This document provides an overview and agenda for a presentation about nonprofits. It discusses what nonprofits do and how to examine their finances, including through IRS Form 990. It outlines where nonprofits disclose financial information like revenues and expenses. The document also presents two case studies, one on the Orange County Performing Arts Center that describes its growth and eventual financial difficulties, and another on Chapman University's finances from 2005-2010.

1. The Hidden World of Nonprofits Ronald Campbell [email_address]

3. Nonprofits are everywhere – in health care, education, culture, the economy – everywhere except the news . HIDDEN IN PLAIN SIGHT

5. Your new best friend Big piece of art

7. HOW SMALL NONPROFITS DIE

8. HOW SMALL NONPROFITS DIE

9. Filing thresholds for 990 vs. 990-EZ 2008 2009 2010 Receipts $1 mill. $500k $200k Assets $2.5 mill. $1.25 mill. $500k THE MONEY TRAIL, CONT.

12. Great information, starting at the top Big piece of art

13. A hint of what’s to come Big piece of art

14. Life, the universe and everything Big piece of art

15. Anatomy lesson: the checklists Big piece of art

16. More questions, more answers Big piece of art

17. Who’s in charge here? Big piece of art

18. Money, money, money! Big piece of art

19. But wait -- there’s more! Big piece of art

20. How the money rolls in Big piece of art

21. Where all the money goes Big piece of art

22. Balance sheet: the assets Big piece of art

23. Balance sheet: liabilities and endowment Big piece of art

24. It started with a lima bean field, became “an international shopping destination,” and then … CASE STUDY: ORANGE COUNTY PERFORMING ARTS CENTER

25. Performing Arts Center, opened August 1986 Big piece of art

27. Concert hall, opened September 2006 Big piece of art

28. Before the fall … Big piece of art

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30. OCPAC’s board members and donors represent the power structure of the nation’s sixth-largest county. They include the billionaire co-founder of Broadcom and owner of the Anaheim Ducks hockey team (right), a former ambassador to Spain, many millionaires and corporate executives, even a onetime aide to former President Nixon. Central Heavy hitters mug

31. Ugly bottom line Big piece of art

32. Big assets gone bad Big piece of art

33. Investments in 2009 (top) and 2010 (bottom) Big piece of art

34. Culture with a $240 million price tag Big piece of art

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37. EMMA search Big piece of art

38. $240 million bond issue Big piece of art

39. Digging deeper: Continuing disclosures Big piece of art

40. Chapman finances, 2005-2010 Big piece of art

41. The sounds of prosperity Big piece of art

42. Chapman on EMMA - the search Big piece of art

43. Chapman EMMA results Big piece of art

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