{"product_id":"the-budget-building-book-for-nonprofits-isbn-9780787996031","title":"The Budget-Building Book for Nonprofits","description":"This best-selling nuts-and-bolts workbook, now in its second edition, has become the gold standard for nonprofit managers and boards who must work through the budget cycle. The book offers practical tools and guidance for completing each step of the budgeting process. Designed to be comprehensive and easy to use, \u003ci\u003eThe Budget-Building Book for Nonprofits\u003c\/i\u003e provides everything budgeters and nonfinancial managers need to prepare, approve, and implement their own budgets. \u003cp\u003eIncludes new chapters on Zero-Based and Capital Budgeting as well as an accompanying website with spreadsheets, worksheets and a new budget-building software, the \u003cb\u003eCMS Nonprofit Budget Builder\u003c\/b\u003e, designed to help you implement the concepts in the book. The software includes an expandable standard chart of accounts (COA) and will aid in building, organizing, tracking and planning budgets. \u003c\/p\u003e \u003cp\u003ePreface xix\u003c\/p\u003e \u003cp\u003eAcknowledgments to the First Edition xxiii\u003c\/p\u003e \u003cp\u003eAcknowledgments to the Second Edition xxv\u003c\/p\u003e \u003cp\u003eThe Authors xxvii\u003c\/p\u003e \u003cp\u003eIntroduction: How to Use This Book xxix\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart One Understanding Budgeting Basics 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Why Budgets and Budgeting Are Important to Nonprofits 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA The Importance of Budgets and Budgeting 4\u003c\/p\u003e \u003cp\u003eB The Basic Characteristics of Budgeting 5\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 Understanding Basic Types of Nonprofit Budgets: Overview 6\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Organization-Wide Operating Budgets 6\u003c\/p\u003e \u003cp\u003eB Operating Budgets for Individual Programs, Units, or Activities 7\u003c\/p\u003e \u003cp\u003eC Capital Budgets 8\u003c\/p\u003e \u003cp\u003eD Cash Flow Budgets (Cash Flow Forecasts) 8\u003c\/p\u003e \u003cp\u003eE Opportunity Budgets 9\u003c\/p\u003e \u003cp\u003eF Zero-Based Budgets 10\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Key Board and Staff Roles and Responsibilities in Nonprofit Budgeting 12\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA The Board’s Role 12\u003c\/p\u003e \u003cp\u003eB Executive Director’s, President’s, or CEO’s Role 14\u003c\/p\u003e \u003cp\u003eC Chief Financial Officer’s Role 14\u003c\/p\u003e \u003cp\u003eD Program, Unit, or Activity Manager’s Role 15\u003c\/p\u003e \u003cp\u003eE Department Manager’s Role 16\u003c\/p\u003e \u003cp\u003eF Other Possible Participants 16\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Establishing Budget Guidelines, Priorities, and Goals 17\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Establishing Guidelines 17\u003c\/p\u003e \u003cp\u003eB Identifying Priorities 18\u003c\/p\u003e \u003cp\u003eC Setting Organization-Wide Goals 18\u003c\/p\u003e \u003cp\u003eD Setting Individual Program and Unit Goals 20\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 How Different Sources and Types of Income Can Affect Budgeting 21\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Unrestricted Funds 21\u003c\/p\u003e \u003cp\u003eB Contract or Grant Agreement Funds 21\u003c\/p\u003e \u003cp\u003eC Restricted Contributions 22\u003c\/p\u003e \u003cp\u003eD Income from Trade or Business Activities 22\u003c\/p\u003e \u003cp\u003eE Asset-Generated Income 23\u003c\/p\u003e \u003cp\u003eF Cash and Noncash Contributions, Including Pledges 23\u003c\/p\u003e \u003cp\u003eG Funds Requiring a Cash or In-Kind Match 23\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Strategies for Developing Organization-Wide Operating Budgets 25\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Strategy 1: Set Annual Organization Outcome Goals from the Top Down 26\u003c\/p\u003e \u003cp\u003eB Strategy 2: Set Annual Income and Expense Targets from the Top Down 28\u003c\/p\u003e \u003cp\u003eC Strategy 3: Request Draft Budgets That Show Priorities from Program or Unit Heads 28\u003c\/p\u003e \u003cp\u003eD Strategy 4: Use Zero-Based Budgeting 30\u003c\/p\u003e \u003cp\u003e1 Possible Problems with ZBB 31\u003c\/p\u003e \u003cp\u003e2 Benefits of ZBB 