Extensive information about local charities can be obtained on the Internet. Visit GuideStar at www.guidestar.org. Select two not-for-profit health and welfare organizations that have a similar mission and are of relatively similar size (e.g., the Parkinsons Disease Foundation and the American Parkinson Disease Association). Suppose that you are an analyst for a foundation, and you are concerned with the long-term fiscal viability of the two entities.

1. Compare the two as to:

a. Proportion of resources directed to fund-raising

b. Proportion of resources directed to program activities

c. Percentage of revenues from contributions and grants

d. Percentage of revenues from user charges and other sources

e. Short-term liquidity

f. Burden of debt

g. Adequacy of fiscal resources

h. Current fiscal performance

2. Comment on which appears to be the more fiscally sound.