A Perfect Storm: A Case in Nonprofit Financial Reporting
Bibliographic record
Abstract
ABSTRACT This case provides an opportunity to examine numerous issues related to financial reporting for nonprofits, including the usefulness of generally accepted accounting principles, the level of assurance provided by an audit, the importance of each of the three basic financial statements and notes, and the financial reporting requirements for nonprofits. We specifically highlight the function of the media in financial disclosure for nonprofits. Students are able to see firsthand the type of financial reporting that may result if GAAP is not followed and there is no audit. Moreover, students have the opportunity to learn how incomplete financial reporting affects the relationship between stakeholders and administrators in a nonprofit environment. The case centers around actual events that occurred in the Roman Catholic Archdiocese of New Orleans from 2001 to 2009, and therefore provides a realistic learning environment. Finally, the case provides students the opportunity to engage in role-playing as financial managers and stakeholders.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.006 | 0.016 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.001 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.016 | 0.008 |
| Scholarly communication | 0.007 | 0.005 |
| Open science | 0.002 | 0.006 |
| Research integrity | 0.008 | 0.007 |
| Insufficient payload (model declined to judge) | 0.005 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".