Financial Sustainability of Local NGOs Funded by the Churches Health Association of Zambia in Zambia. A Mixed Methods Survey.

Financial Sustainability of Local NGOs Funded by the Churches Health Association of Zambia in Zambia. A Mixed Methods Survey. | Research Square window.SnipcartSettings = { analytics: { enabled: false } }; (function() { var accessVector = localStorage.getItem('access_vector') || ''; window.dataLayer = window.dataLayer || []; if (accessVector) { window.dataLayer.push({ user: { profile: { profileInfo: { snid: accessVector } } } }); } })(); (function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src='https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);})(window,document,'script','dataLayer','GTM-K279D39R'); Browse Preprints In Review Journals COVID-19 Preprints AJE Video Bytes Research Tools Research Promotion AJE Professional Editing AJE Rubriq About Preprint Platform In Review Editorial Policies Our Team Advisory Board Help Center Sign In Submit a Preprint Cite Share Download PDF Article Financial Sustainability of Local NGOs Funded by the Churches Health Association of Zambia in Zambia. A Mixed Methods Survey. Michael Mutaya Kachumi, Mukumbuta Nawa, Joseph Mwanakatwe, Raymond Bwembya, and 3 more This is a preprint; it has not been peer reviewed by a journal. https://doi.org/ 10.21203/rs.3.rs-5822319/v1 This work is licensed under a CC BY 4.0 License Status: Published Journal Publication published 13 Aug, 2025 Read the published version in Humanities and Social Sciences Communications → Version 1 posted 19 You are reading this latest preprint version Abstract Introduction: Local Non-Profit Organisations (LNPO) play an important role of providing services to vulnerable communities especially in rural areas where for-profit organisations do not reach. However, sustainability of the Non-Profit Organisations is often not guaranteed as evidenced by closures of Non-Profit Organisations that were once thriving. This study assessed the financial sustainability of local organisations that are funded by the Churches Health Association of Zambia. Methodology: The study used a mixed methods approach which comprised of a desk review, qualitative and quantitative survey. Data analysis of the qualitative component was done using the thematic analysis approach. Quantitative data was analysed using the Statistical Package for the Social Sciences (SPSS) version 22; descriptive and inferential statistics was done by summarization of the findings which included an assessment of the financial position and operational activity of the NPOs and multivariable linear regression. Results: A total of 87 participants were interviewed in the survey and 21 participated in the qualitative in-depth interviews. CHAZ's significantly contributed to the financial suitability of the four local NPOs, with its funding heavily relied upon by NPO 2 (up to 99%) and less so by others (8-19%). Operating margins fluctuated widely, with three NPOs averaging negative margins, reflecting financial instability. Cash reserves varied, showing limited liquidity across NPOs. Regression analysis identified Financial Planning and Strategy and Leadership as key contributors to financial sustainability, while Sound Administration negatively impacted it. From interviews, challenges included limited donor funding, restricted domestic resource mobilization, economic instability, and internal issues such as inadequate long-term planning and founder dependency. Conclusion: The study highlighted that funding from CHAZ significantly enhances the financial sustainability of LNPOs in Zambia by promoting income diversification and reducing reliance on single funding sources. However, it encourages that there should be a need for the studied LNPOs to expand funding avenues beyond CHAZ to help mitigate risks and longer financial viability. Organizations with positive reserve ratios are financially stable, but those with low or negative reserves face vulnerabilities. Key factors like strategy, leadership and financial planning related to improved financial sustainability. Business and commerce/Business and management Business and commerce/Economics Business and commerce/Finance Humanities/Health humanities Social science/Business and management Sustainability Stability Non-Profit Organizations Diversification Figures Figure 1 Figure 2 Background The financial performance of local Non-Governmental Organizations (LNGOs) is one of the key factors influencing the chances of efficient project and programme implementation related to crucial social and development issues (Ye and Gong 2021). In the Zambian context, NGOs are recognized social players who carry out most of the basic needs support and deliver services, especially in health, education and the community (Malesu and Syrovátka 2024). However, the issue of the financial sustainability of such organizations remains a very challenging and complex endeavour (Katongo and Phiri 2023). The financial sustainability of LNGO is dependent on the following factors; multiple sources of funding, good finance management practices, strong governance structure and resource mobilization (McSweeney et al. 2021 ). However, a variety of LNGOs that exist in Zambia face numerous challenges in fulfilling these demands and this affects their stability and effectiveness at large in the long run (Gee et al. 2022 ; Malesu and Syrovátka 2024). The general definition of NGOs can be borrowed from the World Bank; The World Bank defines NGOs as private organizations that address the suffering of the poor, defend their interests, their environment, provide social services, or development of the community for no payment from the beneficiaries (Bogers et al. 2022 ). These organizations engage in humanitarian activities, which other revenue-generating organizations would not be willing to undertake because such activities are not profitable (Sharma and Bansal 2017). Some of these activities include the provision of health care and/or education for persons or groups of persons who are unable to afford to obtain these services (Dvivedi 2023 ). Non-Governmental Organizations in Zambia play an essential role in solving most social-economic issues affecting the nation mainly in the health, education, as well as community sectors (Lim, Moon, and Kim 2022 ). NGOs emerged and began to expand their part in development processes after World War II in 1945; they turned into organizations that aimed to reduction of suffering, enforce equity, conserve the environment, and provision of basic human requisite services (Hoque, Lovelock, and Carr 2022). These global and local organizations tackle a variety of problems at different levels or often act as the main providers of services in areas where the state presence is weak (Grant et al. 2023 ). Local NGOs are particularly influential in Zambia and they address very important concerns including health and poverty as already alluded to. However, they remain open to financial risks and, to some extent, irregular and erratic funding from external donors, unpredictable funding mechanisms, and unpredictable financial policies (Siachiwena and Seekings 2023). The funding of Zambian NGOs is one of the major concerns within the sector as reduced or flat-lined funding from international donors has raised concerns by sector players. This trend, exacerbated by negative economic fluctuation across the world and changes in focus and contribution by donors, threatens the financial sustainability of such groups (Jackson et al. 2020 ). The growing global economic insecurity and changing donor attitudes pose a real danger to the sustainability of funding for such bodies (Jackson et al. 2020 ). Cuts in international funding have had serious effects on HIV/AIDS responses which many NGOs in Zambia's Health Sector depend on for operations (Neel et al. 2024). Figure 1 shows the funding trend between 2010 and 2016 for 27 NGOs. Between 2010 and 2016, the Churches Health Association of Zambia (CHAZ) received $ 315 million from international donors mostly the Global Fund for HIV/AIDS, Tuberculosis and Malaria and the United States Presidents Emergency Plan for AIDS Relief (PEPFAR) for the provision of various health services. Nevertheless, starting in 2015, the trends in donor funding moved rapidly (Biemba et al. 2019 ). Aid disbursement to NGOs reduced to less than $ 720,000 per year from $ 8 million per year (Churches Health Association of Zambia 2017 ). Such a decrease has led to many NGOs either reducing their activities or, in the worst case, having to close down, which is a great blow as far as service delivery is concerned, especially concerning the delivery of health services in rural areas (Kasukumya and Haabazoka 2024). These NGOs have still not created other sources of funding, therefore if funding is to be further reduced, they will find it difficult to meet their healthcare delivery needs in Zambia (Kasukumya and Haabazoka 2024). Sustainability means the continued capacity of a business, organization or project to achieve its purpose, fulfil its objectives and address its stakeholders’ needs in the future (Navarro-Galera et al. 2016). If the NGO sector has a desire to be around for decades or centuries, it is important that they can at least financially sustain themselves. In the Zambian health sector, several big LNGOs such as the Zambia National AIDS Network (ZNAN), Kara Counselling, Girl Guides Association (GGAZ) and the Zambia Malaria Foundation (ZMF) have either shut down completely due to lack of continued funding by a major donor source, the NGO's inability to seek for extra funding on their own or mismanagement of the existing resources. The research aimed to; research the Financial Sustainability of LNPOs being funded by CHAZ, explore the challenges faced and identify possible strategies that can be employed to ensure the sustainability of the LNPOs. RESEARCH METHODOLOGY Research design The study chose the research philosophy of pragmatism which was aligned with abductive reasoning. Using this approach allows linking it with several methodological options. The study used a mixed methods approach comprising of a desk review, a case study where qualitative interviews with key personnel to understand the issues and opportunities that confront these organizations were conducted. Further, a quantitative survey was carried out in the local Non-Profit Organisations. Target Population The study used a mixed methodology to collect and analyze data in the investigation of financial sustainability among NPOs funded by CHAZ. The population in this case was all NPOs funded by CHAZ either past or present from its inception in 1970. This study targeted senior management of LNPOs funded by CHAZ that included both faith-based and non-faith-based civil society organizations (CSOs) that received any type of funding in the 10 years running from 2010 to 2019. Sampling Techniques For the Quantitative approach, the research used stratified random sampling among LNPOs funded by CHAZ. The qualitative samples were collected using non-probability sampling or purposive sampling sometimes referred to as judgment. Sample Size , The sample size for the quantitative data was determined as shown in the equation below: $$\:n=\frac{N}{1+N{\left(e\right)}^{2}}$$ The sample population was (n), the population (N) and (e) was the level of precision. A 95% confidence level was selected to determine the sample size. Data Collection Methods and Procedures The study used a mixed methods approach and therefore used several data collection methods as shown below. Qualitative Methods The study used semi-structured interviews, using an interview guide. The interview questionnaire was semi-structured with open and closed questions. This was meant to allow the researcher to probe interviewees on their responses to extract the rich meaning of words. The study further analysed the financial statements of the four selected NGOs, looking at trends and key financial ratios that determine the financial ability of the organizations. Quantitative Methods The first part of the quantitative analysis was a document review of the CHAZ-funded organizations’ financial statements. The study then used a survey questionnaire across the 99 respondents sampled. Survey questionnaires were administered across senior management staff of NPOs that were stratified as faith-based, non-faith based and state actors. Table 1 summarises the variables. Study variables Dependent Variable Financial Sustainability of Local NGOs in Zambia funded by CHAZ. This was constructed as a continuous variable based on the assessment of the respondents’ view of their organisation’s sustainability profile. Responses were constructed based on twelve stem questions on a Likert scale of one to five, the mean from the eight questions was the score for financial sustainability for each individual and was used in the linear regression model against independent variables to assess predictors of financial sustainability among Local NGOs. Independent Variables Funding from CHAZ This work has also developed a variable that captures the level of support given by CHAZ to the LNGOs in terms of cash support. Funding Challenges This variable covers the details concerning the difficulty that LNGOs face in identifying funds. Strategies for Financial Sustainability This variable concerns the measures directed at the increase of the financial stability of LNGOs used by them, and the practices deemed to be the best by LNGOs. Data Analysis The study used appropriate data analysis techniques for the data collected for the study so as to validate interpretations, draw inferences and arrive at conclusions. For the qualitative research instrument tool as interviews were proceeding, the researcher began to analyse some of the interviews collected earlier to start identifying key themes from the written memos. The qualitative data was reported in thematic areas alongside verbatim quotations. The study used ATLAS.Ti-8 for Mac to analyse the data. For the quantitative research instrument, data was collected and entered into the Statistical Package for Social Science (SPSS) version 22. The quantitative methods involved descriptive such as frequencies whilst inferential statistics used multivariable linear regression to assess the effects of different independent variables on financial sustainability. A P-value of 0.05 was considered significant. Ethical Consideration Data collection procedures were presented with their validity and reliability addressed. Anonymity and confidentiality were assured, while the data analysis techniques were presented after discussing ethical considerations. RESULTS Demographics of Respondents The survey targeted a sample size of 99 participants and a total of 87 participants responded representing a response rate of 88%. For qualitative interviews, 21 respondents were interviewed including seven LNPO senior executives and fourteen senior members from donor or partner organizations. There were more male respondents 60.9% (53/87) in the survey and similarly there were more male respondents in the qualitative case study 71.3% (15/21). Table 2 shows the demographics of the respondents for the survey and qualitative interviews respectively. The data is broken down into age, gender, designation, years with organization, level of management involved, and highest academic qualification: CHAZ Contributions to Financial Sustainability of Local Non-Profit Organizations (LNPO) A five-year review of the evidence of a diversified revenue portfolio from the 4 purposely selected organizations revealed that NPO 1 had 32 sources of income over the last 5 years’ period 2018 - 2022. The highest five contributors stood at 32% Swedish Embassy, 17% Swedish Embassy Grant Management Unit, 13% European Union, 5.5% CHAZ and 5% IM Swedish. The financial statements revealed that NPO 2 had five sources of income; the five contributors stood at CHAZ 50%, ZAMFAM 45%, ABT SBH 1%, Amortized Grant 3% and other income 1%. NPO 3 reported 12 sources of income with the top 5 being Bread of the World, 23%, Porticus 20%, CHAZ 17%, CAFOD 16% and KZE Miser 15%. NPO 4 reported 8 sources of income with the top five being rental income 43%, tuition 17%, Boarding 14%, donations 12% and Transfers 5%. Figure 2 shows a clear picture of the CHAZ contributions to the four NPOs: CHAZ funding was highest at 99% for NPO 2 in 2022 and 2021 while it was lower in the earlier years of 2018 – 2020 indicating a heavy reliance of CHAZ funding. CHAZ contribution to NPO 3 increased from 11% in 2018 to 19% in 2022. For NPO 1, CHAZ funding ranged from 8 to 12 percent per year. Operating Margin for the four Selected NGOS The study further examined operating margin ratios for the selected NGOs. The operating margin reflects the potential of an NPO to produce a surplus from its revenues after implementing all activities. Financial surplus ultimately contributes to financial stability. Table 3 shows the selected NGOs operating margin involved in the investigation. The operating margin was therefore computed as the difference between total operating income and total operating expenses divided by the total operating income. The operating margins of NPO-1 vary between (- 28.9% to + 19.7 %) The average operating margin for NPO 1 is (- 1.315) % and the Standard Deviation (SD) is 22.1633%. The operating margin for NPO-2 was 0 to 17.1%; average, 5.33%, with a standard deviation of 6.95% Operating margin for NPO-3 was -122.8 to 16.4%; average -21.36%, standard deviation of 57.52%. Like most NPOs, the operating margin of NPO-4 fluctuated from -47.9 to 7, the mean = -26.811, and the standard deviation of 21.4942. Cash Reserves for selected NGOs The cash reserves ratio for the four NGOs was further analysed. This