Murray Dropkin, CPA, M.B.A., is president of CMS Systems, Inc. a consulting firm that specializes in helping clients in the nonprofit and for profit sectors improve their operational and financial operations. Dropkin is also managing partner of Dropkin&Company , Certified Public Accountants. He has experience in accounting, auditing, taxation and management consulting for government, commercial, and nonprofit organizations. He is the coauthor of The Budget--Building Book for Nonprofits (1998, Jossey--Bass). Allyson Hayden, M.S.W., C.S.W. , is a senior consultant, editor, and writer for CMS Systems, Inc. She has fifteen years of experience writing for commercial and professional magazines, newsletters, and other publications in the areas of organizational development, health, medicine, fundraising, accounting, sociology, and psychology.