Not-for-profit not equal to no profit: profitability planning in not-for-profit organizations.
Contrary to common understanding, not-for-profit organizations must earn a profit in order to maintain fiscal solvency. This article presents a methodology to determine the appropriate profitability target with illustrations presented for a health maintenance organization.
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D002201:Capital Expenditures / Q000706:statistics & numerical data*; D005376:Financial Management / Q000706:statistics & numerical data*; D006279:Health Maintenance Organizations / Q000191:economics*; D007182:Income / Q000706:statistics & numerical data*; D007449:Investments / Q000706:statistics & numerical data; D017059:Models, Econometric; D009939:Organizations, Nonprofit / Q000191:economics*; D012306:Risk; D013997:Time Factors; D014481:United States