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                    <text>Report #1
Y~ 1 (1990-1991) -

==========
IHCO'IE

SU1'IARY OF IHCO'IE

~D

EXPENSES*

TOTAL

1990-91

========

ACTI.,N:\L
ACTI.,N:\L
GGS
Hcti/GGS
CARRY
(13 1'05)
(13 1'05)
~
.....................................U2.........................................GU.....................................C~1....................................C;?.e.1........................................GD
BUlGET
(13 1'05)

0
9,400
2,050
6,991
169,689
0
0
530
0

0

0
0

1,520
0
0
0
12, 000
37,236
0
0
729
3,063
0
0

0

0

0

235, 070

243,207

~LARIES

92,836

BENEFITS

GENERAL CONTRIBUTIONS
FOUNDING MEMBER CON TRIBUTIONS
OTHER BOARD CONTRIBUTIONS
INTEREST &amp; DIVIDENDS
GRANTS &amp; CONTRACTS
PROGRAM FEES
MEMBERSHIP DUES
REIMBURSEMl"NTS
MI~ F SUBSCR/PUBL INCOt·1E
MISCELLANEOUS ntCOME
TRANSFERS IN
UNRELATED BUSN INCOME
FUND BALANCE/PREVIOUS YE~\R

1,520
10,833

TOTAL
ACTI.,N:\L
(13 1'05)

0

0
181,689
37,236
0
0
729
3,063

1,520
9,400
2,050
6,991
181,689
37,236
0
530
729
3,063

0

0
(1,433)
2 ,050
6,991
0
0
0
530
0
0

0

0

0

0

0
67,130

54,548

188,660

75,268

60,862

0

60,862

31,974

20, 093

9,229

0

9,229

10,864

COITRACT SERVICES

20,171

12,179

5,629

6,549

7,993

CPERATIHG EXPENSE

28,456

22,273

10,849

11,423

6,184

occt.PANCV EXPENSE

847

813

47

766

34

36, 815

33,891

32,488

1,403

4,048

9,333

6,902

1,720

5,182

2,431

0

0

0

0

0

24,278

20,119

2,690

17,429

4,159

1,116

548

0

548

568

$233,945

$166,815

$53,423

$113,392

1,125

76,393

1,125

75,268

TOTAL IHCO'IE

0

:::::-:::::::.::::::::::::::::::::::::.::::::.::::

EXPENSE

==========
~LARIES

&amp; BENEFITS

MEETING EXPENSE
STAFF TRAVEL EXPENSE
STAFF DEVEUFMENT
FI.RII~E/EQUIPMENT
MISCEL~EOJS

EXPENSE

------------TOTAL EXPENSE
BA~CE:

NOTE :

IHCO'IE ~D EXPENSE

76,393

The total GGS unexpended revenues ($1125) carry fon~ard in Meeting Expen ses.

*Year 1: Thirteen months covering the period from June 1, 1990 to June 30, 1991.

�SlJ1'mY OF IHCCI'IE ~D EXPENSES

YEAR 1 ( 1990-1991) -

IHCCI'IE

GENERAL CONTRIBUTIONS
FOUNDING MEMBER CONTRIBUTIOI~S
OTHER BOARD CONTRIBUTIONS
INTEREST &amp; DIVIDENDS
GRANTS &amp; CONTRACTS
PROGRAM FEES
MEMBERSHIP DUES
REIMBURSEMENTS
MNF SUBSCR/PUBL INCOME
MISCELLANEOUS INCOME
TRANSFERS IN
UNRELATED BUSN INCOME
FUND BALANCE/PREVIOUS YEAR

TOTAL
1990-91
REVISED
BlDGET
(13 MOS )

TOTAL
ACTI.XIL
IHCCI'IE/EXP
(13 MOS)

ACTI.XIL
QiS
IHCCI'IE/EXP
(13 MOS)

1,520
10,833
0
0
181,689
37,236
0
0

1,520
9,400
2,050
6,991
181,689
37,236
0
5 30

1,520
0
0
0
12,000
37,236
0
0

ACTI.XIL
Nc:ti/QiS
CARRY
INCCI'IE/EXP
~
(13 MOS)
TO 1991-92
--··-····-·········-.C.l1.......................................C?.1...................................G?.f.\1....................................(~2.......................................C.~.l

0
9,400
2,050
6,991
169,689
0
0
530

0
( 1 ,433)
2,050
6,991
0
0
0
530

729

729

729

0

0

3,063
0
0
0

3,063
0
0
0

3,063
0
0
0

0
0
0
0

0
0
0
67,130

235,070

243,207

54 , 548

188, 660

75, 268

?.e.bffiJ.! 2
ADMINISTRATIVE SALARIES
CLERICAL SALARIES
SEVERANCE COSTS

78,344
14,492

48,858

0
0

48,858

12,004

12,004

29,486
2,488

0

0

0

0

0

TOTAL SALAAIES

92, 836

60,862

0

60,862

31,974

4,500

2,098

0

2,098

2,402

0

0

0

1 ,493
7,000
1,500
1,600
4,000

0

0

0
0
4 ,758
611

1,493
2,242

TOTAL IHCCI'IE

==::::::-=::=====
EXPENSES

BENEFITS

MEDTCA'l::-·INSURANCE

LIFE INSUPANCE
DISABI LITY I NSURANCE
FICA TAXES
UNE~1PLOYMENT TAXES
WORKERS COMPENSATION
RETIREMENT

0

4,758

0

611

434
1,328

0
0
0

434
1,328

889
1,166
2,672

20,093

9,229

0

9,229

10,864

112,929

70,091

0

70,091

42, 838

.rn!.~I....$.~J..~~
PROFESSIONAL SERVICES
CLERICAL SERVICES

10,317
9,854

2,775
9,404

2,775
2,854

0

7,542

6,549

45 1

TOTAL Cc:tlllW:T SERVICES

20, 171

12, 179

5,629

6,549

7,993

4,360
2,314
7,616
2,501
2,225
700
4,310
3,481

3,782
793
6,601
1,638
1,825
681
3,435
2,588
930

2,097
3 14
3,865
1,563
50

1 ,685
479
2,736

0

1, 775
681
1 ,790
1, 272
930

578
1 ,521
1, 015
863
400
19
875

0

0

0

0

28,456

22,273

10,849

11,423

6 ,184

0

0

TOTAL BENEFITS
TOTAL CO'PENSATic:tl

.QF..f.I.~J;....~J;ReU~.?.
OFFICE SUPPLIES
COMPUTER SOFTWARE
COPYING
PRINTING/PUBLISHING
SUBSCRIPTIONS/PUBLICATIONS
ORGANIZATION DUES
POSTAGE/51-I IPPING
TELEPHONE &amp; FAX
ADVERTISING/PUBL RELATIONS
EQUIPt1ENT MAINTENANCE

TOTAL OPERATING EXPENSES

950
0

0

1,645
1,316

75

893

20

.~.Qf.

OFFICE RENT
UTILITIES
110VING COSTS
STAFF PARKING

0
0
0

0
0
0

0
0
0

847

813

TOTAL cx::o.PAHCY EXPENSES

847

3 ,661
29,178

MJ;.J;.IJ..!:!.G.?.
t1EETING ACCOI'IMODATIO~I S
t1EETING MEALS

0

0

0

47

0
766

34

8 13

47

766

34

3,010
28,544

3, 000
27,178

10
1, 366

651
1, 758

�-- - - t1EE"f!NG - SPEAKERS' TRAVEL
MEETING OTHER

3,276
700

2,310
27

2,310
0

0
27

966
6'73

36,815

33,891

32,488

1 , 403

4,048

ACCOMMODATIONS
TRAVEL MEALS
TRAVEL MEALS - PGM DEVEL
TRAVEL MI LEAGE
TRAVE L AIR
TRAVEL OTHER
PARTICIPATION FEES

1,416
643
875
4,765
600
233
800

772
126
512
4,061
530
194
708

616
30
175
865
0
33
0

156
95
336
3 ,196
530
161
708

644
5 18
364
704

TOTAL STAFF TRAVEL EXPENSE

9,333

6 , 902

1,720

5 , 182

2,431

.?.IAf.E....P.~~J~~T
STAFF ACCOMODATIONS
STAFF MEALS
STAFF t·1ILEAGE
STAFF AIR
STAFF PARKING
STAFF TUITION

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

TOTAL STAFF DEVEUOPMENT

0

0

0

0

0

2,832

2 ,690
0
0

142
1,328
15,959

1,929

TOTAL MEETING EXPENSE
.~IAEE ....IOOY.J;J,.
TI'~AVEL

.B.B.I.l~.J;....3.1... ~l.f.:'r.la:!.I

71

39
92

FURNITURE/EQUIP RENTAL
FURNITURE/EQUIP PURCHASE
COMPUTER HARDWARE

17,888

1,328
15,959

TOTAL FURNITURE/EQUIPMENT

24,278

20,119

2,690

17,429

4,159

225
891
0

225
323
0

0
0

0

225
323
0

0
568
0

1 , 116

548

0

548

568

2 ,890
3 , 500

r.:llg;F..b~m.§

INSURANCE
OTHER EXPENSES
DEPRECIATION EXPENSE
TOTAL MISCELLANEOUS EXPENSES
--~----------

TOTAL EXPENSES
BALANCE: IHCCttE IV'ID EXPENSE

NOTE:

----------233,945
1,125

==:::::::::::::::::::::.=::::.-:::::;:;::::::::

166,815

58
2,172

=========== ========== ==========

76,393

The total GGS unexpended revenues ($1125 ) carry

53,423

113,392

1,125

75,268

fon~ard

in Meeting Expenses.

76,393

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                    <text>MICHIGAN NONPROFIT FORUM
34 KELLOGG CENTER
EAST LANSING, MICIDGAN 48824-1022
Phone: 517/353-5038 Fax: 517/336-1327
An alliance to promote giving, volunteering and a strong, effective nonprofit sector in Michigan.

First Draft
"Give 5" Campaign for Michigan
The time is ripe for a statewide campaign to promote the "Give 5" concept.
--Youth Service Michigan is gaining momentum.
-- The movement to establish more Volunteer Centers is gaining strength and visible
leadership.
--The COOL statewide campaign for college students in community service begins this fall.
-- Trade associations begin a campaign to promote voluntarism in Michigan this fall .
--The State Chamber of Commerce begins its media promotion of voluntarism early next
year.
--Governor Romney's Michigan Campaign for Voluntarism/Year of the Volunteer begins this
spnng.
--and more.
This may be the time to assist Michigan communities to undertake aggressive "Give 5" campaigns.
Not Really a State-Level Program. A "Give 5" Campaign is , in some ways, necessarily a
community-based program. A State-wide Plan, however, might target likely communities, then assist
them to get started, and back them up with media promotion and other supports.
A Possible Design. This would be a large effort, requiring the assistance of many
organizations, I believe. This is one design that might be successful:
1. Council of Michigan Foundations. Through CMF's networks, visible local leadership
could be recruited from among funders. Because it is so highly regarded, CMF could also
serve as an effective convener for initiating local planning. Once local campaigns begin, CMF

�would also be an important partner in the dissemination of the idea to other communities,
especially through its network of community foundations and corporate funders .
2. United Way of Michigan. Communities will need training and technical assistance, which
is a service UWM might provide (given funds for a designated staff person). Also, since local
United Ways would be natural local partners, UWM could serve a leadership role among this
network.
3. Michigan Nonprofit Forum. Although MNF was not designed to operate large service
programs such as this, it has the capacity to serve as the communication/dissemination/
convening utility for this campaign. Not only could MNF orchestrate the state-wide publicity,
but, through its networks, it could also assist in mobilizing diverse local partners in the drive.

�</text>
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                    <text>MICHIGAN NONPROFIT FORUM
34 KELLOGG CENfER
EAST LANSING. MICHIGAN 48824-1022
Phone: 517/353-5038 Fax: 517/336-1327
.AJ1 Nli6.11cr to promolt:giviirg, vo/11.11/ccnirg .J.Dd ~strong, t:fft:divt: .Dnoprofil sector in .Micltig.J.D.

Proposed Budgetfor GGIV· Guntm.akers/Guntseekeu Seminar
Income

Registrations (1250 ® $40.00)
W.K. Kellogg Foundation
Other Contributions
Audiotape Income
Fund Balance/Previ.ous Year

$50,000
10,000
2,000

1,000
1,125
TOTAL

$64,125

Expense

Hotel
Speakers Dinner
Seminar Luncheon/Breaks
NV
Program Committee Meetings
Audio Taping
Travel
Printing/Copying
Speakers Fees/TraveVLodging
Supplies &amp; Signage
Photographer
Telephone &amp; Fax
Postage
Computer Support
Personnel
Consultant/Staff
Temporary/Part-time

2,500

27,500
2,700
l, 100

525
1,300
6,000

6,000
2,200
500

1,400
1,800

600
7,000

3,000

TOTAL

$64,125

IV 0992)

�INCOME/EXPENSE REPORT
GRANTMAKERS/GRANTSEEKERS SEMINAR
CMF

.......-......!~90_________

INCOME
REGISTRATIONS
W. K. KELLOGG FOUNDATION
NSFRE - MICHIGAN CHAPTER
NSFRE - W. MICH. CHAPTER
NSFRE - MID-MICH. CHAPTER
MICHIGAN COUNCIL FOR THE ARTS
GRAND RAPIDS FOUNDATION
AUDIOTAPE INCOME
FUND BALANCE/PREVIOUS YEAR
TOTAL

35 '711. 00
20,750.00
500.00
500.00
2,000.00
1, 24~. OQ_.

