Last week, many of us in the nonprofit community read disturbing news out of Los Angeles. Prosecutors allege that the former CEO of The Painted Turtle, a well-known nonprofit founded by Paul Newman to serve children with serious medical conditions, embezzled more than $5 million over several years. The alleged scheme went undetected until after his departure, when a new controller uncovered irregularities in financial records dating back years. This is not a story about one bad actor. It is a cautionary tale about governance, oversight, and what happens when boards unintentionally confuse trust with accountability. As Executive Director of the National Association of Park Foundations and CEO of KORE Association Services, I spend a great deal of time working with nonprofit boards across the country. I can say with confidence that most board members are well-intentioned, mission-driven people who volunteer their time because they care deeply about the cause. That is precisely why this case deserves serious reflection. Good intentions do not replace fiduciary responsibility. What went wrong Based on what has been publicly reported, the alleged fraud was able to continue for years because too much financial authority rested with one individual. When a CEO also controls accounting functions, oversees financial systems, and has unchecked access to funds, the organization is exposed. That risk exists regardless of reputation, mission, or size. Boards are not expected to run day-to-day operations. They are expected to ensure that proper systems, controls, and oversight are in place. When those systems are weak or overly reliant on one trusted executive, the board has fallen short of its duty of care. What boards should be doing now This case should prompt immediate action, not quiet reassurance that “it could never happen here.” It can. And it does. Here are my recommendations for nonprofit boards, particularly those overseeing organizations with annual revenue exceeding $500,000. 1. Authorize a financial audit immediately If your organization has not had a recent independent financial audit, the board should authorize one now. This is not an accusation. It is a prudent governance step. For organizations above the $500,000 revenue threshold, an audit should not be optional. It should be standard practice. Audits do not catch all fraud, but they do force transparency, documentation, and independent review. Waiting until there is a problem is waiting too long. 2. Ensure true separation of duties No single staff member, including the CEO, should be able to authorize transactions, process payments, and reconcile accounts. If staffing is limited, the board must compensate through outside accounting support or increased board-level oversight. Limited resources do not excuse poor controls. 3. Strengthen the finance or audit committee A functioning finance or audit committee should do more than review numbers. It should understand processes, ask questions, and meet directly with auditors without staff present at least once a year. If your board does not have members who feel comfortable reading financial statements, that is a governance gap that must be addressed. 4. Normalize hard questions Board members should feel both empowered and obligated to ask questions about financial trends, variances, and controls. Asking questions is not distrust. It is fiduciary responsibility. A culture where questions are discouraged, deferred, or brushed aside is a risk environment. 5. Make whistleblower policies real Every nonprofit claims to have a whistleblower policy. Far fewer ensure that staff know how to use it and feel safe doing so. Boards should establish a direct reporting channel that bypasses senior management when necessary and make it clear that retaliation will not be tolerated. 6. Remember that oversight is active, not passive Approving reports, accepting explanations, and trusting leadership without verification does not satisfy the duty of care. Board service is not ceremonial. It is governance. A final thought The most painful part of cases like this is not the financial loss. It is the erosion of trust, the harm to the mission, and the distraction from the communities nonprofits exist to serve. Strong governance protects more than money. It protects credibility, staff, donors, and the people who rely on our work. If this moment causes boards to pause, reassess, and strengthen their oversight practices, then some good can come from a very difficult situation. Trust will always matter in nonprofits. But trust, without accountability, is not leadership. Kevin D. Korenthal, CAE, is the Executive Director of the National Association of Park Foundations and Chief Executive Officer of KORE Association Services, a trade and nonprofit consultancy. Nothing in this material should be construed as legal or accounting advice. Any nonprofit organization that believes it may be the victim of financial fraud should immediately engage qualified legal counsel, its independent auditor, and, where appropriate, law enforcement to assess the situation and determine appropriate next steps.

