P. 12-9

Not-for-profit organizations should be expected to devote their resources to carrying out their missions, not to fund-raising or administration.

Refer to the financial statements of the March of Dimes for 2013 presented in Table 12-8.

Did the organization exert a greater fiscal effort on fund-raising in 2013 than it did in 2012?

Did it direct more of its revenues toward mission-oriented programs rather than to administrative or fund-raising activities?

Based on the guidelines set forth in this chapter, did the March of Dimes spend excessively on fund-raising or administration?