The following information is summarized from the Ohio Association of Nonprofit Organization's Standards for Excellence documents. For more information on the Standards for Excellence, visit the OANO website at http://oano.org.

The Standards for Excellence program was first developed by the Maryland Association of Nonprofit Organizations (Maryland Nonprofits.) In developing the Standards, Maryland Nonprofits reviewed dozens of ethics codes and standards documents, conducted sector and public surveys, and established the volunteer Ethics and Accountability Initiative Founding Work Group. With substantial support from the Carnegie Corporation of New York, Maryland Nonprofits replicated the standards program in other states, including Ohio.

The intent of the Standards is to promote ethical practices and accountability in nonprofit organizations across Ohio. The standards build on applicable local, state and federal laws and go a step further. Based on fundamental values - such as honesty, integrity, fairness, respect, trust, responsibility, and accountability - these Standards describe how nonprofits are to be ethical and accountable in their program operations, governance, human resources, financial management, and fundraising. Eight Guiding Principles are provided, along with fifty-eight (58) Standards (more detailed performance benchmarks that will enable nonprofits to strengthen their operations.)

In Ohio, training and technical assistance is provided by the Ohio Association of Nonprofits (OANO) to help nonprofits meet the Standards. There is also a voluntary self-regulatory program by which organizations are evaluated based on their compliance with the performance indicators. The Standards for Excellence are intended to describe how the most well managed and responsibly governed organizations should and do operate. They provide benchmarks to determine how well an organization is fulfilling its obligations to those who benefit from its programs, to contributors, and to the public.

*The Maryland Association for Nonprofits recommends in its Standards for Excellence that organizations work for a 3-to-1 fundraising efficiency ratio over a five-year time period. For every $1 spent on fundraising, $3 should be raised. To get a more accurate fundraising ration, take the following information From the IRS 990 form: fundraising revenue amount plus the gross special event revenue, then compare that to the total fundraising expenses for those activities. Conducting a formal return on investment (ROI) at least every two years helps to identify the negative and positive outcomes of fundraisers. For smaller nonprofits, collaborating to conduct fundraisers can often help to draw a larger constituency and reduce duplicative expenses.

* Source: Causer, Craig. Nonprofit Times. 12/13/2004