31\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Two Step-By-Step Budgeting Guidelines 33\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Start with the Budget-Building Checklist 35\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Designing Your Budgeting Policies and Procedures 38\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Basic Budgeting Policies and Procedures 38\u003c\/p\u003e \u003cp\u003eB Basic Income Projection Policies and Procedures 38\u003c\/p\u003e \u003cp\u003eC Basic Expense Projection Policies and Procedures 39\u003c\/p\u003e \u003cp\u003eD Basic Cash Flow Projection Policies and Procedures 40\u003c\/p\u003e \u003cp\u003eE Policies Establishing the Fiscal Year 40\u003c\/p\u003e \u003cp\u003eF Other Needed Policies and Procedures 40\u003c\/p\u003e \u003cp\u003eG Checklist for Information to Include in Written Policies 41\u003c\/p\u003e \u003cp\u003eH Final Review and Integration 42\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Creating Your Budgeting Calendar 43\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Five Steps for Developing the Budgeting Calendar 43\u003c\/p\u003e \u003cp\u003eB Instructions for Creating an Annual Budgeting Calendar 45\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Orienting Program and Department Managers and Staff to Budgeting 48\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Budget Team Meeting 48\u003c\/p\u003e \u003cp\u003eB Practical Considerations When Planning Budget Team Meetings 49\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Contents of the Annual Budget Preparation Package 51\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Developing Organization-Wide Operating Budgets 55\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Five Steps to Prepare for the Annual Budgeting Process 55\u003c\/p\u003e \u003cp\u003eB Five Steps to Create Annual Budgets 56\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Developing Operating Budgets for Individual Programs, Units, or Activities 58\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Planning for Program or Unit Budget Development 58\u003c\/p\u003e \u003cp\u003eB Basic Steps in Creating a Program or Unit Budget 60\u003c\/p\u003e \u003cp\u003eC Setting Two Kinds of Program or Unit Goals 60\u003c\/p\u003e \u003cp\u003eD Preparing a Program or Unit Workplan 61\u003c\/p\u003e \u003cp\u003eE Identifying the People and Things Needed to Implement a Workplan 62\u003c\/p\u003e \u003cp\u003eF Identifying Personnel Costs 63\u003c\/p\u003e \u003cp\u003eG Identifying “Other Than Personnel” Cost Categories 64\u003c\/p\u003e \u003cp\u003eH Identifying Specific Line-Item Costs 65\u003c\/p\u003e \u003cp\u003eI Providing Budget Justification or Cost Documentation 65\u003c\/p\u003e \u003cp\u003eJ Matching and In-Kind Contributions 66\u003c\/p\u003e \u003cp\u003eK Distributing Copies of Final Program or Unit Budgets 66\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Major Components of Operating Budgets 68\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Projected Income 68\u003c\/p\u003e \u003cp\u003eB Projected Expense Categories and Subcategories 68\u003c\/p\u003e \u003cp\u003eC Projected Expenses by Line Item 69\u003c\/p\u003e \u003cp\u003eD Budget Narrative or Justification 69\u003c\/p\u003e \u003cp\u003e\u003cb\u003e15 Estimating Income and Expenses 70\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Estimating Future Income 70\u003c\/p\u003e \u003cp\u003e1 Making Needed Annual Policy Decisions 70\u003c\/p\u003e \u003cp\u003e2 Projecting Various Kinds of Income 74\u003c\/p\u003e \u003cp\u003eB Estimating Expenses 75\u003c\/p\u003e \u003cp\u003e1 Annual Policy Decisions 75\u003c\/p\u003e \u003cp\u003e2 Projecting Salaries and Wages 75\u003c\/p\u003e \u003cp\u003e3 Projecting Fringe Benefits 76\u003c\/p\u003e \u003cp\u003e4 Projecting Other Operating Costs 77\u003c\/p\u003e \u003cp\u003eC Summarizing Proposed Changes in Draft Budgets 78\u003c\/p\u003e \u003cp\u003eD Budget Highlights 79\u003c\/p\u003e \u003cp\u003e\u003cb\u003e16 Allocating Administrative, Overhead, and Shared Costs 81\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Allocation Methods 82\u003c\/p\u003e \u003cp\u003eB Worksheet for Allocating Costs 83\u003c\/p\u003e \u003cp\u003e\u003cb\u003e17 Revising Draft Operating Budgets 86\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Updating Fiscal Projections 86\u003c\/p\u003e \u003cp\u003eB Trimming Draft