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Above the Bottom Line
Financial Management in Human Services
Roger A. Lohmann
ISBN: 978-0-87101-498-6. 2016. Item #4986. 322 pages.
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Above the Bottom Line: Financial Management in Human Services provides a guide for social work students and practitioners who must manage finances of human services programs and organizations. This book is appropriate for social work students and practitioners making the transition from social work practice into administration. Within a broad "enterprise perspective" encompassing human services in public, nonprofit, and for-profit settings, the book addresses the need for a greater understanding of financial accounting, budgeting, and financial analysis to support all forms of human services delivery.

About the Author


Chapter 1: Introduction

Chapter 2: Rise of Enterprise in Human Services

Chapter 3: Human Services Enterprise: Current Trends

Chapter 4: Income and Human Capital

Chapter 5: Statements: Accounting for Human Services

Chapter 6: Plans: Budgeting in Human Services

Chapter 7: Financial Analysis

Chapter 8: Cost Analysis

Chapter 9: Break-Even Analysis

Chapter 10: Ratio Analysis

Chapter 11: Social Economy

Chapter 12: Monitoring Financial Operations

Chapter 13: Toward Syncretic Financial Management

Appendix A: McCully’s Case for a Paradigm Shift in Philanthropy

Appendix B: Sample Fiscal Distress Report

Appendix C: Outline for Business Plan




Roger A. Lohmann, PhD, is professor emeritus of social work at West Virginia University, Morgantown. He received his BA from St. Cloud State University, MA from the University of Minnesota, and PhD from the Heller School at Brandeis University.

After a term as the youngest director of a Community Action Agency in the War on Poverty, Lohmann developed one of the first courses on financial management in social work education, and his earlier book, Breaking Even: Financial Management in Human Service Organizations, was the first book-length discussion ever published on the topic. He is the author of numerous other publications, including several Encyclopedia of Social Work entries on financial management and related topics; Social Administration (coauthored with Nancy Lohmann); the award winning The Commons: New Perspectives on Nonprofit Organization and Voluntary Action; and his latest electronic book, Voluntary Action in New Commons: Democracy in the Life World Beyond Market, State and Household. These last two books lay out a perspective on nonprofit organization and civil society that he calls the commons theory of voluntary action.

Lohmann has received a number of awards and recognitions for his work, including lifetime achievement awards from the Association for Community Organization and Social Administration and the Association for Research on Nonprofit Organizations and Voluntary Action, a Nonprofit Times listing as one of the 50 most influential people in the nonprofit sector, and designation as a Benedum Scholar at West Virginia University.

Financial management is one of the most important skills for human services managers. Ability to secure and manage resources is often the difference between organizational success and failure. Unfortunately, this is information that often receives little attention in human services management programs. Roger A. Lohmann’s Above the Bottom Line: Financial Management in Human Services provides administrators with the knowledge that they need to effectively deal with organizational finances. This exciting new book features the latest ideas and research findings. It provides a solid foundation for coursework in human services management, and experienced practitioners will want to have it in easy reach for ready reference.

John McNutt, PhD, Professor
School of Public Policy and Administration
University of Delaware