MNF

-.. . . . .JJ!~J

37,236.00
12,000.00
500.00
500.00
100.00
420.00
729.00
__3...t_Q~ 2.!...9. Q

60,706.00

54,547.50

1,737.00
24,577.00
2,653.00
542.50
1,776.81
3,891.47
6,314 . 53
2,177.37
431.32
672.32
1,405.67
750.00

2,901.05
26,307.62
2,690 . 00
969 .23
551.15
1,108.24
4,876.67
5,551.04
2,042.16
296.62
1,315.75
1,645.01
314 . 11

4,300 .00
2,206.73
41207.78

21854.27

57,643.50

53,422.92

3,062.50

1,124.58

EXPENSE
HOTEL
Speakers Dinner
Seminar Luncheon/Breaks
A/V
Program Committee Meetings
AUDIO TAPING
TRAVEL
PRINTING/COPYING*
SPEAKERS FEES/TRAVEL/LODGING
SUPPLIES &amp; SIGNAGE
PHOTOGRAPHER
TELEPHONE &amp; FAX*
POSTAGE**
COMPUTER SUPPORT
PERSONNEL
Consultant
Staff
Temporary/Pt. Time
TOTAL
BALANCE FORWARD

*Additional 1990 copying, telephone and fax contributed by AICUM,
which housed the consultant through 5/90.
**1991 postage includes reimbursement to AICUM for 1990 postage
used by consultant.

�</text>
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                    <text>MICHIGAN NONPROFIT FORUM
34 KELLOGG CENIER
EAST LANSING, MICHIGAN 48824-1022
Phone: 517/353-5038 Fax: 517/336-1327
An 4./li4nct: to promott:giving, voluntt:t:nng .aod a strong, d.lt:elivt: nonprofit st:efor in Micllig.ao.

Summary of GGIII Evaluations
1. WHAT PARTICIPANTS FOUND MOST USEFUL:

- Fundr ais er s able to meet with fund er s and le am more about .M..ch side of the equation
- Price allows everyone to come
-Joseph's speech
-Learned about Volunteer Centers and how to organize for corporate volunteers
-Good people to meet professionally
-To see the diversity of grantmakers and seekers
-Bud Hodgkinson excellent
-the opening speech by George Romney
-Learning the new trends of the 3rd sector (research)
-Learning how much success the voluntarism effort in MI is having
-Realities of Grantmakers' interests, requirements, concerns, etc.
-Finding out which foundations are interested in specific areas such as health
-The sessions on collaboration were the most useful
-Meet Michigan Grantmakers
-The presentation by Harold Hodgkinson was very meaty and informative
-The opportunity to choose from a variety of breakout sessions, the registration fee and the
grantmaker panels
-Resources
-H. Hodgkinson updates his data continually, so he is always a fine resource.
-The broad range of presentations
-Meeting other people in the field
-Opening speaker and networking
- Inspirational keynote
- ExceUent presentation on demographies, but not enough time!
-Helpful panel discussion on volunteering, VACs, &amp; ideas
-The demographic seminar
-The larger vision: collaboration! The Forum is facilitating a synergism which will enable good
that we haven't even imagined yet
-Networking opportunities
-Session w/ grantmakers &amp; grantseekers questions
- Contacts w/ foundation heads
-Finally, James Joseph addresses us, what an excellent speaker he is!
-Flo Green's sessions

�-2-

-Good to have play at end!!
-The keynote theme was inspirational, and the session on collaboration w/ Flo Green was
incr edi.bly i.nformative.
- Specific info from grantrnakers on what they find, pitfalls, etc.
-Terrific info, great resources, great networks
-The networking, gathering of comrades &amp; coworkers and Forum the keynotes motivational
- Learning about the existence of the Michigan Nonprofit Forum
-Information from &amp; about various support organizations, but need more handouts from specific
foundations, etc.
- Grantmakers in dialogue w/ grantseeker s
-opening speech was very inspiring
-Networking w/ other agencies
-Joseph's opening remarks were great
-You boosted my spirits that volunteering is right where I wantto be (I am a Hospice volunteer)
-Opportunity to meet grantmakers &amp; understand their foundations
-The question and answer period
-Collaboration "Process &amp; Pitfalls"
-The networking
-Info/database on MI Nonprofit employment statistics
-Gaining the knowledge regarding the Michigan Nonprofit Forum. I was unaware that they were
so organized. This group has access to a large number ofresources that can be helpful to
us all.
-Good conference, well organized, Nice Job! Kudo's to the staff. On time and went smoothly!
-James Joseph's inspiring presentation
- Collaboration session, keynote address - very issues-oriented
- Florence Green, her fantastic seminars &amp; thorough handouts
-Informal networking
-**Florence Green's seminars
-Flo Green's two sessions
-"Planning that Works" - it opened up my eyes to a lot, and answered some questions. Overall a
good conference
-Renewed, clearer view of how we fit in the who picture
- Networking w/ other nonprofits
-tax information
-panel [which one?]
-the "educational" opportunities
-CHEAP, and reasonable distance
-Florence Green exceptional, practical, gave good examples
-The specific &amp; concrete information provided by speakers, the excellent speeches
-Florence Green~ informative
-Joseph very poignant and inspirational
- info about volunteer centers to assist recruitment
- Vo lunte ering/Str ate gie s. Many hints given.
-The long-range strategic planning for nonpr ofits
-The programs on management-vital to small nonpr ofits
-exposure to some new thinking
- Inspirational opening address
-This was myfirstti.me, and I thoughtitwas well-organized. I also got to know some of the
nonprofit organizations in MI
-To get more of a state-level view of nonprofit activities
- This was the first meeting I attended and I enjoyed nvery much
-The section on "Regulatory and Tax Issues"

�-3-

-I was impressed wi.th both programs I attended (strategic plng &amp; Meet the Grmkrs). The
practical information gained from each was excellent.
-Meeting grantm.a.kers
-In both the voluntarism &amp; grantm.akers sessions, pointed comments about where to go &amp; where
not to go were helpful
-Joseph was wonderfully inspiring
- Strategic planning
-Enjoyed Flo Green very much
- The gr antm.aker s session started to get boring. but then they got onto "what irritates us - what
one to do, etc"
-Opportunity to mingle w/ other professionals
-The strategic planning workshop
-Panel discussions! [grantm.akers?]
- Recognition of similar concerns among other agencies: funding. collaboration, volunteers,
training- all atlow cost!!
-The seminars were interesting. I wi.sh I could have attended more than 2 of them
-The knowledge that all nonprofits face the same difficulties &amp; concerns
- Networking. contacts
-Meet the Grantm.akers II
-The opportunity to purchase tapes is a fantastic idea- I came alone &amp; can't take all information
in alone.
-Over all philosophy: cooperation, coordination
-Workshops
- Contact w/ other nonpr ofits
-The session topics were fantastic!
- Flo Green was fantastic. Also, I like the over all variety of the program
- Grantm.akers meeting
-Direction Center, information given
-Its mere existence!
-Strategic Planning. and Meet the Grantm.akers
-Becoming more aware of the scope of the nonprofit sector!
-Meeting the grantm.akers, and learning about the MI Nonprofit Forum
-Demographics, Collaboration
-Experiencing the scope of persons/agencies attempting to make MI better. None of us is alone
in our efforts, goals or ministry.
-The "big picture" approach is excellent for us.
-Opening speech. Also meeting colleagues
-Collaboration session
- Luncheon discussion
-Networking &amp; grant information
-First-hand knowledge regarding foundations
-The different programs offered
-Josephs was inspirational &amp; expressed valuable ideas. Both my workshops gave information
that wi.U be useful in my work.
-Access to funder
- Networkingw/ other professionals
-Networking. Strategic Planning
-Learning about the perspective of grantm.akers,e.g. how they perceive &amp; judge proposals
- Insights into specifiC gr antm.aking policies
-Opportunity to network, information exchange
-The addresses were very helpful. Flo Green was thoroughly enjoyable.
-Research resource for nonprofits
-longrange planning

�-4-

- Long-range planning. keynote
- Collaboration session excellent
- Good diversity in workshops, high-level players in attendance
-Meeting people
- Intetaction across areas

2. WHAT PARTICIPANTS WOULD CHANGE:
- Better signage by hotel
-Have coffee available .d1rring sessions, not just bemeen
- b ettet mikes
-I would eliminate Rosalyn Whitney as moderator. I was not concerned with the malfunctioning
microphones but rather with het lack of organizational skills and her nervous habit of
playing with her hair. Yer]: unpt ofe ssional.
-Afternoon session too long. If you make them shorter, we could attend 3!
-More sessions, perhaps 3-4
- Some mo det atots seemed to think they wet e the program!
-Is there some way to run sessions rather than concurrently? I had difficulty choosing.
- Have you considered offering on-site consulting for participants?
-Tape more of the sessions, since concurrent. I had to split my time
-The session descriptions were a little misleading.
-More where an actual model is presented, rather than lecture format
-LOCATION- favors Detroit at expense of west &amp; north
-Location- Lansing area would be more central (although this facility is certainly wonderful!)
-Too many concurrent sessions, didn't know which to choose. Make handouts available?
- I would suggest a more central site
- More on how to reach gr antmakers
-Mote small groups
-Time for networking
-More stuff on education
-One session of grantmakers very disappointing. moderator didn't seem to be "with it"
-Get people to be quiet during luncheon speaker &amp; entertainment
-Make sure presenters save time for Q &amp; A
-Smaller groups
- Could part of the program cover the role of foundations in ~ giving?
-No more mimes please.
- Better lighting. air conditioning
-Shorter introductions, please
- Move to Cabo hall?
-Sell books on nonprofits
-Create some participative sessions
-Include the UP more, perhaps with a central location (Mt. Pleasant?)
-Include list of motels in pre-reg packets
-Provide a "model" and a "poor" proposal, have funders critique
-Make books available that are mentioned in speeches
-How about a Thursday instead of a Fti.day?
-Less generalities, more Hands-on direction from funders. Provide examples.\
-Moderator should have recognized those waiting at mike, rather than talking
-Will there be a forum in the UP?
- I thought this was going to be a class to help us learn to write proposals.
-Shorter sessions, more opps for smallgroup discussions

�-5-

-Would like a seminar on how to get volunteers
-nothing

-n/a
- Needs to be mote information dispersed ft om the State level!
-Get rid of the Follies group. Joseph's speech was a waste.
- Nametags needed darker ink.
-shorter sessions, more.
-A bunch of program officers talking about their own guidelines is not too useful. More relevant
is discussion of issues &amp; trends.
-"Meet Grantmakers" needs to give more general information, not specific.
-Add session on professional development, e.g. avoiding bum-out.
-Might run over two days, so I could get to all the sessions!
-Should bed 2 days, to allow individuals to cover more.
-An additional seminar instead of the entertainment.
-Give out as manyfunders annual reports &amp; guidelines as possible.
-Can there be more time for netv~orking?
- How about a session on gaining media support?
-Include wri.ting paper in packets
-Include a session on fundamentals of grantwriting for "beginners"
-You could add a session on Independent Religious-based institutions
-shorter sessions, more
-less lecture format, more interactive presenters
-shorter, more concunent
-more information on actual gr antwriti.ng
-descriptions not accurate, e.g. research
-What about workshops on writing grants, the specifics?
- Longer period, can attend more sessions
-Add a no-smoking section at lunch
-Give participants an opp to submit questions ahead or as they enter
-nothing
-Choose an experienced moderator for "Meet Michigan Grantmakers"
- Difficult to choose
-Luncheon entertatnment &amp; video were pleasant, but not highly informative.
-Would rather spend lunch w/ a speaker
-Possibly have grantmakers displays?
- Shorter, so can attend more
-Transcripts rather than tapes
-Nothing
-make rt 2 days
-The chairs were too hard, crammed together
- 8:00 too early for those who live fat away, better to start at 10:00
-Some sessions too crowded.
-PM sessions too long
-Give more time for networking
-Can't improve on success!
-The volunteering seminar spent far too much time on introductions by panelists and too few
actual questions.
-Music: 1e..a.ch me, don's entertain me!
-Sound system in lunchroom gets an "F"
-nothing
-Move to western side of state!
- No program at lunch, too difficult to he at
-no changes are recommended

�-6-

- There a.pp ears to be a need for more minority involvement at all levels.
-Include networking time
-Do nohnvi.te Mrs. Engler! Iti.s embanassi.ngto have Gov Engler represented. Engler is noti'n
the best interest of the majority of Michiganians.
-Leave Mr .s Engler off the guest list. How ironic that she should be invited to a seminar focussing
on collaboration when her husband's administration has abandoned community-based
orgs &amp;. the poor. It was insensitive to include her.
- Workshops excellent but too long
-Smaller workshops to foster dialogue
-more on "successful implementation" examples
-More how-to sessions
- No statistics after lunch!
-Need more complete descriptions of sessions
-More materials from grantmakers
-If the play was first, I might have enjoyed
-Put the play first
-Conduct regional meetings
-Rooms too close &amp; hot
-Hotel signage poor
-Sessions seemed to be largely repeats oflast year.
-Try downtown Detroit
-Get a dynamic speaker for lunch
- I found the format very good
-Tape aU sessions
-In Grantmakers session, the card method of gathering questions deprives the audience of the
give&amp;. take process. Lostinterest.
-shorter sessions, attend more
-Account of successful programs that have health with homelesmess, AIDS, seniors
-Smaller groups, 2 days
- No entertainment at lunch, but thanks
-Nothing really, It was an excellent program!
-Three sessions rather than 2. Add short luncheon keynote rather than entertainment.
-Avoid speakers that are too geographically-specific. Also, have moderators only address
general questions, not ones specific to an organization.
- Expand to 2 days.
-Give an overview of the Michigan nonprofit sector.

