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Matibabu Mental Health Foundation Budget, Essay Example

Pages: 16

Words: 4471

Essay

Introduction

“Budgeting is a plan for getting and spending money to reach specific goals at a certain time” (Dropkin, Halpin, & LaTouche, 2007). Nonprofit organizations are in constant need of a budget, as applications for grants cannot receive approval without one. Nonprofits organizations, such as the Matibabu Mental Health Foundation in rural Africa, require strict budgeting to carry out their mission. This paper will discuss the required staff, mission statement, proposed clientele, and the facilities that Matibabu needs to deliver services.

Mission

The assumption that in Africa, the infectious and parasitic maladies constitute the most substantial threat to health, are often inaccurate. Diseases like HIV/AIDS, conflicts, poverty, and tragedies like famine makes mental diseases in Africa a severe point of concern. Matibabu Mental Health Foundation is a hypothetical United Kingdom nonprofit Limited Liability Corporation (LLC). It will have an exclusively humanitarian mission of improving and protecting the dignity and lives of individuals with mental health disorders and children having learning disabilities in African rural regions.

Program Objectives

In Africa, the majorities of individuals with psychological problems remain with their families or locked in dark rooms and sometimes treated by traditional healers. Matibabu Mental Health Foundation will aspire to bring effective health services, research, and clinical therapies to the most underserved regions in Africa whose mental health sector is non-existent. The small number of people with mental illnesses in Africa found their way to psychiatric hospitals. The foundation will focus on bridging the gap in mental health services by providing community health education, raising awareness, and treatment.

Required Personnel

Matibabu Mental Health Foundation will require many staff members who will work together in all regions to provide thriving community education, research, treatment, and raising awareness. The required teams are specialist doctors, nurses, allied health professionals, and other staff, including volunteers, patient care assistants, and general workers. An approximate of 7 staff is necessary for each region. These will include all the specialists,’ including the supporting staff. The foundation will also create a conducive working environment among the personnel and the entire communities and regions in its location. Furthermore, the team will receive orientation, additional training, and familiarization with the different areas.

Proposed Clientele

Matibabu Mental Health Foundation will offer both a dual diagnosis and outpatient treatment services, which will provide adequate help with those patients having co-occurring substance abuse and psychiatric disorders. It will also help those individuals who need intensive treatment and regular monitoring. The prospective clientele that the organization will be working with will include children and adults of all ages and with various mental conditions. The foundation will target to provide the essential services to at most ten individuals per day inclusive of children.

Facilities and Equipment Required

Medical equipment is of vital essence in healthcare facilities, which improves the quality and diagnosing the different mental disorders (Harmony home medical 2019). An appropriate facility will measure 1600 square feet, which will be portioned into various departments to suit the services that the facility will provide in each region. The necessary equipment that will be necessary for the Matibabu Mental Health Foundation is the diagnostic, treatment, life support, medical laboratory, and durable medical equipment.

Anticipated Funding Sources

Any organization requires funding to stay afloat, especially nonprofit organizations (Ibrisevic 2020). Identifying the right funding sources for Matibabu Mental Health Foundation is crucial in making the objectives of the foundation successful. The foundation will have numerous funding models in raising its finances. The first funding model approach is individual donations, which the organization will obtain in a variety of ways, including through events, planned giving, offline and online and auctions. Secondly, the foundation will apply for grants from governments, private and public foundations, and international charitable organizations. The third funding program will be soliciting corporate sponsorships that wish to improve their philanthropic images or social responsibility. Finally, another model of funding will come from membership fees (Ibrisevic, 2020).

Record Keeping and Reporting System

The foundation will set up an efficient record keeping and reporting system. It will utilize both electronic and handwritten record-keeping that will be documented clearly for every patient. Also, the foundation will provide current information concerning the care and conditions of any patient. Reports of any events and public awareness and education will also be recorded. Finally, all the funding sources will have a transparent and efficient recording system to give a clear layout of the utilization of funds in the foundation.