Budgets 87\u003c\/p\u003e \u003cp\u003eC When More and Deeper Cuts Are Needed 88\u003c\/p\u003e \u003cp\u003eD Avoiding Potential Budget-Cutting Problems 89\u003c\/p\u003e \u003cp\u003e\u003cb\u003e18 Zero-Based Budgeting (ZBB) 90\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Overview 91\u003c\/p\u003e \u003cp\u003eB Five Basic Questions 92\u003c\/p\u003e \u003cp\u003eC Information Provided by the Program 93\u003c\/p\u003e \u003cp\u003eD Potential Demand 94\u003c\/p\u003e \u003cp\u003eE Break-Even Analysis 94\u003c\/p\u003e \u003cp\u003eF Decision Time 96\u003c\/p\u003e \u003cp\u003eG Getting Started with ZBB 97\u003c\/p\u003e \u003cp\u003e\u003cb\u003e19 Capital Budgeting 98\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Strategic Fit 99\u003c\/p\u003e \u003cp\u003eB Viability 100\u003c\/p\u003e \u003cp\u003eC Return on Investment 100\u003c\/p\u003e \u003cp\u003eD Financing 101\u003c\/p\u003e \u003cp\u003e1 Mortgages and Loans 102\u003c\/p\u003e \u003cp\u003e2 Lines of Credit 103\u003c\/p\u003e \u003cp\u003e3 Leases 103\u003c\/p\u003e \u003cp\u003e4 A Note on Bond Financing 104\u003c\/p\u003e \u003cp\u003eE Two Types of Capital Projects 104\u003c\/p\u003e \u003cp\u003eF Cash Flow Budgeting or Forecasting 106\u003c\/p\u003e \u003cp\u003eG Final Considerations 106\u003c\/p\u003e \u003cp\u003e\u003cb\u003e20 Presenting Your Annual Budget Proposal to the Board 107\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Letter of Transmittal 107\u003c\/p\u003e \u003cp\u003eB Total, Organization-Wide Budget Summary 109\u003c\/p\u003e \u003cp\u003eC Program, Unit, or Activity Budget Summaries 109\u003c\/p\u003e \u003cp\u003eD Detailed, Organization-Wide, Line-Item Expense Budget 109\u003c\/p\u003e \u003cp\u003eE Individual Program or Unit Budgets 112\u003c\/p\u003e \u003cp\u003eF Other Useful Information 112\u003c\/p\u003e \u003cp\u003e\u003cb\u003e21 Board Review, Revision, and Approval of the Final Budget 113\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e22 Cash Flow Reporting, Forecasting, and Management 117\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Fundamentals of Cash Flow Forecasting 118\u003c\/p\u003e \u003cp\u003eB Cash-Basis Accounting for Cash Inflows 118\u003c\/p\u003e \u003cp\u003eC Cash-Basis Accounting for Cash Outflows 119\u003c\/p\u003e \u003cp\u003eD Cash Flow Forecasting Based on the Operating Budget 120\u003c\/p\u003e \u003cp\u003e1 Reviewing the Operating Budget 120\u003c\/p\u003e \u003cp\u003e2 Adjusting the Operating Budget to Create the Cash Flow Forecast 121\u003c\/p\u003e \u003cp\u003eE Reviewing and Approving the Cash Flow Forecast 122\u003c\/p\u003e \u003cp\u003eF Short-Term Cash Flow Forecasting 122\u003c\/p\u003e \u003cp\u003eG Periodically Reviewing the Cash Flow Forecast 123\u003c\/p\u003e \u003cp\u003eH Corrective Actions for Forecast Cash Shortages 124\u003c\/p\u003e \u003cp\u003eI Cash Flow Reporting, Monitoring, and Analysis 125\u003c\/p\u003e \u003cp\u003e\u003cb\u003e23 Monitoring and Modifying Approved Budgets 127\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Regular, Timely Financial Reporting and Monitoring 127\u003c\/p\u003e \u003cp\u003eB Planning and Taking Corrective Action 128\u003c\/p\u003e \u003cp\u003eC Modifying Budgets 128\u003c\/p\u003e \u003cp\u003e1 Reasons for Modifying an Approved Budget 129\u003c\/p\u003e \u003cp\u003e2 Creating Written Budget Modification Policies and Procedures 129\u003c\/p\u003e \u003cp\u003eD Cash Flow Projections and Planning 131\u003c\/p\u003e \u003cp\u003e1 Causes of Cash Flow Problems 131\u003c\/p\u003e \u003cp\u003e2 Using Monthly Projections for Planning 132\u003c\/p\u003e \u003cp\u003e3 Addressing Cash Shortfalls 133\u003c\/p\u003e \u003cp\u003e4 Some Possible Drawbacks 133\u003c\/p\u003e \u003cp\u003e\u003cb\u003e24 Conclusion 134\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Three Practical Budgeting Resources 137\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eResource A: Master Worksheet for Creating a Program or Unit Workplan 139\u003c\/p\u003e \u003cp\u003eResource B:Worksheets with Sample Budget Formats 144\u003c\/p\u003e \u003cp\u003eResource C: Examples of Financial Reports for Analyzing and Monitoring Income and Expenses 154\u003c\/p\u003e \u003cp\u003eResource D: Tools for Analyzing Financial Reports and Planning Corrective Action 166\u003c\/p\u003e \u003cp\u003eResource E: Example of a Detailed Organization-Wide Expense Budget 