1.
Fresno, California
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Fresno (/ˈfrɛznoʊ/ FREZ-no is a city in California, United States, and the county seat of Fresno County. It covers about 112 square miles in the center of the San Joaquin Valley, named for the abundant ash trees lining the San Joaquin River, Fresno was founded in 1872 as a railway station of the Central Pacific Railroad before it was incorporated in 1885. The population of Fresno proper soared in the half of the 20th century. It was here in Fresno in 1958 that Bank of America first launched the BankAmericard credit card, Fresno is near the geographical center of California. It lies approximately 220 miles northeast of Los Angeles,170 miles south of the capital, Sacramento. Yosemite National Park is about 60 miles to the north, Kings Canyon National Park is 60 miles to the east, the county of Fresno was formed in 1856 after the California Gold Rush. It was named for the abundant ash trees lining the San Joaquin River, Millerton, then on the banks of the free-flowing San Joaquin River and close to Fort Miller, became the county seat after becoming a focal point for settlers. Other early county settlements included Firebaughs Ferry, Scottsburg and Elkhorn Springs, the San Joaquin River flooded on December 24,1867, inundating Millerton. Flooding also destroyed the town of Scottsburg on the nearby Kings River that winter, rebuilt on higher ground, Scottsburg was renamed Centerville. In 1867, Anthony McQeen Easterby purchased land bounded by the present Chestnut, Belmont, Clovis and California avenues, unable to grow wheat for lack of water, he hired sheep man Moses J. Church in 1871 to create an irrigation system. Building new canals and purchasing existing ditches, Church then formed the Fresno Canal and Irrigation Company, in 1872, the Central Pacific Railroad established a station near Easterbys—by now a hugely productive wheat farm—for its new Southern Pacific line. Soon there was a store around the station and the store grew the town of Fresno Station, many Millerton residents, drawn by the convenience of the railroad and worried about flooding, moved to the new community. Fresno became a city in 1885. By 1931 the Fresno Traction Company operated 47 streetcars over 49 miles of track, in 1877, William Helm made Fresno his home with a five-acre tract of land at the corner of Fresno and R streets. Helm was the largest individual sheep grower in Fresno County, in carrying his wool to market at Stockton, he used three wagons, each drawn by ten mules, and spent twelve days in making the round trip. Two years after the station was established, county residents voted to move the county seat from Millerton to Fresno, when the Friant Dam was completed in 1944, the site of Millerton became inundated by the waters of Millerton Lake. In extreme droughts, when the reservoir shrinks, ruins of the county seat can still be observed. In the nineteenth century, with so much wooden construction and in the absence of sophisticated firefighting resources, fires often ravaged American frontier towns, the greatest of Fresnos early-day fires, in 1882, destroyed an entire block of the city
2.
Charitable organization
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A charitable organization is a type of non-profit organization. It differs from types of NPOs in that it centers on philanthropic goals as well as social well-being. The legal definition of charitable organization varies according to the country, the regulation, tax treatment, and the way in which charity law affects charitable organizations also varies. Financial figures are important indicators to assess the sustainability of a charity. This information can impact a charitys reputation with donors and societies, and thus, Charitable organizations often depend partly on donations from for-profit-organizations. Such donations to charitable organizations represent a form of corporate philanthropy. Until the mid-18th century, charity was mainly distributed through parish relief, churches, almshouses, Charities were also responsible for education, health, housing and even prisons. It was in the Enlightenment era that charitable and philanthropic activity among voluntary associations, societies, gentlemans clubs, and mutual associations began to flourish in England and the upper-classes increasingly adopted a philanthropic attitude toward the disadvantaged. This new social activism was channeled into the establishment of charitable organizations and this emerging upper-class fashion for benevolence resulted in the incorporation of the first charitable organizations. This was the first such charity in the world and served as the precedent for incorporated associational charities everywhere. Jonas Hanway, another notable philanthropist of the era established The Marine Society in 1756 as the first seafarers charity, by 1763, the Society had recruited over 10,000 men and it was incorporated by an Act of Parliament in 1772. Hanway was also instrumental in establishing the Magdalen Hospital to rehabilitate prostitutes and these organizations were funded by subscription and run as voluntary associations. Charities also began to adopt campaigning roles, where they would champion a cause, the process was however a lengthy one being finally concluded when Saudi Arabia abolished slavery in 1962. This period also saw growing philosophical debate between those who championed state intervention and those who believed that private charities should provide welfare, thomas Malthus, the political economist, criticized poor relief for paupers on economic and moral grounds and proposed leaving charity entirely to the private sector. His views were influential and informed the Victorian laissez-faire attitude toward state intervention for the poor. During the 19th century, a profusion of charitable organizations were set up to alleviate the conditions of the working class in the slums. The Labourers Friend Society, chaired by Lord Shaftesbury in the United Kingdom in 1830, was set up to working class conditions. This included the promotion of allotment of land to labourers for cottage husbandry that later became the allotment movement and this was one of the first housing associations, a philanthropic endeavour that flourished in the second half of the nineteenth century brought about by the growth of the middle class
3.