Matibabu Mental Health Foundation requires a budget to carry out its mission. As a Nonprofit organization, a plan must be in place before submitting applications for grants to fund the organization. The organization needs a strict budget; otherwise, it will fail. This paper has discussed the staff that needed, mission statement, proposed clientele, and the facilities that Matibabu needs to deliver services. These are the necessary steps to include in creating a budget for organizations, specifically the Matibabu Mental Health Foundation, in rural Africa.

Projected Revenue Sources and Ethical Issues

Introduction

For a nonprofit organization such as the Matibabu Mental Health Foundation, identifying the sources of funds and the respective means of handling the nonprofit finances is very challenging. There are two primary revenue sources and funding models to which the organization currently commits. However, the Matibabu Mental Health Foundation does feel stuck and limited in its revenue options. A funding model references a standardized and methodological approach to establish a reliable revenue base to support the core services or programs at the organization. Accordingly, the Matibabu Mental Health Foundation is funded 50% through grants and 30% through significant donor programs.

Grants

The hospital applies for grants from the governments at local levels as well as other public and private foundations. The advantage of relying on grants is that the organization is not required to repay the money that it receives. Matibabu has been receiving grants from private foundations, family foundations, community foundations, public charities, and governments throughout the just-concluded year. While these grants have enabled it to make large-scale societal impacts, this model has three significant demerits to the hospital. First is the issue of time. It usually costs the organization a long time to write and win proposals, and additional wait time for it to receive the funds (Fritz, 2019). The second challenge is on the many conditions that define how Matibabu can spend the money, while the last demerit is on the temporary nature of grant money. Grants are usually for specific short-term objectives since they are unreliable as a permanent revenue stream for nonprofit organizations (Fritz, 2019).

Individual Donations

Another 50% of the donations made to the Matibabu Mental Health Foundation come from specific individuals. By the end of the fiscal year 2019, a sum of $ 200 million came from major donors and regular donors combined. This massive infusion of cash from a few organizations was essential for the switch from the idea phase to the implementation phase. However, Matibabu has since reached a point at which it needs to transition to new funding sources. The organization also collected about 20 million from service donations fees. However, these are sliding scale incomes that are unreliable because of the low incomes from the recipient’s ends.

Solution

These two revenue sources have been significant financial pillars on the organization. Regardless, overreliance on two revenue streams only is not ideal. Grants are associated with extended wait times, and they are too cumbersome and highly restrictive. Similarly, individual donations alone may not cater to all the financial needs of the organization. If, for instance, the organization’s grant application fails to go through, then it would be left with individual donations as the sole alternative source of revenue. No organization can rely on financing by donors alone. Such a situation would force the organization to raise the for service fees under the category of individual donations to try and compensate for the financial needs of the institution. In the long run, the organization would be exploiting its clients for service fees, thereby contradicting the code of ethics provided by the American Counseling Association (ACA) (Kaplan et al., 2017). It would be appropriate for Matibabu Mental Health Foundation to have a balanced flow of revenue such that 30% is from grants, 30% from major donor programs, 25 % through events, 10% through membership programs, and another 5% through direct mail fundraising.

Conclusion

Matibabu Mental Health Foundation faces many daily challenges. One of the problems is identifying sources of funds and how to handle those funds for the organization. The foundation is committed to two revenue sources and funding models; grants and major donor programs. The foundation is funded by 50% through grants and 30% through other major donor programs. Matibabu Mental Health Foundation still feels as if it is limited in its revenue options. Consequently, there is a need to explore more options.

Projected Expenses

Introduction

The Matibabu Mental Health Foundation has multiple centers that will be havens for effective mental health services and research on various mental health factors and clinical therapies. Projections of the budget show that most of the costs in the programs will be from maintaining personnel (Chevarley, 2006). That is, each of the premises will require up to seven staff. Considering shift changes and other unforeseen factors, projections for employees are ten workers in each institution. It is important to note that, in this case, the major operating expenses fall into three categories: administrative costs, personnel salaries, and program maintenance costs.

