.aorn.org/docs/assets/5493090E-AEB7-6242-C6E6CE72A42BCA2B/AORNOFFICESJOBREQUIREMENTANDSKILLSETS.pdf
- BoD: Structure
- BoD: Training
- Branding: Class History
- Example of history-of-class-rings page: http://crawfordhighschoolfoundation.com/classrings.html
- Example of class reunion page: http://www.srhsf.org/index.php?/main/reunions/
- Example of famous-alumni page: http://crawfordhighschoolfoundation.com/notable_grads.html
- Example of alumni “directory data” sign-in collection page: http://www.srhsf.org/alumni/register.asp
- Example of yearbook (alumni pictures) page: http://www.srhsf.org/index.php?/gallery_yearbooks/
- Branding: Short Elevator Speech
- Branding: Formation of 501(c)(3)
- Sequence of steps for starting a NPO, applicable exactly only in CA, but still an excellent step-by-step guide: http://www.oneoc.org/resources/starting-a-nonprofit-organization/
- How to start a LEF: Oklahoma Foundation for Excellence
- General guide to starting a new 501(c)(3): http://www.wikihow.com/Start-a-501c3-Nonprofit-Organization
- Legal guide to starting a new 501(c)(3): http://www.nolo.com/legal-encyclopedia/form-nonprofit-501c3-corporation-30228.html
- How to start a 501(c)(3), with sample by-laws (23 pages): http://www.ncnonprofits.org/faq/HowToStartA501%28c%29%283%29Nonprofit.pdf
- Booklet on how to start a school booster club (eg, a school LEF), 24 pages: LetsRedu Booster Club Kit
- Example of Bylaws (PDF, 49 pages, but look in the rear exhibits for the Bylaws): http://www.lakesidefoundation.org/financial%20and%20organizational%20reports.htm
- How to start a 501(c)(3) in any state (exhaustive 350+ pages): http://www.lawyeratlarge.com/Common/Previews/NonPro.html
- How to start a non-501(c)(3) partnership under an existing 501(c)(3): http://www.dcpsf.org/DCPSF_guide.pdf
- How to get an Employer ID Number: http://www.wikihow.com/Get-a-Taxpayer-Identification-Number
- How to get tax-exempt status from the IRS: http://www.irs.gov/charities/article/0,,id=96109,00.html
- Example of 501(c)(3) ruling letter of NPO status from the IRS ( PDF, 8 pages, only 1st page is relevant): LHSF 501c3_Ruling_Letter
- Example of Annual Corporate Report to the state of GA, for 2011 (PDF, 1 page): LHSF 2011 GA Corporate Registration
- Example of IRS Form 1023, Application for Recognition of Exemption (PDF, 49 pages, includes exhibits, and note that like other boilerplate attempts, this otherwise excellent application has the name and EIN of the wrong foundation on Attachment 12): http://www.lakesidefoundation.org/financial%20and%20organizational%20reports.htm
- Example of Articles of Incorporation (PDF, 49 pages, but look in the rear exhibits for the Articles of Incorporation): http://www.lakesidefoundation.org/financial%20and%20organizational%20reports.htm
- IRS Publication 557, “Tax-Exempt Status for Your Organization”: Pub 557
- Branding: GuideStar
- Receive Premium service and instant status by qualifying for the GuideStar Exchange Seal: http://www2.guidestar.org/rxg/products/guidestar-premium.aspx
- Branding: Logo
- Example of providing a logo to supporting local businesses: http://spefct.org/pie/pie.html
- Branding: Mission Statement
- How to write a MS: http://www.wikihow.com/Write-a-Mission-Statement
- Example (more like a picture book than a mission statement, but nevertheless an excellent, illustrated guide to the school’s values): http://www.crosskeysfoundation.org/index.php/ckf-aboutus/ckf-principles
- Branding: PR (ConstantContact)
- Branding: Video & Slides
- Example of a short video that touts the benefits of a specific H.S. foundation: http://www.salute-to-framingham.com/
- Example of slide show that presents the programs, sponsors, an success metrics: http://spefct.org/index.html
- Collaboration: Internet Associations
- Collaboration: Local Business
- Collaboration: Neighborhood Associations
- Joint venture with the YMCA to share athletic fields, both the use and the cost: http://www.crosskeysfoundation.org/index.php/ckf-aboutus/91-ymcack2010
- Collaboration: Peer-to-Peer Oversight (GuideStar)
- Collaborations: Newsletters
