Week 2 – Assignment


Projected Revenue Sources and Ethical Issues

Add to Part 1 of your Organization Wide Operating Budget by identifying the Projected Revenue Sources for Year 1. This will require you to commit to the proposed clientele you will be working with by payer sources (private pay, traditional health insurance, Medicare/Medicaid, managed care, grants). In other words, what percentage or number of patients can you see in a day? Single licensed provider with 60m inute treatments would be 8 clients per day x 5 days per week x 50 weeks per year (less a 2-week vacation). How many of these would you expect to be private pay, have traditional health insurance like Blue Cross/Blue Shield, be Medicare/Medicaid eligible, managed care related, or funded by a specific grant? You may use Worksheet 15.1 and 15.2, page 71+ as a guide to help format this portion of your budget. Upon reviewing the Calley (2009) article in ProQuest and reviewing the Code of Ethics websites posted by the ACA and APA comment on any design or ethical concerns you have related to your projected revenue sources for year 1. Having evaluated this component of budgeting, are there any revisions you would like to make to your payer source projections, why or why not. The recommended length of this assignment is 2-3 pages with reference support.


NOTE: Name of Organization: American Foundation for Suicide Prevention (AFSP)




1. Textbook:    Dropkin, M., Halpin, J., & LaTouche, B. (2007).  The budget-building book for nonprofits  (2nd ed.). Jossey-Bass.           Chapter 7: Start with the Budget-Building Checklist          Chapter 8: Designing your Budgeting Policies and Procedures          Chapter 9: Creating your Budgeting Calendar          Chapter 10: Orienting Program and Department Managers and Staff to Budgeting          Chapter 11: Contents of the Annual Budget Preparation Package          Chapter 12: Developing Organization-Wide Operating Budgets          Chapter 13: Developing Operating Budgets for Individual Programs, Units, or Activities 2. Article:     Calley, N. (2009). Comprehensive program development in mental health counseling: Design, implementation, and evaluation. Journal of Mental Health Counseling, 31(1), 9-21. 3. Websites:     American Counseling Association, (n.d.). 2014 ACA Code of Ethics Resources. American Counseling Association. Retrieved from  https://www.counseling.org/knowledge-center/ethics/code-of-ethics-resources (Links to an external site.)     American Psychological Association. (2017). Ethical Principles of Psychologists and Code of Conduct: Including 2010 and 2016 Amendments. American Psychological Association. Retrieved from  http://www.apa.org/ethics/code2002.html  (Links to an external site.) 4. Videos:     financevideos, [financevideos]. (2008, October 2). What is the income statement? [Video File]. Retrieved from  https://youtu.be/tDc3KulcE9Q (Links to an external site.)



Week 2 Instructor Guidance

“Life’s most urgent question is: What are you doing for others?” – Martin Luther King, Jr.


Week 2 Overview

I hope you found the readings useful as you delve into the area of financial management. For many of us in the human services, budgeting is not our favorite activity. After all, most of us began careers in the nonprofit sector in order to help others via direct service or program planning. However, as I hope you can see, financial management is a crucial part of the job for nonprofit administrators.

During Week 2, you will continue to be exposed to budgeting concepts that will assist you become adept at creating sound financial plans. Again, I hope you find your readings, our discussions, and the assignments interesting and thought provoking!


Step-by-Step Budgeting Guidelines

In your readings this week, Dropkin, Halpin, and LaTouche (2007) provide a framework for creating a budget. The authors provide answers to questions such as:

1.) What policies and procedures are necessary for ideal budgeting practices?

2.) What steps are important when creating a budgeting calendar?

3.) Who and what are involved in budget team meetings?

4.) What should be included in the annual budget package?

5.) What steps are necessary for preparing for the annual budgeting process?

6.) What steps are necessary for creating the annual budget?


Worksheet 9.1, in my opinion, is one of the most useful documents in your textbook. This worksheet continues the “hands-on” approach I mentioned last week that will be a theme throughout the course. I’ve used Worksheet 9.1 myself to create a budgeting calendar. My best advice regarding how to use the worksheet is to save it on your computer. This allows you to add tasks as needed and then easily arrange them by date using the cut and paste option in your Word program. Also, the worksheet easily translates into a “working document” that multiple staff can use during planning meetings in order to determine roles and responsibilities, set due dates, and develop incremental steps in the budgeting process. The final draft, then, can be designed from the edited working draft created during the planning session, and –PRESTO- your budgeting calendar has been made!