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                    <text>Report #4

YEAR 1 (1990-1991) -- COMPARISON OF ORIGINAL AND REVISED BUDGETS
(13 Months)
1990-91
1990-91
TOTAL
UNREVISED
REVISED
1990-91
BUDGET
BUDGET
GGS
REVISED
LESS GGSO. . . . . . . . . . ... . .... . . .BUDGET
BUDGET
GENERAL CONTRIBUTIONS
·······--.. LESS
. . . . . . . . . . . . .GGS
. .-·tr··········..................................................
... ...5.'2'0""·····.................................
r ;·. 5.2'0
FOUNDING MEMBER CONTRIBUTIONS
10,833
10,833
0
10,833
OTHER BOARD CONTRIBUTIONS
0
0
0
0
INTEREST &amp; DIVIDENDS
0
0
0
0
GRANTS &amp; CONTRACTS
169,689
169,689
12,000
181, 689
PROGRAM FEES
0
0
37, 236
37,236
MEMBERSHIP DUES
0
0
0
0
REIMBURSEMENTS
0
0
0
0
MNF SUBSCR/PUBL INCOME
0
0
729
729
MISCELLANEOUS INCOME
0
0
3, 063
3,063
TRANSFERS IN
0
0
0
0
UNRELATED BUSN INCOME
0
0
0
0
INCOME

T~

TOTAL INCOME

180,522

180,522

54,548

235,070

SALARIES
STUDENT INTERNS

78,300
16,313

92,836
0

0
0

'92 , 386

BENEFITS

15,660

20,093

0

20,093

15,198
26,469
5,438
4,327
7,613
0
10,088
1,116

14,542
17,607
800
4,327
7,613
0
21,588
1 , 116

5,629
10,849
47
32,488
1,720
0
2,690
0

20,171
28,456
847
36,815
9,333
0
24,278
1,116

180,522

180,522

233,945

0

0

53,423
1,125

------------------EXPENSE
-------------------

SALARIES &amp; BENEFITS

CONTRACT SERVICES
OPERATING EXPENSE
OCCUPANCY EXPENSE
MEETING EXPENSE
STAFF TRAVEL EXPENSE
BOARD/STAFF DEVELOPMENT
FURNITURE/EQUIPMENT
MISCELLANEOUS EXPENSE

--------------

TOTAL EXPENSE

BALANCE: INCOME AND EXPENSE

0

NOTE : At the May 9 Board meeting, the MNF trus tees approved the t rans fer
of unexpended revenues to cove r :
1. a new st aff posi t ion (admin. asst. , salary $24, 000 - 28 , 000 ,
plus 20% f r inge)
2. $11 , 500 for expanded office technology , es peci a lly the computer
system.
In addition, app roved f unds were transf e rred from Cle r ica l Sal ary and
Fringe to cover cl e rical temporary s ervices during the start-up phase
before permanent staff were hi red.

1,125

�- - - - - - · · - · - - · - - - -- -- -- · -

" 1990-1991 Comparisa'l of Original and Revised Budgets
(Excluding ~)

I Nea-tE

GENERAL CONTRIBUTIONS
FOUNDING MEMBER CONTRIBUTIONS
OTHER BOARD CONTRIBUTIONS
INTEREST &amp; DIVIDENDS
GRANTS &amp; CONTRACTS
PROGRAM FEES
Ma1BERSHIP DUES
REIMBURSEMENTS
MNF SUBSCR/PUBL I NCOI'IE
t1ISCELLAN EOUS I NCOME
TRANSFERS IN
UNRELATED BUSN INCOI"'E

1990-91
1990-91
TOTAL
REVISED
REVISED
1990-91
BUXiET
BUXiET
~
REVISED
.................k~....~....................I...~....~..........................J;!!,,QG.JIT............................~IIT

0
10,833
0
0
169, 689
0
0
0
0
0
0

0
10, 833
0
0
169,689
0
0
0
0
0
0

1,520
0
0
0
12, 000
37,236
0
0
729
3 , 063
0

1,520
10,833
0
0
181 ,689
37,236
0
0
729
3 ,063
0

0

0

0

0

180,522

180,522

54,548

235,070

ADMINISTRATIVE SALARIES
CLERICAL SALARIES
SEVERANCE COSTS

70, 688
23,925
0

78,344
14,492
0

0
0
0

78,344
14,492
0

TOTAL SALARIES

94,613

92,836

0

92,836

3 ,000

0
0
0
0
0
0
0

4 ,500

1 ,660
5,000
1,000
1,000
4,000

4, 500
0
1 , 493
7,000
1,500
1 ,600
4,000

1,493
7, 000
1,500
1 ,600
4,000

15,660

20,093

0

20,093

110, 273

112,929

0

112, 929

-~-~I.....~~J..~~
PROFESSIONAL SERVICES
CLERICAL SERVICES

15, 198
0

7,542
7 ,000

2,775
2,854

10,317
9,854

TOTAL C(JfTRACT SERVICES

15,198

14,542

5,629

20, 171

2,763
500
7,613
3,438
2,175
700
3,915
4,415
950

2,263
2,000
3 , 751
938
2 ,1 75
700
2 ,665
2, 165
950

2,097
314
3 , 865
1,563
1,645
1,316
0

4 , 360
2,314
7,616
2 ,50 1
2,225
700
4,310
3,481
950

0

0

0

0

26,469

17,607

10,849

28, 456

OFFICE RENT
UTILITI ES
MOVING COSTS
STAFF PARKING

4,638

0
0

0

0

0
0
0

0

0

800

800

47

0
0
847

TOTAL ocet.f&gt;AHCV EXPENSES

5,438

aoo

47

847

2, 061
1, 500
566
200

661
2,000
966

3,000
27,178
2,310
0

3,661
29,178
3 , 276
700

TOTAL INCO'IE

==========
EXPENSES
=========-:::.
.~.!,£flJ..~

BENEFITS

fii'isO'icA'L····I NSURANCE
LIFE INSURANCE
DISABILITY INSURANCE
FICA TAXES
UNEMPLOYMENT TAXES
WORKERS COMPENSATION
RETIREMENT
TOTAL BENEFITS
TOTAL CO'PENSATictl

.QF..f.J.!;J;;....~~n.oo.$

OFFICE SUPPLIES
Cot1PUTER SOFTWARE
COPYI NG
PRINTING/ PUBLISHING
SUBSCRIPTIONS/PUBLICATIONS
ORGANIZATION DUES
POSTAGE/SHIPPI~IG
TELEPHON E &amp; FAX
ADVERTISING/PUBL RELATIONS
EQUIPMENT t1AINTENANCE
TOTAL OPERATING EXPENSES

.~.g,

0

50

0

0

MEETINGS

M'ii!:'E fiN'G'"'ACCOMMODATIONS
MEETING MEALS
MEETING - SPEAKERS' TRAVEL
MEETING OTHER

700

�TOTAL MEETING EXPENSE

4,327

4,327

32,488

36,815

TRAVEL ACCOMMODATIONS
TRAVEL MEALS
TRAVEL MEALS - PGM DEVEL
TRAVEL MILEAGE
TRAVEL AIR
TP.AVEL OTHER
PARTICIPATION FEES

500
313
700
4,500
600
200
800

800
613
700
3,900
600
200
800

616
30
175
865
0
33
0

1, 416
643

TOTAL STAFF TRAVEL EXPENSE

7,613

7,613

1,720

9 , 333

0

0

0

0
0
0
0
0

0
0
0
0
0

.S.IAEE....JReY.~f..

87.5

4, 765
600
233
800

~L$.II1EE..P.~;Y..~.!.JH!~I
BD/STAFF ACCOMODATIONS
BOARD/STAFF MEALS
BOARD/STAFF MI LEAGE
BOARD/STAFF AIR
BOARD/STAFF PARKING
BOARD/STAFF TUITION

0
0
0

0
0
0
0
0
0

TOTAL BOARD/STAFF DEVELOPMENT

0

0

0

0

FURNITURE/EQUIP RENTAL
FURNITURE/EQUIP PURCHASE
COMPUTER HARDWARE

0
0
10,088

200
3,500
17,888

2,690
0
0

2,890
3,500
17,888

TOTAL

10 ,088

21,588

2,690

24,278

225
691
0

225
891
0

0
0
0

2 25

1,116

1 , 116

0

1,116

.E\:!lt!.:rr.l.R~....~....~J..P.r.!~.I

F\R'II~E/EQUIPMENT

!1I.~&amp;.I,.I.l:\H..~

INSURANCE
OTHER EXPENSES
DEPRECIATION EXPENSE
TOTAL MISCELLANEDJS EXPENSES

--------------

TOTAL EXPENSES
BALANCE: INCOME AND EXPENSE

0
0

891
0

==========
=========== =========== ===========
180 , 522
233,945
0

180,522

53, 423

0

1 , 125

1,125

*At the May 9 Board meeti ng, the MNF trustees approved the transfer
of unexpended revenues to cover:
1. a new staff posi ·tion (admin. asst., salary $24,000 ·- 28, 000 ,
plus 20% fringe)
2. $11,500 for expanded o f fice technol ogy, especially the computer
system. In addition, approved funds were transferred from
Clerical Salary and Fringe ·to cover clerical temporary
services during the start-up phase before permanent staff were hi red.

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                    <text>MICHIGAN NONPROFIT FORUM
34 KELLOGG CENTER
EAST LANSING, MICHIGAN 48824-1022
Phone: 517/353-5038 Fax: 517/336-1327
An alliance to promote giving, volunteering and a strong, effective nonprofit sector in Michigan.

Agenda
of the
MNP Executive Committee
August 6, 1991 -- 12:30 to 3:00 p.m.
[Galaxy Room, Kellogg Center, East Lansing]

1. Welcome and Call to Order
2. Chairman' s Report
3. Committee Updates
a. Budget &amp; Finance Committee
b. Audit Committee
c. Membership &amp; Nominating Committee
d. Public Policy Committee and Program Committees
-Report of a Joint Planning Meeting
e. Grantmakers/Grantseekers Committee
4. Report of the Executive Director
5. Review of the Proposed Personnel Manual
6. Discussion of a Goal-Setting Process
7. Executive Performance Review [Executive Session]
8. Adjournment

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                <text>1991-08-06</text>
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                    <text>Report 1,1 3
ADDING THE GRANTMAKER/GRANTSEEKER SEMINAR BUDGET
TO THE REVISED YEAR 2 (1991-92) BUDGET
PROPOSED
COMBINED/
==========
REVISED
INCOME
1991-92
PROPOSED
==========
BUDGET
GGS
GENERAL CONTRIBUTIONS
. .C~X.9.k~. y.~~·~·oo·. . . . . . . . . . . . . 2··;·8~8~Bb
FOUNDING MEMBER CONTRIBUTIONS
10,000.00
0.00
OTHER BOARD CONTRIBUTIONS
2,000.00
0.00
INTEREST &amp; DIVIDENDS
5,000.00
0.00
GRANTS &amp; CONTRACTS
150,163.00
10,000.00
PROGRAM FEES
0.00
50,000.00
MEMBERSHIP DUES
2,000.00
0.00
REIMBURSEMENTS
1,000.00
0.00
MNF SUBSCR/PUBL INCOME
2,000.00
1,000.00
MISCELLANEOUS INCOME
0.00
0.00
TRANSFERS IN
0.00
0.00
UNRELATED BUSN INCOME
0.00
0.00
FUND BALANCE/PREVIOUS YEAR
75,268.06
1,125.00

*

TOTAL
PROPOSED
1991-92

. . . . . . . . . .m·:. ~~~~B~

TOTAL INCOME

10,000.00
2,000.00
5,000.00
160,163.00
50,000.00
2,000.00
1 000 . 00
3:000.00
0.00
0.00
0.00
76,393 . 06

$255,594.06

$64,125 . 00

$319,719.06

107,574.07
15,750.00

0.00
0.00

107,574.07
15,750.00

25,984.10

0.00

25,984.10

CONTRACT SERVICES

27,180.73

13,000.00

40,180.73

OPERATING EXPENSE

31,593.85

12,000.00

43,593.85

OCCUPANCY EXPENSE

5,283.65

0.00

5,283.65

10,431.66

34,600.00

45,031.66

9, 781.04

1,300.00

11 ,081. 04

0.00

0.00

0.00

FURNITURE/EQUIPMENT

5,209.21

3,225.00

8,434.21

MISCELLANEOUS EXPENSE

2,668.00

0.00

2,668.00

14,137.75

0.00

14,137.75

$255,594.06

$64,125.00

$319,719.06

---------EXPENSE
------------------SALARIES &amp; BENEFITS
SALARIES
STUDENT INTERNS
BENEFITS

MEETING EXPENSE
STAFF TRAVEL EXPENSE
STAFF DEVELOPMENT

UNBUDGETED INCOME

TOTAL EXPENSES

*Year 2: 12 month budget covering the period from July 1, 1991 to June 30 , 1992

�~IHG THE GRAHTI'W&lt;ER/GRAHTSEEKER SEMINAR Bl.OOET

TO THE REVISED YEAR 2 (1991-92) Bl.OOET

=======:::::::::=:::::::

IHCCI'IE

==========
GENERAL CONTRIBUTIONS
ORGAN. MEMBER CONTRIBUTIONS
OTHER BOARD CONTRIBUTIONS
INTEREST &amp; DIVIDENDS
GRANTS &amp; CONTRACTS
PROGRAM FEES
MEMBERSHIP DUES
REIMBURSEMENTS
MNF SUBSCR/PUBL INCOME
MISCELLANEOUS INCOME
TRANSFERS IN
UNRELATED BUSN INCOME
FUND BALANCE/PREVIOUS YEAR

PRCFOSED
CO'BIHED/
REVISED
TOTAL
1991-92
PRCFOSED
PRCFOSED
Bl.OOET
GGS
1991-92
.t~k ....~l .......- ......................!il:I..~!IT.............................~g