ratio is normally used to indicate how effectively the entity could be able to meet all its expenses out of the cash funds available. Table 4 is a representation of calculated cash reserves for the four selected NGOs for five years, from 2018 to 2022. According to Table 4, the minimum cash reserve ratio for NPO-1 was at least -5.28, a maximum of 37.74 with a mean of 16.55 and a standard deviation of 15.49. Others ranged from a minimum of -109.58 to maximum of 54.81. Effects of Factors on financial sustainability for local NGOs. After fitting a linear regression with predictors such as Income Diversification, Financial Management, Own Income Generation, Sound Administration, Strategy and Leadership, and Financial Planning, and the dependent variable Financial Sustainability; the model summary indicated a very high Coefficient of Correlation (R) with a value of 0.989, suggesting a strong correlation between the predictors and the dependent variable. The Coefficient of Determination (R Squared) had a value of 0.979 implying that 97.9% of the variance in financial sustainability was explained by these predictors, demonstrating the model's excellent explanatory power. The model revealed that Financial Planning (β = 0.858, p < 0.001) and Strategy and Leadership (β = 0.334, p < 0.001) were the most significant contributors to financial sustainability. On the other hand, Sound Administration had a significant negative impact (β = -0.290, p = 0.001). Own Income Generation and Income Diversification show positive but non-significant effects, while Financial Management has a negligible and non-significant negative impact. Table 5 shows the factors associated with Local NGO financial sustainability. Challenges Local NGOs funded by CHAZ Face in achieving financial sustainability From the qualitative component of the study, majority of respondents (93%) said their organisations were not financially sustainable. Respondents indicated that financial sustainability to them meant that their organizations had sufficient funds from a diversified portfolio of funders and they could finance critical operations of the LNPO and that the LNPO was also generating its own money that is not restricted by donors or partners. Further, they indicated that financial sustainability is when the LNPO can operate even when some designated projects or grants come to an end or a donor discontinues funding the organization. Some of the responses are shown below: “It is also about the organization having its own generated reserve unrestricted funds for continued program implementation and organizational growth." – R20. Some of the key reasons highlighted for the LNGOs not to be financially sustainable included the following; Challenges in Accessing Donor Funding The respondents indicated that they faced many challenges accessing donor funding, these included a lack of different sources of donor funds, low competencies of staff in some LNGOs due to funding levels, too few donors being targeted by all NGOs while some donors earmark their funds to specific concerns, which are not a priority for some NGOs. LNGOs submitted that Donors also shift their priorities frequently depending on their interests. “The challenge is that funding from donors is earmarked and focused on priorities set by the donors already. This may affect the mission of the NGO because donors call the shots on what they expect to be done. – R6 “There is stiff competition from other NGOs looking to access the only available funding from potential donors. – R15 Challenge of Accessing Domestic Resource Mobilization On the local front, domestic resources are scarce as there is inadequate local philanthropists' drive to support such work as the local culture of giving for the greater good is not strong. Funding agencies for social causes in Zambia are few, so money for large social causes which LNGOs can tap into is mainly externally funded. Further, some local funds such as youth empowerment funds are not given to all organizations except those that are politically connected. Further, the tax policies in Zambia do not compel corporations to fund social activities through philanthropic funding, therefore some corporate organizations are focused on maximizing their profits without a deliberate effort to ensure corporate social responsibility that mirrors their profitability. Below are some key quotes from interviewees; “A Lack of Information to access such funds is what restricts us and most domestic resources go to politically affiliated organizations in this part of the world.” – R1. “The problem is that there are no entities generating funds in Zambia to give money to others for social work, in Kenya, other organisations are running events to fund local organizations. We do not have similar things from Zambia despite the general generosity of Zambians. Zambians are generous people but for some reason do not give towards philanthropic ventures.” – R5. Resources are scarce in the country, I mean government itself is dependent on donor funding so government policies see Local Non-Profit Organizations as adversaries rather than helpers in achieving developmental goals and most times, the government expects the NPOs to instead fund them for activities at local government level." – R6. Challenges from other External factors When it comes to external donors, some donors have pulled out of the country and therefore the donor space has been shrinking in Zambia while few or no other donors have come up or taken up the space to fund those social areas of need in the country. Further, many donors want evidence of the impact of their money but not many organizations can provide evidence hence lose out even when they make funding applications. In addition, the loss of the value of the Kwacha against major convertible currencies like the United States dollar makes it difficult to conduct many activities over time if the money is kept in Zambian Kwacha accounts. Below are some key quotes from some interviewees: "The Impact of the kwacha devaluation on donor funds over the years makes it more expensive to implement projects because kwacha-dominated accounts lose value by the day. The stability of the economy can help us plan long-term with donors." - R15: “The major setback in donor funding is the reduction in the financing because major partners such as the Danes and Dutch have left the country with no replacement fund to fill the void.” - R17. Internal Challenges The respondents indicated that some of the challenges are internal to the local organizations. These include aligning planning to project cycles instead of the organization. This puts the organization in project mode with no long-term planning instead of looking at the sustainability of the organization. Other challenges include high staff turnover due to low salaries, use of volunteers, lack of financial management expertise, and the founder's syndrome where the vision of the organization is only in the initiators of those organization and once they get old and retire, the organizations fail to sustain the momentum and begin to deteriorate. Below are some key quotes from interviewees: "The other challenge is that only the topmost leadership is well vested with the vision of the organization; I think it's called the founder syndrome. So, when they leave, almost everything falls apart." - R1. R6: "I find that most local NGOs do not plan long-term, most are always chasing the money without having a detailed long-term plan of what they intend to achieve or contribute to. In some cases, the non-governmental organizations do not have a real clear vision." – R6. Suggested Solution to Challenges In the thematic areas of suggested solutions for local NGOs, respondents indicated the need to form alliances to have a strong voice to negotiate with donors to ensure the sustainability of local NGOs. Further, the respondents indicated that LNGOs need to have resource mobilisation strategies and train personnel in resource mobilisation. Below are some key quotes from interviewees: “ Yes, there is, non-profits with common interests need to come together to form alliances and negotiate with donors to include sustainability initiatives. Non-profits should strive for partnerships at the local level say 2 or 3 organizations come together for a common purpose." – R2. "Non-governmental organizations should foster capacity building of its personnel, and encourage the self-sufficiency of operations, such as by facilitating the integration of successful externally funded programs into the routine services offered through internally funded systems." - R10 DISCUSSION OF FINDINGS This research aimed to investigate the financial sustainability of CHAZ-funded local NGOs in Zambia. The study revealed that CHAZ has contributed significantly to LNGOs over the years. In some cases, up to 99% of the LNPO's revenues had been financed by CHAZ in some years. However, there have been noted reductions in the proportions of CHAZ contributions to the LNGOs over the years reflecting an overall diversification and reduction in disbursements. The revenue diversification observed in the financial statements of the selected NGOs demonstrates that they have multiple sources of funding, reducing their dependence on any single donor or funding stream. A recent study in Zambia also reported that over 100 LNGOs have diversified their funding portfolios, however, there were reductions in their revenues from donors necessitating the need for financial sustainability (Katongo and Phiri 2023). Another study in Zambia that focused on one of the large LNGOs called the Centre for Infectious Diseases Research in Zambia (CIDRZ) found that the organization was financially sustainable (Makeche and Chowa 2023). In the case of CIDRZ, the organization has adequately diversified its funding portfolio, aligned its internal systems with donor demands and has innovative business models (Makeche and Chowa 2023). In the present study, almost all (93%) of the respondents revealed that the LNGOs were not financially sustainable, one even had negative cash balances whilst the others had mean cash balances below 20% as opposed to the desired levels of least 40%; on the other hand, CIDRZ may therefore be an example of a successful LNGO that other LNGOs may benchmark and emulate to ensure financial sustainability (Makeche and Chowa 2023). Operating margins would therefore explain the level of financial health that the NGOs enjoyed in their levels of sustainability (Nato and Gaiku 2022). An organization such as NPO-2 will have better chances of existence and realization of its mission, while where an organization incurs negative operating margins like that of NPO-3 and NPO-4, it should reconsider its financial strategies for sustainability and efficiency. This additionally shows that the organization has good internal control measures of financial management and may be crucial for the future existence of the organization. According to (Katongo and Phiri 2023), NGOs with a positive operating margin are more likely to be financially sustainable and have better prospects of achieving their organizational goals. Cash reserves are the capacity of an NPO to finance its expenses with its available cash; thus, cash reserves become one of the important measures of health in the financial condition of the organization (Irvin and Furneaux 2021). NGOs that have healthy cash reserves tend to sustain their programs and services more than those that have low cash reserves, even when faced with difficult times (Waniak-Michalak, Leitoniene, and Perica 2022). A higher cash reserve ratio would imply a better financial position for the NPO and may sustain unexpected financial pressures. In this case, both NPO1 and NPO2 had positive cash reserve ratios. One study points out that it is expected that an NPO to have an adequate cash reserve ratio because it can be financially challenged and not have to alter its operations (Burke 2023). This is especially important for those NPOs which greatly depend on the grant income or donations as this is typically the most uncertain source of income. The study revealed that the challenges faced by LNGOs in Zambia in trying to achieve financial sustainability and financial stability are multifaceted. One study identified four major challenges for NPOs, namely reliance on external funding, failure to build a unique non-profit brand, external expectations of partnerships and promoting community engagement and leadership (Achola, Ombok, and Kiganda 2023). These challenges are among many identified during the study such as poor access to donor funding, failure to identify funding priorities, lack of long-term planning, poor access to domestic resources, low internal organizational capacity and failure to adapt among others. Other studies have pointed out the lack of strategic direction, the lack of proper mission, competition amongst NGOs, and a lack of continuous flow of resources that are key to the survival of NGOs and are challenges for NGOs striving towards sustainability (Jayawardhana, Fernando, and Siyambalapitiya 2022). These findings support the internal challenges identified in the responses, such as lack of long-term planning, internal organizational capacity and weak governance systems. Additionally, respondents highlighted issues such as the lack of active sourcing of funds by NGOs, changing priorities of donor countries, lack of transparency and accountability in the funding landscape, and the earmarking of funds by donors to specific NGOs. These findings are supported by a study in Eastern Europe and Central Asia that highlights external challenges such as donors constantly changing priorities, changing funding criteria, or requesting additional conditionalities before funding approval (Gotsadze et al. 2019). These challenges are also in line with the findings of another study that suggests that local sources of funding for NGOs in developing countries have not yet developed to meet the demand, and the development of a philanthropic base may be a long-term solution requiring cultural, social, and economic changes (Kermani and Reandi 2023). Further, the study found that factors that positively influenced strategies for financial sustainability included, strategy and leadership, and financial planning. This was supported by other studies that found that strategic leadership, management and planning were key ingredients to financial sustainability (Katongo and Phiri 2023; Makeche and Chowa 2023). Similarly, a study in Bangladesh equally reaffirmed the findings of this study (Sarker and Rahman 2018). In this study, sound management was found be significant but had a negative coefficient which implied that there significant but inverse relationship, the authors believe this may just be an incidental finding which was counter intuitive. Sound management is expected to improve financial sustainability and not to reduce it. This is supported by other studies in Zambia and elsewhere in Africa (Katongo and Phiri 2023; Ndibaru and Ongwae 2023). Further, the findings of the survey suggest that there is a strong consensus among respondents on the importance of financial planning for financial sustainability. These findings align with previous research that highlights the critical role of financial management practices in ensuring the effective utilization of funds and the overall financial stability of organizations (Abiddin, Ibrahim, and Abdul Aziz 2022). Further, other studies emphasize the importance of financial planning, resource allocation, and financial reporting in promoting sustainable financial practices (Aboramadan 2018). They argue that organizations that employ sound financial management practices are better able to monitor and optimize their financial resources, leading to improved financial sustainability. Further, whilst NPOs' main role is to focus on service delivery in hard-to-reach areas where businesses may not be profitable to run such ventures, this study found that generating their own income may contribute to financial sustainability. However, unless such income-generating activities are through passive income such as rentals from real estate or returns from financial investments that may not require a lot of day-to-day running around as in social enterprises, NPOs may lose focus from serving the underprivileged to become for-profit organizations whose focus is profit generation. The literature review found that NGOs can get distracted by the pursuit of profits and lose sight of their mission and values (Dolšak and Prakash 2022). There is therefore a need for a balance for NPOs to remain focused on service delivery, especially in under-privileged communities and other sectors of society which need such services while engaging in less distractive investments that can assure reasonable and less operational distraction to the day-to-day business. CONCLUSIONS AND RECOMMENDATIONS The results of the study bring forth the fact that funding from CHAZ considerably strengthens the financial sustainability of LNPOs in Zambia. In particular, for various NPOs, which are inclusively and significantly involved with the interaction and functioning of CHAZ key strategies. The funding helps expand sources of financing for the LNPOs, including diversification of funds receipts rather than their dependence on one major donor or a certain flow of funds. This diversification of funding sources has a significant impact on the LNPO's ability to achieve its objectives. It supports them being more sustainable and long-lasting because there is little or no possibility of hitches or uncertainties regarding their funding. The results indicated that LNPOs received funding from CHAZ at varying levels. Some organizations seemed highly dependent on CHAZ funding, though for others, the portfolio of funding streams was more evenly distributed. Conversely, the findings still showed that the streams of funding need to be diversified beyond CHAZ in order to hedge against risks and ensure long-term financial sustainability. Furthermore, the cash reserve analysis indicated that there was a definite need for adequate financial reserve in case of sudden challenges. The NPOs with positive cash reserve ratios thus tended to be in good financial positions, while NPOs with either negative or very low cash reserve ratios are very vulnerable and stand a good chance of facing financial difficulties. The study found that financial sustainability was associated with the organization being financially sustainable. The study also found that financial management, financial planning, sound administration, income generation, and income diversification were closely associated with financial sustainability. The variables all had positive coefficients indicating that increases in the variables would be associated with positive increases in the organization’s financial sustainability. Recommendations Based on the study’s findings, discussions and conclusions, several recommendations could be drawn that might help the NGOs operating in Zambia to be more financially sustainable. 