The following was presented at the Fourth National Conference on Ethics in America held in Long Beach, California, February 16-19, 1993. The theme of the Conference was Building Ethical Organizations - Cultivating Ethical People: Bringing the Practical into Practice.

February 1993 Monograph highlights the Local Arts Agency Facts Survey for fiscal year 1991

Examining the field of the finances of the the arts and using data for a sample of companies spanning a period of years, the author maintain the goal of providing arts administrators with information that will reduce the degree uncertainty under which their decisions are often made, and that will allow them to anticipate the outcomes of their decisions instead of having to react to events. By knowing what the sensitivity of attendance is to changes in prices and incomes, more rational pricing policies can be formulated.

This document contains guidance for the initial adoption and ongoing compliance with two new, and long-awaited, Financial Accounting Standards Board (FASB) standards that have been issued:

Part III of three parts on the results of a survey done on the financial condition of orchestras sponsored by the American Symphony Orchestra League. Part III, Data Tables, offers raw data from the survey on income, expenses, financial results, performances and attendance, and trade agreements. It includes totals and averages for each item in each year, a table of percent changes for totals and averages, as well as Consumer Price Index adjustments. It also includes information on Canadian orchestras. In order that Part III may be used as a separate volume the description of methodology and the

The purpose of this guide is to provide practical guidance to management and staff of nonprofits preparing for an audit. While the guide is written with the small nonprofit in mind, it has relevance to most nonprofits. Technical language is avoided where possible in this guide. It is written as a practical guide for nonprofits. Even though this guide was designed to be nontechnical, Certified Public Accounting firms may find the guide to be useful as it can be used as a supplement to technical materials covering accounting and auditing standards. Sources are referenced in the Bibliography. In

This book takes a big bite out of a big subject and, not surprisingly, finds it has more than it can chew. Accounting and budgeting are probably just too different in government and nonprofit organizations to cover both in the same text. Public (government) organizations and nonprofits differ dramatically in their sources of revenue, their governance structures, and their accounting practices. By squeezing everything into one book, the author ends up meeting no one's needs, but particularly not those of the nonprofit manager.

This guide is not for people who are bewildered by balance sheets, intimidated by numbers, or unacquainted with sound management principles. Rather, it is designed to assist accounting and business professionals who volunteer their time and expertise to the nonprofit sector. What a Difference Nonprofits Make: A Guide to Accounting Procedures draws its inspiration from two basic observations: Many nonprofit managers, staff, boards and volunteers know little about key financial tools and concepts or how to use them to improve their organization's performance.

There is no denying that these are difficult and challenging times and many groups have reached or are reaching critical stages where their survival is threatened. Yet, there is little information available on what to do if there are crises - whether legal, financial or internal dysfunction - and what kind of help is available if a group needs advice and assistance in dealing with crisis situations.

Finally Samuel Schwarz and Deborah Brickman ask if, in the , increased funding to endowments through the National Endowment for the Arts challenge grants, and previously through innovative Rockefeller and Mellon Foundation grants, may have, in fact, led to increased deficit spending rather than to increased endowments. Did creative accounting hide the real use of funds? Perhaps the proposed new strict accounting standards to which arts leaders object strenuously are actually a result of their own creative accounting techniques, which only temporarily fooled the people to whom they were