8,163.00
10,000.00
2,000.00

2,000.00
0.00
0.00

10,163.00
10,000.00
2,000.00

150,163.00
0.00
2,000.00
1,000.00
2,000. 00
0.00
0 .00
0.00
75,268. 06

10,000.00
50,000.00
0.00
0.00
1,000.00
0.00
0.00
0.00
1,125.00

160,163.00
50,000.00
2,000.00
1,000.00
3,000.00
0.00
0.00
0.00
76,393.06

$255,594.06

$64, 125.00

$319,719.06

97,735.94
25,588.13
0.00

0.00
0.00
0.00

97,735.94
25,588.13
0.00

123,324.07

0 . 00

123,324.07

5,402.19
0.00
2,613.00
7,242.40
1,889 .13
2,165.70
6,671.68

0.00

0 . 00
0.00
0.00
0.00
0 . 00

5,402.19
0.00
2,613.00
7,242.40
1,889.13
2,165.70
6,671.68

25 , 984.10

0.00

25,984.10

149,308.17

0.00

149,308.17

PROFESSIONAL SERVICES
CLERICAL SERVICES

26,730.00
450.73

10,000.00
3,000.00

36,730.00
3,450. "73

TOTAL co-ITJ:w::T SERVICES

27,180.73

13,000.00

40,180.73

3,727.51
1,521.46
7, 164. 73
5,862.89
2,499.82
1,019 . 00
4,405 . 44
4,423.20
219 .80
750.00

2,200 .00
600.00
3,000.00
3,000.00
0.00
0.00
1,800.00
1,400.00
0.00
0.00

5,927.51
2,121.46
10,164.73
8,862 . 89
2,499.82
1,019.00
6,205.44
5,823. 20
219.80
750.00

31,593.85

12,000.00

43,593.85

OFFICE RENT
UTILITIES
MOVING COSTS
STAFF PARKING

4,250.00
0 .00
0.00
1,033.65

0 .00
0.00
0.00
0.00

4,250 . 00
0. 00
0.00
1,033.65

TOTAL occt.fWICV EXPENSES

5,283.65

0.00

5 , 283.65

1,151.00
4,133.51

3 ,000.00
2'd,100 .00

4,151.00
32,233.51

TOTAL IHCCI'IE

5,ooo.oo

o.oo '

5,ooo.oo

==========
EXPENSES
===:-.:::::::;:::;:::::::=.::::::::::::::