1. Diversification of Funding Sources: Local NGOs must ensure that there is a diversification in their funding means beyond the traditional partners such as CHAZ. 2. Capacity Building and Training Programs: Facilitate comprehensive capacity-building programs for LNGOs by the government along with the donor agencies in the form of development in financial management skills, enhancement of governance structures, and strengthening of strategic planning capabilities. 3. Provide Access to Domestic Resources: They should also find out how philanthropic giving and government funding domestically can be locally tapped by LNPOs. This will include things like tax deductions for donations to NGOs, national funds for community development projects, and a reduction in the complexity of regulatory frameworks to make access to local sources easier. The government must begin to strategically position itself to on-board LNGOs onto the national budget. 4. Stronger Coordination and Networking: Government agencies can provide opportunities that bring NGOs, international organizations, academia, and private sector partners together. NGOs might share knowledge, pool resources, and jointly advocate on issues, benefiting from collective strengths in overcoming commonly perceived challenges and tapping into new funding sources. 5. Flexibility in funding mechanisms: Support flexible funding mechanisms that provide NGOs with the facility to shift resources in response to emerging needs and priorities. This will be achieved through reducing bureaucratic obstacles in accessing funds, availing opportunities for multiyear funding, and allowing flexibility in adjustment during project implementation based on real-time feedback and changing contexts Further Research Based on the current findings, the authors propose further research using longitudinal studies to investigate sustainability over time, some comparative studies with NGOs in other countries and other studies using innovative models such as local generation of resources. Declarations Conflict of Interest All authors declare no conflict of interest Ethical Approval This study was ethically reviewed and approved by the Levy Mwanawasa Medical University Research Ethics Committee IORG No. IORG0010491, OMB No. 0990 − 0279 and Approval Number LMMU-REC 000018/22. We, the authors further confirm that all research activities in this study were performed in accordance with the Declaration of Helsinki guidelines applicable when human participants are involved. Informed Consent All participants in the study were adults above the age of 18 years in various workplaces. Each participant gave written informed consent, participation was voluntary and participants were free to withdraw the consent and withdraw from the research at any time without any consequences to themselves or their organisation. The data was anonymised using codes. The data files were stored in a secure cabinet that is lockage and accessible only to the principal investigator. Funding This research did not receive any funding or grants. Author Contribution M.M.K. conceived the concept and drafted the proposal. M.M.K., M.N., J.M., R.B., D.M.M., and K.S.S. commented on and reviewed the proposal. M.M.K collected the data and drafted the manuscript. J.M.S. provided the overall supervision of the manuscript. All authors substantially contributed to the manuscript and approved the final manuscript for submission. References Abiddin, Norhasni Z., Irmohizam Ibrahim, and Shahrul A. Abdul Aziz. 2022. "Non-Governmental Organisations (NGOs) and Their Part towards Sustainable Community Development." In Sustainability . Aboramadan, Mohammed. 2018. 'NGOs management: a roadmap to effective practices', Journal of Global Responsibility , 9: 372-87. Achola, Eunice, Benjamin Ombok, and Evans Kiganda. 2023. 'Influence of financial sustainability on financial growth of non-governmental organizations in lreb-Kenya', European Journal of Economic and Financial Research , 7. Biemba, G., D. M. Menda, Y. Siame, K. S. Sichinga, and W. Macleod. 2019. 'Towards an AIDS free generation: Is stigma still an issue in Zambia? Results from a legal environment assessment of the HIV/AIDS/TB program of the Churches Health Association of Zambia', Journal of public health in Africa , 10: 1010. Bogers, Maya, Frank Biermann, Agni Kalfagianni, and Rakhyun E. Kim. 2022. 'Sustainable Development Goals fail to advance policy integration: A large-n text analysis of 159 international organizations', Environmental Science & Policy , 138: 134-45. Burke, Danita Catherine. 2023. 'NGOs in the North: Concerns, challenges and audiences.' in, WWF and Arctic environmentalism (Manchester University Press). Churches Health Association of Zambia. 2017. "Grants and Compiance Report." In. Lusaka: Churches Health Association of Zambia. Dolšak, Nives, and Aseem Prakash. 2022. 'NGO Failure: A Theoretical Synthesis', VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations , 33: 661-71. Dvivedi, Sweta. 2023. 'Making Privileged the Underprivileged.' in, Education of Socio-Economic Disadvantaged Groups (Routledge India). Gee, Inn Hee, Peter Inho Nahm, Tieying Yu, and Albert A. Cannella. 2022. 'Not-for-Profit Organizations: A Multi-Disciplinary Review and Assessment From a Strategic Management Perspective', Journal of Management , 49: 237-79. Gotsadze, George, Ivdity Chikovani, Lela Sulaberidze, Tamar Gotsadze, Ketevan Goguadze, and Nertila Tavanxhi. 2019. 'The Challenges of Transition From Donor-Funded Programs: Results From a Theory-Driven Multi-Country Comparative Case Study of Programs in Eastern Europe and Central Asia Supported by the Global Fund', Global Health: Science and Practice , 7: 258. Grant, C., P. Achyut, G. Akello, E. Alam, M. Ayegboyin, M. Baluku, P. Banerjee, J. Bhandari, S. Bishop, and J. Chery. 2023. 'People’s agenda for pandemic preparedness', Brighton: Institute of Development Studies. , 10. Hoque, Md Ariful, Brent Lovelock, and Anna Carr. 2022. 'Alleviating Indigenous poverty through tourism: the role of NGOs', Journal of Sustainable Tourism , 30: 2333-51. Irvin, Renée A., and Craig W. Furneaux. 2021. 'Surviving the Black Swan Event: How Much Reserves Should Nonprofit Organizations Hold?', Nonprofit and Voluntary Sector Quarterly , 51: 943-66. Jackson, Amy, Birger Forsberg, Collins Chansa, and Jesper Sundewall. 2020. 'Responding to aid volatility: government spending on district health care in Zambia 2006–2017', Global Health Action , 13: 1724672. Jayawardhana, Kumudu, Imali Fernando, and Janaka Siyambalapitiya. 2022. 'Sustainability in Social Enterprise Research: A Systematic Literature Review', Sage Open , 12: 21582440221123200. Kasukumya, Hadassah, and Lubinda Haabazoka. 2024. 'Factors Affecting Private Sector Partnerships with Non-Governmental Organizations in Zambia: A Case Study of Musokotwane Compassion Mission Zambia', African Journal of Commercial Studies , 4: 93-103. Katongo, Maximillian, and Jackson Phiri. 2023. 'Factors Influencing Financial Sustainability of Local Health Non-Governmental Organizations (LHNGOs) in Developing Countries; a Case of Zambia.', Open Journal of Business and Management , 11: 3313-31. Kermani, Faiz, and Sbita Tia Anna Reandi. 2023. 'Exploring the Funding Challenges Faced by Small NGOs: Perspectives from an Organization with Practical Experience of Working in Rural Malawi', Research and Reports in Tropical Medicine , 14: 99-110. Lim, Sijeong, Chungshik Moon, and Youngwan Kim. 2022. 'Remaining Hopeful During the COVID-19 Pandemic: The Role of NGOs in Filling the Social Support Gap for Vulnerable Children', Youth & Society , 55: 1307-26. Makeche, Elizabeth M., and Taonaziso Chowa. 2023. 'A Study of the Factors that Determine Local NGO Financial Sustainability, A Case of CIDRZ', International journal of innovation science and research technology , 8. Malesu, Maureen Lupunga, and Pavel Syrovátka. 2024. 'What are the critical success factors for small farming businesses? Evidence from Zambia', Journal of the International Council for Small Business , 5: 259-81. McSweeney, Mitchell, Lyndsay Hayhurst, Brian Wilson, Emerald Bandoles, and Kelvin Leung. 2021. 'Colliding mandates of social enterprises: exploring the financial strategies, environment, and social-market tensions of bicycles-for-development organizations', Sport Management Review , 24: 791-814. Nato, Jacinta Wakasa, and Peter Gaiku. 2022. 'Effect of Funding Diversification on the Financial Performance of Nongovernmental Organizations in Kenya: A Case of Kenya Red Cross Society', European Scientific Journal , 18: 64. Navarro-Galera, Andrés, Manuel Pedro Rodríguez-Bolívar, Laura Alcaide-Muñoz, and María Deseada López-Subires. 2016. 'Measuring the financial sustainability and its influential factors in local governments', Applied Economics , 48: 3961-75. Ndibaru, Janiffer Gathigia, and G. J. Ongwae. 2023. 'Financial accountability practices and financial sustainability of donor funded projects in Kiambu County, Kenya', International Academic Journal of Economics and Finance , 3: 26-82. Neel, Abigail H., Daniela C. Rodríguez, Izukanji Sikazwe, Yogan Pillay, Peter Barron, Shreya K. Pereira, Sesupo Makakole-Nene, and Sara C. Bennett. 2024. 'HIV programme sustainability in Southern and Eastern Africa and the changing role of external assistance for health', Health Policy and Planning , 39: i107-i17. Sarker, S. I., and A. Rahman. 2018. 'The relationship between strategic management and financial performance of non-governmental organizations (NGOS): Evidence from RDRS Bangladesh', Global Journal of Management And Business Research , 18: 1-14. Sharma, Garima, and Pratima Bansal. 2017. 'Partners for Good: How Business and NGOs Engage the Commercial–Social Paradox', Organization Studies , 38: 341-64. Siachiwena, Hangala, and Jeremy Seekings. 2023. 'The politics of ‘institutionalising’ social protection in Africa: The retrenchment of social cash transfers in Zambia, 2015–2021', Journal of International and Comparative Social Policy , 39: 278-94. Waniak-Michalak, Halina, Sviesa Leitoniene, and Ivana Perica. 2022. 'The NGOs and Covid 19 pandemic: A new challenge for charitable giving and NGOs’ mission models', Inžinerinė ekonomika , 33: 174-87. Ye, Shihua, and Xiaochen Gong. 2021. 'Funding the present and the future: Drivers of NPO's financial sustainability', Nonprofit Management and Leadership , 32: 197-218. Tables Table 1: Variable Description Variable Measurement Indicator Items Funding from CHAZ Amount of funding received from CHAZ Consistency of funding over time Conditions and requirements for fund management Funding Challenges Limited access to domestic and international funding sources Level of competition for funding among NGOs Bureaucratic hurdles (e.g., length and complication of the grant application process) Strategies for Financial Sustainability Diversification of Funding Sources Partnerships and Collaborations Income-Generating Activities: Fundraising Practices Financial Management Financial Planning Sound Administration Own Income Generation Income Diversification Financial Management Quality of financial management practices Budget Financial reporting accuracy Financial Planning Existence of a formal financial plan Frequency of financial reviews and adjustments Sound Administration Efficiency of administrative processes Compliance with regulatory requirements Own Income Generation Amount of income generated from internal sources Proportion of total income from self-generated activities Income Diversification Percentage of funding from different sources Proportion of income from non-traditional sources (e.g., social enterprises) Table 2 Demographics of Questionnaire Respondents Variable Survey Qualitative Frequency Percentage Frequency Percentage Age Below 30 9 10.34 31-40 19 21.84 41-50 29 33.33 9 42.86 above 50 30 34.48 12 57.14 Gender Female 34 39.08 6 28.57 Male 53 60.92 15 71.43 Designation Executive Director 21 24.14 6 28.57 Director Programs 1 4.76 Director of finance and administration 13 14.94 1 4.76 director 9 10.34 4 19.05 manager 26 29.89 5 23.81 Advisor 3 14.29 Accountant 9 10.34 1 4.76 officer 9 10.34 Years with Organization Less than 1 year 5 5.75 1-5 years 24 27.59 6 28.57 6-10 years 16 18.39 5 23.81 11-15 years 20 22.99 6 28.57 16- 20 years 13 14.94 3 14.29 21-25 years 5 5.75 1 4.76 25-30 years 3 3.45 Above 30 years 1 1.15 Level of Management Involved Senior Management 64 73.56 17 80.95 Middle Management 23 26.44 4 19.05 Highest Qualification Diploma 18 20.69 1 4.76 Degree 33 37.93 3 14.29 Masters 34 39.08 14 66.67 Doctorate 2 2.3 3 14.29 Source: research data 2024 Table 3 Descriptive Statistics for Operating Margin N Min. Max. Mean Std. Dev. NPO-1 5 -28.9 19.7 -1.315 22.1633 NPO-2 5 .00 17.1 5.339 6.9582 NPO-3 5 -122.8 16.4 -21.369 57.5195 NPO-4 5 -47.9 7.0 -26.811 21.4942 Valid (listwise) 5 Source research data 2024 Table 4 Descriptive Statistics for Cash Reserves N Min. Max Mean Std. Dev. NPO-1 5 -5.28 37.74 16.55 15.49 NPO-2 5 5.74 54.81 22.56 22.10 NPO-3 5 -47.47 34.39 5.75 31.27 NPO-4 5 -109.58 -21.59 -75.83 37.74 Valid (listwise) 5 Source: research data: 2024 Table 5 Factors associated with LNGO Financial Sustainability Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) .239 .174 1.376 .173 Strategy and Leadership .251 .069 .334 3.665 .000 Financial Management -.015 .082 -.020 -.188 .851 Financial Planning .926 .110 .858 8.424 .000 Sound Administration -.272 .076 -.290 -3.577 .001 Own income generation .176 .119 .101 1.476 .144 Income diversification .014 .099 .012 .142 .887 a. Dependent Variable: Financial sustainability Additional Declarations No competing interests reported. Cite Share Download PDF Status: Published Journal Publication published 13 Aug, 2025 Read the published version in Humanities and Social Sciences Communications → Version 1 posted Editorial decision: Revision requested 13 May, 2025 Reviews received at journal 04 Apr, 2025 Reviews received at journal 03 Apr, 2025 Reviews received at journal 03 Apr, 2025 Reviews received at journal 02 Apr, 2025 Reviews received at journal 24 Mar, 2025 Reviewers agreed at journal 22 Mar, 2025 Reviewers agreed at journal 15 Mar, 2025 Reviewers agreed at journal 14 Mar, 2025 Reviewers agreed at journal 14 Mar, 2025 Reviewers agreed at journal 14 Mar, 2025 Reviewers agreed at journal 13 Mar, 2025 Reviewers agreed at journal 13 Mar, 2025 Reviewers agreed at journal 10 Mar, 2025 Reviewers invited by journal 10 Mar, 2025 Editor invited by journal 15 Feb, 2025 Editor assigned by journal 15 Feb, 2025 Submission checks completed at journal 30 Jan, 2025 First submitted to journal 13 Jan, 2025 You are reading this latest preprint version Research Square lets you share your work early, gain feedback from the community, and start making changes to your manuscript prior to peer review in a journal. As a division of Research Square Company, we’re committed to making research communication faster, fairer, and more useful. We do this by developing innovative software and high quality services for the global research community. Our growing team is made up of researchers and industry professionals working together to solve the most critical problems facing scientific publishing. Also discoverable on Platform About Our Team In Review Editorial Policies Advisory Board Help Center Resources Author Services Accessibility API Access RSS feed Manage Cookie Preferences © Research Square 2026 | ISSN 2693-5015 (online) Privacy Policy Terms of Service Do Not Sell My Personal Information {"props":{"pageProps":{"initialData":{"identity":"rs-5822319","acceptedTermsAndConditions":true,"allowDirectSubmit":false,"archivedVersions":[],"articleType":"Article","associatedPublications":[],"authors":[{"id":409041679,"identity":"aab55fd5-a5f3-41bf-b226-18b867e64c33","order_by":0,"name":"Michael Mutaya Kachumi","email":"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAZAAAAAyAQMAAABI0h/eAAAABlBMVEX///8AAABVwtN+AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAA8UlEQVRIiWNgGAWjYDACZgY2IGlhwMDAA6QNbIAEY+MBIrRIwLSkgbQ04NfCgKKF4TBYCK8W3XbmZw9+VEgY87efPSZ1o+C83dr2w0BbamyicWkxO8xmbthzRsJM4kxemnSOwe3kbWcSgVqOpeU24NTCwybB2yZhw3CDxwysxewAUAtjw2G8WiT//pOwkYdoOZdsdv4hYS3SvA0SZgYQLQfszG4QtIXNTFrmmISx4ZkcY+scg+QEsxtAWxLw+eX84WeSb2psDOcdP2N4O+ePnb3Z+fSHDz7U2ODUggESwSoTiFUOAvakKB4Fo2AUjIKRAQD9QFtUyDwTLwAAAABJRU5ErkJggg==","orcid":"","institution":"Churches Health Assoication Of Zambia","correspondingAuthor":true,"prefix":"","firstName":"Michael","middleName":"Mutaya","lastName":"Kachumi","suffix":""},{"id":409041680,"identity":"16346dcf-c96c-4961-ab30-69c5df7cfb7b","order_by":1,"name":"Mukumbuta