In the NFP and for-purpose sector, the word strategic gets used liberally, yet few organisations use it correctly. When operational tasks and tactical plans get mislabelled as “strategy”, it becomes harder to stay focused on purpose, deliver impact and make evidence-informed decisions. Drawing on insights from NFP Success , this article breaks down what strategic  really means for not-for-profits including how NFP organisations can strengthen strategic thinking, planning and execution. 1. Strategic thinking: seeing beyond day-to-day pressures Strategic thinking is a mindset, not a document. It’s the ability to step back, challenge assumptions and look ahead to emerging trends, risks and opportunities. For NFPs navigating shifting funding, policy changes and evolving community needs, this mindset is essential for staying agile and impact-focused. 2. Strategic planning: turning vision into a practical roadmap Where strategic thinking explores the future, strategic planning gives it structure. A true strategic plan should clarify: long-term priorities how resources will be allocated what success looks like what will be delivered across short, medium and long-term horizons. Too often, NFPs confuse quarterly work plans or program documents with strategy. These are important, but they are operational or tactical, not strategic. 3. Align strategy, operations and tactics (and know the difference) Effective organisations understand the three layers: Strategic: long-term direction and big-picture priorities Operational: systems, processes and resourcing that support strategy Tactical: day-to-day tasks that deliver programs and services. All three matter but only when they work together. Strategy sets the direction. Operations make it possible. Tactics bring it to life. 4. Anchor every decision in your Theory of Change For NFPs, strategy must be explicitly tied to purpose. That means connecting your strategic plan to your Theory of Change — the model that explains how your activities lead to outcomes and social impact. Every initiative should be tested against it: Does this move us toward our intended outcomes? Does it strengthen our impact? If not, why are we doing it? This clarity helps funders, Boards and communities see exactly how your choices advance the impact you promise. 5. Strategy is cultural, not just a document on a shelf Strategic thinking must be embraced across the organisation, starting with the Board. Without leadership commitment, strategy becomes overshadowed by reactivity, and innovation is quickly lost. When everyone understands the strategic direction — and how their work fits into it — execution becomes stronger, faster and more purposeful. What this means for your NFP organisation Being genuinely strategic is about disciplined choices, clear priorities and alignment across every layer of planning. For NFPs looking to strengthen outcomes, improve decision-making and position themselves for long-term impact, 2026 is the year to refine strategic thinking and reconnect planning to purpose. Ready to sharpen your strategy and align your organisation for greater impact? Take our NFP Risk Survey now and start making more informed, confident decisions for your NFP organisation’s future at https://www.collinshume.com/nfp  or contact Nathan McGrath on 02 6686 3000. Practical Strategies for NFP Growth, Governance and Sustainability

Fundraising is evolving fast and not-for-profits that adapt will be the ones that strengthen revenue, deepen supporter trust and secure long-term sustainability. Drawing on expert insights from the Institute of Community Directors Australia (ICDA) and journalist Matthew Schulz, current fundraising trends point clearly to one thing: lasting relationships outperform one-off wins. Discover the key fundraising trends set to shape 2025 — from ethical AI and legacy giving to stronger donor relationships and board-led engagement — and learn how your organisation can use them to build sustainable, long-term support. Here’s what every NFP should be paying attention to in 2026. 1. Move beyond “low-overheads” and advocate for “pay what it takes” The “starvation cycle” — forcing charities to do more with less — is no longer sustainable. Sector leaders continue to push for “pay what it takes” funding so NFPs can properly resource impact. Tip:  Educate funders on true program costs and share real examples of the infrastructure needed to deliver outcomes. 2. Use AI responsibly with human oversight AI can streamline donor communications, segment supporters and improve fundraising efficiency. But fundraisers must have clear policies, governance and transparency. Tip:  Develop an AI-use framework aligned with your organisation’s values, so supporters trust how their data and stories are handled. 3. Gifts in wills remain one of the biggest growth areas Australia is entering a period of significant intergenerational wealth transfer with an estimated $2.6 trillion by 2040. Gifts in wills programs are set to become one of the most important revenue drivers for charities of all sizes. Tip:  Keep bequests visible year-round and proactively educate supporters about legacy giving. 