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Examining the Financial Vulnerabilit...

Northcentral University., Financial Management.

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Examining the Financial Vulnerability and Endowment Funds of Protestant Congregations.

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Examining the Financial Vulnerability and Endowment Funds of Protestant Congregations./
作者:	Preston, Cynthia.
面頁冊數:	139 p.
附註:	Source: Dissertation Abstracts International, Volume: 74-11(E), Section: A.
Contained By:	Dissertation Abstracts International74-11A(E).
標題:	Economics, Finance. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3571835
ISBN:	9781303287428

Examining the Financial Vulnerability and Endowment Funds of Protestant Congregations.
Preston, Cynthia.

Examining the Financial Vulnerability and Endowment Funds of Protestant Congregations. - 139 p.

Source: Dissertation Abstracts International, Volume: 74-11(E), Section: A.

Thesis (Ph.D.)--Northcentral University, 2013.

Declining participation and an expanding gap between giving and operating expenses are increasing the financial vulnerability of Protestant congregations in the United States. The rate that Protestant congregations close is lower than for any other type of nonprofit organization because endowment funds provide an alternate source of funding when giving from declining participation is insufficient to fund operating expenses. While giving to and participation in congregations in addition to clergy compensation have been researched, the use of endowment funding by congregations has not been. Based on the resource dependency theory and studies of financial vulnerability, the purpose of this quantitative non-experimental study was to evaluate the relationship between use of endowment funding and the congregational operational factors of participation, per capita giving, and per capita expenses which influence the financial vulnerability of Protestant congregations. The General Council on Finance and Administration of The United Methodist Church provided the data. The results of the Welch's t-test, (p-value = 0.228) > (alpha = 0.05), indicated that the downward trend in participation did not differ between congregations that use endowment funds to fund operating expenses and those that do not; however, the descriptive analysis of the data indicated that the mean participation between the two groups of congregations was different; congregations which used endowment funds (M = 70.628) had less participants than those that that did not (M = 158.035) in 2006. Trends in per capita giving, (p-value = 0.011 > a = 0.05), and per capita operating expense, (p-value = 0.015 > alpha= 0.05), did vary by use of endowment funds. The Pearson correlation coefficient analysis was used to determine that no relationship existed between the proportion of operating expenses funded by endowment funds to the operational factors of congregations that used endowment funds to fund operations. Specifically, the correlation for the proportion of endowment funds to participation resulted in p-value = 0.528 > alpha = 0.05; the correlation to per capita giving resulted in p-value = 0.175 > alpha = 0.05; and the correlation to per capita operating expense resulted in p-value = 0.532 > alpha = 0.05. Further research recommendations include analysis of congregations that used endowment funds occasionally, use of endowment funds by congregations that have closed, and endowment fund use policies at the congregation and denomination level.

ISBN: 9781303287428Subjects--Topical Terms:

626650
Economics, Finance.

Examining the Financial Vulnerability and Endowment Funds of Protestant Congregations.
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