We’re coming into that time each spring when most public and nonprofit boards turn their attention to budgeting for the next fiscal year. When many board members think about budgeting, it’s often more about the revenues, expenditures, and surpluses (or deficits) that comprise the details of the budget—a management document to ensure that our organizations operate within their means and with the resources to cover what we want them to do.  Budget Making, though, is a more comprehensive...

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