Back office
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A back office in most corporations is where tasks dedicated to running the company itself take place. Although the operations of an office are seldom prominent, they are a major contributor to a business. Broadly speaking, back office includes roles that affect the left side of business trading statement, back offices may be located somewhere other than company headquarters. Many are in areas and countries with cheaper rent and lower labor costs, some office parks provide back offices for tenants whose front offices are in more expensive neighborhoods. Back office functions can be outsourced to consultants and contractors, including ones in other countries, examples of back-office tasks include IT departments that keep the phones and computers running, accounting, and human resources. These tasks are supported by back-office systems, secure e-commerce software that processes company information. A back-office system will keep a record of the sales and purchase transactions. Invoices, receipts, and reports can also be produced by the back-office system, maintaining your web content and technology. Management Information Systems for the Information Age Toronto, McGraw-Hill MSN Encarta Dictionary
4.
Fundraising
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Fundraising is a significant way that non-profit organizations may obtain the money for their operations. Many non-profit organizations take advantage of the services of professional fundraisers and these fundraisers may be paid for their services either through fees unrelated to the amounts of money to be raised, or by retaining a percentage of raised funds. The latter approach is expressly forbidden under the Code of Ethics of the Association of Fundraising Professionals, however, by far the most common practice of American non-profits is to employ a staff person whose main responsibility is fund raising. This person is paid a salary like any employee, and is usually a part of the top management staff of the organization. Some non-profit organizations nonetheless engage fundraisers who are paid a percentage of the funds they raise, in the United States, this ratio of funds retained to funds passed on to the non-profit is subject to reporting to a number of states Attorneys General or Secretaries of state. This ratio is variable and subject to change over time and place. Although potentially confusing, the distinction is an important one to note, the CFRE credential is administered by CFRE International, an independent 5016 whose sole mission is dedicated to setting standards in philanthropy through a valid and reliable certification process. A specialty within the profession is the grant professional. Grant professionals with at least three years experience, and other requirements, can become certified as Grant Professional Certified, equally important are fundraising efforts by virtually every recognized religious group throughout the world. These efforts are organized on a local, national, and global level, sometimes, such funds will go exclusively toward assisting the basic needs of others, while money may at other times be used only for evangelism or proselytism. Usually, religious organizations mix the two, which can cause tension. Fundraising also plays a role in political campaigns. This fact, despite numerous campaign finance laws, continues to be a highly controversial topic in American politics. Political action committees are the organizations that back candidates and political parties. Some advocacy organizations conduct fundraising for-or-against policy issues in an attempt to influence legislation, while public broadcasters are completely government-funded in much of the world, there are many countries where some funds must come from donations from the public. In the United States less than 15% of local broadcasting stations funding comes from the federal government. Pledge drives, a type of annual giving, commonly occur three times each year, usually lasting one to two weeks each time. Viewership and listenership often declines significantly during funding periods, so special programming may be aired in order to regular viewers and listeners interested
5.
Donation
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A donation is a gift given by physical or legal persons, typically for charitable purposes and/or to benefit a cause. A donation may take various forms, including cash offering, services, new or used goods including clothing, toys, food, and vehicles. It also may consist of emergency, relief or humanitarian aid items, development aid support, Charitable gifts of goods or services are also called gifts in kind. Charity Navigator writes that, according to Giving USA, Americans gave $298 billion in 2011, the majority of donations were from individuals, then from bequests, foundations and less than 1% from corporations. The largest sector to receive donations was religious organizations, then education, Giving has increased in 3 out of 4 years since 1971. Blackbaud reports that, in the US, online giving in 2012 grew 11% on a year-over-year basis, the percentage of total fundraising that comes from online giving was about 7% in 2012. This was an increase from 6% in 2011 and is nearing the level of 8% from 2010 when online giving spiked in response to Haitian earthquake relief efforts. Steve MacLaughlin notes in the report that the Internet has now become the channel of choice for donors during disasters. Blackbauds 2015 Charitable Giving report revealed a 9% increase in online giving compared to 2014, in addition, online giving represented 7% of overall fundraising, with 14% of online donations made on mobile devices. Donations made on the international online giving day #GivingTuesday were up 52% from the previous year, donations are given without return consideration. This lack of return consideration means that, in common law, only when the donation is actually made does it acquire legal status as a transfer or property. In politics, the law of some countries may prohibit or restrict the extent to which politicians may accept gifts or donations of large sums of money, donations of money or property to qualifying charitable organizations are also usually tax deductible. Because this reduces the tax income, calls have been raised that the state should pay more attention towards ensuring that charities actually use this tax money in suitable ways. There have been discussions on whether also a donation of time should be tax deductible, the person or institution giving a gift is called the donor, and the person or institution getting the gift is called the donee. It is possible to donate in the name of a third party, memorial donations are also sometimes given by people if they are unable to attend the ceremony. Collaborative Consumption Audience effect Charitable contribution Crowdfunding & Humanitarian Crowdfunding Donation Gift economy Micro-donations Philanthropy Money-free economy Effective altruism
6.