SALMIES

P.i5i{fN.fSTRATIVE SALARIES
CLERICAL SALARIES
SEVERANCE COSTS
TOTAL SALMIES
~~~r..m~

MEDICAL INSURANCE
LIFE INSURANCE
DISABILITY INSURANCE
FICA TAXES
UNEMPLOYMENT TAXES
WORKERS COMPENSATION
RETIRE:I"1ENT
TOTAL BENEFITS
TOTAL CCI'PENSATIOO

o.oo

.~.IB.e&amp;.I.2.!;B.Y.l!;.~

.Qf..E~J.: ....!;P..I;B.f.i.Il~.~
OFFICE SUPPLIES
COMPUTER SOFTWARE
COPYING
PRINTING/PUBLISHING
SUBSCRIPTIONS/PUBLICATIONS
ORGANIZATION DUES
POSTAGE/SHIPPING
TELEPHONE &amp; FAX
(.!,DVERTISING/PUBL RELATIONS
EQUIPt1ENT MAINTENANCE

TOTAL CPERATING EXPENSES

~.Q'f.

.M!;.IIT..l.ij.!:P.

MEETING ACCOMMODATIONS
MEETING MEALS

�r·iEETING -· SPEAI&lt;.ERS' TRAVEL
MEETING OTHER

2 , t174. 0 0
2,673.15

3,500.00

5,974.00
2,673 . 15

10,431.66

34 , 600.00

45,031.66

§I.8.ELIB£1Y-.i;;!..
TRAVEL ACCOMMODATIONS
TRAVEL MEALS
TRAVEL MEALS - PGM DEVEL
TRAVEL MILEAGE
TRAVEL AIR
TRAVEL OTHER
PARTICIPATION FEES

644.35
517.65
663.88
5,103.65
1,070.50
239.01
1,342.00

0 . 00
0.00
0.00
1,300.00
0.00
0.00
0.00

644.35
517.65
863.88
6,403.65
1,070.50
239.01
1,342.00

TOTAL STAFF TRAVEL EXPENSE

9 , 781.04

1,300.00

11 , 081.04

~Ie.f..f....D..~.t;.~.~I
STAFF ACCOMODATIONS
STAFF MEALS
STAFF MILEP:GE
STAFF AIRFARE
STAFF PARKING
STAFF TUITION

0.00
0.00
0.00
0.00
0.00
0 .00

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

TOTAL STAFF DEVELOPMENT

0.00

0.00

0 . 00

57 . 85
2,172.31
2,979.05

3,225.00
0 .00
0.00

3,262.65
2,172 . 31
2,979.05

5,209.21

3,225. 00

8,434.21

1,000 . 00
1,668.00
0 . 00
14,137 . 75

0 . 00
0.00
0.00
0.00

1 , 000.00
1,666.00
0 . 00
14,13 7 .75

16,805. 75

0.00

16,805.75

$255.594.06

$64,125.00

$319, 719.06

0.00

0 . 00

0.00

TOTAL MEETING EXPENSE

.R.B.I.ll.l.Rf;....~...,l;,Wl.t?.r.:IEt.f.I
FURNITURE/EQUIP RENTAL
FURNITURE/EQUIP PURCHASE
COMPUTER HARDWARE
TOTAL

FLRII~E/EQUIF't'IENT

r.!JSC.t;.!..!..A!:!..~

INSURANCE
OTHER EXPENSES
DEPRECIATION EXPENSE
UNBUDGETED I NCOME
TOTAL

MISCEL~EOJS

--------------

EXPENSES

TOTAL EXPENSES
BA~CE:

IHC0'1E AHD EXPENSE

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              </elementText>
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                <text>Michigan</text>
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                    <text>MICHIGAN NONPROFIT FORUM
34 KELLOGG CENTER
EAST LANSING, :MICIDGAN 48824-1022
Phone: 517/353-5038 Fax: 517/336-1327
An allianct to promott giving, volunteering and a stro"ng, effective nonprofit sector in Michigan.

MNF 3-Year General Cash Income (Excluding GGS)
(from the 1990 Kellogg Proposal, revised 8/3/91)

Year 1
Founding Members
W.K. Kellogg Foundation
TOTAL

10,000
156,342

Founding Members
Other Contributions/Dues
W .K. Kellogg Foundation
MNF Fees and Publications
TOTAL

10,000
12,163
150,163
2,000

Founding Members
Other Contributions/Dues
W.K. Kellogg Foundation
MNF Fees and Publications
TOTAL

10,000
54,913*
138,620
5,000

$166,342

Year2

$174,326

Year 3

$174,933

*This revised Year 3 contributions figure reflects the added staff position (Administrative Assistant, salary
range $24,000 to 28,000 plus 20% fringe) approved by the Trustees at the 5/9/91 board meeting.
NOTE: Kellogg funds designated for the Grantmakers/Grantseekers Seminar budget are not included here
($12,000 in 1991, $10,000 in 1991, $8,000 in 1991).
Also, the Year 1 budget includes $9000 non-recurring start-up costs, but Years 2 &amp; 3 include larger
program budgets. Costs for outside evaluation vary from year to year, highest in the second year. Years 2
&amp; 3 include a 5% inflation factor on most line items, required by the Kellogg Foundation's program officer
in the design phase. However, these increases are moderated by minimal evaluation costs built into the
design of Year 3.

�---- -

-

~

- - --

---

MICIDGAN NONPROFIT FORUM
34 KELLOGG CENTER
EAST LANSING, :MICIDGAN 48824-1022
Phone: 517/353-5038 Fax: 517/336-1327
An alliance to promote giving, volunteering and a strong, effective nonprofit sector in Michigan.

Tareet Income from Membership and General Contributions, Year 4

[Based on the Projected Core Budget, 50% of that Core will be sought from DUES,
SPONSORSHIPS/GENERAL SUPPORT GRANTS, AND INDIVIDUAL CONTRIBUTIONS . The
following projection by the MNF Finance Committee, approved by the MNF Trustees on 5/9/91,
applies to YEAR 4, but will begin in YEARS 2 &amp; 3, allowing time to revise strategies and structure.]

Organizational Members (20@ $1,000- $250)

$15,000

"Network Associates" (100@ $500- $100)

15,000

Agency/Individual Supporters (240@ $50)

12,000

Subscribers (375 @ $20)

7,500

Foundation &amp; Corp. Sponsorships/Gen'l Sup't Grants (10)20,000
Other Contributors:
Trustee Personal Contributions (50 trustees)

4,500

Others: Honorary, Sustain'g, Sponsor'g ($500-$100)5,000

TOTAL

$79,000

�</text>
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association of

independent colleges and universities
of michigan

650

MICHIOAN NATIONAl. TOWEll
LANSING, MICHIGAN 48933
TELEPHONE: (517) 372-9160

Edward 0. Blews, Jr.
President
ADRIAN COLLEGE
ALBIO COLLEGE
ALMA COLLEGE
Al\DREWS UNIVERSITI
AQUINAS COLLEGE
BAKER COLLEGE OF FLI T
BAKER COLLEGE OF
MUSKEGON
'BAKER COLLEGE OF

May 2, 1991

MEMO TO:

Michigan Nonprofit Forum Executive Committee

FROM:

Edward 0 . Blews, Jr .
Chair, MNF Public Policy Committee

SUBJECT:

PUBLIC POLICY COMMITTEE REPORT IN ABSTENTIA

owosso

CALVI'- COLLEGE
CE 'TER FOR CREATIVE
STUDIES · COLLEGE OF
ART AND DESIGN
CLEARY COLLEGE
COl\CORDIA COLLEGE
THOMAS M. COOLEY
LA\\ SCHOOL
DAVENPORT COLLEGE
OF BUSII\ESS
'DAVE "PORT COLLEGE .
KALAMAZOO BRANCH
'DAVEl\PORT COLLEGE •
LANSING BRANCH
DETROIT COLLEGE
OF BUSINESS
'DETROIT COLLEGE
OF BUSINESS ·
FLINT CAMPUS
DETROIT COLLEGE
OF LAW
CMI E "GI EERI C &amp;
MAl\AGEME!'&lt;T INSTITUTE
GRA D RAPIDS
BAPTIST COLLEGE
GREAT LAKES JUNIOR
COLLEGE
HOPE COLLEGE
JORDAN COLLEGE
KALAMAZOO COLLEGE
KENDALL COLLEGE OF
ART &amp; DESIGN
LAWREl\CE TECH!\OLOGICAL
UNIVERSITY
MADONNA COLLEGE
\1ARYGROVE COLLEGE
MERCY COLLEGE
OF DETROIT
MICHIGAN CHRISTIAN
COLLEGE
NAZARETH COLLEGE
. ORTHWOOD INSTITUTE
OLIVET COLLEGE
SAINT MARY'S COLLEGE
SIENA HEIGHTS COLLEGE
SPRING ARBOR COLLEGE
SUOMI COLLEGE
UNIVERSITY OF DETROIT
'UI\IVERSITY OF DETROIT
SCHOOL OF DENTISTRY
'UNIVERSITY OF DETROIT
SCHOOL OF LAW
WALSH COLLEGE
OF ACCOUNTANCY A "0
BUSINESS ADMINISTRATIO
WILLIAM TY DALE
COLLEGE
'AFFILIATE MEMBER

Since I must be in Washington today to testify at a formal hearing
of a U.S. House of Representatives Appropriations Subcommittee (an
invitation and opportunity which I couldn't decline), I am
submitting this report of the Michigan Nonprofit Forum Public Policy
Committee in ab stentia with the confidence that Executive Director
Maryellen Lewis will ably elaborate on it.
The Michigan Nonprofit Forum Public Policy Committee is off to an
ex citing
start ,
with
significant procedural and
substantive
progress.
As a result of two productive meetings with full agendas,
the Public Policy Committee is able to formally report and reoommend
to the Executive Committee and the Board of Directors six important
matters.
Documents describing and formalizing these reoommendations
are attached.
P raced urally, we are pleased to submit the following two documents
and to report a third item:
••• A statement of ''Principles of Jurisdiction fi Consensus , "
discussed and adopted at our April 4 meeting, designed to
serve as a blueprint and to provide operational guidelines
for the Michigan Nonprofit Forum Public Policy Committee;
••• A description of the plan, process and appointed Task Force
to develop a Michigan Nonprofit Forum "White Paper" on the
Michigan nonprofit sector; and
• •• A "Task Force on Protection of Nonprofit Volunteers,
Directors fi Officers " is being formed (no documentation is
attached on this point) .
Substantively, the Public Policy Committee is pleased to submit the
following
official
documents
articulating
and
describing
recommendations of three significant positions on matters of policy
for consideration and adoption by the Midligan Nonprofit Forum Board
of Directors:

�association of

independent colleges and universities
of michigan

650 MICHIGAN

NATIONAL TOWER
LANSING, MICHIGAN 48933
TELEPHONE: (517) 372-9160

Edward 0. Blews. Jr.
President
ADRIAN COLLEGE
ALBION COLLEGE
ALMA COLLEGE
ANDREWS UNIVERSITY
AQUINAS COLLEGE
BAKER COLLEGE OF FLINT
BAKER COLLEGE OF
MUSKEGON
'BAKER COLLEGE OF

owosso

CALVIN COLLEGE
CENTER FOR CREATIVE
STUDIES - COLLEGE OF
ART AND DESIGN
CLEARY COLLEGE
CONCORDIA COLLEGE
THOMAS M. COOLEY
LAW SCHOOL
DAVENPORT COLLEGE
OF BUSINESS
'DAVENPORT COLLEGE KALAMAZOO BRANCH
'DAVENPORT COLLEGELANSING BRANCH
DETROIT COLLEGE
OF BUSINESS
'DETROIT COLLEGE
OF BUSINESS FLI 'T CAMPUS
DETROIT COLLEGE
OF LAW
GMI ENGINEERING &amp;
MANAGEMENT INSTITUTE
GRAND RAPIDS
BAPTIST COLLEGE
GREAT LAKES JU lOR
COLLEGE
IIOPE COLLEGE
JOROA..'\ COLLEGE
KALAMAZOO COLLEGE
KENDALL COLLEGE OF
ART&amp; DESIG
LAWREl\CE TECHNOLOGICAL
UNIVERSITI
\fADONNA COLLEGE
MARYGROVE COLLEGE
MERCY COLLEGE
OF DETROIT
M!Cl!IGAN CHRISTIAN
COLLEGE
NAZARETH COLLEGE
!liORTHWOOD INSTITUTE
OLIVET COLLEGE
SAII'IiT MARY'S COLLEGE
SIE!I.A HEIGHTS COLLEGE
SPRING ARBOR COLLEGE
SUOMI COLLEGE
UNIVERSITY OF DETROIT
'UMVERSITI' OF DETROIT
SCI IOOL OF DENTISTRY
'UNIVERSITY OF DETROIT
SCHOOL OF LAW
WALSH COLLEGE
OF ACCOUNTANCY AND
BUSINESS ADMINISTRATIO
WILLIAM TI'NDALE
COLLEGE
'AFFILIATE MEMBER

MNF Executive Committee

-2-

May 2 , 1991

.• • Recommended position on the Financial Accounting Standards
B oard 1s pernicious proposals to require nonprofit
institutions to record as current revenues, on their
financial statements , pledges of contributions yet
unreceived , contributions of works of art and historical
significance and contributed services;
•• • Recommended position paper on the Federal tax deductibility
of charitable a:mtributions , with regard to the 3% floor on
Schedule A deductions and the restoration of the
non-itemizers deduction; and
• .• Proposed position statement on the bulk mail rate increase
for nonprofit organizations, currently at issue as the U. S .
Senate and House budget resolutions go to conference
committee.
The Public Policy Committee is also addressing several other issues,
such as the proposed revisions in the Charitable Solicitations Act,
on which we are not yet to the point of formal recommendations .
However, we attach copies of the agendas from the Public Policy
Committee's two meetings to give a flavor of the breadth of issues
being considered .
With my apologies for having to miss your meeting , we are pleased to
submit this written report to the Executive Committee .

EOB :bg:41.13

Attachments

�PRINCIPLES OF JURISDICTION &amp; CONSENSUS*
MICHIGAN NONPROFIT FORUM PUBLIC POLICY COMMITTEE
Given the wonderful diversity of the nonprofit sector, which is one of its
greatest strengths, and the importance of broad consensus and a strong
spirit of mutuality when addressing matters of public policy and public
interest, the following principles. as articulated at the Fall 1990 initial
meeting of the Board of Directors, are intended to bring focus to the work
of the Michigan Nonprofit Forum's Public Policy Committee:
I.

MATTERS OF COMMON CONCERN: The Michigan Nonprofit Forum
Public Policy Committee shall address those topics of
general concern to the entire nonprofit sector, which cut
across and are not limited to specific subdivisions or
facets of the nonprofit sector .

II.

POSITIONS OF MUTUAL INTEREST: The Public Policy Committee
shall develop and recommend to the Board of Directors
formal positions and program initiatives (in cooperation
with the Program Committee) which clearly reflect the
mutual interests and common concern of all segments of the
nonprofit sector repnsented within the Michigan Nonprofit
Forum, and shall not recommend formal positions when such
broad consensus and mutuality of interest cannot be achieved.
A.

INFORMATION SHARING: The Public Policy Committee
shall serve as a clearinghouse for identification and
exchange of information on policy issues of concern to
the nonprofit sector and activities and initiatives of
the various Members of the Michigan Nonprofit Forum
which are of interest to other Forum Members.

B. PROGRAM INITIATIVES: The Public Policy Committee may
recommend to the Michigan Non profit For urn Board of
Directors professional development program initiatives
to serve Forum Members in the area of public policy.
III.

UNANIMITY/CONSENSUS: The By-Laws of the Michigan
Nonprofit Forum (Article III, Section 7) stipulate that a
unanimous vote is required for adoption of public policy
positions by the Board of Directors; therefore, the Public
Policy Committee as a practical matter shall operate on a
principle of unanimous consensus for submitting
recommendations to the Board of Directors.

IV.

PROCEDURAL ROLE ! The role of the Public Policy Committee
is to serve as a working committee for discussing and
internally analyzing matters of public policy and
submitting recommendations to the Board of Directors; the
Public Policy Committee in itself does not have the
authority to adopt or announce positions or declarations.
*Adopted by Michigan Nonprofit Forum
Public Policy Committee on April 4, 1991.

EOB :bg:37 .55

�RECOMMENDED PROCESS
FOR
DEVELOPMENT OF MICHIGAN NONPROFIT "WHITE PAPER"
(MICHIGAN NONPROFIT FORUM)
Background
At its April 4 meeting, the Michigan Nonprofit Forum Public Policy
Committee agenda to form a task force to develop a succinct but forceful
"White Paper" on the Michigan Nonprofit Sector in terms of its identity,
service and recognition in Michigan tradition and law. It was agreed that
such a document should build upon and flow from rather than reinvent
efforts to develop such a program at the National level and then integrate
unique Michigan perspectives for use within this state. A task force
consisting of Edward Blews, Chair, Joyce Brown, Sister Monica Kostielney,
Maryellen Lewis, Linda Patterson and Herbert Yamanishi was formed.
The national organization, "Independent Sector" is developing such a
national statement, "The Work of the Volunteer Sector" through a steering
group organized into eight subsector groups: arts, civil and human rights,
education, environment, health, public official, religion and social
welfare. The Michigan Nonprofit Forum's Executive Director Maryellen Lewis
and Public Policy Committee Chair Edward Blews have discussed this process
and the opportunity for Michigan inputs with Independent Sector Vice
President Robert Smucker.
In view of the Independent Sector process, it makes much sense to
coordinate the Michigan White Paper time frame with the Independent Sector
process.
RECOMMENDATION FOR MICHIGAN NONPROFIT FORUM PROCESS
THAT THE MICHIGAN NONPROFIT FORUM PUBLIC POLICY COMMITTEE,
THROUGH ITS TASK FORCE APPOINTED FOR THIS PURPOSE, ENDORSE THE
DEVELOPMENT OF THE WHITE PAPER STATEMENT IN THE MICHIGAN NONPROFIT
SECTOR THROQGH A PROCESS PARALLELING AND UTILIZING THE WORK BEING
DONE ON A SIMILAR NATIONAL STATEMENT BY THE INDEPENDENT SECTOR.
EOB :jej:16.59

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                    <text>MICHIGAN NONPROFIT FORUM
34 KELLOGG CENTER
EAST LANSING, MICIDGAN 48824-1022
Phone: 517/353-5038 Fax: 517/336-1327
An alliance to promote giving, volunteering and a strong, effective nonprofit sector in Michigan.

Minutes of the
MNF Public Policy Committee Meeting
Thursday. April4. 1991 -- 9:30 to 1:00
at the
Kellogg Center, Room 102
East Lansing, Michigan
Present:

E. Blews, D. Egner, B. Goldman, D. Johnson,
C. Julius, M. Kostielney, C. Nessel, S. Parkes,
H. Philpott, G. Romney, H. Yamanishi

Staff Present: D. Clarke, M. Lewis
Guests Present: M. Albert, L. Romney
I.

Call to Order. Committee Chairman Ed Blews welcomed members and called the meeting
to order at 9:35

II. Review and Consensus on the Role of the Public Policy Committee. Maryellen Lewis
reviewed the MNF mission, the charge to the Committee, and the special provisions in
the bylaws for voting. After some discussion, the Committee revised and approved a