Nawa","email":"","orcid":"","institution":"Levy Mwanawasa Medical University","correspondingAuthor":false,"prefix":"","firstName":"Mukumbuta","middleName":"","lastName":"Nawa","suffix":""},{"id":409041681,"identity":"c7b46f7e-36bb-4298-804d-fb22d8f8d001","order_by":2,"name":"Joseph Mwanakatwe","email":"","orcid":"","institution":"Churches Health Assoication Of Zambia","correspondingAuthor":false,"prefix":"","firstName":"Joseph","middleName":"","lastName":"Mwanakatwe","suffix":""},{"id":409041682,"identity":"c31edd78-7cfd-4c9c-97c7-d130bcc21d81","order_by":3,"name":"Raymond Bwembya","email":"","orcid":"","institution":"Churches Health Assoication Of Zambia","correspondingAuthor":false,"prefix":"","firstName":"Raymond","middleName":"","lastName":"Bwembya","suffix":""},{"id":409041683,"identity":"358e77e3-75a6-4a14-9a5f-13c39bf99af2","order_by":4,"name":"Dhally Mutombo Menda","email":"","orcid":"","institution":"Churches Health Assoication Of Zambia","correspondingAuthor":false,"prefix":"","firstName":"Dhally","middleName":"Mutombo","lastName":"Menda","suffix":""},{"id":409041689,"identity":"83b3bf6a-c9bc-4c5a-af22-f8dabf0f481b","order_by":5,"name":"Karen Sichali Sichinga","email":"","orcid":"","institution":"Churches Health Assoication Of Zambia","correspondingAuthor":false,"prefix":"","firstName":"Karen","middleName":"Sichali","lastName":"Sichinga","suffix":""},{"id":409041691,"identity":"168ff31d-929c-457f-b134-50750cac7eac","order_by":6,"name":"Junaid M Shaikh","email":"","orcid":"","institution":"Binary University of Management \u0026 Entrepreneurship","correspondingAuthor":false,"prefix":"","firstName":"Junaid","middleName":"M","lastName":"Shaikh","suffix":""}],"badges":[],"createdAt":"2025-01-13 19:38:02","currentVersionCode":1,"declarations":"","doi":"10.21203/rs.3.rs-5822319/v1","doiUrl":"https://doi.org/10.21203/rs.3.rs-5822319/v1","draftVersion":[],"editorialEvents":[{"content":"https://doi.org/10.1057/s41599-025-05642-w","type":"published","date":"2025-08-13T15:57:51+00:00"}],"editorialNote":"","failedWorkflow":false,"files":[{"id":75314530,"identity":"114e0ed1-3e16-46a1-827d-e21df1954c86","added_by":"auto","created_at":"2025-02-03 09:31:25","extension":"png","order_by":1,"title":"Figure 1","display":"","copyAsset":false,"role":"figure","size":155633,"visible":true,"origin":"","legend":"\u003cp\u003e\u003cstrong\u003eDisbursements Trend to 27 NGOs 2010 to 2016\u003c/strong\u003e\u003c/p\u003e","description":"","filename":"1.png","url":"https://assets-eu.researchsquare.com/files/rs-5822319/v1/8a7d23ff83833ac425e1756f.png"},{"id":75316328,"identity":"f0a323fe-c306-4cc2-aa78-a640582fc4e0","added_by":"auto","created_at":"2025-02-03 09:39:25","extension":"png","order_by":2,"title":"Figure 2","display":"","copyAsset":false,"role":"figure","size":83908,"visible":true,"origin":"","legend":"\u003cp\u003e\u003cstrong\u003eCHAZ Contributions to Selected NGOs: Source research data 2024\u003c/strong\u003e\u003c/p\u003e","description":"","filename":"2.png","url":"https://assets-eu.researchsquare.com/files/rs-5822319/v1/7649f4eb811b4c8c6d40f796.png"},{"id":89310554,"identity":"4c6d6f62-6482-4472-80a0-6c40d834d584","added_by":"auto","created_at":"2025-08-18 16:07:54","extension":"pdf","order_by":0,"title":"","display":"","copyAsset":false,"role":"manuscript-pdf","size":1846522,"visible":true,"origin":"","legend":"","description":"","filename":"manuscript.pdf","url":"https://assets-eu.researchsquare.com/files/rs-5822319/v1/4c1f75fe-42fe-44d0-a5b2-81150691f7f4.pdf"}],"financialInterests":"No competing interests reported.","formattedTitle":"Financial Sustainability of Local NGOs Funded by the Churches Health Association of Zambia in Zambia. A Mixed Methods Survey.","fulltext":[{"header":"Background","content":"\u003cp\u003eThe financial performance of local Non-Governmental Organizations (LNGOs) is one of the key factors influencing the chances of efficient project and programme implementation related to crucial social and development issues (Ye and Gong 2021). In the Zambian context, NGOs are recognized social players who carry out most of the basic needs support and deliver services, especially in health, education and the community (Malesu and Syrov\u0026aacute;tka 2024). However, the issue of the financial sustainability of such organizations remains a very challenging and complex endeavour (Katongo and Phiri 2023). The financial sustainability of LNGO is dependent on the following factors; multiple sources of funding, good finance management practices, strong governance structure and resource mobilization (McSweeney et al. \u003cspan citationid=\"CR23\" class=\"CitationRef\"\u003e2021\u003c/span\u003e). However, a variety of LNGOs that exist in Zambia face numerous challenges in fulfilling these demands and this affects their stability and effectiveness at large in the long run (Gee et al. \u003cspan citationid=\"CR10\" class=\"CitationRef\"\u003e2022\u003c/span\u003e; Malesu and Syrov\u0026aacute;tka 2024).\u003c/p\u003e \u003cp\u003eThe general definition of NGOs can be borrowed from the World Bank; The World Bank defines NGOs as private organizations that address the suffering of the poor, defend their interests, their environment, provide social services, or development of the community for no payment from the beneficiaries (Bogers et al. \u003cspan citationid=\"CR5\" class=\"CitationRef\"\u003e2022\u003c/span\u003e). These organizations engage in humanitarian activities, which other revenue-generating organizations would not be willing to undertake because such activities are not profitable (Sharma and Bansal 2017). Some of these activities include the provision of health care and/or education for persons or groups of persons who are unable to afford to obtain these services (Dvivedi \u003cspan citationid=\"CR9\" class=\"CitationRef\"\u003e2023\u003c/span\u003e).\u003c/p\u003e \u003cp\u003eNon-Governmental Organizations in Zambia play an essential role in solving most social-economic issues affecting the nation mainly in the health, education, as well as community sectors (Lim, Moon, and Kim \u003cspan citationid=\"CR20\" class=\"CitationRef\"\u003e2022\u003c/span\u003e). NGOs emerged and began to expand their part in development processes after World War II in 1945; they turned into organizations that aimed to reduction of suffering, enforce equity, conserve the environment, and provision of basic human requisite services (Hoque, Lovelock, and Carr 2022). These global and local organizations tackle a variety of problems at different levels or often act as the main providers of services in areas where the state presence is weak (Grant et al. \u003cspan citationid=\"CR12\" class=\"CitationRef\"\u003e2023\u003c/span\u003e). Local NGOs are particularly influential in Zambia and they address very important concerns including health and poverty as already alluded to. However, they remain open to financial risks and, to some extent, irregular and erratic funding from external donors, unpredictable funding mechanisms, and unpredictable financial policies (Siachiwena and Seekings 2023). The funding of Zambian NGOs is one of the major concerns within the sector as reduced or flat-lined funding from international donors has raised concerns by sector players. This trend, exacerbated by negative economic fluctuation across the world and changes in focus and contribution by donors, threatens the financial sustainability of such groups (Jackson et al. \u003cspan citationid=\"CR15\" class=\"CitationRef\"\u003e2020\u003c/span\u003e). The growing global economic insecurity and changing donor attitudes pose a real danger to the sustainability of funding for such bodies (Jackson et al. \u003cspan citationid=\"CR15\" class=\"CitationRef\"\u003e2020\u003c/span\u003e). Cuts in international funding have had serious effects on HIV/AIDS responses which many NGOs in Zambia's Health Sector depend on for operations (Neel et al. 2024). Figure\u0026nbsp;1 shows the funding trend between 2010 and 2016 for 27 NGOs.\u003c/p\u003e \u003cp\u003eBetween 2010 and 2016, the Churches Health Association of Zambia (CHAZ) received \u003cspan\u003e$\u003c/span\u003e315\u0026nbsp;million from international donors mostly the Global Fund for HIV/AIDS, Tuberculosis and Malaria and the United States Presidents Emergency Plan for AIDS Relief (PEPFAR) for the provision of various health services. Nevertheless, starting in 2015, the trends in donor funding moved rapidly (Biemba et al. \u003cspan citationid=\"CR4\" class=\"CitationRef\"\u003e2019\u003c/span\u003e). Aid disbursement to NGOs reduced to less than \u003cspan\u003e$\u003c/span\u003e 720,000 per year from \u003cspan\u003e$\u003c/span\u003e 8\u0026nbsp;million per year (Churches Health Association of Zambia \u003cspan citationid=\"CR7\" class=\"CitationRef\"\u003e2017\u003c/span\u003e). Such a decrease has led to many NGOs either reducing their activities or, in the worst case, having to close down, which is a great blow as far as service delivery is concerned, especially concerning the delivery of health services in rural areas (Kasukumya and Haabazoka 2024). These NGOs have still not created other sources of funding, therefore if funding is to be further reduced, they will find it difficult to meet their healthcare delivery needs in Zambia (Kasukumya and Haabazoka 2024).\u003c/p\u003e \u003cp\u003eSustainability means the continued capacity of a business, organization or project to achieve its purpose, fulfil its objectives and address its stakeholders\u0026rsquo; needs in the future (Navarro-Galera et al. 2016). If the NGO sector has a desire to be around for decades or centuries, it is important that they can at least financially sustain themselves. In the Zambian health sector, several big LNGOs such as the Zambia National AIDS Network (ZNAN), Kara Counselling, Girl Guides Association (GGAZ) and the Zambia Malaria Foundation (ZMF) have either shut down completely due to lack of continued funding by a major donor source, the NGO's inability to seek for extra funding on their own or mismanagement of the existing resources. The research aimed to; research the Financial Sustainability of LNPOs being funded by CHAZ, explore the challenges faced and identify possible strategies that can be employed to ensure the sustainability of the LNPOs.\u003c/p\u003e"},{"header":"RESEARCH METHODOLOGY","content":"\u003cdiv id=\"Sec3\" class=\"Section2\"\u003e\n \u003ch2\u003eResearch design\u003c/h2\u003e\n \u003cp\u003eThe study chose the research philosophy of pragmatism which was aligned with abductive reasoning. Using this approach allows linking it with several methodological options. The study used a mixed methods approach comprising of a desk review, a case study where qualitative interviews with key personnel to understand the issues and opportunities that confront these organizations were conducted. Further, a quantitative survey was carried out in the local Non-Profit Organisations.\u003c/p\u003e\n\u003c/div\u003e\n\u003ch3\u003eTarget Population\u003c/h3\u003e\n\u003cp\u003eThe study used a mixed methodology to collect and analyze data in the investigation of financial sustainability among NPOs funded by CHAZ. The population in this case was all NPOs funded by CHAZ either past or present from its inception in 1970. This study targeted senior management of LNPOs funded by CHAZ that included both faith-based and non-faith-based civil society organizations (CSOs) that received any type of funding in the 10 years running from 2010 to 2019.\u003c/p\u003e\n\u003ch3\u003eSampling Techniques\u003c/h3\u003e\n\u003cp\u003eFor the Quantitative approach, the research used stratified random sampling among LNPOs funded by CHAZ. The qualitative samples were collected using non-probability sampling or purposive sampling sometimes referred to as judgment.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eSample Size\u003c/strong\u003e,\u003c/p\u003e\n\u003cp\u003eThe sample size for the quantitative data was determined as shown in the equation below:\u003c/p\u003e\n\u003cdiv id=\"Equa\" class=\"Equation\"\u003e\n \u003cdiv class=\"mathdisplay\" id=\"FileID_Equa\" name=\"EquationSource\"\u003e$$\\:n=\\frac{N}{1+N{\\left(e\\right)}^{2}}$$\u003c/div\u003e\n\u003c/div\u003e\n\u003cp\u003eThe sample population was (n), the population (N) and (e) was the level of precision. A 95% confidence level was selected to determine the sample size.\u003c/p\u003e\n\u003cdiv id=\"Equb\" class=\"Equation\"\u003e\n \u003cdiv class=\"mathdisplay\" id=\"FileID_Equb\" name=\"EquationSource\"\u003e\u003cimg src=\"data:image/png;base64,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\" width=\"279\" height=\"145\"\u003e\u003c/div\u003e\n\u003c/div\u003e\n\u003cdiv id=\"Sec7\" class=\"Section2\"\u003e\n \u003ch2\u003eData Collection Methods and Procedures\u003c/h2\u003e\n \u003cp\u003eThe study used a mixed methods approach and therefore used several data collection methods as shown below.\u003c/p\u003e\n\u003c/div\u003e\n\u003cdiv id=\"Sec8\" class=\"Section2\"\u003e\n \u003ch2\u003eQualitative Methods\u003c/h2\u003e\n \u003cp\u003eThe study used semi-structured interviews, using an interview guide. The interview questionnaire was semi-structured with open and closed questions. This was meant to allow the researcher to probe interviewees on their responses to extract the rich meaning of words. The study further analysed the financial statements of the four selected NGOs, looking at trends and key financial ratios that determine the financial ability of the organizations.\u003c/p\u003e\n\u003c/div\u003e\n\u003ch2\u003eQuantitative Methods\u003c/h2\u003e\n\u003cp\u003eThe first part of the quantitative analysis was a document review of the CHAZ-funded organizations\u0026rsquo; financial statements. The study then used a survey questionnaire across the 99 respondents sampled. Survey questionnaires were administered across senior management staff of NPOs that were stratified as faith-based, non-faith based and state actors. Table \u003cspan class=\"InternalRef\"\u003e1\u003c/span\u003e summarises the variables.\u003c/p\u003e\n\u003ch2\u003eStudy variables\u003c/h2\u003e\n\u003cdiv id=\"Sec11\" class=\"Section2\"\u003e\n \u003ch2\u003eDependent Variable\u003c/h2\u003e\n \u003cp\u003eFinancial Sustainability of Local NGOs in Zambia funded by CHAZ. This was constructed as a continuous variable based on the assessment of the respondents\u0026rsquo; view of their organisation\u0026rsquo;s sustainability profile. Responses were constructed based on twelve stem questions on a Likert scale of one to five, the mean from the eight questions was the score for financial sustainability for each individual and was used in the linear regression model against independent variables to assess predictors of financial sustainability among Local NGOs.\u003c/p\u003e\n\u003c/div\u003e\n\u003cdiv id=\"Sec12\" class=\"Section2\"\u003e\n \u003ch2\u003eIndependent Variables\u003c/h2\u003e\n \u003ch2\u003e\u003cstrong\u003eFunding from CHAZ\u003c/strong\u003e\u003c/h2\u003e\n \u003cp\u003eThis work has also developed a variable that captures the level of support given by CHAZ to the LNGOs in terms of cash support.\u003c/p\u003e\n \u003ch2\u003e\u003cstrong\u003eFunding Challenges\u003c/strong\u003e\u003c/h2\u003e\n \u003cp\u003eThis variable covers the details concerning the difficulty that LNGOs face in identifying funds.\u003c/p\u003e\n \u003ch2\u003e\u003cstrong\u003eStrategies for Financial Sustainability\u003c/strong\u003e\u003c/h2\u003e\n \u003cp\u003eThis variable concerns the measures directed at the increase of the financial stability of LNGOs used by them, and the practices deemed to be the best by LNGOs.\u003c/p\u003e\n\u003c/div\u003e\n\u003cdiv id=\"Sec13\" class=\"Section2\"\u003e\n \u003ch2\u003eData Analysis\u003c/h2\u003e\n \u003cp\u003eThe study used appropriate data analysis techniques for the data collected for the study so as to validate interpretations, draw inferences and arrive at conclusions. For the qualitative research instrument tool as interviews were proceeding, the researcher began to analyse some of the interviews collected earlier to start identifying key themes from the written memos. The qualitative data was reported in thematic areas alongside verbatim quotations. The study used ATLAS.Ti-8 for Mac to analyse the data.\u003c/p\u003e\n \u003cp\u003eFor the quantitative research instrument, data was collected and entered into the Statistical Package for Social Science (SPSS) version 22. The quantitative methods involved descriptive such as frequencies whilst inferential statistics used multivariable linear regression to assess the effects of different independent variables on financial sustainability. A P-value of 0.05 was considered significant.\u003c/p\u003e\n\u003c/div\u003e\n\u003cdiv id=\"Sec14\" class=\"Section2\"\u003e\n \u003ch2\u003eEthical Consideration\u003c/h2\u003e\n \u003cp\u003eData collection procedures were presented with their validity and reliability addressed. Anonymity and confidentiality were assured, while the data analysis techniques were presented after discussing ethical considerations.