Linking overhead expenses and nonprofit effectiveness : evidence from Habitat for Humanity
Gespeichert in:
| Autor*in: |
Berrett, Jessica L. [verfasserIn] |
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| Format: |
E-Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
2022 |
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| Schlagwörter: |
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| Übergeordnetes Werk: |
Enthalten in: Nonprofit management & leadership - Hoboken, NJ : Wiley, 1990, 32(2022), 4 vom: Sommer, Seite 509-530 |
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| Übergeordnetes Werk: |
volume:32 ; year:2022 ; number:4 ; month:22 ; pages:509-530 |
| Links: |
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| DOI / URN: |
10.1002/nml.21492 |
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| Katalog-ID: |
1810749859 |
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| 982 | |2 26 |1 00 |x DE-206 |b Public scrutiny of the nonprofit sector often focuses on excessive overhead spending, seeing it as an obstacle to mission fulfillment. Yet, there have been few prior studies on the impact of overhead expenditures on the effectiveness of nonprofit organizations. Building and utilizing a unique dataset of Habitat for Humanity affiliates across the United States between 2010 and 2016, this paper analyses the relationship between overhead spending and effectiveness using fixed effects and mediation models. Results indicate that an increase in the overhead ratio leads to greater nonprofit effectiveness in terms of more houses built and revenue raised. However, findings suggest that overhead ratios of more than 15% yield positive but diminishing returns. Findings also show that organizational capacity indicators such as investments into salaries, professional fees, marketing, information technology, and fundraising mediate a positive relationship between the overhead ratio and nonprofit effectiveness. Implications for both scholars and practitioners are discussed. | ||
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10.1002/nml.21492 doi (DE-627)1810749859 (DE-599)KXP1810749859 DE-627 ger DE-627 rda eng Berrett, Jessica L. verfasserin aut Linking overhead expenses and nonprofit effectiveness evidence from Habitat for Humanity Jessica L. Berrett 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier infrastructure spending (dpeaa)DE-206 nonprofit effectiveness (dpeaa)DE-206 nonprofit starvation cycle (dpeaa)DE-206 overhead myth (dpeaa)DE-206 overhead spending (dpeaa)DE-206 Enthalten in Nonprofit management & leadership Hoboken, NJ : Wiley, 1990 32(2022), 4 vom: Sommer, Seite 509-530 Online-Ressource (DE-627)341899771 (DE-600)2069718-1 (DE-576)114617910 1542-7854 nnns volume:32 year:2022 number:4 month:22 pages:509-530 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/nml.21492 Verlag lizenzpflichtig https://doi.org/10.1002/nml.21492 Resolving-System lizenzpflichtig GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 32 2022 4 22 509-530 26 01 0206 4169730496 x1z 18-07-22 26 00 DE-206 Public scrutiny of the nonprofit sector often focuses on excessive overhead spending, seeing it as an obstacle to mission fulfillment. Yet, there have been few prior studies on the impact of overhead expenditures on the effectiveness of nonprofit organizations. Building and utilizing a unique dataset of Habitat for Humanity affiliates across the United States between 2010 and 2016, this paper analyses the relationship between overhead spending and effectiveness using fixed effects and mediation models. Results indicate that an increase in the overhead ratio leads to greater nonprofit effectiveness in terms of more houses built and revenue raised. However, findings suggest that overhead ratios of more than 15% yield positive but diminishing returns. Findings also show that organizational capacity indicators such as investments into salaries, professional fees, marketing, information technology, and fundraising mediate a positive relationship between the overhead ratio and nonprofit effectiveness. Implications for both scholars and practitioners are discussed. |
| spelling |
10.1002/nml.21492 doi (DE-627)1810749859 (DE-599)KXP1810749859 DE-627 ger DE-627 rda eng Berrett, Jessica L. verfasserin aut Linking overhead expenses and nonprofit effectiveness evidence from Habitat for Humanity Jessica L. Berrett 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier infrastructure spending (dpeaa)DE-206 nonprofit effectiveness (dpeaa)DE-206 nonprofit starvation cycle (dpeaa)DE-206 overhead myth (dpeaa)DE-206 overhead spending (dpeaa)DE-206 Enthalten in Nonprofit management & leadership Hoboken, NJ : Wiley, 1990 32(2022), 4 vom: Sommer, Seite 509-530 Online-Ressource (DE-627)341899771 (DE-600)2069718-1 (DE-576)114617910 1542-7854 nnns volume:32 year:2022 number:4 month:22 pages:509-530 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/nml.21492 Verlag lizenzpflichtig https://doi.org/10.1002/nml.21492 Resolving-System lizenzpflichtig GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 32 2022 4 22 509-530 26 01 0206 4169730496 x1z 18-07-22 26 00 DE-206 Public scrutiny of the nonprofit sector often focuses on excessive overhead spending, seeing it as an obstacle to mission fulfillment. Yet, there have been few prior studies on the impact of overhead expenditures on the effectiveness of nonprofit organizations. Building and utilizing a unique dataset of Habitat for Humanity affiliates across the United States between 2010 and 2016, this paper analyses the relationship between overhead spending and effectiveness using fixed effects and mediation models. Results indicate that an increase in the overhead ratio leads to greater nonprofit effectiveness in terms of more houses built and revenue raised. However, findings suggest that overhead ratios of more than 15% yield positive but diminishing returns. Findings also show that organizational capacity indicators such as investments into salaries, professional fees, marketing, information technology, and fundraising mediate a positive relationship between the overhead ratio and nonprofit effectiveness. Implications for both scholars and practitioners are discussed. |
