Contractor or Employee? Time to Get it Right

By Melanie Lockwood Herman  It’s nice to know that you’ve answered correctly, particularly on matters over which the Internal Revenue Service has authority. But when it comes to classifying workers as either employees or independent contractors, many nonprofit leaders select the more convenient option. Instead of holding your breath and hoping that the IRS will … Continued

Preventing Crime on Your Premises

Imagine the shock of discovering that one of your employees, volunteers, or service recipients has been the victim of a crime. Now, imagine the even worse shock of discovering that the crime was committed on your organization’s property, and that you could have prevented it. Such incidents can devastate the victims and the organization. Increasingly, … Continued

Broken Promises, Shattered Trust

Preventing and Responding to Fraud and Misuse of Assets in a Nonprofit Organization by Melanie Lockwood Herman During the recent 39th annual Risk and Insurance Management  Society (RIMS) annual conference held April 29-May 3rd in Atlanta, GA, a panel-style workshop on the topic of “Fraud” was held as part of the annual Nonprofits Industry Session. … Continued

Accountability Measures: A Closer Look at Service Statistics

By John C. Patterson, Senior Program Director In this age of increased accountability, nonprofits are subjected to increased scrutiny in financial management, outcome measurement, and new service statistics. Service Statistics Service statistics may include an organization’s membership, numbers of clients served, and hours of service delivered. Organizations have a great deal of discretion in defining … Continued

Theft of Funds is Not Covered by Insurance

Theft of Funds Is Not Covered by Insurance This article first appeared in Don Kramer’s Nonprofit Issues, and is reprinted here with permission from the publisher. For more information on Nonprofit Issues, visit