\u003c/p\u003e\n\u003c/div\u003e"},{"header":"RESULTS","content":"\u003ch2\u003e\u003cstrong\u003eDemographics of Respondents\u003c/strong\u003e\u003c/h2\u003e\n\u003cp\u003eThe survey targeted a sample size of 99 participants and a total of 87 participants responded representing a response rate of 88%. For qualitative interviews, 21 respondents were interviewed including seven LNPO senior executives and fourteen senior members from donor or partner organizations. There were more male respondents 60.9% (53/87) in the survey and similarly there were more male respondents in the qualitative case study 71.3% (15/21). Table 2 shows the demographics of the respondents for the survey and qualitative interviews respectively. The data is broken down into age, gender, designation, years with organization, level of management involved, and highest academic qualification:\u003c/p\u003e\n\u003ch3\u003eCHAZ Contributions to Financial Sustainability of Local Non-Profit Organizations (LNPO)\u003c/h3\u003e\n\u003cp\u003eA five-year review of the evidence of a diversified revenue portfolio from the 4 purposely selected organizations revealed that NPO 1 had 32 sources of income over the last 5 years\u0026rsquo; period 2018 - 2022. The highest five contributors stood at 32% Swedish Embassy, 17% Swedish Embassy Grant Management Unit, 13% European Union, 5.5% CHAZ and 5% IM Swedish. The financial statements revealed that NPO 2 had five sources of income; the five contributors stood at CHAZ 50%, ZAMFAM 45%, ABT SBH 1%, Amortized Grant 3% and other income 1%. NPO 3 reported 12 sources of income with the top 5 being Bread of the World, 23%, Porticus 20%, CHAZ 17%, CAFOD 16% and KZE Miser 15%. NPO 4 reported 8 sources of income with the top five being rental income 43%, tuition 17%, Boarding 14%, donations 12% and Transfers 5%. Figure 2 shows a clear picture of the CHAZ contributions to the four NPOs:\u003c/p\u003e\n\u003cp\u003eCHAZ funding was highest at 99% for NPO 2 in 2022 and 2021 while it was lower in the earlier years of 2018 \u0026ndash; 2020 indicating a heavy reliance of CHAZ funding. CHAZ contribution to NPO 3 increased from 11% in 2018 to 19% in 2022. For NPO 1, CHAZ funding ranged from 8 to 12 percent per year.\u003c/p\u003e\n\u003ch3\u003eOperating Margin for the four Selected NGOS\u003c/h3\u003e\n\u003cp\u003eThe study further examined operating margin ratios for the selected NGOs. The operating margin reflects the potential of an NPO to produce a surplus from its revenues after implementing all activities. Financial surplus ultimately contributes to financial stability. Table 3 shows the selected NGOs operating margin involved in the investigation. The operating margin was therefore computed as the difference between total operating income and total operating expenses divided by the total operating income. The operating margins of NPO-1 vary between (- 28.9% to + 19.7 %) The average operating margin for NPO 1 is (- 1.315) % and the Standard Deviation (SD) is 22.1633%. The operating margin for NPO-2 was 0 to 17.1%; average, 5.33%, with a standard deviation of 6.95% Operating margin for NPO-3 was -122.8 to 16.4%; average -21.36%, standard deviation of 57.52%. Like most NPOs, the operating margin of NPO-4 fluctuated from -47.9 to 7, the mean = -26.811, and the standard deviation of 21.4942.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eCash Reserves for selected NGOs\u003c/strong\u003e\u003c/p\u003e\n\u003cp\u003eThe cash reserves ratio for the four NGOs was further analysed. This ratio is normally used to indicate how effectively the entity could be able to meet all its expenses out of the cash funds available. Table 4 is a representation of calculated cash reserves for the four selected NGOs for five years, from 2018 to 2022. According to Table 4, the minimum cash reserve ratio for NPO-1 was at least -5.28, a maximum of 37.74 with a mean of 16.55 and a standard deviation of 15.49. Others ranged from a minimum of -109.58 to maximum of 54.81.\u003c/p\u003e\n\u003ch2\u003e\u003cstrong\u003eEffects of Factors on financial sustainability for local NGOs.\u003c/strong\u003e\u003c/h2\u003e\n\u003cp\u003eAfter fitting a linear regression with predictors such as Income Diversification, Financial Management, Own Income Generation, Sound Administration, Strategy and Leadership, and Financial Planning, and the dependent variable Financial Sustainability; the model summary indicated a very high Coefficient of Correlation (R) with a value of 0.989, suggesting a strong correlation between the predictors and the dependent variable. The Coefficient of Determination (R Squared) had a value of 0.979 implying that 97.9% of the variance in financial sustainability was explained by these predictors, demonstrating the model\u0026apos;s excellent explanatory power. The model revealed that Financial Planning (\u0026beta; = 0.858, p \u0026lt; 0.001) and Strategy and Leadership (\u0026beta; = 0.334, p \u0026lt; 0.001) were the most significant contributors to financial sustainability. On the other hand, Sound Administration had a significant negative impact (\u0026beta; = -0.290, p = 0.001). Own Income Generation and Income Diversification show positive but non-significant effects, while Financial Management has a negligible and non-significant negative impact. Table 5 shows the factors associated with Local NGO financial sustainability.\u003c/p\u003e\n\u003ch2\u003e\u003cstrong\u003eChallenges Local NGOs funded by CHAZ Face in achieving financial sustainability\u003c/strong\u003e\u003c/h2\u003e\n\u003cp\u003eFrom the qualitative component of the study, majority of respondents (93%) said their organisations were not financially sustainable. Respondents indicated that financial sustainability to them meant that their organizations had sufficient funds from a diversified portfolio of funders and they could finance critical operations of the LNPO and that the LNPO was also generating its own money that is not restricted by donors or partners. Further, they indicated that financial sustainability is when the LNPO can operate even when some designated projects or grants come to an end or a donor discontinues funding the organization. Some of the responses are shown below:\u0026nbsp;\u003c/p\u003e\n\u003cp\u003e\u003cem\u003e\u0026ldquo;It is also about the organization having its own generated reserve unrestricted funds for continued program implementation and organizational growth.\u0026quot;\u003c/em\u003e \u0026ndash; \u003cstrong\u003eR20.\u003c/strong\u003e\u003c/p\u003e\n\u003cp\u003eSome of the key reasons highlighted for the LNGOs not to be financially sustainable included the following;\u0026nbsp;\u003c/p\u003e\n\u003ch5\u003e\u003cstrong\u003eChallenges in Accessing Donor Funding\u003c/strong\u003e\u003c/h5\u003e\n\u003cp\u003eThe respondents indicated that they faced many challenges accessing donor funding, these included a lack of different sources of donor funds, low competencies of staff in some LNGOs due to funding levels, too few donors being targeted by all NGOs while some donors earmark their funds to specific concerns, which are not a priority for some NGOs. LNGOs submitted that Donors also shift their priorities frequently depending on their interests.\u003c/p\u003e\n\u003cp\u003e\u003cem\u003e\u0026nbsp;\u0026ldquo;The challenge is that funding from donors is earmarked and focused on priorities set by the donors already. This may affect the mission of the NGO because donors call the shots on what they expect to be done. \u0026ndash; \u003cstrong\u003eR6\u003c/strong\u003e\u003c/em\u003e\u003c/p\u003e\n\u003cp\u003e\u003cem\u003e\u0026ldquo;There is stiff competition from other NGOs looking to access the only available funding from potential donors. \u0026ndash; \u003cstrong\u003eR15\u003c/strong\u003e\u003c/em\u003e\u003c/p\u003e\n\u003ch5\u003e\u003cstrong\u003eChallenge of Accessing Domestic Resource Mobilization\u003c/strong\u003e\u003c/h5\u003e\n\u003cp\u003eOn the local front, domestic resources are scarce as there is inadequate local philanthropists\u0026apos; drive to support such work as the local culture of giving for the greater good is not strong. Funding agencies for social causes in Zambia are few, so money for large social causes which LNGOs can tap into is mainly externally funded. Further, some local funds such as youth empowerment funds are not given to all organizations except those that are politically connected. Further, the tax policies in Zambia do not compel corporations to fund social activities through philanthropic funding, therefore some corporate organizations are focused on maximizing their profits without a deliberate effort to ensure corporate social responsibility that mirrors their profitability. Below are some key quotes from interviewees;\u003c/p\u003e\n\u003cp\u003e\u003cem\u003e\u0026ldquo;A Lack of Information to access such funds is what restricts us and most domestic resources go to politically affiliated organizations in this part of the world.\u0026rdquo; \u003cstrong\u003e\u0026ndash; R1.\u003c/strong\u003e\u003c/em\u003e\u003c/p\u003e\n\u003cp\u003e\u003cem\u003e\u0026ldquo;The problem is that there are no entities generating funds in Zambia to give money to others for social work, in Kenya, other organisations are running events to fund local organizations. We do not have similar things from Zambia despite the general generosity of Zambians. Zambians are generous people but for some reason do not give towards philanthropic ventures.\u0026rdquo; \u003cstrong\u003e\u0026ndash; R5.\u003c/strong\u003e\u003c/em\u003e\u003c/p\u003e\n\u003cp\u003e\u003cem\u003eResources are scarce in the country, I mean government itself is dependent on donor funding so government policies see Local Non-Profit Organizations as adversaries rather than helpers in achieving developmental goals and most times, the government expects the NPOs to instead fund them for activities at local government level.\u0026quot; \u003cstrong\u003e\u0026ndash; R6.\u003c/strong\u003e\u003c/em\u003e\u003c/p\u003e\n\u003ch5\u003e\u003cstrong\u003eChallenges from other External factors\u003c/strong\u003e\u003c/h5\u003e\n\u003cp\u003eWhen it comes to external donors, some donors have pulled out of the country and therefore the donor space has been shrinking in Zambia while few or no other donors have come up or taken up the space to fund those social areas of need in the country. \u0026nbsp;Further, many donors want evidence of the impact of their money but not many organizations can provide evidence hence lose out even when they make funding applications. In addition, the loss of the value of the Kwacha against major convertible currencies like the United States dollar makes it difficult to conduct many activities over time if the money is kept in Zambian Kwacha accounts. Below are some key quotes from some interviewees:\u003c/p\u003e\n\u003cp\u003e\u003cem\u003e\u0026nbsp;\u0026quot;The Impact of the kwacha devaluation on donor funds over the years makes it more expensive to implement projects because kwacha-dominated accounts lose value by the day. The stability of the economy can help us plan long-term with donors.\u0026quot;\u003cstrong\u003e\u0026nbsp; - R15:\u003c/strong\u003e\u003c/em\u003e\u003c/p\u003e\n\u003cp\u003e\u003cem\u003e\u0026nbsp;\u0026ldquo;The major setback in donor funding is the reduction in the financing because major partners such as the Danes and Dutch have left the country with no replacement fund to fill the void.\u0026rdquo; -\u003cstrong\u003eR17.\u003c/strong\u003e\u003c/em\u003e\u003c/p\u003e\n\u003ch4\u003e\u003cstrong\u003eInternal Challenges\u0026nbsp;\u003c/strong\u003e\u003c/h4\u003e\n\u003cp\u003eThe respondents indicated that some of the challenges are internal to the local organizations. These include aligning planning to project cycles instead of the organization. This puts the organization in project mode with no long-term planning instead of looking at the sustainability of the organization. Other challenges include high staff turnover due to low salaries, use of volunteers, lack of financial management expertise, and the founder\u0026apos;s syndrome where the vision of the organization is only in the initiators of those organization and once they get old and retire, the organizations fail to sustain the momentum and begin to deteriorate. Below are some key quotes from interviewees:\u003c/p\u003e\n\u003cp\u003e\u003cem\u003e\u0026quot;The other challenge is that only the topmost leadership is well vested with the vision of the organization; I think it\u0026apos;s called the founder syndrome. So, when they leave, almost everything falls apart.\u0026quot; -\u0026nbsp;\u003c/em\u003e\u003cstrong\u003eR1.\u003c/strong\u003e\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cem\u003eR6:\u003c/em\u003e\u003c/strong\u003e\u003cem\u003e\u0026nbsp;\u0026quot;I find that most local NGOs do not plan long-term, most are always chasing the money without having a detailed long-term plan of what they intend to achieve or contribute to. In some cases, the non-governmental organizations do not have a real clear vision.\u0026quot;\u003c/em\u003e \u0026ndash; \u003cstrong\u003eR6.\u003c/strong\u003e\u003c/p\u003e\n\u003ch4\u003e\u003cstrong\u003eSuggested Solution to Challenges\u003c/strong\u003e\u003c/h4\u003e\n\u003cp\u003eIn the thematic areas of suggested solutions for local NGOs, respondents indicated the need to form alliances to have a strong voice to negotiate with donors to ensure the sustainability of local NGOs. Further, the respondents indicated that LNGOs need to have resource mobilisation strategies and train personnel in resource mobilisation. Below are some key quotes from interviewees:\u003c/p\u003e\n\u003cp\u003e\u0026ldquo;\u003cem\u003eYes, there is, non-profits with common interests need to come together to form alliances and negotiate with donors to include sustainability initiatives. Non-profits should strive for partnerships at the local level say 2 or 3 organizations come together for a common purpose.\u0026quot;\u003c/em\u003e \u0026ndash; \u003cstrong\u003eR2.\u003c/strong\u003e\u003c/p\u003e\n\u003cp\u003e\u003cem\u003e\u0026quot;Non-governmental organizations should foster capacity building of its personnel, and encourage the self-sufficiency of operations, such as by facilitating the integration of successful externally funded programs into the routine services offered through internally funded systems.\u0026quot; -\u003cstrong\u003eR10\u003c/strong\u003e\u003c/em\u003e\u003c/p\u003e"},{"header":"DISCUSSION OF FINDINGS","content":"\u003cp\u003eThis research aimed to investigate the financial sustainability of CHAZ-funded local NGOs in Zambia. The study revealed that CHAZ has contributed significantly to LNGOs over the years. \u0026nbsp;In some cases, up to 99% of the LNPO\u0026apos;s revenues had been financed by CHAZ in some years. \u0026nbsp;However, there have been noted reductions in the proportions of CHAZ contributions to the LNGOs over the years reflecting an overall diversification and reduction in disbursements. The revenue diversification observed in the financial statements of the selected NGOs demonstrates that they have multiple sources of funding, reducing their dependence on any single donor or funding stream. A recent study in Zambia also reported that over 100 LNGOs have diversified their funding portfolios, however, there were reductions in their revenues from donors necessitating the need for financial sustainability (Katongo and Phiri 2023). Another study in Zambia that focused on one of the large LNGOs called the Centre for Infectious Diseases Research in Zambia (CIDRZ) found that the organization was financially sustainable (Makeche and Chowa 2023). In the case of CIDRZ, the organization has adequately diversified its funding portfolio, aligned its internal systems with donor demands and has innovative business models (Makeche and Chowa 2023).\u0026nbsp;\u003c/p\u003e\n\u003cp\u003eIn the present study, almost all (93%) of the respondents revealed that the LNGOs were not financially sustainable, one even had negative cash balances whilst the others had mean cash balances below 20% as opposed to the desired levels of least 40%; on the other hand, CIDRZ may therefore be an example of a successful LNGO that other LNGOs may benchmark and emulate to ensure financial sustainability (Makeche and Chowa 2023). Operating margins would therefore explain the level of financial health that the NGOs enjoyed in their levels of sustainability (Nato and Gaiku 2022). An organization such as NPO-2 will have better chances of existence and realization of its mission, while where an organization incurs negative operating margins like that of NPO-3 and NPO-4, it should reconsider its financial strategies for sustainability and efficiency. This additionally shows that the organization has good internal control measures of financial management and may be crucial for the future existence of the organization. According to (Katongo and Phiri 2023), NGOs with a positive operating margin are more likely to be financially sustainable and have better prospects of achieving their organizational goals.\u003c/p\u003e\n\u003cp\u003eCash reserves are the capacity of an NPO to finance its expenses with its available cash; thus, cash reserves become one of the important measures of health in the financial condition of the organization (Irvin and Furneaux 2021).\u0026nbsp;NGOs that have healthy cash reserves tend to sustain their programs and services more than those that have low cash reserves, even when faced with difficult times\u0026nbsp;(Waniak-Michalak, Leitoniene, and Perica 2022). A higher cash reserve ratio would imply a better financial position for the NPO and may sustain unexpected financial pressures. In this case, both NPO1 and NPO2 had positive cash reserve ratios. One study points out that it is expected that an NPO to have an adequate cash reserve ratio because it can be financially challenged and not have to alter its operations\u0026nbsp;(Burke 2023). This is especially important for those NPOs which greatly depend on the grant income or donations as this is typically the most uncertain source of income.