Lampkin Lynne, Raghavan Kamala
Robert Morris University, USA.
J Health Hum Serv Adm. 2008 Winter;31(3):332-55.
This study examined the impact of organizational characteristics and financial performance measures of faith based organizations (FBOS) in Pennsylvania and Ohio on the decisions of the funding sources. Organizational characteristics of size, age, and type of service, and financial performance measures such as expense, liquidity, and solvency ratios were gathered from the data on IRS form 990 for 97 FBOS for the period of 1995 to 2004. The study found that the 1996 Charitable Choice provisions and the 2001 Office of Faith-Based and Community Initiatives have led to increased government funding for FBOS. The results showed that government funding of FBOS is affected positively by age of the FBO, and negatively by its size. For smaller FBOS, savings ratio had a negative relationship to government funding and a positive relationship to direct public support. For social service FBOS government funding was positively affected by age and negatively affected by size and debt ratio, while days-cash-on-hand had a negative impact on direct public support. All of the above relationships were statistically significant.
本研究考察了宾夕法尼亚州和俄亥俄州基于信仰的组织（FBO）的组织特征和财务绩效指标对资金来源决策的影响。从1995年至2004年97个FBO的美国国税局990表格数据中收集了规模、年龄、服务类型等组织特征，以及费用、流动性和偿付能力比率等财务绩效指标。研究发现，1996年的《慈善选择条款》和2001年的基于信仰和社区倡议办公室导致政府对FBO的资金增加。结果表明，FBO的政府资金受到FBO年龄的正向影响，而受到其规模的负向影响。对于规模较小的FBO，储蓄率与政府资金呈负相关，与直接公众支持呈正相关。对于社会服务FBO，政府资金受到年龄的正向影响，受到规模和债务比率的负向影响，而手头现金天数对直接公众支持有负面影响。上述所有关系均具有统计学意义。
