engleski

Financial position and sustainability of associations in Croatia

Multitude and heterogeneity of associations represent the fundamental infrastructure of civil society and they are dominant part of the non- governmental non-profit sector. Development, performance and significance of the non-profit sector are primarily defined by non-financial and qualitative indicators of impact on narrow interest groups and their contribution to the development of society as a whole. The development of the non-profit sector is also considered to be one of the important indicators of the degree of development of a country’s democracy. Although volunteering is largely voluntary, the viability of citizen associations and other non-profit organizations is conditioned by the availability of adequate economic and financial resources. Funding sources of NGO vary and according to their non-market and non- profit orientation they are to a lesser extent generated on the market in the sphere of social entrepreneurship. This paper presents the research results of the funding sources, economic financial potential and the elements of economic performance of citizens’ associations in the Republic of Croatia. The survey sample includes over 20, 000 associations of citizens and their associations which have delivered financial reports to the Registry of Non-profit Organizations in accordance with the statutory obligation. The research is based on aggregated data reported in the Balance Sheet and Performance Report for years 2015 and 2016 and competent institutions reports on public funding of associations’ general activities. The results of the research provide valuable information and complete the picture of the impact and economic importance of this segment of civil society in the national socio- economic context.

associations, financial position, funding sources, performance

Rad je nakon konferencije predložen za objavu u Central European public administration review te je u određene preinake objavljen u broju 17 (2019).