\u003c/p\u003e\n\u003cp\u003eThe study revealed that the challenges faced by LNGOs in Zambia in trying to achieve financial sustainability and financial stability are multifaceted. One study identified four major challenges for NPOs, namely reliance on external funding, failure to build a unique non-profit brand, external expectations of partnerships and promoting community engagement and leadership (Achola, Ombok, and Kiganda 2023). These challenges are among many identified during the study such as poor access to donor funding, failure to identify funding priorities, lack of long-term planning, poor access to domestic resources, low internal organizational capacity and failure to adapt among others. Other studies have pointed out the lack of strategic direction, the lack of proper mission, competition amongst NGOs, and a lack of continuous flow of resources that are key to the survival of NGOs and are challenges for NGOs striving towards sustainability (Jayawardhana, Fernando, and Siyambalapitiya 2022). These findings support the internal challenges identified in the responses, such as lack of long-term planning, internal organizational capacity and weak governance systems.\u003c/p\u003e\n\u003cp\u003eAdditionally, respondents highlighted issues such as the lack of active sourcing of funds by NGOs, changing priorities of donor countries, lack of transparency and accountability in the funding landscape, and the earmarking of funds by donors to specific NGOs. These findings are supported by a study in Eastern Europe and Central Asia that highlights external challenges such as donors constantly changing priorities, changing funding criteria, or requesting additional conditionalities before funding approval (Gotsadze et al. 2019). These challenges are also in line with the findings of another study that suggests that local sources of funding for NGOs in developing countries have not yet developed to meet the demand, and the development of a philanthropic base may be a long-term solution requiring cultural, social, and economic changes (Kermani and Reandi 2023).\u003c/p\u003e\n\u003cp\u003eFurther, the study found that factors that positively influenced strategies for financial sustainability included, strategy and leadership, and financial planning. This was supported by other studies that found that strategic leadership, management and planning were key ingredients to financial sustainability (Katongo and Phiri 2023; Makeche and Chowa 2023). Similarly, a study in Bangladesh equally reaffirmed the findings of this study (Sarker and Rahman 2018). In this study, sound management was found be significant but had a negative coefficient which implied that there significant but inverse relationship, the authors believe this may just be an incidental finding which was counter intuitive. Sound management is expected to improve financial sustainability and not to reduce it. This is supported by other studies in Zambia and elsewhere in Africa (Katongo and Phiri 2023; Ndibaru and Ongwae 2023).\u0026nbsp;\u003c/p\u003e\n\u003cp\u003eFurther, the findings of the survey suggest that there is a strong consensus among respondents on the importance of financial planning for financial sustainability. These findings align with previous research that highlights the critical role of financial management practices in ensuring the effective utilization of funds and the overall financial stability of organizations (Abiddin, Ibrahim, and Abdul Aziz 2022). \u0026nbsp;Further, other studies emphasize the importance of financial planning, resource allocation, and financial reporting in promoting sustainable financial practices (Aboramadan 2018). They argue that organizations that employ sound financial management practices are better able to monitor and optimize their financial resources, leading to improved financial sustainability.\u0026nbsp;\u003c/p\u003e\n\u003cp\u003eFurther, whilst NPOs\u0026apos; main role is to focus on service delivery in hard-to-reach areas where businesses may not be profitable to run such ventures, this study found that generating their own income may contribute to financial sustainability. However, unless such income-generating activities are through passive income such as rentals from real estate or returns from financial investments that may not require a lot of day-to-day running around as in social enterprises, NPOs may lose focus from serving the underprivileged to become for-profit organizations whose focus is profit generation. The literature review found that NGOs can get distracted by the pursuit of profits and lose sight of their mission and values (Dol\u0026scaron;ak and Prakash 2022). There is therefore a need for a balance for NPOs to remain focused on service delivery, especially in under-privileged communities and other sectors of society which need such services while engaging in less distractive investments that can assure reasonable and less operational distraction to the day-to-day business.\u0026nbsp;\u003c/p\u003e"},{"header":"CONCLUSIONS AND RECOMMENDATIONS ","content":"\u003cp\u003eThe results of the study bring forth the fact that funding from CHAZ considerably strengthens the financial sustainability of LNPOs in Zambia. In particular, for various NPOs, which are inclusively and significantly involved with the interaction and functioning of CHAZ key strategies. The funding helps expand sources of financing for the LNPOs, including diversification of funds receipts rather than their dependence on one major donor or a certain flow of funds. This diversification of funding sources has a significant impact on the LNPO\u0026apos;s ability to achieve its objectives. It supports them being more sustainable and long-lasting because there is little or no possibility of hitches or uncertainties regarding their funding.\u003c/p\u003e\n\u003cp\u003eThe results indicated that LNPOs received funding from CHAZ at varying levels. Some organizations seemed highly dependent on CHAZ funding, though for others, the portfolio of funding streams was more evenly distributed. Conversely, the findings still showed that the streams of funding need to be diversified beyond CHAZ in order to hedge against risks and ensure long-term financial sustainability.\u0026nbsp;\u003c/p\u003e\n\u003cp\u003eFurthermore, the cash reserve analysis indicated that there was a definite need for adequate financial reserve in case of sudden challenges. The NPOs with positive cash reserve ratios thus tended to be in good financial positions, while NPOs with either negative or very low cash reserve ratios are very vulnerable and stand a good chance of facing financial difficulties.\u0026nbsp;\u003c/p\u003e\n\u003cp\u003eThe study found that financial sustainability was associated with the organization being financially sustainable. The study also found that financial management, financial planning, sound administration, income generation, and income diversification were closely associated with financial sustainability. The variables all had positive coefficients indicating that increases in the variables would be associated with positive increases in the organization\u0026rsquo;s financial sustainability.\u003c/p\u003e\n\u003ch2\u003e\u003cstrong\u003eRecommendations\u003c/strong\u003e\u003c/h2\u003e\n\u003cp\u003eBased on the study\u0026rsquo;s findings, discussions and conclusions, several recommendations could be drawn that might help the NGOs operating in Zambia to be more financially sustainable.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003e1. Diversification of Funding Sources:\u003c/strong\u003e Local NGOs must ensure that there is a diversification in their funding means beyond the traditional partners such as CHAZ.\u0026nbsp;\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003e2. Capacity Building and Training Programs:\u0026nbsp;\u003c/strong\u003eFacilitate comprehensive capacity-building programs for LNGOs by the government along with the donor agencies in the form of development in financial management skills, enhancement of governance structures, and strengthening of strategic planning capabilities.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003e3. Provide Access to Domestic Resources:\u0026nbsp;\u003c/strong\u003eThey should also find out how philanthropic giving and government funding domestically can be locally tapped by LNPOs. This will include things like tax deductions for donations to NGOs, national funds for community development projects, and a reduction in the complexity of regulatory frameworks to make access to local sources easier. The government must begin to strategically position itself to on-board LNGOs onto the national budget.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003e4. Stronger Coordination and Networking:\u0026nbsp;\u003c/strong\u003eGovernment agencies can provide opportunities that bring NGOs, international organizations, academia, and private sector partners together. NGOs might share knowledge, pool resources, and jointly advocate on issues, benefiting from collective strengths in overcoming commonly perceived challenges and tapping into new funding sources.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003e5. Flexibility in funding mechanisms:\u0026nbsp;\u003c/strong\u003eSupport flexible funding mechanisms that provide NGOs with the facility to shift resources in response to emerging needs and priorities. This will be achieved through reducing bureaucratic obstacles in accessing funds, availing opportunities for multiyear funding, and allowing flexibility in adjustment during project implementation based on real-time feedback and changing contexts\u003cstrong\u003e\u0026nbsp;\u003c/strong\u003e\u003c/p\u003e\n\u003ch2\u003e\u003cstrong\u003eFurther Research\u003c/strong\u003e\u003c/h2\u003e\n\u003cp\u003eBased on the current findings, the authors propose further research using longitudinal studies to investigate sustainability over time, some comparative studies with NGOs in other countries and other studies using innovative models such as local generation of resources.\u003c/p\u003e"},{"header":"Declarations","content":"\u003ch2\u003eConflict of Interest\u003c/h2\u003e\n\u003cp\u003eAll authors declare no conflict of interest\u003c/p\u003e\n\u003ch2\u003eEthical Approval\u003c/h2\u003e\n\u003cp\u003eThis study was ethically reviewed and approved by the Levy Mwanawasa Medical University Research Ethics Committee IORG No. IORG0010491, OMB No. 0990\u0026thinsp;\u0026minus;\u0026thinsp;0279 and Approval Number LMMU-REC 000018/22. We, the authors further confirm that all research activities in this study were performed in accordance with the Declaration of Helsinki guidelines applicable when human participants are involved.\u003c/p\u003e\n\u003ch2\u003eInformed Consent\u003c/h2\u003e\n\u003cp\u003eAll participants in the study were adults above the age of 18 years in various workplaces. Each participant gave written informed consent, participation was voluntary and participants were free to withdraw the consent and withdraw from the research at any time without any consequences to themselves or their organisation. The data was anonymised using codes. The data files were stored in a secure cabinet that is lockage and accessible only to the principal investigator.\u003c/p\u003e\n\u003ch2\u003eFunding\u003c/h2\u003e\n\u003cp\u003eThis research did not receive any funding or grants.\u003c/p\u003e\n\u003ch2\u003eAuthor Contribution\u003c/h2\u003e\n\u003cp\u003eM.M.K. conceived the concept and drafted the proposal. M.M.K., M.N., J.M., R.B., D.M.M., and K.S.S. commented on and reviewed the proposal. M.M.K collected the data and drafted the manuscript. J.M.S. provided the overall supervision of the manuscript. All authors substantially contributed to the manuscript and approved the final manuscript for submission.\u003c/p\u003e"},{"header":"References","content":"\u003col\u003e\n \u003cli\u003eAbiddin, Norhasni Z., Irmohizam Ibrahim, and Shahrul A. Abdul Aziz. 2022. \u0026quot;Non-Governmental Organisations (NGOs) and Their Part towards Sustainable Community Development.\u0026quot; In \u003cem\u003eSustainability\u003c/em\u003e.\u003c/li\u003e\n \u003cli\u003eAboramadan, Mohammed. 2018. \u0026apos;NGOs management: a roadmap to effective practices\u0026apos;, \u003cem\u003eJournal of Global Responsibility\u003c/em\u003e, 9: 372-87.\u003c/li\u003e\n \u003cli\u003eAchola, Eunice, Benjamin Ombok, and Evans Kiganda. 2023. \u0026apos;Influence of financial sustainability on financial growth of non-governmental organizations in lreb-Kenya\u0026apos;, \u003cem\u003eEuropean Journal of Economic and Financial Research\u003c/em\u003e, 7.\u003c/li\u003e\n \u003cli\u003eBiemba, G., D. M. Menda, Y. Siame, K. S. Sichinga, and W. Macleod. 2019. \u0026apos;Towards an AIDS free generation: Is stigma still an issue in Zambia? Results from a legal environment assessment of the HIV/AIDS/TB program of the Churches Health Association of Zambia\u0026apos;, \u003cem\u003eJournal of public health in Africa\u003c/em\u003e, 10: 1010.\u003c/li\u003e\n \u003cli\u003eBogers, Maya, Frank Biermann, Agni Kalfagianni, and Rakhyun E. Kim. 2022. \u0026apos;Sustainable Development Goals fail to advance policy integration: A large-n text analysis of 159 international organizations\u0026apos;, \u003cem\u003eEnvironmental Science \u0026amp; Policy\u003c/em\u003e, 138: 134-45.\u003c/li\u003e\n \u003cli\u003eBurke, Danita Catherine. 2023. \u0026apos;NGOs in the North: Concerns, challenges and audiences.\u0026apos; in, \u003cem\u003eWWF and Arctic environmentalism\u003c/em\u003e (Manchester University Press).\u003c/li\u003e\n \u003cli\u003eChurches Health Association of Zambia. 2017. \u0026quot;Grants and Compiance Report.\u0026quot; In. Lusaka: Churches Health Association of Zambia.\u003c/li\u003e\n \u003cli\u003eDol\u0026scaron;ak, Nives, and Aseem Prakash. 2022. \u0026apos;NGO Failure: A Theoretical Synthesis\u0026apos;, \u003cem\u003eVOLUNTAS: International Journal of Voluntary and Nonprofit Organizations\u003c/em\u003e, 33: 661-71.\u003c/li\u003e\n \u003cli\u003eDvivedi, Sweta. 2023. \u0026apos;Making Privileged the Underprivileged.\u0026apos; in, \u003cem\u003eEducation of Socio-Economic Disadvantaged Groups\u003c/em\u003e (Routledge India).\u003c/li\u003e\n \u003cli\u003eGee, Inn Hee, Peter Inho Nahm, Tieying Yu, and Albert A. Cannella. 2022. \u0026apos;Not-for-Profit Organizations: A Multi-Disciplinary Review and Assessment From a Strategic Management Perspective\u0026apos;, \u003cem\u003eJournal of Management\u003c/em\u003e, 49: 237-79.\u003c/li\u003e\n \u003cli\u003eGotsadze, George, Ivdity Chikovani, Lela Sulaberidze, Tamar Gotsadze, Ketevan Goguadze, and Nertila Tavanxhi. 2019. \u0026apos;The Challenges of Transition From Donor-Funded Programs: Results From a Theory-Driven Multi-Country Comparative Case Study of Programs in Eastern Europe and Central Asia Supported by the Global Fund\u0026apos;, \u003cem\u003eGlobal Health: Science and Practice\u003c/em\u003e, 7: 258.\u003c/li\u003e\n \u003cli\u003eGrant, C., P. Achyut, G. Akello, E. Alam, M. Ayegboyin, M. Baluku, P. Banerjee, J. Bhandari, S. Bishop, and J. Chery. 2023. \u0026apos;People\u0026rsquo;s agenda for pandemic preparedness\u0026apos;, \u003cem\u003eBrighton: Institute of Development Studies.\u003c/em\u003e, 10.\u003c/li\u003e\n \u003cli\u003eHoque, Md Ariful, Brent Lovelock, and Anna Carr. 2022. \u0026apos;Alleviating Indigenous poverty through tourism: the role of NGOs\u0026apos;, \u003cem\u003eJournal of Sustainable Tourism\u003c/em\u003e, 30: 2333-51.\u003c/li\u003e\n \u003cli\u003eIrvin, Ren\u0026eacute;e A., and Craig W. Furneaux. 2021. \u0026apos;Surviving the Black Swan Event: How Much Reserves Should Nonprofit Organizations Hold?\u0026apos;, \u003cem\u003eNonprofit and Voluntary Sector Quarterly\u003c/em\u003e, 51: 943-66.\u003c/li\u003e\n \u003cli\u003eJackson, Amy, Birger Forsberg, Collins Chansa, and Jesper Sundewall. 2020. \u0026apos;Responding to aid volatility: government spending on district health care in Zambia 2006\u0026ndash;2017\u0026apos;, \u003cem\u003eGlobal Health Action\u003c/em\u003e, 13: 1724672.\u003c/li\u003e\n \u003cli\u003eJayawardhana, Kumudu, Imali Fernando, and Janaka Siyambalapitiya. 2022. \u0026apos;Sustainability in Social Enterprise Research: A Systematic Literature Review\u0026apos;, \u003cem\u003eSage Open\u003c/em\u003e, 12: 21582440221123200.\u003c/li\u003e\n \u003cli\u003eKasukumya, Hadassah, and Lubinda Haabazoka. 2024. \u0026apos;Factors Affecting Private Sector Partnerships with Non-Governmental Organizations in Zambia: A Case Study of Musokotwane Compassion Mission Zambia\u0026apos;, \u003cem\u003eAfrican Journal of Commercial Studies\u003c/em\u003e, 4: 93-103.\u003c/li\u003e\n \u003cli\u003eKatongo, Maximillian, and Jackson Phiri. 2023. \u0026apos;Factors Influencing Financial Sustainability of Local Health Non-Governmental Organizations (LHNGOs) in Developing Countries; \u0026nbsp;a Case of Zambia.\u0026apos;, \u003cem\u003eOpen Journal of Business and Management\u003c/em\u003e, 11: 3313-31.\u003c/li\u003e\n \u003cli\u003eKermani, Faiz, and Sbita Tia Anna Reandi. 2023. \u0026apos;Exploring the Funding Challenges Faced by Small NGOs: Perspectives from an Organization with Practical Experience of Working in Rural Malawi\u0026apos;, \u003cem\u003eResearch and Reports in Tropical Medicine\u003c/em\u003e, 14: 99-110.\u003c/li\u003e\n \u003cli\u003eLim, Sijeong, Chungshik Moon, and Youngwan Kim. 2022. \u0026apos;Remaining Hopeful During the COVID-19 Pandemic: The Role of NGOs in Filling the Social Support Gap for Vulnerable Children\u0026apos;, \u003cem\u003eYouth \u0026amp; Society\u003c/em\u003e, 55: 1307-26.\u003c/li\u003e\n \u003cli\u003eMakeche, Elizabeth M., and Taonaziso Chowa. 2023. \u0026apos;A Study of the Factors that Determine Local NGO Financial Sustainability, A Case of CIDRZ\u0026apos;, \u003cem\u003eInternational journal of innovation science and research technology\u003c/em\u003e, 8.