177\u003c\/p\u003e \u003cp\u003eResource F: Additional Useful Checklists and Examples 188\u003c\/p\u003e \u003cp\u003eResource G: Tools on the Accompanying CD 195\u003c\/p\u003e \u003cp\u003eHow to Use the CD 199\u003c\/p\u003e \u003cp\u003e\u003cb\u003eTHE AUTHORS\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eMURRAY DROPKIN\u003c\/b\u003e is president of CMS Systems, Inc., a consulting firm that specializes in improving the financial operations of nonprofit and for-profit organizations. He is the coauthor of \u003ci\u003eBookkeeping for Nonprofits\u003c\/i\u003e and \u003ci\u003eThe Cash Flow Management Book for Nonprofits. \u003c\/i\u003e \u003c\/p\u003e\u003cp\u003e\u003cb\u003eJIM HALPIN\u003c\/b\u003e has written articles for technical publications and has developed accounting software and other applications for clients in a wide variety of industries. He is the coauthor of \u003ci\u003eBookkeeping for Nonprofits\u003c\/i\u003e and the coauthor, with Dropkin, of the newsletter \u003ci\u003eNonprofit Report.\u003c\/i\u003e \u003c\/p\u003e\u003cp\u003e\u003cb\u003eBILL LA TOUCHE\u003c\/b\u003e used his writing, planning, training and organizing skills to help a wide range of individuals, groups, and organizations get what they want from complex business, governmental, and nonprofit entities.  \u003c\/p\u003e\u003cp\u003e\u003cb\u003eThe Budget-Building Book for Nonprofits\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eThis best-selling nuts-and-bolts workbook,\u003c\/b\u003e now in its second edition, has become a must-have resource for nonprofit managers and boards who are required to work through the budget cycle. The book offers practical tools for completing each step of the budgeting process. Designed to be comprehensive and easy to use, the second edition of \u003ci\u003eThe Budget-Building Book for Nonprofits\u003c\/i\u003e provides everything budgeters and nonfinancial managers need to prepare, approve, and implement their own budgets.  \u003c\/p\u003e\u003cp\u003e\u003ci\u003eThe Budget-Building Book for Nonprofits\u003c\/i\u003e addresses the importance of budgets and budgeting, discusses basic types of nonprofit budgets, and outlines budget implementation, tracking, and reporting. In addition to updating the broad range of material, this second edition contains new information on such timely topics as zero-based budgeting and capital budgeting. New to this edition is a website containing the CMS Nonprofit Budget Builder Software as well as electronic versions of the worksheets and exhibits to guide you through all stages of building a solid budget. \u003c\/p\u003e\u003cp\u003e\u003cb\u003ePraise for the First Edition\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e“This is a book every nonprofit needs.” \u003cb\u003e—Peter F. Drucker \u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e“Provides clarity, strategy, and utility to the financial and asset management of social-sector organizations.” \u003cb\u003e—Frances Hesselbein\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e“This book is clear, insightful, and required reading for all who are responsible for the success of not-for-profits. If you work for or run a not-for-profit agency, you should read this book.” \u003cb\u003e—Peter Block,\u003c\/b\u003e author, \u003ci\u003eFlawless Consulting\u003c\/i\u003e and \u003ci\u003eThe Empowered Manager\u003c\/i\u003e \u003c\/p\u003e\u003cp\u003e“\u003ci\u003eThe Budget-Building Book for Nonprofits\u003c\/i\u003e is a definitive and practical guide to the art of budgeting. It is well-written and reliable, as well as easily understandable.” \u003cbr\u003e\u003cb\u003e—Ronald J. Werthman,\u003c\/b\u003e vice president, finance\/treasurer and CFO, Johns Hopkins Health System, The Johns Hopkins Hospital  \u003c\/p\u003e\u003cp\u003e\u003cb\u003ePraise for the Second Edition\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e“This book is the gold standard for providing executive managers with information essential to making the best decisions for their organizations, and will give the confidence in their fiscal systems needed in the competitive world of nonprofit management.” \u003cbr\u003e\u003cb\u003e—Don Sykes,\u003c\/b\u003e former director, the Office of Community Services for the Clinton Administration, and president, Community Development Solutions  \u003c\/p\u003e\u003cp\u003e“Written in clear language easily understood by the layman, this book contains guidance on both proper procedures and the real-world challenges of getting the organization to adopt them. The worksheets and sample forms alone are worth the price.”