Chapter 12 in your readings presents 10 steps to creating, implementing, and managing an annual organization-wide operating budget. Please pay particular attention to this chapter because your first discussion question requires you to consider which two steps will be the easiest for you and which two steps will be the hardest. Here’s your chance to imagine what it will be like when you’re a nonprofit administrator!

You have one article to read this week regarding program development. Calley (2009) provides a comprehensive framework for developing programs in the human services. Twelve steps are detailed in the article. Design, implementation, and evaluation are the major components of Calley’s framework. I encourage you to save this article in your growing collection of resources. The framework is an easy to understand, step-by-step guide that I found to be both practical and useful. Hopefully, you will as well!

You have one short video to view this week. This video provides introductory level information about income statements. This is a dreadfully technical video, but the information discussed is very useful. You also have two websites to examine this week. Both provide information regarding ethics and professional conduct- one from the American Counseling Association and one from the American Psychological Association. Of all the resources on these websites, I found the information below to be the most useful. The link details a decision-making model that can be used by anyone in the human services to ensure that ethical decisions are made.

· A Practitioner’s Guide to Ethical Decision Making (Links to an external site.)

Because I believe ethics to be a very important topic in the nonprofit sector, I wanted to provide an additional link for your review.  I would ask that you read and save the article below. It describes how to prevent unethical behavior in nonprofit organizations. As future administrators, I trust that you find the topic of ethical practices to be as important as I do!

https://files.eric.ed.gov/fulltext/ED559285.pdf (Links to an external site.)



Boucher, T. & Hudspeth, S. (2008). Ethics and the Nonprofit. Commonfund Institute. Retrieved from http://www.commonfund.org/InvestorResources/Publications/White%20Papers/Ethics%20and%20the%20Nonprofit.pdf

Calley, N. (2009). Comprehensive program development in mental health counseling: Design, implementation, and evaluation. Journal of Mental Health Counseling, 31(1), 9-21.

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

Forester-Miller, H., & Davis, T. (1996). A Practitioner’s Guide to Ethical Decision Making. American Counseling Association. Retrieved from http://www.counseling.org/Resources/CodeOfEthics/TP/Home/CT2.aspx



Grading Criteria

Content Criteria 5 Points
Content must be appropriately analyzed, summarized, compared/contrasted, and evaluated as applicable per the assignment directions including worksheets identified in the required text/CD.  
Budget assignments are 2-3 pages in length and result in a cumulative budget project of 12-18 pages total.  
Writing and Organization Criteria  2 Points
The central theme/purpose of the paper is clear.  
The structure is clear, logical, and easy to follow.  
The tone is appropriate to the content and assignment.  
The thoughts are clear and include appropriate beginning, development, and conclusion.  
Paragraph transitions are present, logical, and maintain the flow throughout the paper.  
Sentences are complete, clear, and concise.  
Sentences are well constructed, with consistently strong, varied sentences.  
Sentence transitions are present and maintain the flow of thought.  
Rules of grammar, usage, and punctuation are followed.  
 The paper uses words and language that are inclusive, clear, and unambiguous.  
Spelling is correct.  
Research Criteria  2 Points
The paper includes a summary and analysis of research materials that are relevant to the assignment, e.g. scholarly journals, professional articles, legal documents, government documents, legal decisions, media clips, software, measurement instruments websites, personal communication, etc.  
Professional/scholarly journals are peer reviewed and focus on the profession/application of psychology (located on Proquest, EBSCOHost, PsycNET, etc.). Non-scholarly articles include newspapers, periodicals, secular magazines, etc, and are not peer reviewed. Websites not approved include wilkipedia.com and about.com.  
Research focuses on the most current information (past five to ten years) except when citing seminal works (e.g. Freud, Erickson, etc.).  
Paper includes the appropriate number of references required by the assignment.  
When appropriate, the paper addresses ethical considerations in research.  
Style Criteria 1 Point
The paper is in the appropriate APA format used by the institution/program (e.g. the 6th edition).  
The paper is double-spaced and in the appropriate length required by the assignment  
The paper includes an APA style cover page.  
The paper includes an Abstract that is formatted to support the appropriate version of APA Publication Manual (e.g. 6th edition).  
The paper properly uses headings, font styles, and white space as outlined in the appropriate version of APA Publication Manual (e.g. 6th edition).  
The paper includes an introductory paragraph with a succinct thesis statement.  
The paper addresses the topic of the paper with critical thought.  
The paper concludes with a restatement of the thesis and a conclusion paragraph.  
Citations of original works within the body of the paper follow the appropriate version of APA Publication Manual (e.g. 6th edition) guidelines.  
The paper includes a References Page that is completed according to the appropriate version of APA Publication Manual (e.g. 6th edition).  
Total Possible Points 10