draft "Principles of Committee Jurisdiction &amp; Consensus."
III: Strategies &amp; Networking. Maryellen Lewis reviewed current strategies for implementation
of the Forum's broad mission, as well as those being proposed by other Committees:
A. Networking through organizational members and others (eventually to be
formalized into "information hubs"), for the purposes of (1)
disseminating critical/timely information, and (2) gathering information
and guidance from around the state.
For this purpose, the Committee discussed and agreed on the need for
each organization to designate a contact person (including themselves. if
appropriate).
B. Development of a Scholars Network, to encourage and assist research and
dissemination of new insights.

�C. Development of Issue Papers
D. Regional Roundtables and Statewide Summits (especially those on
voluntarism)
E. Professional Development Workshops (such as the FACS workshops of
media relations)
In addition, the Committee briefly discussed future staffing needs to implement MNF
programs.
IV. White Paper Statement. The Committee discussed and reached consensus on the need for
the Forum to develop a White Paper on the nonprofit sector, including its definition, its
historical foundations, rationales for tax-exemption and supporting public policy, and
its relation to Michigan's quality of life and the general Public Good.
A Subcommittee was designated to create a first draft of such a paper: Ed Blews,
Joyce Brown, Sr. Monica Kostielney , Maryellen Lewis, and Herb Yamanishi.
Although Dottie Johnson could not participate, she offered a CMF staff member, Linda
Patterson, to assist in any way possible.
V. Federal-level Issues. The Committee discussed several current and emerging federal issues
affecting Michigan's nonprofit sector, and charged the Subcommittee and staff with the
following additional tasks:
-- Prepare a DRAFT Position Statement on the deductibility of Charitable
Contributions.
-- Prepare a DRAFT Position Statement on the new standards proposed by the Federal
Accounting Standards Board.
-- Prepare a DRAFT Position Statement on the proposed increased in the Bulk Postal
Rate for nonprofits.
In addition, the Committee discussed President Bush's proposed Volunteer Protection
Act. Since this relates closely to state-level issues relating to immunity of volunteers,
the Committee agreed that it should be part of the Forum's priority agenda.
VI. State-Level Issues. After discussion, the Committee charged staff with the following
tasks:
--Keep the Committee informed about the Property Tax issue and sales tax exemption,
for future action when appropriate.
--Keep the Committee informed about increases in Licensing Requirements, for future
action when appropriate.
-- Keep the Committee informed about the proposed changes in the Charitable
Solicitation Act, for immediate future action.

�Vll.

Lookin~

Ahead. The Committee agreed to meet again on Friday, April 26 from 2:00 to
4:30, to prepare recommendations for the May 9 meeting of the MNF Board of
Trustees.

The meeting adjourned at 1:00 p.m.

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                    <text>MICHIGAN NONPROFIT FORUM
34 KELLOGG CENTER
EAST LANSING, MICHIGAN 48824-1022
Phone: 517/353-5038
Fax: 517/353-1872

Agenda
MNF Public Policy Committee
Thursday, April 4, 1991 -- 9:30 to 1:00
at the
Kellogg Center, Room 102
East Lansing, Michigan
I.

CALL TO ORDER
A.
B.

II.

Welcome
Introductions

REVIEW &amp; CONSENSUS ON ROLE OF PUBLIC POLICY COMMITTEE
A.
B.
C.
D.

Mission &amp; Purpose of Michigan Nonprofit Forum
Charge to Committee
By-Laws Voting/Unanimity Provisions
Principles of Committee Jurisdiction &amp; Consensus

III. STRATEGIES &amp; NETWORKING
A.

B.

c.

D.
E.
F.
G.
IV.

Networking
1. Dissemination of Critical/Timely Information
2. Response by Members
3. Designation by Members of Contact Persons
4. Information Hub
Research &amp; Analysis: Impacts on Nonprofit Sector
Developing Issues Papers
Regional Roundtables; Statewide Summits
Professional Development Workshops
Videotape Discussions
Structure &amp; Staffing

WHITE PAPER STATEMENT AFFIRMING FUNDAMENTAL PRINCIPLES
OF NONPROFIT, TAX-EXEMPT STATUS
I

A.
B.

c.

V.

Historical Foundations
Wise Public Policy
Serving the General Good

FEDERAL-LEVEL ISSUES
A.
B.
C.

Deductibility of Charitable Contributions
1. 3\ Threshold on Deductibility
2. Non-Itemizer Deductions
Immunity Principles
Tax-Exemption Principles

�VI .

STATE-LEVEL ISSUES
A.
B.
C.
D.

Immunity for Nonprofit Directors/Officers
Volunteer Protection
Property Tax Exemption/Issues
1. Personal Property Tax Challenges
Increased Licensing Requirements

VII. LOOKING AHEAD
A.
B.

c.

Report/Recommendations to Board Meeting
Next Meeting
Future Agenda Suggestions

ADJOURNMENT

-2-

�MICIDGAN34NONPROFIT
FORUM
KELLOGG CENTER
EAST LANSING, :MICIDGAN 48824-1022
Phone: 517/353-5038 Fax: 517/353-1872
Minutes of the
MNF Public Policy Committee Meeting
Thursday, April 4, 1991 -- 9:30 to 1:00
at the
Kellogg Center, Room 102
East Lansing, Michigan
Present:

E. Blews, D. Egner, B. Goldman, D. Johnson,
Julius, M. Kostielney, c. Nessel, s. Parkes,
H. Philpott, G. Romney, H. Yamanishi

c.

Staff Present:

D. Clarke, M. Lewis

Guests Present:

M.

Alh~rt,

L. Romney

I.

Call to Order. Committee Chairman Ed Blews welcomed
members and called the meeting to order at 9:35

II.

Review and Consensus on the Role of the Public Policy
Committee. Maryellen Lewis reviewed the MNF mission,
the charge to the Committee, and the special provisions
in the bylaws for voting. After some discussion, the
Committee revised and approved a draft "Principles of
Committee Jurisdiction &amp; Consensus."

III. Strategies &amp; Networking. Maryellen Lewis reviewed
current strategies for implementation of the Forum's
broad mission, as well as those being proposed by other
Committees:
A.

Networking through organizational members and
others (eventually to be formalized into
"information hubs"}, for the purposes of (1)
disseminating critical/timely information,
and (2) gathering information and guidance
from around the state.
I

For this purpose, the Committee discussed and
agreed on the need for each organization to
designate a contact person (including
themselves, if appropriate).
B.

Development of a Scholars Network, to
encourage and assist research and
dissemination of new insights.

C.

Development of Issue Papers

�D.

Regional Roundtables and Statewide Summits
(especially those on voluntarism)

E.

Professional Development Workshops (such as
the FACS workshops of media relations)

In addition, the Committee briefly discussed future
staffing needs to implement MNF programs.
IV.

White Paper Statement. The Committee discussed and
reached consensus on the need for the Forum to develop
a White Paper on the nonprofit sector, including its
definition, its historical foundations, rationales for
tax-exemption and supporting public policy, and its
relation to Michigan's quality of life and the general
Public Good.
A Subcommittee was designated to create a first draft
of such a paper: Ed Blews, Joyce Brown, Sr. Monica
Kostielney, Maryel~en Lewis, and Herb Yamanishi.
Although Dottie Johnson could not participate, she
offered a CMF staff member, Linda Patterson, to assist
in any way possible.

V.

Federal-level Issues. The Committee discussed several
current and emerging federal issues affecting
Michigan's nonprofit sector, and charged the
Subcommittee and staff with the following additional
tasks:
Prepare a DRAFT Position Statement on the
deductibility of Charitable Contributions.
Prepare a DRAFT Position Statement on the new
standards proposed by the Federal Accounting
Standards Board.
Prepare a DRAFT Position Statement on the proposed
increased in the Bulk Postal Rate for nonprofits.
In addition, the Committee discussed President Bush's
proposed Volunteer Protection Act. Since this relates
closely to state-level issues relating to immunity of
volunteers, the Committee agreed that it should be part
of the Forum's pr ~ ority agenda.

VI.

State-Level Issues. After discussion, the Committee
charged staff with the following tasks:
Keep the Committee informed about the Property Tax
issue and sales tax exemption, for future action
when appropriate.
Keep the Committee informed about increases in
Licensing Requirements, for future action when
appropriate.

�Keep the Committee informed about the proposed
changes in the Charitable Solicitation Act, for
immediate future action.
VII.

Looking Ahead. The Committee agreed to meet again on
Friday, April 26 from 2:00 to 4:30, to prepare
recommendations for the May 9 meeting of the MNF Board
of Trustees.

The meeting adjourned at 1:00 p.m.

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                    <text>MICIDGAN34NONPROFIT
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Phone: 517/353-5038 Fax: 517/353-1872

Public Policy Committee
The Public Policy Committee Chair must be a Trustee.
Members of the Public Policy Committee may include such nonTrustees as will promote the effective accomplishment of
this part of the Forum's mission. The Public Policy
Committee shall develop policies for Board approval and
shall propose initiatives to the Board concerning the
Forum's work in the area of public policy related to
philanthropy, voluntarism and the nonprofit sector. The
Committee shall perform such other duties as are incident to
this charge or are properly delegated by the Board of
Trustees.
tea

�MICIDGAN34NONPROFIT
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EAST LANSING, MICHIGAN 48824-1022
Phone: 5171353-5038 Fax: 517/353-1872

MNF Bylaws, Article III. Section 7:
Adoption. Adoption of new program initiatives shall
require a two-thirds affirmative vote of the Trustees
present at any duly called and constituted meeting. Public
Policy positions may be adopted reqardinq matters of common
concern of the Membership and shall require a unanimous
affirmative vote of the Trustees present at any duly called
and constituted meetinq. Other actions shall require a
majority affirmative vote of the quorum present, except as
provided in these Bylaws.

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                    <text>MICIDGAN NONPROFIT FORUM
34 KELWGG CENTER
EAST LANSING, MICHIGAN 48824-1022
Phone: 517/353-5038 Fax: 517/353-1872

Program Committee
The Program Committee must be chaired or co-chaired by
Trustee(s) of the Forum. Membership may include such nonTrustees as will insure the effectiveness of the Forum's
programs, consistent with its mission. The Program
Committee shall develop policies for Board approval and
shall make recommendations to the Board concerning new
program initiatives in the four areas of the Forum's
mission:
(1) Voluntarism, (2) Philanthropy, (3) Public
awareness of the nonprofit sector, and (4) Effectiveness of
the nonprofit sector. The Program Committee shall perform
such other duties as are incident to this charge or are
properly delegated by the Board of Trustees.

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            <elementTextContainer>
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                    <text>MICHIGAN NONPROFIT FORUM
34 KELLOGG CENTER
EAST LANSfNG, MICHIGAN 48824-1022
Phone: 517/353-5038
Fax: 517/353-1872

Minytes
of the
MNF Executive Committee Meeting
January 8. 1991 -- 9:00 am to 12:00 pro
(300 N. Washington Square, Basement Co nference Room)
Trustees Present:
E. Blews, B. Goldman, R. Ivory, J. Lore,
R. Mawby, B. McDonald, H. Philpott, G. Stevens
Staff Present :

D. Clarke, D. Egner, M. Lewis

1.
Welcome and Call to Order.
MNF Cha irman R. Mawby
welcomed the Committee and called the meeting to order at
9:10.
2.
Report of the Chairman.
R. Mawby reported on the
successful Executive Search and the hiring of M. Lewis as
Executive Director on November 1, 1990 . He also report ed on
the December 18 meeting of the MNF Officers to consider
options for moving MNF -- now located in rent-free space a t
the Kellogg Center, Michigan State University since January
1, 1991.
That space will only be available until August 30,
1991, so other arrangements must eventually be made.
3.
Reports of the Standing Committees.
Since no Committee
has yet met, the Committee Chairs outlined their plans and
strategies.
(a)
Bud~et/Finance Committee.
Chairman R. Ivory
described two primary responsibilities of this
committee:
general fiscal oversight, and fiscal
planning.
His primary focus for fiscal planning will
be to maintain a healthy balance between core funding
and project su~port.
He mentioned that, although
membership income will probably never become the major
source of income, it will be a significant factor,
representing both stable resources and a credible broad
base.
(b)
Audit Co mm ittee.
Chairman G. Stevens proposed to
identify a credible audit firm by first surveying the
membership for their recommendations.
He pointed out
that the Forum's first 7 months will also be audited as
part of the United Way of Michigan's books (fiscal year
ending 12/31) .

�c.
Membership Committee.
Chairperson B. Goldman
described the exciting challenge that this new
organization offers:
beginning with a c lean slate,
rather than fulfilling an established routine.
She
identified several major tasks ahead for her Comm i tt e e :
( 1) defining the "Associate" and "Other" membership
c ategories in the Bylaws;
(2) incorporating terms f o r
At-Large members;
and (3} designing a process for
identifying, recruiting and orienting new members.
d.
Public Policy Committee.
Chairman E. Ble ws
reviewed the charge to this Committee, whi c h res t r ict s
its focus to sector-wide issues where there is bro ad ,
shared concern across the nonprofit sector;
and wh ic h
requires that any subsequent action by the Board be
based on a unanimous yote.
He described several possible issues mee t ing t he
first criteria~, and other Trustees identified
additional issues:
Federal Issues
Tax policy, and the pressure to increase
revenues
The future of the 3% floor on deducti o ns
The deduction on contributions for nonitemizers
The pending postal rate increase
State Issue.s
Protection from liability for volunteers
Current budget cutbacks and implications for
Michigan's nonprofit sector
Making the case that the nonprofit sector is
part of the solution; Articulating the
principles, the key social role of the
sector
Trustees discussed the need to communicate with the new
administration, to build an effective partnership for
the challenges ahead.
e.
Grantmakers/Grantseekers Seminar Program Committee.
Co-Chair J. Lore reported that the program for May 10,
1991 had been completed and publicity would be
forthcoming.
Each Trustee was invited to alert
colleagues and networks.
Staff would be in tou c h with
each of them about how many brochures they would need
for distribution.
f.
Program Committee.
Co-Chair H. Philpott outlined a
plan to use notes from the 10/16 Board Meeting

�brainstorming sessions as the starting point for
Program Committee planning. The Co mmi ttee would seek
overarching themes that affect the sector broadly, not
sector-specific issues.
One continuing question to
address is " who is the audience for the Forum?"
4.
Staff Report.
M. Lewis reported that the Voluntarism
Coo rdinating Co mm ittee (chaired by George Romney, co-chaired
by Janet Blanchard and Judith Hooker) had met on December
20, co nvening over 30 leaders of networks co nce rned with
vo luntarism in Michigan.
The co mmittee had divided into two
subcommittees, to focus on {a) a statewide, yea rl o ng
promotion campaign, and (b) a regional focus, designed to
mobilize key leadership and develop strategies to establish
up to 30 new Volunteer Centers in Michigan.
She also reported on a new initiative involving the
Forum in promoting cempus-based community service programs,
in partnership with the Michigan Campus Compact and COOL
{based in Minneapolis).
She added that MNF had been of assistance to Michigan
State University in obtaining a unique database on
