Understanding Information Exchanges and Reporting by Grantmaking Foundations

Brouard, François; Glass, Juniper

doi:10.22230/cjnser.2017v8n2a251

Cited by 6 publications

(7 citation statements)

References 33 publications

(35 reference statements)

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“…Financial performance disclosure. Financial performance information is considered the most commonly expected disclosure on NPOs' websites (Anderson, 2009;Brouard & Glass, 2017;Burger & Owens, 2010;Dhanani & Connolly, 2012;Lee & Joseph, 2013) and generally involves financial reports (audited or unaudited) or annual reports. It "signals organizational efficiency and provides a tool for the general public to evaluate the overall financial health of the organization" (Lee & Joseph, 2013, p. 2219.…”

Section: A Web-based Accountability Frameworkmentioning

confidence: 99%

NPO Web-Based Accountability: How Can We Know If NPOs Are Doing Good Things?

Chu

Luke

2021

Nonprofit and Voluntary Sector Quarterly

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This study develops a comprehensive but practical framework for not-for-profit organization (NPO) web-based accountability involving (a) disclosure of operations, financial performance, and social performance, and (b) dialogue; and investigates it in the practices of five Australian NPO award finalists and 160 NPOs more broadly. The findings highlight NPOs’ web-based accountability focused on operational disclosure, promoting NPOs’ activities and mission. However, financial and social performance disclosure was lacking, despite financial performance information being publicly available on the government regulator’s website. Furthermore, the use of online platforms to promote dialogue and exchange was limited. The study suggests that regulatory requirements play an important role in strengthening NPOs’ accountability, and the lack of social performance reporting means it is still unclear what “good things” NPOs are doing.

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Section: A Web-based Accountability Frameworkmentioning

confidence: 99%

NPO Web-Based Accountability: How Can We Know If NPOs Are Doing Good Things?

Chu

Luke

2021

Nonprofit and Voluntary Sector Quarterly

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“…In a comprehensive report, François Brouard (2014) reviews all T3010 data issues pertaining to research and also (Brouard, 2015) analyzes reporting issues concerning only foundations. To avoid unnecessary repetition, this article discusses the strengths and limitations of administrative data as they relate specifically to the research on foundations.…”

mentioning

confidence: 99%

Uncovering Research Potential of Administrative Data on Charitable Foundations in Canada

Khovrenkov

Gidluck²

2018

CJNSER

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ASTRACTThis is the first study of its kind to assess the untapped research capacity of administrative data on Canadian foundations. More than twenty years of records collected by the Canada Revenue Agency (CRA) for the entire population of foundations is publicly accessible to researchers. Canadian data offers greater opportunity for nuanced analysis of the charitable foundation sector than information from the comparatively small sample available for U.S. foundations. Despite the richness of Canadian data and the potential it has to inform grantmaking and administrative practices of foundations, the academic community has paid little attention to this wealth of statistical information. This article explores some of the questions that this data can potentially answer. Consultations with foundation representatives help illuminate the directions that the foundation sector would like researchers to pursue with this data. RÉSUMÉCeci est la première étude de son genre à évaluer comment certaines données administratives pourraient contribuer à la recherche sur les fondations caritatives canadiennes. En effet, plus de vingt ans de données accumulées par l'Agence du revenu du Canada pour la population entière des fondations sont maintenant accessibles aux chercheurs. Ces données canadiennes représentent une occasion exceptionnelle pour effectuer une analyse nuancée du secteur des fondations caritatives, occasion qui est meilleure qu'aux États-Unis, où l'échantillon est relativement petit. Malgré la richesse des données canadiennes et leur potentiel d'améliorer l'octroi de bourses et l'administration des fondations canadiennes, la communauté académique a porté peu d'attention jusqu'à présent à cette manne de statistiques. Cet article-ci en revanche explore quelques-unes des questions auxquelles ces données pourraient porter des réponses. En outre, des consultations faites auprès des représentants de certaines fondations aident à signaler les directions que le secteur pourrait prendre grâce à ces données.

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“…A T3010 return also requires information connected to the charity's identification, directors, programs, and financial information to be included (Brouard & Glass, 2017). Therefore, this additional information found in the T3010 return provides further support for the relationship dimensions identified earlier.…”

Section: Data Collection Methods / Research Tacticsmentioning

confidence: 82%

“…Emphasis is put on these stakeholders since they have a more significant interest in the information provided by the financial statements of hospitals. The main information of foundations is identified to flow among foundations and government, foundations and donors, foundations and grantees, foundations and the public (Brouard & Glass, 2017). As indicated with a circle in Figure 2-1, from among the different stakeholders the focus in this research is on the hospital and hospital foundations.…”

Section: Stakeholdersmentioning

confidence: 99%

“…Additionally, the Ontario government's total health care expenditure for all sectors is the second lowest compared to all other provinces in Canada (OHA, 2019). Stakeholders from the macro-environment can be influenced through changes in information requests and disclosures, along with changes in the accessibility of information (Brouard & Glass, 2017). Organizations consider the information needs of stakeholders when choosing the information to be provided by the organization (Hyndman & Connolly, 2013).…”

Section: External Environmentmentioning

confidence: 99%

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CHEO Case Study Examining the Financial Relationship Between a Hospital and its Foundations

Sykes¹

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The COVID-19 pandemic, along with other societal trends, such as hospital funding restrictions and aging population, makes the examination and understanding of the health sector essential. This thesis examines the relationships between non-profit organizations, specifically hospitals and hospital foundations. Few studies have examined the relationships between hospitals and hospital foundations in a Canadian context. This research offers a better understanding of the relationships between hospitals and hospital foundations from a financial viewpoint. The research approach taken is qualitative and descriptive. The research strategy is a case study focusing on Children's Hospital of Eastern Ontario (CHEO) along with its associated foundations: CHEO Foundation, CHEO Research Institute, and Roger Neilson House (RNH).This study contributes to assisting hospitals and hospital foundation stakeholders in understanding the interrelationships between hospitals and their foundations. Results show a close financial relationship between the CHEO group of entities consistent with high levels of collaboration.

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Understanding Information Exchanges and Reporting by Grantmaking Foundations

Cited by 6 publications

References 33 publications

NPO Web-Based Accountability: How Can We Know If NPOs Are Doing Good Things?

NPO Web-Based Accountability: How Can We Know If NPOs Are Doing Good Things?

Uncovering Research Potential of Administrative Data on Charitable Foundations in Canada

CHEO Case Study Examining the Financial Relationship Between a Hospital and its Foundations

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