\u003c/li\u003e\n \u003cli\u003eMalesu, Maureen Lupunga, and Pavel Syrov\u0026aacute;tka. 2024. \u0026apos;What are the critical success factors for small farming businesses? Evidence from Zambia\u0026apos;, \u003cem\u003eJournal of the International Council for Small Business\u003c/em\u003e, 5: 259-81.\u003c/li\u003e\n \u003cli\u003eMcSweeney, Mitchell, Lyndsay Hayhurst, Brian Wilson, Emerald Bandoles, and Kelvin Leung. 2021. \u0026apos;Colliding mandates of social enterprises: exploring the financial strategies, environment, and social-market tensions of bicycles-for-development organizations\u0026apos;, \u003cem\u003eSport Management Review\u003c/em\u003e, 24: 791-814.\u003c/li\u003e\n \u003cli\u003eNato, Jacinta Wakasa, and Peter Gaiku. 2022. \u0026apos;Effect of Funding Diversification on the Financial Performance of Nongovernmental Organizations in Kenya: A Case of Kenya Red Cross Society\u0026apos;, \u003cem\u003eEuropean Scientific Journal\u003c/em\u003e, 18: 64.\u003c/li\u003e\n \u003cli\u003eNavarro-Galera, Andr\u0026eacute;s, Manuel Pedro Rodr\u0026iacute;guez-Bol\u0026iacute;var, Laura Alcaide-Mu\u0026ntilde;oz, and Mar\u0026iacute;a Deseada L\u0026oacute;pez-Subires. 2016. \u0026apos;Measuring the financial sustainability and its influential factors in local governments\u0026apos;, \u003cem\u003eApplied Economics\u003c/em\u003e, 48: 3961-75.\u003c/li\u003e\n \u003cli\u003eNdibaru, Janiffer Gathigia, and G. J. Ongwae. 2023. \u0026apos;Financial accountability practices and financial sustainability of donor funded projects in Kiambu County, Kenya\u0026apos;, \u003cem\u003eInternational Academic Journal of Economics and Finance\u003c/em\u003e, 3: 26-82.\u003c/li\u003e\n \u003cli\u003eNeel, Abigail H., Daniela C. Rodr\u0026iacute;guez, Izukanji Sikazwe, Yogan Pillay, Peter Barron, Shreya K. Pereira, Sesupo Makakole-Nene, and Sara C. Bennett. 2024. \u0026apos;HIV programme sustainability in Southern and Eastern Africa and the changing role of external assistance for health\u0026apos;, \u003cem\u003eHealth Policy and Planning\u003c/em\u003e, 39: i107-i17.\u003c/li\u003e\n \u003cli\u003eSarker, S. I., and A. Rahman. 2018. \u0026apos;The relationship between strategic management and financial performance of non-governmental organizations (NGOS): Evidence from RDRS Bangladesh\u0026apos;, \u003cem\u003eGlobal Journal of Management And Business Research\u003c/em\u003e, 18: 1-14.\u003c/li\u003e\n \u003cli\u003eSharma, Garima, and Pratima Bansal. 2017. \u0026apos;Partners for Good: How Business and NGOs Engage the Commercial\u0026ndash;Social Paradox\u0026apos;, \u003cem\u003eOrganization Studies\u003c/em\u003e, 38: 341-64.\u003c/li\u003e\n \u003cli\u003eSiachiwena, Hangala, and Jeremy Seekings. 2023. \u0026apos;The politics of \u0026lsquo;institutionalising\u0026rsquo; social protection in Africa: The retrenchment of social cash transfers in Zambia, 2015\u0026ndash;2021\u0026apos;, \u003cem\u003eJournal of International and Comparative Social Policy\u003c/em\u003e, 39: 278-94.\u003c/li\u003e\n \u003cli\u003eWaniak-Michalak, Halina, Sviesa Leitoniene, and Ivana Perica. 2022. \u0026apos;The NGOs and Covid 19 pandemic: A new challenge for charitable giving and NGOs\u0026rsquo; mission models\u0026apos;, \u003cem\u003eInžinerinė ekonomika\u003c/em\u003e, 33: 174-87.\u003c/li\u003e\n \u003cli\u003eYe, Shihua, and Xiaochen Gong. 2021. \u0026apos;Funding the present and the future: Drivers of NPO\u0026apos;s financial sustainability\u0026apos;, \u003cem\u003eNonprofit Management and Leadership\u003c/em\u003e, 32: 197-218.\u003c/li\u003e\n\u003c/ol\u003e"},{"header":"Tables","content":"\u003cp\u003e\u003cstrong\u003eTable 1: Variable Description\u003c/strong\u003e\u003cstrong\u003e\u0026nbsp;\u003c/strong\u003e\u003c/p\u003e\n\u003ctable border=\"1\" cellpadding=\"0\" width=\"618\"\u003e\n \u003cthead\u003e\n \u003ctr\u003e\n \u003ctd\u003e\n \u003cp\u003e\u003cstrong\u003eVariable\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp\u003e\u003cstrong\u003eMeasurement Indicator\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp\u003e\u003cstrong\u003eItems\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/thead\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd\u003e\n \u003cp\u003e\u003cstrong\u003eFunding from CHAZ\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cul\u003e\n \u003cli\u003eAmount of funding received from CHAZ\u0026nbsp;\u003c/li\u003e\n \u003cli\u003eConsistency of funding over time\u0026nbsp;\u003c/li\u003e\n \u003cli\u003eConditions and requirements for fund management\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/td\u003e\n \u003ctd\u003e\u003cbr\u003e\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd\u003e\n \u003cp\u003e\u003cstrong\u003eFunding Challenges\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cul\u003e\n \u003cli\u003eLimited access to domestic and international funding sources\u003c/li\u003e\n \u003cli\u003eLevel of competition for funding among NGOs\u0026nbsp;\u003c/li\u003e\n \u003cli\u003eBureaucratic hurdles (e.g., length and complication of the grant application process)\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/td\u003e\n \u003ctd\u003e\u003cbr\u003e\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd\u003e\n \u003cp\u003e\u003cstrong\u003eStrategies for Financial Sustainability\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cul\u003e\n \u003cli\u003eDiversification of Funding Sources\u003c/li\u003e\n \u003cli\u003ePartnerships and Collaborations\u003c/li\u003e\n \u003cli\u003eIncome-Generating Activities:\u003c/li\u003e\n \u003cli\u003eFundraising Practices\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cul\u003e\n \u003cli\u003eFinancial Management\u003c/li\u003e\n \u003c/ul\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003cul\u003e\n \u003cli\u003eFinancial Planning\u003c/li\u003e\n \u003cli\u003eSound Administration\u003c/li\u003e\n \u003cli\u003eOwn Income Generation\u003c/li\u003e\n \u003cli\u003eIncome Diversification\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp\u003e\u003cstrong\u003eFinancial Management\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cul\u003e\n \u003cli\u003eQuality of financial management practices\u003c/li\u003e\n \u003cli\u003eBudget\u003c/li\u003e\n \u003cli\u003eFinancial reporting accuracy\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp\u003e\u003cstrong\u003eFinancial Planning\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cul\u003e\n \u003cli\u003eExistence of a formal financial plan\u003c/li\u003e\n \u003cli\u003eFrequency of financial reviews and adjustments\u0026nbsp;\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp\u003e\u003cstrong\u003eSound Administration\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cul\u003e\n \u003cli\u003e\u0026nbsp;Efficiency of administrative processes\u003c/li\u003e\n \u003cli\u003eCompliance with regulatory requirements\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp\u003e\u003cstrong\u003eOwn Income Generation\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cul\u003e\n \u003cli\u003eAmount of income generated from internal sources\u0026nbsp;\u003c/li\u003e\n \u003cli\u003eProportion of total income from self-generated activities\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cp\u003e\u003cstrong\u003eIncome Diversification\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd\u003e\n \u003cul\u003e\n \u003cli\u003ePercentage of funding from different sources\u003c/li\u003e\n \u003cli\u003eProportion of income from non-traditional sources (e.g., social enterprises)\u003c/li\u003e\n \u003c/ul\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cbr\u003e\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eTable 2 Demographics of Questionnaire Respondents\u003c/strong\u003e\u003cstrong\u003e\u0026nbsp;\u003c/strong\u003e\u003c/p\u003e\n\u003ctable border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"583\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd rowspan=\"2\" style=\"width: 180px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eVariable\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd colspan=\"2\" style=\"width: 208px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eSurvey\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd colspan=\"2\" style=\"width: 196px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eQualitative\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eFrequency\u0026nbsp;\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e\u003cstrong\u003ePercentage\u0026nbsp;\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eFrequency\u0026nbsp;\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e\u003cstrong\u003ePercentage\u0026nbsp;\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eAge\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eBelow 30\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e9\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e10.34\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003e31-40\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e19\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e21.84\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003e41-50\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e29\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e33.33\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e9\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e42.86\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eabove 50\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e30\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e34.48\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e12\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e57.14\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eGender\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eFemale\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e34\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e39.08\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e28.57\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eMale\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e53\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e60.92\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e15\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e71.43\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eDesignation\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eExecutive Director\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e21\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e24.14\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e28.57\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eDirector Programs\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e4.76\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eDirector of finance and administration\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e13\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e14.94\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e4.76\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003edirector\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e9\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e10.34\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e19.05\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003emanager\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e26\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e29.89\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e23.81\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eAdvisor\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e14.29\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eAccountant\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e9\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e10.34\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e4.76\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eofficer\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e9\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e10.34\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eYears with Organization\u0026nbsp;\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eLess than 1 year\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e5.75\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003e1-5 years\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e24\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e27.59\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e28.57\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003e6-10 years\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e16\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e18.39\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e23.81\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003e11-15 years\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e20\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e22.99\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e28.57\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003e16- 20 years\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e13\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e14.94\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e14.29\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003e21-25 years\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e5.75\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e4.76\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003e25-30 years\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e3.45\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eAbove 30 years\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e1.15\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eLevel of Management Involved\u0026nbsp;\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eSenior Management\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e64\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e73.56\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e17\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e80.95\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eMiddle Management\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e23\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e26.44\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e19.05\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eHighest Qualification\u0026nbsp;\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eDiploma\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e18\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e20.69\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e4.76\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eDegree\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e33\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e37.93\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e14.29\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eMasters\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e34\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e39.08\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e14\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e66.67\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 180px;\"\u003e\n \u003cp\u003eDoctorate\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 104px;\"\u003e\n \u003cp\u003e2.3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 95px;\"\u003e\n \u003cp\u003e3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 101px;\"\u003e\n \u003cp\u003e14.29\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cem\u003eSource: research data 2024\u003c/em\u003e\u003c/strong\u003e\u003c/p\u003e\n\u003cp\u003e\u0026nbsp;\u003c/p\u003e\n\u003ctable border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"607\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd colspan=\"6\" style=\"width: 607px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003cstrong\u003eTable 3 Descriptive Statistics for\u0026nbsp;\u003c/strong\u003e\u003cstrong\u003eOperating Margin\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 140px;\"\u003e\n \u003cp\u003e\u003cstrong\u003e\u0026nbsp;\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 84px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eN\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 88px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eMin.\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 91px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eMax.\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 85px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eMean\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 119px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eStd. Dev.