CPOA flashcards
CPOA · Build recall with a focused review session.
32 cards. Read the term and the definition here. The deck at the top of this page is optional.
- Duty of loyalty
- A board member's obligation to act in the organization's best interest, avoiding self-dealing and disclosing conflicts so personal interests do not override mission.
- Quorum
- The minimum number of voting members who must be present for a governing body to conduct official business, as defined in the bylaws.
- Conflict of interest
- A situation where a director's personal, financial, or family interest could improperly influence judgment; managed by disclosure and recusal from discussion and vote.
- Theory of change
- A statement of how and why a desired change is expected to happen, including the causal assumptions connecting activities, outputs, and outcomes.
- Logic model
- A visual framework linking inputs and activities to outputs, short-term outcomes, and long-term impact, used to plan and evaluate programs.
- SMART objectives
- Objectives that are Specific, Measurable, Achievable, Relevant, and Time-bound, allowing progress to be tracked against a clear target.
- Balanced Scorecard
- A performance framework measuring performance across financial, customer, internal process, and learning-and-growth perspectives to balance leading and lagging indicators.
- SWOT analysis
- A structured assessment pairing internal strengths and weaknesses with external opportunities and threats to inform strategy formation.
- Current ratio
- Current assets divided by current liabilities; a liquidity measure of the organization's ability to meet short-term obligations.
- Net assets with restrictions
- Net assets subject to donor-imposed stipulations that are either purpose-restricted or time-restricted until the condition is satisfied.
- Functional expense allocation
- The process of distributing costs across program services, management and general, and fundraising on the statement of functional expenses.
- Operating reserve
- Unrestricted liquid net assets available to cover operating expenses during a shortfall; often expressed as months of average operating expenses.
- Variance analysis
- Comparing actual revenue and expense to budgeted amounts to identify favorable or unfavorable gaps and inform corrective action.
- Exempt vs non-exempt
- A U.S. Fair Labor Standards Act classification based on salary basis and duties tests that determines overtime eligibility, not job title.
- At-will employment
- An employment arrangement allowing either party to end the relationship at any time for any lawful reason, subject to contract and anti-discrimination limits.
- Volunteer lifecycle
- The sequence of recruitment, screening, orientation, training, placement, supervision, recognition, and exit that structures volunteer management.
- Turnover rate
- Separations during a period divided by average headcount for that period, expressed as a percentage of the workforce.
- Program fidelity
- The degree to which an intervention is delivered as designed; balancing fidelity with local adaptation preserves outcomes while fitting context.
- Outputs vs outcomes
- Outputs count units of service delivered, while outcomes describe changes in participants' knowledge, behavior, or condition resulting from services.
- Needs assessment
- A systematic process using surveys, interviews, focus groups, and secondary data to identify gaps between current and desired conditions.
- PDSA cycle
- Plan-Do-Study-Act, a structured improvement method for testing small changes, studying results, and scaling or adjusting based on evidence.
- Donor lifecycle
- The progression of identification, qualification, cultivation, solicitation, stewardship, and renewal that structures donor relationships over time.
- Cost to raise a dollar
- Total fundraising costs divided by total dollars raised; a benchmark of fundraising efficiency used alongside mission impact.
- Donor retention rate
- The percentage of prior-period donors who give again in the current period, calculated as returning donors divided by prior-year donors.
- Restricted gift
- A contribution the donor limits to a specific purpose or time period; it is recognized as revenue with donor restrictions until the condition is met.
- Private inurement
- The prohibited use of a tax-exempt organization's net earnings to benefit insiders such as officers, directors, or their families.
- Unrelated business income
- Income from a regularly carried-on trade or business not substantially related to the exempt purpose, which may be subject to unrelated business income tax.
- Charitable solicitation registration
- State-level registration generally required where an organization solicits donations, with requirements and thresholds varying by state.
- Stakeholder mapping
- Plotting stakeholders by interest and influence to prioritize engagement strategies such as manage closely, keep satisfied, or keep informed.
- Crisis communication sequence
- A response pattern of acknowledging the situation, taking appropriate responsibility, stating corrective action, and committing to follow-up.
- CIA triad
- The three information security objectives: confidentiality, integrity, and availability, used to frame controls and risk decisions.
- Least privilege
- An access-control principle granting users only the minimum permissions needed to perform their assigned duties, reducing security and integrity risk.