... on Form 990 8 Not- for- Profit Budgeting and Financial Management Independent Contractors An independent contractor is a person who is compensated by the not- for- profit organization but who is not ... another Note: For a detailed explanation of this statement, review Preventing Fraud in NotFor -Profit Organizations, published by John Wiley & Sons CHAPTER Not- for- Profit Budgeting and Financial Management, ... information gathering Note: For a detailed explanation of this statement, review Preventing Fraud in NotFor -Profit Organizations, published by John Wiley & Sons 12 Not- for- Profit Budgeting and...