Table 5. Examples of information to... | Emerald Publishing

Table 5.

Examples of information to include in flash reports

Type	Description	Reason	Support
Financial	Opening, closing and year-to-date cash balances	Provides a sense of the cash position, financial stability and extent of reserves	D1, D5-6, P4-8, A1-2, C1, S2-3
	Donations broken down into useful categories, such as by type (ad hoc versus recurring) and conditions attached to them	Improves understanding the diversity of funding streams. The YTD reflects the COs current year fundraising success	D1-6, P1-8, A1-2, C1, S1-3
	Expenses using appropriate categories, such as related to management and charitable operations	Provides a sense of how funds are used, specifically for management and charitable operations	D1-6, P1-8, A1-2, C1 and see Sowa et al. (2004)
	Key management personnel salaries (or percentage of benchmark) and continuity/turnover ^[9]	Provides a sense of whether employees are over- or underpaid in evaluating performance. Staff turnover is also insightful	D1, D5, P1 – P4, A1 - 2, C1
	For asset-intensive COs, asset balances by category of material assets	Provides detail on what equipment and property is owned by the CO	D1, A1-2
	Split funds between how much cash is reserved for specific projects and unreserved	To assess how much free cash the CO has to satisfy its daily operational needs	D1, P6-8
Non-financial	Non-cash donations (for example, kilograms of clothing)	To assess whether non-financial support is growing, stagnant or dwindling	All interviewees
	Volunteer hours (split by appropriate task levels)	To assess trends in continued support from volunteers	All interviewees Tooley and Hooks (2020)
	Projects planned and completed	To provide a sense of the CO’s success in completing projects and planning	D1-4, P1-8, A1-2, C1
	A wish list of projects for the current financial year with estimated costs and funds already allocated to it	To enable donors to see which projects align with their CSR strategies	D1-4, P1-4, C1
	Summary of success stories and lessons learned from failures	To highlight the CO’s successes and help donors identify alignment with their own CSR strategies as well as provide a balance of good and bad news to reflect credibility and accountability	All interviewees

Type	Description	Reason	Support
Financial	Opening, closing and year-to-date cash balances	Provides a sense of the cash position, financial stability and extent of reserves	D1, D5-6, P4-8, A1-2, C1, S2-3
	Donations broken down into useful categories, such as by type (ad hoc versus recurring) and conditions attached to them	Improves understanding the diversity of funding streams. The YTD reflects the COs current year fundraising success	D1-6, P1-8, A1-2, C1, S1-3
	Expenses using appropriate categories, such as related to management and charitable operations	Provides a sense of how funds are used, specifically for management and charitable operations	D1-6, P1-8, A1-2, C1 and see Sowa et al. (2004)
	Key management personnel salaries (or percentage of benchmark) and continuity/turnover [9]	Provides a sense of whether employees are over- or underpaid in evaluating performance. Staff turnover is also insightful	D1, D5, P1 – P4, A1 - 2, C1
	For asset-intensive COs, asset balances by category of material assets	Provides detail on what equipment and property is owned by the CO	D1, A1-2
	Split funds between how much cash is reserved for specific projects and unreserved	To assess how much free cash the CO has to satisfy its daily operational needs	D1, P6-8
Non-financial	Non-cash donations (for example, kilograms of clothing)	To assess whether non-financial support is growing, stagnant or dwindling	All interviewees
	Volunteer hours (split by appropriate task levels)	To assess trends in continued support from volunteers	All interviewees Tooley and Hooks (2020)
	Projects planned and completed	To provide a sense of the CO’s success in completing projects and planning	D1-4, P1-8, A1-2, C1
	A wish list of projects for the current financial year with estimated costs and funds already allocated to it	To enable donors to see which projects align with their CSR strategies	D1-4, P1-4, C1
	Summary of success stories and lessons learned from failures	To highlight the CO’s successes and help donors identify alignment with their own CSR strategies as well as provide a balance of good and bad news to reflect credibility and accountability	All interviewees

Source(s): Authors’ own work