Not for Profit Analysis
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In this 3rd and final course of the Non-Profit & Municipality Analysis Skill Series, participants will explore differences in not-for-profit and accrual accounting, assess restricted versus unrestricted assets, and use performance ratios and UCA cash flow statements to evaluate not-for-profit risk.
Certificate
1 credit or $295
Cost
1.5 - 2 Hrs.
Duration
1 hr.
Prep Time
1
Quiz
Overview
Participants explore the similarities and differences in not-for-profit and standard accrual accounting. They examine the issue of restricted and unrestricted assets and their respective impact on ratio and cash flow analysis. They assess the benefits of applying specific performance ratios and the Uniform Credit Analysis (UCA) cash flow statement in assessing not-for-profit risk. Finally, they review and identify critical considerations in projecting not-for-profit performance.
Who Should Take This Course
This Course is ideal for participants currently in or aspiring to enter the following job functions:
- Credit Management
- Commercial Credit Administration
- Commercial Loan Administration
- C & I Lending
- Corporate Lending
- Non-Profit Lending
- Loan Review
- Special Assets
- Non-Profit and Municipality Lending
- Health Care Provider Lending
- Private Banking
- Credit Analysis
Prerequisites
Familiarity with accrual financial statements, common performance ratios, and a sound working knowledge of the construction and use of the Uniform Credit Analysis (UCA) cash flow statement.
Objectives
By the end of the webinar, participants will be able to:
- Identify the objectives of not-for-profit organizations and associated not-for-profit accounting and the resulting impact on the form and structure of not-for-profit financial statements.
- Identify the basic differences between standard accrual accounting and not-for-profit accounting, including differences in terminology, format, and analytical content.
- Identify and explain the three types of restricted assets and the adjustments necessary to conduct useful ratio and cash flow analysis.
- Identify and assess the more common covenants and conditions that apply to not-for-profit credit facilities, including leverage constraints and unrestricted cash and equivalents relative to interest-bearing debt obligations.
- Identify the most useful financial performance measures, such as financial ratios and cash flow statements, that provide the best insight into shifts in a not-for-profit's risk position and assessment of its risk profile.
- Understand the usefulness and information content of a modified Uniform Credit Analysis (UCA) cash flow statement in identifying historical and projected borrowing causes and sources of cash to service interest-bearing debt.
Materials(access provided with registration)
- Credit Refresher on Not-for-Profit Basics
- Excerpts from the financial statements for Community Chapel, Inc.
- Excerpts from the financial statements for The Diocese of Charleston
- Excerpts from the financial statements for United Way of Metropolitan Atlanta, Inc.
- Exercise for the Webinar
- Webinar Presentation Slides
- Webinar Poll Questions
- Webinar Poll Solutions
- Exercise Solutions
This is Course 3 of 3 in the Non-Profit & Municipality Analysis Skill Series
Fund Accounting and Municipality Analysis: Part I of II
Fund Accounting and Municipality Analysis: Part II of II
Not for Profit Analysis
