RUSSY D. SUMARIWALLA is former president and CEO of United WayInternational and has been a leader in the nonprofit sector forover thirty years. He is the author of several publications,including the first and second editions of United Way of America'sAccounting and Financial Reporting Guide. He was also the projectdirector for the 1988 edition of Standards of Accounting andFinancial Reporting for Voluntary Health and Welfare Organizations,also known as "The Black Book." WILSON C. LEVIS is manager of the Nonprofit Management Group in theSchool of Public Affairs, Baruch College, the City University ofNew York. He also serves as project manager for Baruch College'squality reporting projects. He is former vice president of theNational Charities Information Bureau.