| allfields_unstemmed |
10.1002/nml.21492 doi (DE-627)1810749859 (DE-599)KXP1810749859 DE-627 ger DE-627 rda eng Berrett, Jessica L. verfasserin aut Linking overhead expenses and nonprofit effectiveness evidence from Habitat for Humanity Jessica L. Berrett 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier infrastructure spending (dpeaa)DE-206 nonprofit effectiveness (dpeaa)DE-206 nonprofit starvation cycle (dpeaa)DE-206 overhead myth (dpeaa)DE-206 overhead spending (dpeaa)DE-206 Enthalten in Nonprofit management & leadership Hoboken, NJ : Wiley, 1990 32(2022), 4 vom: Sommer, Seite 509-530 Online-Ressource (DE-627)341899771 (DE-600)2069718-1 (DE-576)114617910 1542-7854 nnns volume:32 year:2022 number:4 month:22 pages:509-530 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/nml.21492 Verlag lizenzpflichtig https://doi.org/10.1002/nml.21492 Resolving-System lizenzpflichtig GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 32 2022 4 22 509-530 26 01 0206 4169730496 x1z 18-07-22 26 00 DE-206 Public scrutiny of the nonprofit sector often focuses on excessive overhead spending, seeing it as an obstacle to mission fulfillment. Yet, there have been few prior studies on the impact of overhead expenditures on the effectiveness of nonprofit organizations. Building and utilizing a unique dataset of Habitat for Humanity affiliates across the United States between 2010 and 2016, this paper analyses the relationship between overhead spending and effectiveness using fixed effects and mediation models. Results indicate that an increase in the overhead ratio leads to greater nonprofit effectiveness in terms of more houses built and revenue raised. However, findings suggest that overhead ratios of more than 15% yield positive but diminishing returns. Findings also show that organizational capacity indicators such as investments into salaries, professional fees, marketing, information technology, and fundraising mediate a positive relationship between the overhead ratio and nonprofit effectiveness. Implications for both scholars and practitioners are discussed. |
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10.1002/nml.21492 doi (DE-627)1810749859 (DE-599)KXP1810749859 DE-627 ger DE-627 rda eng Berrett, Jessica L. verfasserin aut Linking overhead expenses and nonprofit effectiveness evidence from Habitat for Humanity Jessica L. Berrett 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier infrastructure spending (dpeaa)DE-206 nonprofit effectiveness (dpeaa)DE-206 nonprofit starvation cycle (dpeaa)DE-206 overhead myth (dpeaa)DE-206 overhead spending (dpeaa)DE-206 Enthalten in Nonprofit management & leadership Hoboken, NJ : Wiley, 1990 32(2022), 4 vom: Sommer, Seite 509-530 Online-Ressource (DE-627)341899771 (DE-600)2069718-1 (DE-576)114617910 1542-7854 nnns volume:32 year:2022 number:4 month:22 pages:509-530 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/nml.21492 Verlag lizenzpflichtig https://doi.org/10.1002/nml.21492 Resolving-System lizenzpflichtig GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 32 2022 4 22 509-530 26 01 0206 4169730496 x1z 18-07-22 26 00 DE-206 Public scrutiny of the nonprofit sector often focuses on excessive overhead spending, seeing it as an obstacle to mission fulfillment. Yet, there have been few prior studies on the impact of overhead expenditures on the effectiveness of nonprofit organizations. Building and utilizing a unique dataset of Habitat for Humanity affiliates across the United States between 2010 and 2016, this paper analyses the relationship between overhead spending and effectiveness using fixed effects and mediation models. Results indicate that an increase in the overhead ratio leads to greater nonprofit effectiveness in terms of more houses built and revenue raised. However, findings suggest that overhead ratios of more than 15% yield positive but diminishing returns. Findings also show that organizational capacity indicators such as investments into salaries, professional fees, marketing, information technology, and fundraising mediate a positive relationship between the overhead ratio and nonprofit effectiveness. Implications for both scholars and practitioners are discussed. |
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Yet, there have been few prior studies on the impact of overhead expenditures on the effectiveness of nonprofit organizations. Building and utilizing a unique dataset of Habitat for Humanity affiliates across the United States between 2010 and 2016, this paper analyses the relationship between overhead spending and effectiveness using fixed effects and mediation models. Results indicate that an increase in the overhead ratio leads to greater nonprofit effectiveness in terms of more houses built and revenue raised. However, findings suggest that overhead ratios of more than 15% yield positive but diminishing returns. Findings also show that organizational capacity indicators such as investments into salaries, professional fees, marketing, information technology, and fundraising mediate a positive relationship between the overhead ratio and nonprofit effectiveness. Implications for both scholars and practitioners are discussed.</subfield></datafield></record></collection>
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| score |
7.400078 |