Administrative and Staff Projections

Projections for a single institution show that the programs will require the following:

  1. 2 Specialist Doctors = Annual Salary (Including Benefits) – $380,000
  2. 4 Nurses = Annual Salary (Including Benefits) – $180,000
  3. 2 General Staff = Annual Salary (Including Benefits) – $72,000
  4. 1 On-call Doctor = Annual Salary (Including Benefits)- $120,000
  5. Administrator = Annual Salary (Including Benefits) – $90,000

Total Annual Salary Projections for Year 1 is $842,000 per year per institution. The operating expenses for the institution will likely be about 10% of the annual salary projections. Approximately $85,000 will cater for the yearly operating costs for the various institutions.

Staff Projections Considerations

When there is a non-profit budget in preparation, a cost analysis is a factor that should be incorporated. The techniques of cost accounting help in determining projections for the non-profit programs. Essentially, since the predictions for Matibabu centers show that personnel may be the highest cost, the efficiency and cost control for the programs suggests that prior salary arrangements will be necessary. This factor will motivate the workers and various specialists to show up as the intuition grows to maximum capacity. This way, the grants can be set at minimum targets to acquire the required resources for the institution.

Cost Recovery from Various Sources

The Matibabu centers will acquire income from various sources. The following are the percentages projected for the institutions

  1. Grants (Government and large institutions) = 30%
  2. Major Donors = 30%
  3. Events and Organized fundraisers = 25%
  4. Membership Programs = 10%
  5. Individual Mail Donations = 5%

Considering the total cost of operation is as projected and incorporating any miscellanies and unforeseen expenses, the percentages will likely be divided into the percentages with an annual Projection of $1 million.

Projections and Resulting Percentages

  1. Grants (Government and large institutions) = $300,000 [Target Annually= $600000]
  2. Major Donors = $300000 [Target Annually = $600000]
  3. Events and Organized fund raisers = $250000 [Target Annually= $500000]
  4. Membership Programs = $100000 [Target Annually= $200000]
  5. Individual Mail Donations = $50000 [$100000]

Considering annual projections for the program and setting ten months for annual fees collection, the amounts seem manageable and more transparent for acquiring the grants from various sources. By so doing, the risk of one source not being able to raise funds reduces when the projections for the funds are higher. In the above case, missing one source does not affect the program significantly.

Conclusion

The Matibabu centers will have mental health services, research on various mental health factors, and clinical therapies. The main three operating expenses for Matibabu Mental Health Facility are administrative costs, personnel salaries, and program maintenance costs. Most of the projected will go toward maintaining personnel, foreseeing up to 10 employees per facility. The WHO operating budget guide informs the above projections, where there is a correct analysis of the situation, needs assessment, target setting, and strict implementation (WHO, 2003). Planning in the internet age also incorporates database, and IT costs in the administrative category.

Projected Profit/Loss for Year 1

Introduction

The proposed organization intends to provide useful and sustainable service to the population at a lower cost. However, the organization will need to meet its threshold in terms of revenue and expenditure to remain in good financial standing (Mukherjee et al., 2016). An excellent financial standing would enable the organization to reinvest in its research and development to develop better interventions for health problems facing the population in which it will operate (Denison et al., 2019). Therefore, it is necessary to compare the revenue projections and expenditures to determine whether the organization will be making losses or profits as well as alternative sources of revenue to cover for the losses that it may incur.

CPT Codes

The seven principal treatment codes will be the bases of the services at the organization. CPTs identify the services that an organization provides (Brennan et al., 2016). Individual therapy code 90804 is the first treatment area for 20-30 minutes. Under the same individual therapy, two more codes, which are 90806 for 45-50 minutes and 90808 for 75-80 minutes, will apply. The other codes are psychiatric evaluation 90791, Family therapy 90847, and Group therapy 90853, and Family couples without patients 90846.