Michigan's nonprofit sector, to be housed in the CRIS
database (and thus accessible to scholars statewide).
Finally, she reported that, as approved by the Board,
the Forum was working with the Foundation for American
CcommunicationS (FACS) to implement the Michigan
Communication Project -- designed to assist both journalists
and nonprofits to get more information on the nonprofit
sector to the public through the press.
5.
Other Business. Trustees discussed the possibility of
involving Michelle Engler in the Forum's work.
E. Blews
voluntee~ed to make inquiries and to draft a letter for R.
Mawby based on what he learned.
6.
Schedule of Executive Committee Meetings.
The Committee
discussed meeting quarterly.
The next meeting was set for
May 2, in advance of the May 9 Board Meeting (the day before
the Grantmakers/Gra~tseekers Seminar at the same hotel, the
Hyatt Regency in Dearborn).
7.

The meeting adjourned at 11:45.

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                    <text>MICHIGAN
NONPROFIT
FORUM
300 N. WashingtOn Square, Suite 405, P.O. Box 18219, Lansing, Michigan 4a901-8219

Minutes of the Steering Committee Meeting
September 26, 1990
at the
Michigan Community College Association
2100 Michigan National Tower, Lansing
Present:
Members
Thomas M. Bernthal
Edward o. Blews, Jr.
Barbara K. Goldman
Robert E. Ivory
Dorothy Johnson

Justin P. King
Beverly L. McDonald
Glenn R. Stevens
James R. Tarrant

staff
Maryellen J. Lewis
Donna Clarke
Guests
David Egner
Russell G. Mawby
Unable to Attend:

Don R. Elliott

1) Call to Order: As Acting Chair, . Dorothy Johnson called
the meeting to order at 9:15 a.m.
2) Review of the Minutes: Minutes of the June 27, 1990
meeting were. reviewed and approved as submitted.
3) Review and Adoption of the Articles of Incorporation:
The Articles of Incorporation were reviewed and approved as
submitted. The Steering Committee authorized the Secretary,
Edward o. Blews·· to sign the Articles on behalf of all the
incorporators listed in Article v, and to incorporate this
resolution into the Articles, as required by Michigan law.
4)

The meeting adjourned at

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                    <text>MICIDGAN34NONPROFIT
FORUM
KELWGG CENTER
EAST LANSING, MICIDGAN 48824-1022
Phone: 517/353-5038 Fax: 517/353-1872

Memorandum
To:

Michigan Volunteer Coalition, Subcommittee on Statewide
Promotion of Voluntarism
Michelle Engler,
Subcommittee Chair
James Barrett
Rev. Charles Butler
Lynette Campbell
Gale Colwell
Frank Garrison
Charles Infante

From:

Maryellen J. Lewis, Executive Director

Subject:

Date:

Sr. Monica Kostielney
Beverly A. McDonald
Helen c. Philpott
Sharon Radtke
Glenn R. Stevens
James Votruba

Meeting of the Subcommittee on March 18, 1991,
9:00 to 11:00 AM -- 300 N. washington Square,
Conference Room 204, Lansing, Michigan.

March 7, 1991

Now that Mrs. Michelle Engler has agreed to serve as a
Co-Chair and to chair this Subcommittee on Statewide
Promotion of Voluntarism, we are ready to call the first
meeting. As you remember from our December meeting, the
timeline is quite short, so we are pressing forward in
preparation for a late April start-up.
We have identified what looks like the only available
date: March 18, from 9:00 to 11:00 AM. I hope many of you
will be able to attend or send a representative. Please let
me know at your earliest convenience. For those who cannot
attend, we will keep you fully informed of our progress.
The next meeting of the whole Coordinating Committee
will come shortly thereafter -- possibly on April 11 or 15.
We will send a confirmation in the next few days.
I look forward to seeing you on March 18.
ref:MVC

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FORUM
KELWGG CENTER
EAST LANSING, MICIDGAN 48824-1022
Phone: 517/353-5038 Fax: 517/353-1872

MNF Coordinating Committee on Voluntarism
(Subcommittee on Statewide Promotion Members in Bold)
Diana Algra
Executive Director
Michigan Campus Compact
30 Kellogg Center
East Lansing, MI 48824
517/353-9393
N. Charles Anderson
President
Urban League of Detroit
208 Mack Avenue
Detroit, MI 48201
313/832-4600
James Barrett
President
Michigan state Chamber ot
commerce
600 s. Walnut
Lansing, HI 48933
517/371-2100
Thomas Bernthal
Executive Director
Michigan Community College
Assn.
2100 Michigan National Tower
Lansing, MI 48933
517/372-4350
Janet Blanchard, Co-Chair
Governor's Transition Office
2855 Coolidge, Suite 107
Troy, MI 48084
313/643-9940
Edward o. Blews
President
Assn. of Independent Colleges
and Universities
of Michigan
650 Michigan National Tower
Lansing, MI 48933

517/372-9160
Charles w. Butler
Chair, Council of National
Black Churches and Pastor
New Calvary Baptist
Church
3975 Concord Avenue
Detroit, HI 48207
313/923-1600
Mary Cady
President
Michigan Assn. of Volunteer
Administrators
2029-C s. Elms Road
swartz creek, MI 48473
313/230-0244
Lynnette campbell
Director
Neighborhood Assn. of
Michigan
835 w. Genessee
Lansing, HI 48915
517/485-4200
Janet Clark
RSVP Director
Greater Lansing VAC
6035 Executive Drive # 105
Lansing, MI 48911
517/887-8004
Gale Colwell
Chair, Michigan League
for Human Services
Executive Director
The Community House
380 S. Bates Street
Birmingham, HI 48009
313/644-5832

�Beverly A. McDonald, R.D.H.
Past President
Michigan Dental Hygienist
Assn.
6715 Wellesley
waterford, MI 48095
313/634-7211

Darryl White
Chairperson
Volunteer Centers of Michigan
220 w. Main st., Ste. 103
Midland, MI 48640
517/631-7660
Edith Wieland
Chair
Michigan School Volunteers
Programs
293 Lagoon Beach Drive
Bay City, MI 48706
517/684-3531

Helen c. Philpott
Chair
Community Foundation of
Greater Flint
1212 Woodlawn Park Drive
Flint, MI 48503
313/239-8768

Herbert Yamanishi
Executive Director
Michigan Community Action
Agency Association
106 W. Allegan, #451
Lansing, MI 48933
517/484-1353

Sharon Radtke
Executive Director
Greater Lansing VAC
6035 Executive Drive, #105
Lansing, MI 48911
517/887-8004
Gov. George Romney, Chair
1840 E. Valley Road
Bloomfield Hills, MI 48013
313/642-5011

Leonard M. Young
Secretary, Michigan
Ecumenical Forum
Region President
Reorganized Church of Jesus
Christ of Latter Day
Saints
300 s. Mission
Mt. Pleasant, MI 48804
517/773-6916

Glenn R. Stevens
Executive Director
Presidents Council,
State Universities of MI
230 N. Washington Sq., #302
Lansing, MI 48933
517/482-1563
Michael Tate
Acting Director
Cooperative Extension
Michigan State Univversity
East Lansing, MI 48824
517/355-2308
James Votruba
Vice Provost of University
outreach
Michigan state university
East Lansing, MI 48824
517/353-8977

3

�</text>
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34 KELLOGG CENTER
EAST LANSING, l\11CIDGAN 48824-1022
Phone: 517/353-5038 Fax: 517/353-1872

Agenda
Coordinatinq Committee on Voluntarism
Subcommittee on Statewide Promotion of Voluntarism
Monday, March 18, 1991 -- 9:00 to 11:00 a.m.
at the
United Way of Michigan
300 N. Washington Square, Room 204, Lansing, Michigan

\O '.OC&gt;

1.

Welcome and Introductions -- Michelle Engler., Subcommittee
Chair

2.

Overview of Purpose and Goals -- George Romney

3.

Staff Report: Update on Progress --Maryellen J. Lewis

4.

Discussion of Year-Long Strategies to Promote Voluntarism in
Michigan

5~e~of

tasks and assignments to staff

6.

Schedule next meeting

7.

Adjournment

�I. Existing Michigan Volunteer Centers (X)
Albion
Alpena
Ann Arbor
Battle Creek
Bay City
Detroit
Flint
Grand Rapids
Ka 1amazoo
Lansing
Hidland
St. Joseph and Niles
Saginaw

'*'"· -·.::.-:..::.~. ~-!IC,.~
Lol&lt;e
o.c8ola ~

*

:~

•

a

•

•

. . • . ' .,.,._. .

·e.- --~ ~ . ca.. ·c:a~

J~

:~

II. Developing Volunteer Centers (0)
Big Rapids
Holland
Jackson
Monroe
Mount Pleasant/Alma
Muskegon
Traverse City
U.P.

Adrian
Alma
Lapeer
Southfield

...

~L-w.;s:on
:~
. :··

�</text>
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                    <text>MICIDGAN34NONPROFIT
FORUM
KELWGG CENTER
EAST LANSING, MICHIGAN 48824-1022
Phone: 517/353-5038 Fax: 5171353-1872
Membership committee
Proposed Bylaws Amendment
Article I:
(2) Membership rand TermsJ. The Membership or Members
shall consist of not less than ten nor more than twenty
ORGANIZATIONAL MEMBERS -- together representing a broad and
diverse cross-section of Michigan's nonprofit sector -- and not
more than five AT-LARGE MEMBERS.
[In addition, the Membership
shall include no more than five NETWORK MEMBERS elected from
amonq the nonvotinq Network Associates described below in Section
6.]
New Members shall be nominated and duly elected by an
affirmative vote of two-thirds of the current Members present at
a duly called and constituted meeting.
[Orqanizational] Members
shall serve until the qualification and appointment of their
successors, or until their resignation or removal from
Membership.
[At-Larqe Members shall serve terms of two years and
may succeed themselves. Network Members elected from Network
Associates shall serve two-year terms and may not succeed
themselves more than once.]
ORGANIZATIONAL MEMBERS shall be (a) Michigan-based
associations which represent statewide segments of the
nonprofit sector, or (b) other broad-based Michigan
organizations. Such organizations chosen to be
Organizational Members must each have as a central concern
or must have a substantial impact on the advancement of
philanthropy, voluntarism and the nonprofit sector, and must
support the purposes of this Forum. Current Members shall
nominate and duly elect new Organizational Members with due
care to achieve breadth, depth and balance in the Forum's
deliberations. As much as reasonably possible, Members
shall be non-duplica~ive in their fields and membership
bases.
Each Organizational Member shall designate two voting
representatives who shall be known as TRUSTEES
[/, each carrying one vote and who shall serve
until the qualification and appointment of their
successors, or until their resignation or removal
from office/].

�Each Organizational Member shall determine and designate its
own representatives/Trustees, which shall consist of either
(a) the Chief (/Operational/] (Professional] Officer and a
Board Representative, or (b) two Board Representatives, in
cases where the organization has no Chief (/Operational/]
[Professional] Officer. Guidelines for selection of the
Board Representatives may be determined by the Trustees.
AT-LARGE MEMBERS shall be individuals of widely recognized
statewide prominence who contribute significantly to the
advancement of Michigan's nonprofit sector. At-Large
Members shall also be known as Trustees and shall each carry
one vote.
[NETWORK MEMBERS shall be elected froa among nonvoting
Network Associates (described below) to provide balance,
scope and flexibility or otherwise to strengthen the Board
and the Porum. To be elected, a Network Associate must have
as a central concern, or have an important impact on the
advancement of philanthropy, voluntarisa and the nonprofit
sector, and must sup~ort the purposes of this Porum. once
elected each NETWORK KEMBER shall designate a Representative
to serve as a Porum Trustee, who shall be either the chief
professional officer or a board representative.]
Together, the At-Large Members[,] [/and/] the designated
representatives of the Organizational Members[, and the
designated representatives of NETWORK MEMBERS] shall make up the
Board of Trustees, which shall develop policy for and oversee the
management of the business and property of the Forum. [All
Trustees shall have equal rights and privileges.]

(6)
[/Associate Members/] [Network Associates]. The
nonvoting designation (/ASSOCIATE MEMBERS/] ("Network
Associates"] shall be open to organizations which represent
networks of nonprofit members or statewide organizations
with demonstrated interest in or impact on the nonprofit
sector. The terms, obligations and privileges of
[/ASSOCIATE MEMBERSHIP/] (Network Associates] shall be
determined by the Board of Trustees.
(7) Other Members. Other categories of membership may be
created by the Board of Trustees, at its discretion, which
shall determine the terms, obligations and privileges of
such membership.
ARTICLE III:
(1)

Board of Trustees

Designation of Trustees. All properly designated
representatives of duly elected Organizational Members[,]
(/and/] all duly elected At-Large Members[, and properly

-2-

�desiqnated representative• of duly elected NETWORK MEMBERS]
(as defined in Article 1, Section 2 above) shall be
Trustees.
{2)

Terms of Office.
[/ALL/] Trustees [REPRESENTING
ORGANIZATIONAL XEMBERS] shall serve until the qualification
and appointment of their successors, or until their
resignation or removal from office.
[AT-LARGE MEMBERS shall
serve terms of tvo years and aay succeed themselves.
NETWORK MEMBERS shall serve two-year terms and may not
succeed themselves more than once.] All vacancies in the
Board may be filled by the Chair until the next regular
meeting of the Trustees.

(6)

Quorum. A quorum at any duly called meeting of the Trustees
shall consist of not less than a simple majority of the
Trustees -- including not less than one representative from
each of two-thirds of the ORGANIZATIONAL MEMBERS [and
elected NETWORK MEMBERS] and at least one AT-LARGE MEMBER.
Any proper action of those present at a duly called and
constituted meeting shall be the action of the Board and the
Membership.

-3-

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                    <text>MICHIGAN NONPROFIT FORUM
34 KELLOGG CENTER
EAST LANSING, MICIDGAN 48824-1022
Phone: 517/353-5038 Fax: 517/336-1327
An alliance to promote giving, volunteering and a strong, effective nonprofit sector in Michigan.

Minutes of the
MNF Membership Committee
Tuesday. March 19. 1991 -- 10:00 to 12:00
at the
Michigan Association of School Boards
421 W. Kalamazoo, Lansing, Michigan

Trustees Present: Barbara Goldman, Justin King, Len Young
Staff Present: Donna Clarke, Maryellen Lewis
1. Welcome and Introductions. As Committee Chair, Barbara Goldman welcomed
members and convened the meeting at 10:05.
2. Review of the Committee Charge. B. Goldman reviewed the charge from the Bylaws,
emphasizing this Committee's formative role in defining membership categories and
privileges. In a mature organization, this Committee's primary task will be to nominate
new Trustees and Officers. Now, however, the Committee must create an overall
membership structure -- consistent with the Bylaws -- and lay groundwork for an effective
membership campaign.
3. Discussion of Membership Categories. The Committee discussed the question of terms
for At-Large Members, without final recommendation. Most of the discussion addressed
the yet-unrefrned category of nonvoting Associate members. Several principles were
adopted:
-- That this category should be inclusive rather than exclusive.
-- That among its privileges are inclusion in the MNF information dissemination
network; participation in MNF committees and planning process;
opportunity to participate in forums, represent their constituencies in visible
ways, and use MNF briefs/updates/issue syntheses to strengthen their own
capacity to be of service (e.g., to include in their newsletters, share with
their members).
-- That the criteria for participation as a nonvoting Associate Membership should be
few and general, perhaps these: that the organization represent ... and
support the purposes and activities of the Forum.

�-- That among the special privileges of Associate Membership should be the
possibility of being selected by the Nominating Committee to fill one of five
new Trustee positions, created by a Bylaws Amendment.
4. Committee Recommendations to the Board. The Committee agreed tentatively to
recommend a Bylaws change, which will allow five new Trustee positions to be filled from
among the nonvoting Associate Members. The Committee discussed several principles:
--In selecting candidates, the Nominating Committee should give due consideration
to Board balance, scope and flexibility, and especially to filling perceived
gaps in Board coverage.