\u003cbr\u003e\u003cb\u003e—Elizabeth Rosen,\u003c\/b\u003e retired chief financial and systems officer, The Morgan Library and Museum    “This book is the gold standard for providing executives and managers with information essential to making the best decisions for their organization and it will give them the confidence in their fiscal systems they need in the competitive world of nonprofit management.”--\u003cb\u003eDon Sykes\u003c\/b\u003e, former director, the Office of Community Services for the Clinton Administration, and president, Community Development Solutions  \u003c\/p\u003e\u003cp\u003e“Written in clear language easily understood by the layman, it contains guidance on both proper procedures and the real-world challenges of getting the organization to adopt them. The worksheets and sample forms alone are worth the price.”--\u003cb\u003eElizabeth Rosen\u003c\/b\u003e, retired chief financial and systems officer, The Morgan Library and Museum\u003c\/p\u003e \u003cp\u003e“Everything you ever wanted to know about budgeting and didn’t know who to ask is contained in this second edition of \u003ci\u003eThe Budget-Building Book for Nonprofits\u003c\/i\u003e.  It’s practical, sophisticated, and contains many useful forms and examples. Whether you are an experienced nonprofit executive, board member, finance person or new to the field, you will want to add this budget book to your library. It’s a tremendous resource for everyone who works or volunteers to support the nonprofit sector.”--\u003cb\u003eCarol Wolff\u003c\/b\u003e, executive director, Area Health Education Center, Camden, New Jersey\u003c\/p\u003e \u003cp\u003e“The second edition of \u003ci\u003eThe Budget-Building Book for Nonprofits\u003c\/i\u003e presents a primer for managers with limited financial expertise and resources in nonprofit settings. In my 20 years of consulting to behavioral health systems, these kinds of adjustments are often the critical difference in the financial health of an organization. This book should be mandatory reading for the nonfinancial administrator of any nonprofit organization.”--\u003cb\u003eHarvey E. Hoffman\u003c\/b\u003e, president, Healthcare America, Inc.\u003c\/p\u003e \u003cp\u003e“Too often the process of building a budget in nonprofit organizations fails to receive the attention and focus appropriate to its importance. When a properly constructed budget is used effectively it represents far more than a simple spending plan. Rather, it becomes a guiding statement of values and priorities and a road map for how the organization plans to achieve its goals for the budgeting period. That view—carefully honed by these highly skilled authors after many years of experience on the front lines—is well-captured in this second edition of \u003ci\u003eThe Budget-Building Book for Nonprofits\u003c\/i\u003e and forms the foundation for the practical methods so clearly presented. Nonprofit executives and their boards of trustees alike will be well-served by this edition and well-advised to make it their own.”--\u003cb\u003eAlan G. Kaufman\u003c\/b\u003e, former director, New Jersey Division of Mental Health Services, and president, Argus Solutions for Behavioral Health\u003c\/p\u003e \u003cp\u003e“\u003ci\u003eThe Budget Building Book for Nonprofits\u003c\/i\u003e is a clear, well-written guide for nonprofit managers, whether experienced or new to the job, and demonstrates the importance of the budgeting process. Using plain language and real-life examples, the authors provide a comprehensive and systematic approach to developing and monitoring the budget.  It should be required for all nonprofit managers and boards.”--\u003cb\u003eIrwin Nesoff\u003c\/b\u003e, associate professor and director of the New Jersey Institute for Nonprofit and Social Work Management, Social Work Department, Kean University\u003c\/p\u003e","brand":"Jossey-Bass","offers":[{"title":"Default Title","offer_id":47990178545893,"sku":"NP9780787996031","price":44.95,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780787996031.jpg?v=1761786804","url":"https:\/\/k12savings.com\/products\/the-budget-building-book-for-nonprofits-isbn-9780787996031","provider":"K12savings","version":"1.0","type":"link"}