Revenue

Treatment CPT Number of Patients per year Minimum (Medicare/Medicaid) Optimum (Traditional Insurance) +30-40%
Individual Therapy 90804, 20-30 minutes 2000 $71.10 $142,200 $199,080
  90806, 45-50 minutes 1000 $94.55 $94,550 $132,370
  90808, 75-80 minutes 650 $141.47 $91,955.5 $128,737.7
Family Therapy 90847 3650 $107.19 $391,243.5 $547,739.5
Group Therapy 90853 3650 $132.09 $421,128.5 $589,579.9
Family Couples without patient 90846 2000 $103.58 $207,160 $290,024
Psychiatric Evaluation 90791 3650 $145.44 $530,856 $743,198.4
Totals $1,879,125.5 2,630,775.5

The organization estimates that approximately ten patients will be served under each treatment category per day, making an average of 3650 patients per code category per year. Under individual therapy 20-30 minutes sessions, the facilities will serve 2000 patients per year. Since the Medicare/Medicaid reimbursement for this treatment is $71.10, earnings from this code will be $142,200. Approximately 1000 patients will be treated under the 45-50 minutes CPT, making an earning of $94,550 since the reimbursement is $94.55 per patient. The final CPT in this category is for 75-80 minutes, for which the hospital will serve 650 patients. It will result in $91,955.5 earnings based on the $141.47 reimbursement rate.

Family therapy and group therapy will serve 3650 patients each. The reimbursement for the categories is $107.19 and $132.09, which amounts to a revenue of $391,243.5 and $421,128.5, respectively. As for Family Couples without patient treatment, the organization estimates to serve 2000 patients, translating to $207,160 based on the reimbursement rate of $103.58 per patient per session. Finally, the number of patients that the foundation will serve under the Psychiatric Evaluation treatment per year will be 3650, resulting in a revenue of $530,856 based on the CPT code’s reimbursement of $145.44.

The total minimum revenue that the organization projects to earn per year is $1,879,125.5 based on the Medicaid/Medicare payer source. The organization will achieve the optimum if traditional insurance is considered 40% more than that of Medicare/Medicaid reimbursement. The traditional insurance earnings are $199,080, $132,370, $128,737.7, $547,739.5, $589,579.9, $290,024, and $743,198.4 respectively with total revenue 2,630,775.5.

Profit/Loss

The organization estimates an annual expenditure of $1million. The annual salary expenses will be $842,000, while operating expenses will be 10% of the salaries, making approximately $85,000. Additional expenses bring it to a total of $1,000,000. Comparing this value with the revenue projections of $1,879,125.50 for Medicaid/Medicare, the organization makes a profit of $879,125.50. Comparing it with the traditional insurance revenue of 2,630,775.50, the organization will make a profit of $1,630,775.50. It shows profits in both sources, which guarantee sustainability (Basu et al., 2018). Therefore, the organization makes a significant profit that is worth the time efforts and educational investment.

Conclusion

The organization projects a profit in both optimum and minimum payer sources. The profit margin for both Medicaid/Medicare and traditional insurance is 46.7 percent and 62 percent. Both options provide significant profit that would enable the continued growth of the organization. The profit level gives the freedom to reinvest in service and intervention innovation to develop a better approach to service delivery. Therefore, the proposal is feasible.

Introduction

The current document presents the capital budget addendum, a proposed framework for managing funds that the organization may acquire. The startup will focus on optimizing its budget by maintaining a well-documented trace for all cash assets from the five key capital sources. The primary sources include individual contributions, subscriptions, and club membership, fundraising and events, grants from governments, charities, private, public institutions, and corporate sponsorships. The addendum covers the core areas of funding, initial capital acquisition, personnel costs, operating expenses, cost recovery, revenue stream, and the capital improvement account. It requires a total of $1,000,000 to cover personnel and operational costs and an additional $1,000,000 to cover asset acquisition and cost recovery. Therefore, it shows the proportional investment projections across all targeted sources of funding to raise a total of $2,000,000 and budgeting for all the core items.