--The Elected Associate Members then would each designate one representative to
serve as MNF Trustee, for a two-year term. The Board should prepare
guidelines for this selection, as it did for Organizational Members. For
example, MNF might suggest that the Representatives be respected leaders,
influential persons capable of filtering useful information and insight
throughout their community of nonprofits.
The Committee also briefly discussed membership dues/contributions, a subject
which will also be considered by the Finance Committee. No consensus was reached on
whether to propose dues or voluntary contributions (which is the current format). Three
dues systems were mentioned: One based on a formula (e.g. , 0. 0125 % of the
organization's budget); a second with a stair-step structure based on overall budget size;
and a third with a stair-step structure based on personnel budget.
5. Follow-up tasks and Assignments to Staff. The Committee agreed to develop a set of
recommendations at its next meeting, for submission to the Finance Committee. B.
Goldman agreed to send an example of a good formula for membership dues. Staff was
charged with drafting a Bylaws Amendment for the Committee's consideration.
The next meeting was set for April 3 from 10:00 to 12:00, same place.
6. Adjournment. The Committee adjourned at 12:15.

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                    <text>MICIDGAN34NONPROFIT
FORUM
KELLOGG CENTER
EAST LANSING, MICHIGAN 48824-1022
Phone: 517/353-5038 Fax: 517/353-1872

Membership and Nominating Committee
Members of the Nominating Committee must all be Trustees.
The Nominating Committee shall recommend candidates for
ORGANIZATIONAL and AT-LARGE MEMBERS to the Board of
Trustees. The Nominating Committee shall recommend
candidates to the Board for the Offices of the Board. The
Committee shall perform such other duties as are incident to
this charge or are properly delegated by the Board of
Trustees.

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                    <text>MICIDGAN34NONPROFIT
FORUM
KELWGG CENTER
EAST LANSING, MICIDGAN 48824-1022
Phone: 517/353-5038 Fax: 517/353-1872
Memorandum
To: MNF Executive Committee
From: Robert E. Ivory, Finance Committee Chairman
Subject:
Date:

Proposed Budget Changes using 1990-91 Surpluses

May 1, 1991

Based on the recommendations of the 4/23 Finance Committee
meeting, our Executive Director spoke with Joel Orosz (our
Kellogg Program Officer) about budget changes utilizing some of
our budget surpluses from the first grant year. Based on those
discussions and the Committee's further deliberations on May 1,
the MNF Finance Committee unanimously recommends the changes
outlined below, using 1990-91 surpluses.
Please Note: We now have preliminary
approval to rollover our program funding
surpluses into programs for the second year.
The following proposed budget changes
leave those program surpluses intact, and
draw only from personnel and administrative
surpluses, while still leaving comfortable
surpluses in every line item.
I.

Creation of a New 1991-92 Staff Position from 1990-91
Personnel Budget Surpluses

We have preliminary approval from the W.K. Kellogg
Foundation to use most of the personnel budget surpluses for a
new staff position in the second year: Administrative Assistant
(salary range:
$24,000 to 28,000, plus 20% fringe benefits).
That position is built into the Core Budget and the proposed
membership income, so it will be covered by new income in years 3
and thereafter.
RATIONALE: In the first six start-up months, a
complete staff of two was entirely adequate. Now, however,
t hat all MNF committees are operating, and now that field
contacts are increasingly important, a third pair of hands
is critical for basic operations. This position will become
ever more important as we expand our internships and
program-related staff.

�Responsibilities of this person will include:
coordinating meetings and managing conferences, providing
staff support to committees, supervising students interns,
managing memberships, producing the newsletter, managing
office staff, and other duties under the direction of the
Executive Director.
The MNF Finance Committee unanimously
recommends approval of the creation of this
new staff position, authorizinq the Executive
Director to fill the position at the
beqinninq of the second qrant year (June
1991).
II.

Funding for additional Computer Technology, including a
small Local Area Network CLAN) and software

We also have preliminary approval from the Kellogg
Foundation to transfer up to $11,500 from administrative
surpluses (rent, postage, phone, copying, printing) to expand
MNF's office technology, in order to accommodate the new staff
member and anticipated program needs during the next few years.
{A comfortable surplus will still be left in each line item.)
RATIONALE: According to Joel Orosz, the Kellogg
Foundation's intent is to support the start-up of the Forum,
including preparing MNF for the years ahead. That includes
investing in systems that will last and grow with MNF,
rather than (as he put it) "cobbling together enough to get
by."
With the new staff member, MNF will need one additional
computer. One computer has already reached memory capacity,
and both current computers must be upgraded to handle
desktop publishing software. With added interns and any
program-related staff, MNF's needs will grow.
Witn advice from Joel Orosz and other Kellogg
Foundation staff, our Executive Director is exploring ways
to expand MNF's computer capacity in light on long-range
needs, including "networking" current and one additional
computers and adding related software. In addition, at
Kellogg's suggestion, she is looking into the purchase of a
laptop computer for use in the field.
The MNF Finance Committee unanimously
recommends approval of this budqet chanqe
transferrinq up to $11,500 from 1990-91
surpluses to the "Furniture/Equipment"
cateqory, for use in upqradinq MNF's computer
systems and related office technoloqy.
ref: I.1

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                    <text>MICIDGAN34NONPROFIT
FORUM
KELWGG CENTER
EAST LANSING, MICHIGAN 48824-1022
Phone: 5171353-5038 Fax: 5171353-1872

RECOMMENDED POSITION
ON
FINANCIAL ACCOUNTING STANDARDS BOARD
NONPROFIT ACCOUNTING PROPOSALS

Background
The Financial Accounting Standards Board (FASB), which sets
recognized standards for financial accounting and auditing, has
proposed three very significant changes in nonprofit corporation
accounting. The proposals threaten to erode financial support
for nonprofit organizations, create onerous administrative and
valuation burdens and distort the financial picture of nonprofit
corporations.
These proposed FASB standard changes would: 1.) Require
nonprofit organizations to count pledges as actual revenues
(rather than the general practice by nonprofits currently of
recording pledges at the time the cash payment is received); 2.)
Require nonprofits to record as revenue the value of all
contributions of works of art or other items of historical
significance and to appraise virtually all such items in order to
do so; and 3.) Require the value of services contributed to
nonprofit organizations to be recorded as current revenues.
Responses to and comments on these proposed changes are being
sought by the Financial Accounting Standards Board before it
renders a final decision.
RECOMMENDED MICHIGAN NONPROFIT FORUM POSITION
THAT THE PUBLIC POLICY COMMITTEE RECOMMEND THAT THE BOARD OF
DIRECTORS OF THE MICHIGAN NONPROFIT FORUM ADOPT A FORMAL POSITION
EMPHATICALLY OPPOSING THE PROPOSED FINANCIAL ACCOUNTING STANDARDS
BOARD'S CHANGES TO REQUIRE NONPROFIT ORGANIZATIONS TO RECORD AS
CURRENT REVENUES PLEDGES OF CONTRIBUTIONS, CONTRIBUTED WORKS OF
ART AND ITEMS OF HISTORIClL SIGNIFICANCE, AND CONTRIBUTED
SERVICES, WHICH WOULD DISTORT THE FINANCIAL STATEMENTS OF
NONPROFIT ORGANIZATIONS, CREATE ONEROUS ADMINISTRATIVE AND
APPRAISAL BURDENS, IMPOSE MISLEADING AND INACCURATE ASSUMPTIONS,
AND POTENTIALLY ERODE FINANCIAL SUPPORT FOR THE NONPROFIT SECTOR;
AND
FURTHER, THAT THE MICHIGAN NONPROFIT FORUM EXECUTIVE
DIRECTOR BE ASKED TO CONVEY THIS POSITION TO THE FINANCIAL
ACCOUNTING STANDARDS BOARD.

�RATIONALE
1.)

The FASB standard to require accrual recording of
pledges as current revenues would force nonprofit
organizations to abandon the current practice generally
of recording pledges at the time the cash payment is
received. The proposed standard fails to recognize
that 100\ of pledges do not always translate into
actual revenues. The line between a firm pledge and a
statement of intent is not always clear. Though there
have been some court decisions supporting legal
enforcement of pledges, it is ridiculous to imply that
nonprofits would or could go to court to enforce
pledges. To do so would alienate donors and depress
the willingness of people to pledge. And to count
pledges as revenues distorts the financial statements,
showing a higher level of income than is accurate or
realistic.

2.)

Requiring donated art and historical works to be
appraised and recorded as revenues would be an
unreasonable and unnecessarily costly imposition. such
gifts are rarely assets which could be sold at their
appraised value to produce revenues, if the donor
desired to do so. And since donors give out of a
desire to support a charitable cause rather than on the
financial strength or statements of the organization,
the request is simply unnecessary.

3.)

To record contributed services as revenues would create
an administrative nightmare, forcing major new systems
to track such services and methods of valuing them.
And philosophically, it desecrates or trivializes the
spirit of voluntarism which is at the heart of the
nonprofit sector, translating it from something which
is unique to just another thing with a price tag
attached to it.

�RECOMMENDED POSITION PAPER
ON
FEDERAL TAX DEDUCTIBILITY OF CHARITABLE CONTRIBUTIONS
MICHIGAN NONPROFIT FORUM

Background
Historically, Congress has provided in the Internal Revenue Code for the
full deductibility from income taxes of charitable contributions to
recognized nonprofit organizations holding Federal 501 (c) tax-exempt status
and organized and operated for religious, charitable, scientific,
educational and certain other purposes. For many years, that full
deductibility of charitable contributions has been available to taxpayers
filing Schedule A as part of the long-form tax filing.
In 1981, the Congress established a new "non-itemizer" charitable
contribution deduction of up to $100 for persons who file the short form
and do not utilize Schedule A ~ Regrettably, the non-itemizer deducti on was
repealed in 1986.
Then in 1990, the Congress established a floor or threshhold of 3% of
i ncome to be subtracted from Schedule A deductions (including charitable
contributions) before recognizing them for tax purposes, for persons filing
individual returns with income above $100,000 and for joint filers
reporting income above $150,000. This new threshhold provision in the
Internal Revenue Code will "sunset" or expire in 1996 unless it is renewed
by the Congress.
RECOMMENDED MICHIGAN NONPROFIT FORUM POSITION
T HE PUBLIC POLICY COMMITTEE RECOMMENDS THAT THE MICHIGAN
NONPROFIT FORUM ADOPT A POSITION URGING CONGRESS NOT TO RENEW (AND
CERTAINLY NOT TO INCREASE) THE 3% FLOOR OR SUBTRACTION FROM
SCHEDULE A DEDUCTIONS (INCLUDING CHARITABLE CONTRIBUTIONS) FROM
TAXPAYERS WITH HIGHER INCOMES, BECAUSE SUCH A FLOOR IS A
PHILOSOPHICAL AND PRACTICAL DISCOURAGEMENT TO CHARITABLE
CON T RIBUTIONS WHICH ARE SO CRITICAL TO THE ABILITY OF NONPROFIT
ORGANIZATIONS TO PERFORM SERVICES WHICH ARE SO VITAL TO THE HEALTH,
EDUCATION AND WELFARE OF THE NATION, PARTICULARLY THOSE OF MODEST
MEANS OR FROM DISADVANTAGED BACKGROUNDS, AND WHICH ENORMOUSLY
REDUCE THE DEMANDS AND BURDENS ON GOVERNMENT; AND
FURTHER, IT IS RECOMMENDED THAT THE MICHIGAN NONPROFIT FORUM
BOARD OF DIRECTORS ADOPT A POSITION URGING CONGRESS TO RESTORE T HE
NON-ITEMIZER CHARITABLE CONTRIBUTIONS TO FURTHER FOSTER THE
SERVICES CITED ABOVE AND TO ENCOURAGE TAXPAYERS OF MODEST MEANS T O
CONTRIBUTE ; AND
FURTHER, IT IS RECOMMENDED THAT THE EXECUTIVE DIRECTOR BE
AUTHORIZED TO COMMUNICATE THESE POSITIONS AND CONCERNS AS
APPROPRIATE.

�-2-

Rationale
Generous charitable g1v1ng and the eleemosynary spirit and hallmarks of our
American society are absolutely essential to the ability of the nonprofit
sector to serve so substantially the general welfare, health, education and
cultural vitality of our pluralistic nation. Enlightened tax policies
which recognize and encourage charitable contributions to qualifying
nonprofit organizations are critically important, and have long been
recognized in American law.
Both the repeal of the non-itemizer deduction (granted by a recent
innovation in tax policy) and the imposition of a 3% floor on Schedule A
deductions for higher income taxpayers are distressing erosions in such
enlightened tax policy toward the nonprofit sector. The continuation
beyond its "sunset" date and any increase in the 3% threshhold would
constitute a very serious and damaging discouragement and depression in
charitable giving. Congress should be reminded of this regularly between
now and the sunset date.
EOB :bg:40.14

�MICIDGAN NONPROFIT FORUM
34 KELWGG CENTER
EAST LANSING, MICIDGAN 48824-1022
Phone: 5171353-5038 Fax: 517/353-1872

Proposed Position Statement
on the
Bulk Mail Rate Increase for Nonprofit Organizations
BACKGROUND
In the past, nonprofit organizations have paid a lower, or
"preferred" rate to mail bulk materials, including programrelated materials and solicitation letters for tax-exempt
contributions.
In February, that rate increased substantially ,
and current proposals could increase the rate in October by as
much as another 45%.
RECOMMENDATION:
THAT THE BOARD OF THE MICHIGAN NONPROFIT FORUM
UNANIMOUSLY ADOPT A POSITION URGING FULL FUNDING OF THE
PREFERRED BULK MAILING RATE FOR NONPROFIT
ORGANIZATIONS.
FURTHER, THAT THE EXECUTIVE DIRECTOR BE AUTHORIZED
TO CONVEY THIS POSITION TO THE MICHIGAN CONGRESSIONAL
DELEGATION AND MEMBERS OF THE CONFERENCE COMMITTEE, AND
TO NOTIFY MNF TRUSTEES AND OTHER NONPROFIT LEADERS
THROUGHOUT MICHIGAN.
Rationale:
In order to maintain the rate at post-February levels,
Congress must earmark $649 million specifically for this purpose .
Unless Congress appropriates full funding in the next few weeks ,
the nation's nonprofit sector will face a significant handicap in
the challenging years ahep d.
Both the House and Senate budget committees have recommended
reduced funding.
In the next week or so, their recommendations
will go to a Conference Committee that has yet to be appointed
after which allocation decisions will be made by Congress.
Time is limited, but the decision has such far-reaching
implications that it deserves our deliberate participation.

�</text>
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                    <text>MICIDGAN34NONPROFIT
FORUM
KELWGG CENTER
EAST LANSING, MICIDGAN 48824-1022
Phone: 5171353-5038 Fax: 5171353-1872

Executive Committee
The Executive Committee shall consist of the Officers, the
Chairs of Standing Committees, the immediate past Board
Chair, and one other Trustee designated by the present Board
Chair. The Board Chair shall chair the Executive Committee.
The Executive Committee shall be empowered to act on behalf
of the Board of Trustees (1) in recommending to the Board
appropriate matters for its consideration at scheduled Board
meetings;
(2) in implementing and developing details of
pol icy positions previously adopted by the Board;
(3) in
addressing and enacting ~olicy matters delegated by the
Board;
(4) in emergencies and between Board meetings when
prompt policy attention is required (subject to subsequent
reporting and, where appropriate, ratification by the
Boa rd); and (5) in personnel matters and oversight relating
to the Executive Director.

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