Nonprofit Business Models and Financial Statement Relationships (A)

By Maureen McNichols, Jaclyn Foroughi
2020 | Case No. SI137A | Length 4 pgs.

Thorough analysis of various nonprofit business models requires an understanding of each firm’s economic characteristics. The relations between various financial statement items provide evidence of many of these economic characteristics. This case presents the “common-size” condensed annual balance sheet, income, and cash flow statements for eight nonprofit firms in the U.S. for the 2018 or 2019 fiscal year (compiled from either audited financial statements or Form 990s).

Also see: SI137B: Nonprofit Business Models and Financial Statement Relationships (B)

Learning Objective

By presenting the common-size condensed annual balance sheet, income, and cash flow statements for a variety of firms, students are provided with an opportunity to analyze and assess the economic characteristics for each organization, a crucial step in effective financial statement analysis. For further practice, please see Nonprofit Business Models and Financial Statement Relationships (B).
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