Proposed Capital Budget

Description:

The Year 2 capital appreciation comes from calculating the value of capital by applying the current interest rate. Our asset valuation considers asset maintenance and replacement costs. The expense forecasting that we use utilizes our revenue forecast for the percentage relationship that we establish between our revenue and expenses, and the percentage, therefore, helps project our costs. We expect to adhere to a 2 to 3% annual increment of the wage rate, and as such, we adopt a 3% rate to deduce personnel expenses for Year 2. Miller (2020) observes that such adjustments are necessary for planning. To complete our capital budget projections, we strive for a liquidity ratio of 1.5 or 50% of available cash assets. Cash assets are our first form of assets, and we, therefore, apply this ratio to our cash-based projections. We also use a 1% rate for the cost of recovery to initial capital investments.

    +Year 1
Funding (Investment Funds) Individual Contribution (5%) and Subscriptions (Club Memberships (10%)) $300,000
Fundraising and Events (25%) $500,000
Grants from Governments, Private and Public Institutions, and Charity Organizations (30%) $600,000
Donors and Corporate Sponsorships (30%) $600,000
TOTAL Year 1 $2,000,000
  TOTAL Year 2 (Projection) (Interest Rate of 7.75%) $3,550,000
Initial Asset Acquisition Expenses Rent (Annual) $200,000
Equipment and Fixed Assets (Annual) Acquisition $300,000
Annual Variable (Recurrent) Asset Acquisition $500,000
TOTAL Year 1 $1,000,000
  TOTAL Year 2 Assets (Projection at 30% depreciation and 7.75 interest rate) $1,242,500
Personnel Costs 2 Special Doctors $380,000
4 Nurses $180,000
2 General Staff $72,000
1 On-Call Doctor $120,000
1 Administrator $90,000
TOTAL Year 1 $842,000
  TOTAL Year 2 (Projection) $867,260
Operating Expenses Hospital Operations and Stock Management $65,000
Maintenance Costs $20,000
TOTAL Year 1 $85, 000
  TOTAL Year 2 (Projection at a 1% for recovery) $85,850
Cost Recovery Grants (30% of Investment): A 1% Rate for Cost of Recovery $60,000
Major Donors (30% of Investment): A 1% Rate for Cost of Recovery $60,000
Events and Fundraising (25% of Investment): A 1% Rate for Cost of Recovery $50,000
Membership Programs (10% of Investment): A 1% Rate for Cost of Recovery $3,000
Individual Donations (Mail and In-person Donations) (5%): A 1% Rate for Recovery $600
  TOTAL Year 1 $173,600
  TOTAL Year 2 (Projection) $308,140
Income/Revenue Stream 90804, 20-30

Minutes

$199,080
90806, 45-50

Minutes

$132,370
90808, 75-80

Minutes

$128,737.7
90847 $547,739.5
90853 $589,579.9
90846 $290,024
90791 $530,856
  TOTAL Year 1 $2,630,775.50
  TOTAL Year 2 (Projection after capital improvement investment) $4,669,626.50
PROFIT Year 1 Projection   $1,630,775.50
PROFIT Projection Year 2   $2,200,000

 

Capital Improvement Account

  2020–2021 2021–2022
Profit (Carried Forward) $1,630,775.50 $2,200,000
 
CAPITAL RE-INVESTMENT AREA 2020–2021 2020–2021
Fixed Assets $250,000 $450,000
Staff Expansion $650,000 $800,000
Patient Services (Free) $500,000 $600,000
TOTAL Capital Re-Investment $1,300,000 $1,850,000
Profit (Projection) Carried Forward $330,775.50 $350,000

Why it is Necessary for Solvency and Growth

The budget addendum improves on solvency by providing optimal liquidity throughout the two years of operation. It also sustains the personnel at the level required to operate a hospital by ensuring that all the healthcare service providers receive their salaries. The capital budget addendum also takes care of the required maintenance costs for equipment and assets. It also accounts for the appreciation of assets. Mashkour (2020) noted the importance of accounting for all such costs to improve a company’s solvency. It will, therefore, help to keep the organization afloat and solvent throughout the period.

Financing Costs and Financing Option

The financing cost, as shown, is about $2,000,000. $1,000,000 goes to salaries and operational expenses while the other $1,000,000 goes to asset acquisition. The financing options are grants, donations, and revenue from the sale of services.