\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 140px;\"\u003e\n \u003cp\u003eNPO-1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 84px;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 88px;\"\u003e\n \u003cp\u003e-28.9\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 91px;\"\u003e\n \u003cp\u003e19.7\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 85px;\"\u003e\n \u003cp\u003e-1.315\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 119px;\"\u003e\n \u003cp\u003e22.1633\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 140px;\"\u003e\n \u003cp\u003eNPO-2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 84px;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 88px;\"\u003e\n \u003cp\u003e.00\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 91px;\"\u003e\n \u003cp\u003e17.1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 85px;\"\u003e\n \u003cp\u003e5.339\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 119px;\"\u003e\n \u003cp\u003e6.9582\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 140px;\"\u003e\n \u003cp\u003eNPO-3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 84px;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 88px;\"\u003e\n \u003cp\u003e-122.8\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 91px;\"\u003e\n \u003cp\u003e16.4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 85px;\"\u003e\n \u003cp\u003e-21.369\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 119px;\"\u003e\n \u003cp\u003e57.5195\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 140px;\"\u003e\n \u003cp\u003eNPO-4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 84px;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 88px;\"\u003e\n \u003cp\u003e-47.9\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 91px;\"\u003e\n \u003cp\u003e7.0\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 85px;\"\u003e\n \u003cp\u003e-26.811\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 119px;\"\u003e\n \u003cp\u003e21.4942\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 140px;\"\u003e\n \u003cp\u003eValid (listwise)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 84px;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 88px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 91px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 85px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 119px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cem\u003eSource research data 2024\u003c/em\u003e\u003c/strong\u003e\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eTable 4 Descriptive Statistics for Cash Reserves\u0026nbsp;\u003c/strong\u003e\u003c/p\u003e\n\u003ctable border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"573\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd colspan=\"6\" style=\"width: 573px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 113px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 68px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eN\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 98px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eMin.\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 98px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eMax\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 98px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eMean\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 98px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eStd. Dev.\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 113px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eNPO-1\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e-5.28\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e37.74\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e16.55\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e15.49\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 113px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eNPO-2\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e5.74\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e54.81\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e22.56\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e22.10\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 113px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eNPO-3\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e-47.47\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e34.39\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e5.75\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e31.27\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 113px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eNPO-4\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e-109.58\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e-21.59\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e-75.83\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e37.74\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 113px;\"\u003e\n \u003cp\u003e\u003cstrong\u003eValid \u0026nbsp;(listwise)\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cstrong\u003eSource: research data: 2024\u003c/strong\u003e\u003c/p\u003e\n\u003ctable border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"624\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd colspan=\"7\" style=\"width: 624px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003cstrong\u003eTable 5 Factors associated with LNGO Financial Sustainability\u003c/strong\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd colspan=\"2\" rowspan=\"2\" valign=\"bottom\" style=\"width: 212px;\"\u003e\n \u003cp\u003eModel\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd colspan=\"2\" valign=\"bottom\" style=\"width: 177px;\"\u003e\n \u003cp\u003eUnstandardized Coefficients\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 98px;\"\u003e\n \u003cp\u003eStandardized Coefficients\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd rowspan=\"2\" valign=\"bottom\" style=\"width: 68px;\"\u003e\n \u003cp\u003et\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd rowspan=\"2\" valign=\"bottom\" style=\"width: 68px;\"\u003e\n \u003cp\u003eSig.\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 89px;\"\u003e\n \u003cp\u003eB\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 89px;\"\u003e\n \u003cp\u003eStd. Error\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 98px;\"\u003e\n \u003cp\u003eBeta\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd rowspan=\"7\" valign=\"top\" style=\"width: 49px;\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 163px;\"\u003e\n \u003cp\u003e(Constant)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 89px;\"\u003e\n \u003cp\u003e.239\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 89px;\"\u003e\n \u003cp\u003e.174\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e1.376\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e.173\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 163px;\"\u003e\n \u003cp\u003eStrategy and Leadership\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 89px;\"\u003e\n \u003cp\u003e.251\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 89px;\"\u003e\n \u003cp\u003e.069\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e.334\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e3.665\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e.000\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 163px;\"\u003e\n \u003cp\u003eFinancial Management\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 89px;\"\u003e\n \u003cp\u003e-.015\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 89px;\"\u003e\n \u003cp\u003e.082\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e-.020\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e-.188\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e.851\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 163px;\"\u003e\n \u003cp\u003eFinancial Planning\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 89px;\"\u003e\n \u003cp\u003e.926\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 89px;\"\u003e\n \u003cp\u003e.110\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e.858\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e8.424\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e.000\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 163px;\"\u003e\n \u003cp\u003eSound Administration\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 89px;\"\u003e\n \u003cp\u003e-.272\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 89px;\"\u003e\n \u003cp\u003e.076\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e-.290\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e-3.577\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e.001\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 163px;\"\u003e\n \u003cp\u003eOwn income generation\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 89px;\"\u003e\n \u003cp\u003e.176\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 89px;\"\u003e\n \u003cp\u003e.119\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e.101\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e1.476\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e.144\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 163px;\"\u003e\n \u003cp\u003eIncome diversification\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 89px;\"\u003e\n \u003cp\u003e.014\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 89px;\"\u003e\n \u003cp\u003e.099\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 98px;\"\u003e\n \u003cp\u003e.012\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e.142\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 68px;\"\u003e\n \u003cp\u003e.887\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd colspan=\"7\" valign=\"top\" style=\"width: 624px;\"\u003e\n \u003cp\u003ea. Dependent Variable: Financial sustainability\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e"}],"fulltextSource":"","fullText":"","funders":[],"hasAdminPriorityOnWorkflow":false,"hasManuscriptDocX":true,"hasOptedInToPreprint":true,"hasPassedJournalQc":"","hasAnyPriority":false,"hideJournal":false,"highlight":"","institution":"","isAcceptedByJournal":true,"isAuthorSuppliedPdf":false,"isDeskRejected":"","isHiddenFromSearch":false,"isInQc":false,"isInWorkflow":false,"isPdf":false,"isPdfUpToDate":true,"isWithdrawnOrRetracted":false,"journal":{"display":true,"email":"[email protected]","identity":"humanities-and-social-sciences-communications","isNatureJournal":false,"hasQc":true,"allowDirectSubmit":false,"externalIdentity":"palcomms","sideBox":"Learn more about [Humanities \u0026 Social Sciences Communications](http://www.nature.com/palcomms/)","snPcode":"41599","submissionUrl":"https://submission.springernature.com/new-submission/41599/3","title":"Humanities and Social Sciences Communications","twitterHandle":"","acdcEnabled":true,"dfaEnabled":true,"editorialSystem":"stoa","reportingPortfolio":"Nature AJ","inReviewEnabled":true,"inReviewRevisionsEnabled":false},"keywords":"Sustainability, Stability, Non-Profit, Organizations, Diversification","lastPublishedDoi":"10.21203/rs.3.rs-5822319/v1","lastPublishedDoiUrl":"https://doi.org/10.21203/rs.3.rs-5822319/v1","license":{"name":"CC BY 4.0","url":"https://creativecommons.org/licenses/by/4.0/"},"manuscriptAbstract":"\u003cp\u003e\u003cstrong\u003eIntroduction:\u003c/strong\u003e Local Non-Profit Organisations (LNPO) play an important role of providing services to vulnerable communities especially in rural areas where for-profit organisations do not reach. However, sustainability of the Non-Profit Organisations is often not guaranteed as evidenced by closures of Non-Profit Organisations that were once thriving. This study assessed the financial sustainability of local organisations that are funded by the Churches Health Association of Zambia.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eMethodology:\u003c/strong\u003e The study used a mixed methods approach which comprised of a desk review, qualitative and quantitative survey. Data analysis of the qualitative component was done using the thematic analysis approach. Quantitative data was analysed using the Statistical Package for the Social Sciences (SPSS) version 22; descriptive and inferential statistics was done by summarization of the findings which included an assessment of the financial position and operational activity of the NPOs and multivariable linear regression.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eResults:\u003c/strong\u003e A total of 87 participants were interviewed in the survey and 21 participated in the qualitative in-depth interviews. CHAZ's significantly contributed to the financial suitability of the four local NPOs, with its funding heavily relied upon by NPO 2 (up to 99%) and less so by others (8-19%). Operating margins fluctuated widely, with three NPOs averaging negative margins, reflecting financial instability. Cash reserves varied, showing limited liquidity across NPOs. Regression analysis identified Financial Planning and Strategy and Leadership as key contributors to financial sustainability, while Sound Administration negatively impacted it. From interviews, challenges included limited donor funding, restricted domestic resource mobilization, economic instability, and internal issues such as inadequate long-term planning and founder dependency.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eConclusion:\u003c/strong\u003e The study highlighted that funding from CHAZ significantly enhances the financial sustainability of LNPOs in Zambia by promoting income diversification and reducing reliance on single funding sources. However, it encourages that there should be a need for the studied LNPOs to expand funding avenues beyond CHAZ to help mitigate risks and longer financial viability. Organizations with positive reserve ratios are financially stable, but those with low or negative reserves face vulnerabilities. Key factors like strategy, leadership and financial planning related to improved financial sustainability.\u003c/p\u003e","manuscriptTitle":"Financial Sustainability of Local NGOs Funded by the Churches Health Association of Zambia in Zambia. A Mixed Methods Survey.","msid":"","msnumber":"","nonDraftVersions":[{"code":1,"date":"2025-02-03 09:31:21","doi":"10.21203/rs.3.rs-5822319/v1","editorialEvents":[{"type":"communityComments","content":0},{"type":"decision","content":"Revision requested","date":"2025-05-13T16:24:27+00:00","index":"","fulltext":""},{"type":"editorInvitedReview","content":"","date":"2025-04-04T08:14:15+00:00","index":"hide","fulltext":""},{"type":"editorInvitedReview","content":"","date":"2025-04-03T21:15:36+00:00","index":"hide","fulltext":""},{"type":"editorInvitedReview","content":"","date":"2025-04-03T19:57:28+00:00","index":"hide","fulltext":""},{"type":"editorInvitedReview","content":"","date":"2025-04-03T03:30:40+00:00","index":"hide","fulltext":""},{"type":"editorInvitedReview","content":"","date":"2025-03-24T06:45:41+00:00","index":"hide","fulltext":""},{"type":"reviewerAgreed","content":"217198710063383123147561848955598122806","date":"2025-03-22T22:04:20+00:00","index":"hide","fulltext":""},{"type":"reviewerAgreed","content":"169088467653702057508054484521974830374","date":"2025-03-15T20:48:09+00:00","index":"hide","fulltext":""},{"type":"reviewerAgreed","content":"71683806535776083671153648320219475527","date":"2025-03-14T08:53:41+00:00","index":"hide","fulltext":""},{"type":"reviewerAgreed","content":"252122501267360324822602280280194970961","date":"2025-03-14T04:35:53+00:00","index":"hide","fulltext":""},{"type":"reviewerAgreed","content":"270142195081683362378949594624545479894","date":"2025-03-14T04:17:59+00:00","index":"hide","fulltext":""},{"type":"reviewerAgreed","content":"101342716898306278238860350951375752313","date":"2025-03-13T21:00:35+00:00","index":"hide","fulltext":""},{"type":"reviewerAgreed","content":"254507450544112794636978050245454885255","date":"2025-03-13T18:55:59+00:00","index":"hide","fulltext":""},{"type":"reviewerAgreed","content":"4070145961623942910601978803092263051","date":"2025-03-10T14:07:52+00:00","index":"hide","fulltext":""},{"type":"reviewersInvited","content":"","date":"2025-03-10T09:26:08+00:00","index":"","fulltext":""},{"type":"editorInvited","content":"","date":"2025-02-15T10:27:10+00:00","index":"","fulltext":""},{"type":"editorAssigned","content":"","date":"2025-02-15T10:26:07+00:00","index":"","fulltext":""},{"type":"checksComplete","content":"","date":"2025-01-30T10:30:06+00:00","index":"","fulltext":""},{"type":"submitted","content":"Humanities and Social Sciences Communications","date":"2025-01-13T19:22:04+00:00","index":"","fulltext":""}],"status":"published","journal":{"display":true,"email":"[email protected]","identity":"humanities-and-social-sciences-communications","isNatureJournal":false,"hasQc":true,"allowDirectSubmit":false,"externalIdentity":"palcomms","sideBox":"Learn more about [Humanities \u0026 Social Sciences Communications](http://www.nature.com/palcomms/)","snPcode":"41599","submissionUrl":"https://submission.springernature.com/new-submission/41599/3","title":"Humanities and Social Sciences Communications","twitterHandle":"","acdcEnabled":true,"dfaEnabled":true,"editorialSystem":"stoa","reportingPortfolio":"Nature AJ","inReviewEnabled":true,"inReviewRevisionsEnabled":false}}],"origin":"","ownerIdentity":"54ed8e68-8dd0-42a2-999b-e6a4cd86f0fd","owner":[],"postedDate":"February 3rd, 2025","published":true,"recentEditorialEvents":[],"rejectedJournal":[],"revision":"","amendment":"","status":"published-in-journal","subjectAreas":[{"id":43616652,"name":"Business and commerce/Business and management"},{"id":43616653,"name":"Business and commerce/Economics"},{"id":43616654,"name":"Business and commerce/Finance"},{"id":43616655,"name":"Humanities/Health humanities"},{"id":43616656,"name":"Social science/Business and management"}],"tags":[],"updatedAt":"2025-08-18T16:02:22+00:00","versionOfRecord":{"articleIdentity":"rs-5822319","link":"https://doi.org/10.1057/s41599-025-05642-w","journal":{"identity":"humanities-and-social-sciences-communications","isVorOnly":false,"title":"Humanities and Social Sciences Communications"},"publishedOn":"2025-08-13 15:57:51","publishedOnDateReadable":"August 13th, 2025"},"versionCreatedAt":"2025-02-03 09:31:21","video":"","vorDoi":"10.1057/s41599-025-05642-w","vorDoiUrl":"https://doi.org/10.1057/s41599-025-05642-w","workflowStages":[]},"version":"v1","identity":"rs-5822319","journalConfig":"researchsquare"},"__N_SSP":true},"page":"/article/[identity]/[[...version]]","query":{"redirect":"/article/rs-5822319","identity":"rs-5822319","version":["v1"]},"buildId":"8U1c8b4HqxoKbykW_rLl7","isFallback":false,"isExperimentalCompile":false,"dynamicIds":[84888],"gssp":true,"scriptLoader":[]}