Starting or scaling a park foundation is a rewarding yet complex journey. From forming a board and defining your mission to launching fundraising campaigns and developing strategic partnerships, there's a lot to consider. Thankfully, organizations like the National Association of Park Foundations (NAPF) are here to help at every step. Whether you're launching a brand-new foundation or looking to build capacity in an existing one, NAPF offers a wealth of resources—webinars, training programs, templates, and one-on-one consulting—to guide your growth. This post breaks down: Why and how to start a park foundation Key focus areas for growth The full suite of NAPF resources (free and paid) How to make the most of your NAPF membership Why Start a Park Foundation? A park foundation supports the mission of a local park agency through fundraising, community engagement, volunteer management, and program support. Unlike general nonprofits, park foundations work in direct partnership with their corresponding park agency to enhance public spaces and recreational opportunities. NAPF’s Philosophy: "Park foundations exist solely to serve the mission of the park agency. We don’t start park foundations on their own.” – Kevin D. Korenthal, CAE, NAPF Executive Director Key Pillars of a Successful Park Foundation Strong Board Development Foundations thrive on the strength of their boards. NAPF offers: A 90-minute to 2-hour remote board training that covers board roles, strategic planning, risk management, and more. A recorded version and transcript, ideal for onboarding new board members. “It has been a game changer... even seasoned board members say they learned new things.” Fundraising Strategy NAPF emphasizes building unrestricted, sustainable funding streams rather than relying heavily on grants. Programs offered: Annual Fundraising Training (8-week online course) Develop a fundraising case statement Learn donor psychology and current best practices End with a ready-to-use fundraising plan Starting and Building a Park Foundation Course (4-week online) Led by the former ED of the Minneapolis Park Foundation Covers MOU development, capital campaigns, sponsorship programs, volunteer management “By the end of 8 weeks, you’ll have your case statement and fundraising plan... These are real-world tools.” Effective Partnership with Your Agency A strong Memorandum of Understanding (MOU) is essential. NAPF provides: Templates from “super simple to overly complicated” Guidance on how to structure your relationship for long-term success Strategy for shifting from startup support to funds flowing back to the park agency “The MOU is a living document... The goal is to change the flow of money back into the park agency.” NAPF Membership: What’s Included? A regular NAPF membership includes: ✅ Access to a growing catalog of 30+ webinars on governance, capital campaigns, board development, and more ✅ One-on-one consulting with NAPF leadership ✅ Templates, policy guides, and downloadable documents ✅ Access for your entire board ✅ Invitations to member-only events and webinar series Most resources—including Kevin's time—are available at no extra cost under membership. “We’re kind of a concierge for park foundations... We haven’t been stumped yet.” Paid Programs (With Member Discounts) These deeper-dive programs offer powerful, lasting impact: Program Duration Focus Cost Notes Board Training 90–120 min Roles, mission/vision, risk Discounted for members Recorded for reuse Starting & Building a Park Foundation 4 weeks MOU, capital campaigns, volunteer management Members only Synchronous cohort model Annual Fundraising Training 8 weeks Case statement, donor psychology, fundraising plan Members discounted Up to 2 attendees Upcoming Resources NAPF is constantly developing new content and tools: Annual webinar series (coming late winter/early spring) Compensation study to support hiring and staffing strategy Additional downloadable tools and templates Cost of Membership As of Dec 2025: First-year membership: $450 (rising to $700 on Feb 1, 2026) Renewals: $450/year “Even if you're just starting, there is no too early to join... You can begin learning and preparing right away.” Final Thoughts Whether you’re: Just forming a foundation Struggling with board engagement Looking to shift from grants to sustainable donations Or trying to develop a strategic plan… NAPF provides tools, training, and expert support that align with your growth journey. And more than just resources—they offer a partnership. “Foundations that take full advantage of their NAPF membership grow much faster than those going it alone.” Ready to Get Started? 🔗 Visit www.theNAPF.org 📩 Contact Kevin Korenthal directly for questions or consulting 💬 Discuss membership with your board before Feb 1 to lock in lower rates Starting or growing a park foundation doesn’t have to be overwhelming. With the right resources and guidance, your foundation can become a powerful engine for change in your community’s parks and recreation system.

Recently, a once-promising community foundation closed its doors after years of good work in environmental education and community engagement. The decision to dissolve came amid mounting financial pressures, unpaid tax obligations, and the sudden loss of key federal grants that had sustained much of the organization’s operations. The board, to its credit, remained through the difficult process to support staff and AmeriCorps members as the organization transitioned its programs to other nonprofits. While the circumstances are heartbreaking, they also serve as a vital learning opportunity for every nonprofit leader and board member. Grants Aren’t a Guarantee Grants are a blessing—until they’re not. Many nonprofits build their budgets around grant funding without recognizing the inherent risk that comes with it. Government and foundation grants are typically time-limited and subject to shifting political or funding priorities. When those priorities change, organizations that rely heavily on them can find themselves suddenly without the resources they need to meet payroll or maintain operations. Grants should be viewed as one piece of a diversified funding strategy, not the foundation upon which an entire organization stands. Boards Must Understand the Finances Too often, nonprofit boards focus on programs and mission while leaving financial management entirely to staff. But boards have a fiduciary duty to understand not just the numbers, but the sources of those numbers—where money comes from, what strings are attached, and what tax implications might arise. “Trust but verify” should be every board’s guiding principle. That means asking hard questions, reviewing budgets and cash flow regularly, and ensuring the organization’s financial structure can withstand the loss of any single funding source. Compliance Isn’t Optional One of the most sobering lessons from this case involves unpaid payroll taxes and other federal obligations. It’s a reminder that compliance with tax and employment laws is not simply an administrative detail. It’s a core responsibility. When those obligations go unmet, the consequences can be devastating not only to the organization but to its reputation, leadership, and beneficiaries. The Case for Annual Fundraising Ultimately, the best insurance policy against financial collapse is a robust and evolving annual fundraising plan. This includes individual giving, events, corporate partnerships, and other unrestricted revenue sources that provide flexibility and resilience. A healthy donor base offers stability that grants alone cannot match. Moving Forward While this story ends in closure, there are glimmers of hope. Other organizations have stepped in to continue parts of the mission, and many former staff members have already found new roles. The board handled a difficult situation with integrity, transparency, and compassion. If there’s one takeaway for other nonprofits, it’s this: never take financial stability for granted. Strong governance, diverse funding, and proactive oversight are not luxuries—they are lifelines. To learn more about governance and fundraising best practices in parks and recreation philanthropy, reach out to the only dedicated, national provider of parks and recreation philanthropy education and training at thenapf.org.