Viability Analysis: (SWOT)

The strengths of the approach in the business’s viability include a high level of solvency, operational efficiency, and an excellent opportunity for expansion. Such an approach is a way for bolstering quality management in finance, and it safeguards the investments for startups (Oneill et al. 2015). There is a practical assignment of resources to the most critical operations and a high growth projection. The weaknesses include the uncertainty of the health industry in the current COVID-19 pandemic. It does not account for the risks. The opportunities range from a tremendous growth opportunity, an excellent potential for appealing to many donors, and its high relevancy to the pandemic’s current era. The threats include the uncertainty in the health sector for the current period.

Conclusion

The capital budget addendum provides a blueprint for managing capital investment harnessed from individual contributions, grants from governments, private and public foundations, international charitable organizations, and corporate sponsorships. It projects a capital investment funding of $2,000,000, for which about one million goes to staffing, salaries, and operational experiences while another million goes to asset acquisition and related costs. Therefore, the core areas of focus include the sources of funding, initial capital acquisition, personnel costs, operating expenses, cost recovery, revenue stream, and the capital improvement account.

Transmittal Letter

July 13, 2020

Board of Trustees

Matibabu Mental Health Foundation

Ladies and Gentlemen:

It is my pleasure to present to you the proposed budget for the Matibabu Mental Health Foundation for the 2020-2021 financial year. The budget development process followed all the requirements under the foundation’s policies. The budgeting process also included the input of all the stakeholders after rigorous strategic meetings. The board of management of the hospital actively participated in the budgeting and budget review process to ensure that the budget adhered to all the foundation’s policies and procedures. These policies include:

  • To develop multiple income streams to prevent future cash flow problems.
  • To ensure that the cash flows of Matibabu Mental Health facilities meet all the necessary internal and external expenses and liabilities. Expressly, this policy guarantees that the facilities will have no disruptions in their processes.
  • To meet all recurrent and capital expenditures for the financial year.
  • To expand the foundation’s capabilities in providing quality services to its clients.

Income Summary

Matibabu Mental Health Foundation derives 50 percent of its income from grants, 30 percent from major donor programs, and 20 percent from other revenue sources. The grants are primarily from local governments and public and private institutions. Half of the 30 percent of incomes that Matibabu Mental Health Foundation donor programs come from individual donations. In the fiscal year ended in 2019, the foundation received $200 million from donors. However, the organization aims to expand its revenue streams with a targeted revenue flow of 30 percent from grants, 30 percent from donors, 25 percent from events, 10 percent from membership subscriptions, and 5 percent from direct mail fundraising. The projections of these revenue streams are as follows:

  • Grants from government and large institutions: $300000
  • Principal donors: $300000
  • Events and fundraisers: $100000
  • Subscription membership programs: $100000
  • Direct mail fundraising: $50000

Operating Expenses Summary

The operating expenses of the Matibabu Mental Health Foundation fall into three categories: administrative costs, salaries for workers and personnel, and maintenance expenses for various programs. Administrative expenses will include staff salaries and expenses. Staff salaries will total to $842000 for each institution while operating expenses will be $85000 per annum.

Profit/loss and sustainability Summary

The sustainability of the Matibabu Mental Health Foundation will depend on the number of patients that it will treat annually, the CPT, and the rate it will charge the insurance. The treatment options are individual therapy, family therapy, group therapy, family couples therapy, and psychiatric evaluation. Under the Medicaid insurance program, the foundation will earn $1,879,125.50 annually, which is the minimum possible revenue. The projected profit will be $879,125.50. On the other hand, the traditional insurance total revenues are $2,630,775.50. Therefore, the sustainability of the organization is guaranteed.