RCA open-source application
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RCA Open-Source Application is an open-source management accounting application that aims to provide decision support information to managers. ROSA uses resource consumption accounting which is recognized as the most robust form of cost management measurement for providing marginal cost analytics. ROSA is classified as a non-web open-source application, bringing many of the key modeling techniques of the RCA model to life and it provides a hands-on approach allowing the user complete interactive modeling capabilities. All the necessary files as outlined in the bullet points below, have collected into one compressed downloadable zip folder. The application uses Microsoft Excel as its interface, thus the learning curve is greatly accelerated due to the familiarity factor. In 2009, it was determined that a hands-on RCA model would be a way to demonstrate how RCA works. The ROSA application answers this need, and was designed as an tool to aid in better understanding the principles. ROSA should be viewed as a cost planning and analysis tool, the ROSA open-source package contains, ROSA manual – To start the install process, double-click Autorun in the ROSA_USB compressed zip folder. ROSA uses the business intelligence application called Palo, Palo allows the ROSA base model database to be pre-configured so that the user can explore the look and feel of how a RCA model functions. These limitations are specific to Version 1.0 of the ROSA application, in other cases, customized versions of ROSA have been developed to fulfill client-specific requests addressing their firm’s individual costing requirements. No ‘actual’ costs – ROSA is an application and does not have integrated links to import data. It supports the construction of an RCA model for cost planning, ROSA does not currently support the comparison of actual to plan within the application. Excess/idle capacity – There is an ability to isolate excess/idle capacity in the application. The application currently deals only with planned information and is not able to provide information on actual excess/idle capacity. Model size limitation – The ROSA model was designed for use for businesses with limited size RCA applications. However, the database and technology used in this model is extremely scalable. No profitability reporting – Rosa Version 1.0 is solely for the purposes of cost modeling, customer or product revenue cannot be accommodated in this Version 1.0 of the application and reports on customer or product profitability are not provided. The most widely used software applications for RCA are SAP AG ERP system and this application uses an open-source Business intelligence software engine called Palo, published by Jedox AG
7.
Outright
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Outright is a US accounting and bookkeeping application that assists small businesses and sole proprietors with managing their business income and expenses. It also provides them with a means to organize and categorize expenses for filing a Schedule C, kevin Reeth and Ben Curren worked together at Intuit in 2006 and then later at a web-application firm called Esomnie LLC. As a Product Manager and Software Engineer respectively, the two were involved in the development and marketing of Quicken products. Curren and Reeth had become frustrated with the complexity of doing taxes for small businesses, so in 2008 they founded a company. The Website was renamed Outright just a few months after launch, though it continues to be operated by BootStrap, in 2009, the company raised a total of $7.7 million funding from Sequoia Capital, First Round Capital, Shasta Ventures and SoftTech VC among others. Today, the website manages $1.2 billion in transactions from small businesses, on July 17,2012, Outright. com announced in an email to all customers that they had been acquired by GoDaddy. com. Outright. com tracks and manages business income, expenses and tax liabilities, users input their business account information and Outright structures that information into reports and prepares it in a way that can assist with tax submissions. The online-only tool does not involve any software installations and can import financial information from PayPal, FreshBooks, oDesk, small Business Trends recommended it for sole proprietors, finding it lacked features such as payroll necessary for businesses with employees. Macworld in 2010 scored it 3. 5/5, saying it was easy to get data into the application, but was critical of some missing features that Outright said would be added at a later date
8.
