Nonprofit Mergers Worksheets

Pre- and Post-Merger Organizational Profile

The following instrument is used by La Piana Associates, Inc. to assess the starting point for merger participants. The same instrument is then used again after the merger is implemented in order to determine some of the outcomes of the process. You may find it useful to conduct your own pre- and post-merger surveys to gather outcome information for management, the board, or funders.

Fill in this sheet for each participating organization at the beginning of a project, and one for any/all resulting organization(s) at the conclusion of the project. We will continue with evaluations at designated intervals thereafter.

Identifying information
Organization name
Mission
(Considering) partnering with
Subsector
 health  human services  environment  arts
 advocacy  education  other:
Geography/Catchment area
Date founded / Budget size
Number of staff (FT, PT, and FTE)
Primary motivation for strategic restructuring
Source of funds for the strategic restructuring effort
Self / % / amt:
Local government / % / amt:
Foundation/Corporate / % / amt:
Other / % / amt:
Unfunded need / % / amt:
Financial indicators
Year
Total Budget
Fund Balance
amount:
as a percentage of total assets:
Current Ratio
current assets ÷ current liabilities
Quick Ratio
[cash + marketable securities + accounts receivable] ÷ current liabilities
Days of Working Capital
([current assets - current liabilities] ÷ \[total operating expense - depreciation expense]) × 365
Days of Cash on Hand
([cash + marketable securities] ÷ [total operating expense - depreciation expense]) × 365
Net Operating Income
revenue excess or deficiency ÷ expenses
Net Operating Ratio
net operating income ÷ total operating income
Dollars spent on administration and overhead
amount (include all nonprogram costs):
as a percentage of total assets:
Funding Mix (indicate % of each type)
Government:
Foundation:
Corporate:
Individual donors:
Earned income:
Was an audit done?
Are there written financial and administrative policies and procedures for this organization? /  / Yes /  / No
Human resource indicators
Year
Annual percentage turnover
Management staff:
Line staff:
Average annual pay raise (percentage)
Management staff:
Line staff:
Benefits offered
 Health insurance for employees /  Child care for employees’ dependents
 Dental insurance for employees /  403(b) (or other) retirement savings plan
(no employer contributions)
 Health insurance for employees’ dependents /  Employer contributions to a 403(b) (or other) retirement savings plan
 Dental insurance for employees’ dependents /  Other:
 Long-term disability insurance /  Other:
 Life insurance /  Other:
 Accidental death and dismemberment insurance /  Other:
 Vision insurance /  Other:
 Vacation time
 Flexible schedule
Staff development policies (training, career development, etc.)
Are personnel policies and guidelines written down in any kind of formal document or manual?
Do all employees get a copy of this manual?
Language Capacity (as related to service delivery)
Program / Service
(break out if desired) / Language / # of people offering services in this language (FTE)
Average years of job-relevant experience:
Use of Volunteers
Year
Number of Individual (non-board) Volunteers
Total Volunteer Hours Contributed
Governance Indicators
Year
Number of board members
Annual percentage turnover of board members
Number of meetings held annually
Average attendance at board meetings
Is there an assessment of the board’s performance?
Is there a “board book” or other written set of guidelines for board members?
Are minutes recorded and kept for each meeting?
What offices are filled at the current time?
 President  VP  Secretary  Treasurer  Other:
What standing committees exist?
Do you have an advisory board?
 Yes  No If yes, how large (# of members)?
How often does it meet?
What other advisory bodies exist (if any)?
Fundraising Indicators
Year
Number of fundraising staff (FTE)
Cost of fundraising
Number of major donors
(Major donor = contributes > $ )
Percent of board members donating money
Total board contributions
Does the agency have a written fundraising plan?
What types of fundraising does the organization do?
 Direct mail
 Personal solicitation
 Solicitation of planned gifts
 Special events
 Grant proposals
 Entrepreneurial ventures (selling client-made products, thrift store, etc.)
 Cause-related marketing arrangements with for-profit companies
 Other (please specify):
Programmatic Indicators
Number of programs ______
Program / # of people served / Definition of a service unit / Total
service units
Demographics: What types of people do you serve? Indicate using percentages in the blanks below.
Age / Annual Income / Ethnicity / Gender / Sexual Orientation
< 5 / Poverty level or below / African American / Bisexual / Gay
5 – 12 / Low income / Asian American / Female / Lesbian
13 – 18 / Medium income / Caucasian / Male / Straight
19 – 21 / High income / European / Transgender
22 – 30 / Hispanic / Latino
31 – 50 / Native American
51 – 65 / Pacific Islander
> 65 / Other:
Do you keep track of how many client/patron complaints you get?  Yes  No
If yes, how many do you get per month (average)?
Do you keep track of client/patron turnover?  Yes  No
If yes, what is your turnover like now?
How do you measure success as an organization?
Do you use a scale? If so, what is it?
What is your current score on this measure?
Government Contract Performance Rating (if applicable):

The above questions may not all apply to all organizations. If this organization does work that cannot fairly be described or evaluated through the programmatic questions above, please write a few notes below that would be relevant. (For example, an arts organization might list size of collections, number of patrons/year, number of performances/year, growth in ticket sales, and so forth.)10

10 We welcome suggestions for appropriate questions for organizations operating in different subsectors. Please direct all suggestions to .

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