Year 1 and year 2 budgets summary

  • Funding: Year 1: $2,000,000

Year 2: $3,550,000

  • Initial asset acquisition expenses: Year 1: $1,000,000

Year 2: $1,242,500

  • Personnel costs: Year 1: $842,000

Year 2: $867,260

  • Operating expenses: Year 1: $85,000

Year 2: $85,850

  • Cost recovery: Year 1: $173,600

Year 2: $308,140

  • Income/ Revenue: Year 1: $2,630,775.50

Year 2: $4,669,626.50

  • Profits: Year 1: $1,630,775.50

Year 2: $2,200,000

On behalf of Matibabu Mental Health Foundation, I would like to thank all our board members for their dedication and contribution in developing the 2020-2021 fiscal budget and we all look forward to its approval.

References

Ausmed (2018). Record keeping and documentation. https://www.ausmed.com/cpd/articles/record-keeping-documentation

Basu, R., Schmidt, R. N., & Harth, K. (2018). Quality and Revenue Enhancement Initiative for Internal Medicine Practice. Journal of Business and Behavioral Sciences30(1), 38-46.

Better Health Channel (2020). Hospital staff roles. https://www.betterhealth.vic.gov.au/health/servicesandsupport/hospital-staff-roles

Brennan, C., McGuire, M. J., & Metzler, C. (2016). New Occupational Therapy Evaluation CPT® Codes: Coding Overview and Guidelines on Code Selection. OT Practice21, 22.

Denison, D. V., Yan, W., & Butler, J. S. (2019). Managing risk and growth of nonprofit revenue. Journal of Public and Nonprofit Affairs5(1), 56-73.

Dropkin, M., Halpin, J., & LaTouche, B. (2007). The budget-building book for nonprofits (2nd ed.). Jossey-Bass

Frances M. Chevarley, Ph.D.; Pamela L Owens, Ph.D.; Marc W. Zodet, MS; Lisa A. Simpson, MB, BCh, MPH; Marie C. McCormick, MD, ScD; Denise Dougherty, Ph.D. (2006). Health Care for Children and Youth in the United States: Annual Report on Patterns of Coverage, Utilization, Quality, and Expenditures by a County Level of Urban Influence. Ambulatory Paediatric Association.

Fritz, J. (2019). How nonprofits generate revenue streams. The Balance Small Business. https://www.thebalancesmb.com/where-do-nonprofits-get-their-revenue-2502011

Harmony home medical (2019). The many types of medical equipment. https://harmonyhomemedical.com/all-types-of-medical-equipment/

Ibrisevic, I. (2020). Donorbox Nonprofit Blog. Top funding sources for nonprofits and charities. https://donorbox.org/nonprofit-blog/nonprofit-funding-sources/

Kaplan, D. M., Francis, P. C., Hermann, M. A., Baca, J. V., Goodnough, G. E., Hodges, S., … & Wade, M. E. (2017). New concepts in the 2014 ACA Code of Ethics. Journal of Counseling & Development, 95(1), 110-120.

Mashkour, S. (2020). Analysis of Financial Statements. Al Muthanna University.

Miller, S. (2020). Employers Adjust Pay and Incentives amid Economic Turmoil. Society for Human Resource Management (SHRM).

Mukherjee, T., Al Rahahleh, N., & Lane, W. (2016). The capital budgeting process of healthcare organizations: A review of surveys. Journal of Healthcare Management61(1), 58-76.

Oneill, P., Sohal, A., Teng, & Chih W. (2015). Quality management approaches and their impact on firms’ financial performance – An Australian Study. International Journal of Production Economics. DOI: 171. 10.1016/j.ijpe.2015.07.015.

WHO. (2003). Planning and Budgeting to Deliver Services for Mental Health. World Health Organization. https://www.who.int/mental_health/policy/services/5_planning%20budgeting_WEB_07.pdf

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The context and the values in the text Othello by William Shakespeare have shaped me in perspective through the main character Othello. I perceive life [...]

Pages: 6

Words: 1574

Essay

Cyber Security Career Path, Essay Example

Background The field of technology is quite intriguing. It’s fascinating to see how different technologies operate and what they have in common. It amazes me [...]

Pages: 7

Words: 1796

Essay

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How To Write The Best Essay Ever!

How To Write The Best Essay Ever!