The National Association of Park Foundations (NAPF) is proud to once again celebrate the creativity, leadership, and impact of park foundations nationwide through the Lehman Awards, presented by Greenfields Outdoor Fitness and sponsored by the Charleston County Parks Foundation and Friends of Belfast Parks & Recreation. These annual awards recognize the very best in park philanthropy, fundraising, and community engagement. When & Where Join us for the Lehman Awards Breakfast at the 2025 NRPA Conference in Orlando, Florida, on Wednesday, September 17, at 7:30 AM. This special event includes a complimentary continental breakfast, time to network with peers, and the recognition of this year’s award winners. The Awards The Lehman Awards honor achievements in four key categories: Outstanding Capital Campaign – Celebrating major fundraising efforts that deliver significant capital improvements or new park facilities. Excellence in Annual Fundraising Strategy – Recognizing sustainable, year-round revenue programs that strengthen foundations. Emerging Star Foundation – Highlighting newer organizations that are already delivering meaningful community impact. Innovation in Community Engagement – Showcasing creative partnerships and outreach that connect parks with people in powerful ways. Why Attend The Lehman Awards Breakfast is more than a recognition ceremony — it’s a chance to learn from inspiring projects, hear directly from award recipients, and connect with colleagues from across the country. Attendees will also take part in interactive breakout discussions, sharing best practices and gathering ideas to bring back to their own communities. Registration Details This event is free to attend, but advance registration is required to secure your seat. Don’t miss this opportunity to be part of a celebration that uplifts the very best in park philanthropy and inspires all of us to do more for the communities we serve. Register here .

A nonprofit organization's board handbook typically contains a range of policies, documents, and information to guide and inform board members in their roles and responsibilities. While the specific contents may vary based on the organization's size, mission, and needs, here are common elements you might find in a nonprofit board handbook: 1. Mission and Vision Statements: An overview of the organization's mission, vision, and core values to provide context for board members. 2. Organizational Structure: Information about the organization's structure, including its bylaws, articles of incorporation, and governance structure. 3. Board Roles and Responsibilities: A clear description of the duties, expectations, and responsibilities of board members, including their fiduciary duties. 4. Board Meeting Procedures: Guidelines for scheduling, preparing for, and conducting board meetings, including agendas, minutes, and meeting protocols. 5. Committee Descriptions: An outline of board committees, their purposes, and the roles and responsibilities of committee members. 6. Financial Policies: Financial procedures, budgets, and guidelines for monitoring the organization's financial health. 7. Conflict of Interest Policy: A policy outlining how board members should identify, disclose, and manage conflicts of interest. 8. Code of Ethics: A statement of ethical standards and principles that board members are expected to uphold. 9. Strategic Plan: An overview of the organization's strategic goals and objectives, along with the board's role in advancing them. 10. Legal and Compliance Information: Information about the organization's legal status, including its tax-exempt status, compliance with nonprofit regulations, and any other legal requirements. 11. Fundraising and Development Policies: Guidelines for fundraising efforts, donor relations, and grant-seeking activities. 12. Board Member Contact Information: A directory of board members, staff, and key contacts within the organization. 13. Historical Documents: Archived meeting minutes, annual reports, and other historical documents that provide context and continuity. 14. Emergency and Crisis Management: Information on how the organization responds to crises and emergencies. 15. Whistleblower Policy: A mechanism for reporting and addressing unethical or illegal activities within the organization. 16. Board Member Expectations: Clear expectations for attendance, participation, and engagement by board members. 17. Succession Planning: Information about leadership succession and the process for filling board vacancies. 18. Insurance and Liability Coverage: Details regarding insurance policies and liability coverage for board members. 19. Confidentiality and Data Security: Guidelines for handling sensitive and confidential information securely. 20. Evaluation and Self-Assessment: Procedures for board self-assessment, performance evaluation, and continuous improvement. A well-organized and comprehensive board handbook can help onboard new board members effectively and provide a valuable reference for all board members in fulfilling their duties and responsibilities. It can also serve as a tool for promoting transparency and accountability within the organization.