Financial Measures in Nonprofit Organization Research: Comparing IRS 990 Return and Audited Financial Statement Data

By Karen A. Froelich, Terry W. Knoepfle, Thomas H. Pollak. 2000

209 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

The role of rating agencies in the market for charitable contributions: An empirical test (2009, unknown): “990 (Gordon et al. 2007, Froelich et al. 2000, Fischer et al. 2002).”
Government Support and Charitable Donations: A Meta-Analysis of the Crowding-out Hypothesis (2016, result): “Despite serious doubts about the accuracy of reported information on 990 tax returns, data that organizations report in tax forms are highly correlated with those in audited financial statements (Froelich, Knoepfle, and Pollak 2000).”
Anatomy of the Nonprofit Starvation Cycle (2012, unknown): “…overhead expenses are cut, however; several studies note that misreporting and underreporting of financial measures, especially fundraising and administrative expenses, is rampant (Froelich & Knoepfle, 1996; Froelich et al., 2000; Mark A. Hager, 2003; Wing, Gordon, Hager, Pollak, & Rooney, 2006).”
Board Composition, Committees, and Organizational Efficiency: The Case of Nonprofits (2003, result): “Data problems with Form 990 data are well-known; see Herman and Renz (1997) and Froelich and Knoepfle (1996), although later research by Froelich, Knoepfle, and Pollak (2000) found some contrary evidence.”