- Collaborations: United Way and Combined Federal Campaign (UW/CFC)
- Fundraising: Alumni
- Fundraising: Annual Awards Dinner
- Example of 52-page book of ads for an Awards Dinner: http://www.salute-to-framingham.com/FHSFDocs/AdBook2010.pdf
- Fundraising: Annual Gala
- Fundraising: Business Matching
- Fundraising: Campaign Budget
- Fundraising: Campaign Form
- Example of a Fall form: http://www.whsfoundation.org/pdfs/FallCampaignBrochure09.pdf
- Fundraising: Capital Campaigns
- Example of an Endowment form. This 8-page form is outstanding, with each type of project matched to a specific student who the project benefited, and how the student benefited: http://www.whsfoundation.org/pdfs/WHSEndowmentBrochure.pdf
- Fundraising: Donation Levels
- Example of easy to visualize donation levels (Bronze to Platinum seals with the school’s mascot): http://www.summervillefoundation.org/donate.html
- Fundraising: Donation Page
- Example: http://www.lahainalunahighschoolfoundation.com/coresite/contributions.php
- Example that first captures “directory information,” then the donation: http://tjpartnershipfund.org/online.html
- Fundraising: Donation Software
- Guide to, and evaluation of, numerous donor CRM programs: http://www.idealware.org/reports/consumers-guide-low-cost-donor-management-systems
- Guide to, and evaluation of, numerous donor CRM programs: TechSoup
- Guide to Convio’s $1,200/user/year Common Ground (downloadable, 11 page guide): http://www.convio.com/search/nonprofit-donor-management-donor-database.html
- Guide to Mission Research’s $499/desktop GiftWorks (downloadable, 7 page guide): http://www.missionresearch.com/giftworks/newsroom/affordable.html
- Guide to SofterWare’s $2,400/year DonorPerfect (one page list of features): http://www.donorperfect.com/fundraising-software/nonprofits/higher_ed_fundraising.asp
- Guide to Blackbaud’s eTapestry
- eTapestry features: http://www.etapestry.com/index.php/database_services/
- eTapestry prices: http://www.etapestry.com/files/productinfo/pi_pricing_guide_us.pdf
- Example of a user’s guide, from Allegheny Lutheran Social Ministries. This guide is excellent for RE, but you may be able to modify it for a lesser CRM program. (PDF, 20 pp): Allegheny RE Procedures Manual
- Fundraising: eMail Marketing
- Numerous instructional articles from Downline University: http://www.downlineuniversity.net/index.php?option=com_content&view=category&id=39:email-marketing&Itemid=206&layout=default
- Fundraising: FAQ on donation page
- Example of FAQ for donors, answering various questions about why someone should donate and how much: http://www.redwoodhsfoundation.com/documents1/questionsandanswers.html
- Fundraising: Parents, Teachers, Students
- General how-to advice on school campaigns. [This is actually advice on NPO junk-food marketing, but if you substitute "Back2School, IHO, or EndofYear campaigns" for "cookie dough" the strategy—goal setting, deadlines, and motivation—is good.]: http://www.efundraising.com/fundraising-campaign.aspx?partner=efundraising
- Fundraising: Thank you and IRS Receipt
- Example of thank-you letter:
- Example of a personal plaque for major contributors of time and/or money: http://tjpartnershipfund.org/tommyAwards.html
- Example of a school plaque for cumulative giving: http://tjpartnershipfund.org/wallOfHonor.html
- Example of honors for annual giving: http://tjpartnershipfund.org/annualFundDonors.html
- Example of yellow-page type listing on the website for donors. This website lists corporate donors by their type of business, and gives each business a chance to identify itself and give its contact information: http://www.edisonhighfoundation.org/supporters/
- Fundraising: Recognition of Outstanding Alumni
- Example: http://www.bhsfoundation.com [once at the site, you must click on "Wall of Recognition"]
- Fundraising: Request for Volunteers
- Example: http://www.crosskeysfoundation.org/index.php/component/civicrm/ckf-aboutus/ckf-principles?task=civicrm%2Fevent%2Fical&reset=1&page=1&html=1 [If this complex link fails, just go the CKF website and search for their volunteer page.]
