Hidden in Plain Sight: Understanding Nonprofit Capital Structure

Originally published in Nonprofit Quarterly , March 21, 2003 Capital structure is the distribution of an organization’s asset, liabilities and net assets. Every organization has one, so ignoring it can be risky. This monograph highlights capital structure as a critical driver of mission and programs, as well as organizational capacity. It also illustrates how funders &hellip

Cultural Facilities Study Summary

Facilities dominate arts operations to an extent rarely seen in any sector. Their facilities are technically complex, expensive and time-consuming to build and maintain. While appropriate facilities are intrinsic to the health of arts organizations, we treat them as if they were peripheral. This denial means that we spend millions annually—intentionally or not—to build and &hellip