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Do organizational factors and financial performance measures impact the decisions of funding sources of Faith Based organizations?
Kamala Raghavan,
Robert Morris University
Lynne Lampkin, Robert Morris University
ABSTRACT. This study examined the impact of organizational factors and financial performance measures of faith based organizations (FBO) in Pennsylvania and Ohio on the decisions of the funding sources. Organizational factors such as size, age, and type of service, and financial performance measures such as expense, profitability, liquidity, and solvency ratios were gathered from the data on IRS form 990. This study found that the federal government’s Charitable Choice provisions of 1996 and the Office of Faith-Based and Community Initiatives established in 2001 have led to increased funding for FBO. The results of this empirical study showed that government funding is affected positively by age of the FBO, and negatively by its size; direct public support of FBO is affected negatively by its debt ratio. All of the above relationships were statistically significant.
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