Logit Model for Estimating Non-Profit Organizations’ Financial Status as a Part of Non-Profit Financial Management

The non-profit sector plays an important role in the American and European continents, as organizations support development of civil society help people need. However, most (NPO) are financially dependent on various donors from private sector. Nowadays, focus improving their financial management. This research aims to assess status Slovak organizations, using binary logistic regression. initial sample includes 351 NPOs, which divided into a training test sub-sample. data were obtained Amadeus, FinStat, Ministry Finance Republic, Interior Republic. logit model shows that significant variables equity ratio, debt operating margin, type NPO statistical–analytical program IBM SPSS 25. also implies should revenue structure revenues sale products. prediction correctly classifies 97.03% NPOs sub-sample 96.61% Moreover, more than 70% vulnerable classified.