IRS tax forms
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IRS tax forms are used for taxpayers and tax-exempt organizations to report financial information to the Internal Revenue Service of the United States. They are used to report income, calculate taxes to be paid to the federal government, there are over 800 various forms and schedules. Other tax forms in the United States are filed with state, Individual Income Tax Return, is one of three forms used for personal federal income tax returns filed with the IRS. The first Form 1040 was published for use for the tax years 1913,1914, for 1916, Form 1040 was converted to an annual form. Initially, the IRS mailed tax booklets to all households, as alternative delivery methods increased in popularity, the IRS sent fewer packets via mail. In 2009 this practice was discontinued, Income tax returns for individual calendar year taxpayers are due by April 15 of the next year, except when April 15 falls on a Saturday, Sunday, or a legal holiday. In those circumstances, the returns are due on the business day. An automatic extension until Oct.15 to file Form 1040 can be obtained by filing Form 4868, Form 1040 consists of two full pages not counting attachments. The first page collects information about the taxpayer, dependents, income items, the second page calculates the allowable deductions and credits, tax due given the income figure, and applies funds already withheld from wages or estimated payments made towards the tax liability. Form 1040 has 14 attachments, called schedules, which may need to be filed depending on the taxpayer, Schedule C lists income and expenses related to self-employment, and is used by sole proprietors. Schedule D is used to compute capital gains and losses incurred during the tax year, NOTE, Along with Schedule D, Form 8949 and its Instructions may be required. Schedule E is used to report income and expenses arising from the rental of property, royalties. Schedule EIC is used to document a taxpayers eligibility for the Earned Income Credit, Schedule F is used to report income and expenses related to farming. Schedule H is used to report taxes owed due to the employment of household help, Schedule J is used when averaging farm income over a period of three years. Schedule L was used to figure an increased standard deduction in certain cases, Schedule M was used to claim the Making Work Pay tax credit. Schedule R is used to calculate the Credit for the Elderly or the Disabled, Schedule SE is used to calculate the self-employment tax owed on income from self-employment. Schedule 8812 is used to calculate the Child Tax Credit, in 2014 there were two additions to Form 1040 due to the implementation of the Affordable Care Act – the premium tax credit and the individual mandate. In most situations, other Internal Revenue Service or Social Security Administration forms such as Form W-2 must be attached to the Form 1040, there are over 100 other, specialized forms that may need to be completed along with Schedules and the Form 1040
9.
Dolibarr
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Dolibarr ERP/CRM is an open source, free software package for small and medium companies, foundations or freelancers. It includes different features for resource planning and customer relationship management. There are several modules that can be enabled or disabled. This software is free under GNU General Public License 3.0 and it is a web-based application, and can therefore be used wherever an internet service is available. Dolibarr aims to offer open source ERP and CRM features for people with no technical knowledge. Dolibarr includes all the important features of an ERP/CRM suite, except for accountancy and it is modular and is thus characterized by its ease of installation and use, despite the large number of features. Main Dolibarr features include, Multi-user, with several levels for each feature. Works with Mysql 4.1 or higher, experimental support for PostgreSql, works with PHP5.3 or higher. These features are not available in the most recent version of Dolibarr, manages only one currency at a time. This means you need to install the software twice if you want to two different companies or install external addons. )It works with a wide choice of hosting services or servers. Dolibarr works with all PHP configurations and does not require any additional PHP modules, Dolibarr can also be installed from an auto-installer file that is available for Windows, Mac and Linux. This is aimed at enabling users with no knowledge to install Dolibarr. This version is called DoliWamp for Windows users, DoliDeb for Debian or Ubuntu users, DoliRpm for Fedora, Redhat, Dolibarr was started by Rodolphe Quiedeville in April 2002. At this time, Jean-Louis Bergamo began writing the foundation management module, version 1.0 was released in September 2003. In July 2008, Laurent Destailleur - the main contributor and author of AWStats - took over from Rodolphe Quideville as the main developer, a foundation and several user groups have been created in several countries. The first was set up in France, the country where Dolibarr is most well-known, dolibarrs popularity in France increased after it was freely distributed by a number of government agencies to people starting up new businesses. The software is now used in many other countries. 2003 1st in the category Management Company at the Les Trophées du Libre contest. net Dolibarr at Open Hub Dolibarr on GitHub
10.
FreeAgent
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FreeAgent is a cloud-based accounting product targeted at freelancers and micro businesses. It is developed by FreeAgent Central Ltd, a privately owned company based in Edinburgh. FreeAgent was launched in September 2007, FreeAgent Central Ltd was founded by Ed Molyneux, Olly Headey and Roan Lavery. In 2012 it acquired the American startup 60mo, in order to expand into the US market and it topped Deloittes list of fastest growing technology firms in 2013. The biggest accounting competitor is QuickBooks, which holds up to 90% of the market of small businesses that use an accounting application