- Governance: Documents
- Initial documents (Articles of Incorporation, Bylaws, and initial Minutes): http://www.nolo.com/legal-encyclopedia/nonprofit-formation-documents-articles-incorporation-bylaws-minutes-30311.html
- Document templates, in book form w/CD, includes 48 topics, 101 pages ($64): http://www.boardsource.org/Bookstore.asp?Item=45
- If a PTA/PTO/PTSA and LEF are similar, then why not use a form or procedure recommended by PTO Today? This is a link to all their files (such as forms for everything, including the voluntary submission of “directory data”), with ratings and # of downloads for each file: http://www.ptotoday.com/filesharing
- Governance: Annual Report
- Example 1 of an AR formatted as a newsletter [2010 includes a capital campaign]: http://www.bhsfoundation.org/pdfs/SUMMER%202010%20NEWSLETTER.pdf
- Example 2 of an AR formatted as a newsletter. This one is just 12 pages, but 57 MB, and includes the mission, events, financials ($1.5M in cash), and FY10 donations by donor and amount: http://www.centralhighomaha.org/foundation/annual_report_2010.pdf
- Example 3 of an AR formatted as a newsletter. This one is just 6 pages, but it fits in all the projects, benefits, donors, and amounts: http://www.whsfoundation.org/pdfs/WHSF_2009_Annual_Report.pdf
- Governance: Bylaws
- Book review of Better Bylaws: Creating Effective Rules for Your Nonprofit Board, Second Edition, by D. Benson Tesdahl Esq., plus offer to buy (102 pp, $36): http://www.boardsource.org/Bookstore.asp?category_id=0&Item=1127
- Example (at site, click on bylaws): http://www.smhsf.org/about.html
- Governance: Financial Policy
- Example policy from Oklahoma Foundation of Excellence. This is their “How To” page. You will also find legal advice, grant info, fundraising info, and accounting policies: http://www.ofe.org/lef/start.htm
- Governance: GAP
- Governance: Member Roles and Responsibilities
- Procedures manual for each executive position: http://www.ptotoday.com/pto-today-articles/article/200-procedures-book-your-pto-instruction-manual?start=1
- Example ob BoD roles and responsibilities (at site, click on policy): http://www.smhsf.org/about.html
- Standards and Expectations for an LEF. These are written for MACEF, but 99% of the text should fit all LEFs, whether for a district or school: http://www.dehavillandassociates.com/eepc08/ppts/New_Bob6.pdf
- Governance: Minutes
- Examples [These are monthly minutes from a school foundation. The minutes are NOT in Robert's Rules of Order, so please pay no attention to the unique format. Nevertheless, the foundation needs to be highly commended for their transparency in placing their minutes on Google Docs for everyone in their community, and us too, to review what happens at their BoD meetings.]: http://www.evansdalefoundation.org/newsroom.html
- Appropriate Robert’s Rules of Order Newly Revised (RONL, $12.60) paragraph to insert in your bylaws if you want to require the use of RONL at your meetings: http://www.robertsrules.com/authority.html
- Free Robert’s Rules of Order (copyright-free 1915 version): http://www.robertsrules.org/rror–00.htm
- Governance: Record Retention
- Governance: Strategic Plan
- Basic steps to writing a SP: http://www.nolo.com/legal-encyclopedia/create-strategic-plan-nonprofit-29521.html
- Example for a LEF: Lahainaluna HSF_Strategic_Plan
- Example for a medium NPO: http://www.cof.org/files/Bamboo/whoweserve/community/documents/CENTENNIAL_Plan.pdf
- Governance: Whistleblower
- Grants: Community Needs Assessment
- Instructions, whitepapers, guidebook (67 pages), references, and multiple examples: http://www.virtualcap.org/viewprogram.cfm?pid=213
- Guidebook (36 pages): http://www.luc.edu/curl/pdfs/A_Community_Needs_Assessment_Guide_.pdf
- Fillable PDF for attachment to any grant (2 pages): http://www.rotary.org/RIdocuments/en_pdf/mg_cna_form.pdf
- Example for a Georgia county CNA: http://www.uwocc.org/CommunityPartners/CommunityImpactInformation/NeedsAssessment.aspx
- Example of a Georgia Consolidated School Improvement Plan (CSIP): Lakeside High School CSIP 2010 -2012
- Grants: Library Research
- Almost every city has a Foundation Center or a library linked to the Foundation Center’s database. This is a guide from one specific library, but the advice should fit almost any library with a grants database: http://www.library.pima.gov/research/grants/guide.php
- Grants: Letters of Support, LOI, and MOU
- Instructions for writing a Letter of Support. A LoS is an endorsement that a grant writer can attach to a grant application: http://www.ehow.com/how_5612263_write-letters-support-grants.html
- Instructions for writing a Letter of Inquiry. A LoI is a letter that states your mission and asks if a grantmaker would consider funding: http://www.ehow.com/how_2132819_write-grant-inquiry-letter.html
- Instructions, examples, and other links for Letters of Inquiry: http://www.library.pima.gov/research/guides/grantsletterinquiry.php
- Instructions on Letters of Inquiry, in 10 parts from strategy to salutation: http://www.grantproposal.com/inquiry.html
- Template for a Memorandum of Understanding. This one is for DoJ Violence Against Women grantees, but if you change the name to your LEF, and you complete the paragraphs with the suggested information, you will have a good MOU: http://www.ovw.usdoj.gov/docs/sample-mou.pdf
- Grants: Metrics
- Educational outcomes (eo): http://www.susancurtisfoundation.org/eo.html
- Performance Measurement: The Nonprofit Outcomes Toolbox: A Complete Guide to Program Effectiveness, Performance Measurement, and Results (Wiley Nonprofit Authority), by Robert M. Penna, $44 at Amazon
- Grants: Sources
- Here is an excellent compendium of all ideas on grants (blogs, funding, consultants, magazines, communications, management, books, proposal writing, special events, etc.) by the Farmington Hills, MI library. Every idea has a link to additional resources: http://www.farmlib.org/grants/
- Internet: Blog
- WordPress home, books, documentation, sites, and hosts: http://wordpress.org/
- Example of a school foundation that puts out constant news: http://www.nahsfoundation.org
- Internet: SaaS
- Guide to Software as a Service (SaaS): http://www.blackbaud.com/files/resources/downloads/Whitepaper_BBIS_RentOrBuy.pdf
- Internet: SEO
- Internet: Social Media
- Numerous instructional articles from Downline University: http://www.downlineuniversity.net/index.php?option=com_content&view=category&id=38%3Asocial-networking&Itemid=206&layout=default
- Internet: Surveys
- SurveyMonkey tutorials: http://help.surveymonkey.com/app/tutorials/categorylist
- SurveyMonkey pricing plans: http://www.surveymonkey.com/pricing/signup?utm_source=header
- Internet: Webpage
- Example of transparency that proves the school has sound governance and accountability policies: http://tjpartnershipfund.org/aboutPF.html
- Office: Bulk Mail Permit
- UC Santa Cruz overview of bulk mail: http://cms.ucsc.edu/bulkmailprepguide.html
- The UGA Bulk Mailing Services Guide (outstanding, 15 pp): http://www.busfin.uga.edu/mail/mail_guide.pdf
- Office: Capital Improvement Plans
- Outstanding school design, by the Council of Educational Facility Planners International (cefpi): http://www.cefpi.org/i4a/pages/index.cfm?pageid=4672
- Community use of sports fields, including bike paths, parking lot, walking trails, bus stop, stadium: SkylineHS design
- Office: Software Guide
- The 2011 Field Guide to Software for Nonprofits, from Idealware, 144 pp, $20: http://www.idealware.org/field-guide
- Office: Written Guide
- Style Manual, from Amazon ($36): Chicago Manual of Style, 16th ed.
- Example of simple style manual: League of Women Voters of NJ
- Programs: Academic Support
- Programs: Nonacademic Support