4. Relationships matter more than grant volume According to Equitable Philanthropy CEO Catherine Brooks, scattershot grant applications are no longer effective. Funders want alignment, transparency and deep partnership. Tip:  Invest in year-round relationship cultivation: regular updates, strategic conversations and authentic invitations to see impact first-hand. 5. CEOs and Boards must lead fundraising efforts Boards and Executive Teams play a critical role in securing major gifts, stewarding relationships and building credibility with funders. Tip:  Set clear expectations: KPIs for CEO-level funder meetings, donor stewardship plans and annual board engagement goals. 6. Regular giving and committed memberships build resilience GiveNow’s Cathy Truong notes that while one-off donations fluctuate, monthly donors remain engaged for around two years, providing predictable cashflow. Membership models also create stronger emotional connection and long-term advocacy. Tip:  Prioritise donor retention over reach. Encourage monthly donations, share impact frequently and make sign-ups seamless. What this means for your NFP organisation 2026 is all about sustainable funding, strong governance, ethical technology use and deep supporter relationships. Whether your organisation provides community services, advocacy, education, wellbeing programs or local support, these trends offer a clear opportunity to strengthen your own impact story. By adopting best-practice fundraising principles and communicating value consistently, NFPs of all sizes can thrive in an increasingly competitive environment. Ready to strengthen your NFP's fundraising strategy? Take our NFP Risk Survey now and start making more informed, confident decisions for your NFP organisation’s future at https://www.collinshume.com/nfp  or contact Nathan McGrath on 02 6686 3000. Practical Strategies for NFP Growth, Governance and Sustainability Read full article: “What not-for-profits need to know about fundraising in 2025”  by Matthew Schulz, Institute of Community Directors Australia (ICDA), 18 Feb 2025.

Ballina local Sam Gardnir has taken a winding, but ultimately rewarding, path back to the accounting profession. After joining Collins Hume in July 2025, he’s quickly become known for his calm client rapport, natural empathy and grounded understanding of how business operates. Born in Lismore and raised in Ballina, Sam grew up around small business. His parents having run two well-loved local businesses which imbued much of his early understanding of community, service and work ethic. From trainee accountant to retail management and back again Sam first entered accounting in 2015 as a trainee at Kelly and Shannon’s former firm while studying his Bachelor of Business (Finance) at Southern Cross University. “I loved the foundations I built early on,” he says. “But back then, I needed to try something different.” That took Sam to a Gold Coast firm, where he continued as an accounting trainee. When he later returned to Ballina, he stepped temporarily away from the profession, taking on roles in FMCG retail. His natural aptitude for operations, systems and people saw him quickly move into management and then into product data analysis at head office – experiences that gave him a unique vantage point on business performance, consumer behaviour and operational realities. “That perspective enhanced the way I understand business,” Sam explains. “It helps me see challenges through a client’s lens.” All the while Kelly encouraged him to come over to Collins Hume, which was the turning point. Once he’d completed his degree, Sam made the leap. Sam recalls the mix of excitement and nerves returning to accounting after time away. “It felt daunting coming back into the field, but the transition has been great.” “Collins Hume has been incredible. The support, the culture, the people – it’s refreshing. It opened my eyes to how engaged the firm is with the community.” Working in Chris’ team, Sam is now deep into company financials and business returns for partnerships, sole traders, etc gaining momentum daily. “I really enjoy getting a read on where our clients they’re at,” Sam says. “Sometimes the technical work is only the start; knowing how to talk with people is how you build trust.” “I wanted to work somewhere with integrity, where actions match words,” he says. “What I see at Collins Hume every day is people genuinely doing the right thing by clients and by each other. That aligns with my own values.” Returning to accounting at the right moment played a big role “Sometimes timing is everything. It was the right time for me to branch out and give my accounting career the focus it deserved.” Away from the office, Sam is happiest outdoors. He’s a dedicated fisherman fishing off rocks and local beaches, hits the gym daily and runs regularly. Sport has also been a big part of his life, having played rugby league in the local NRRRL Competition for Ballina, Evans Head and Lismore Marist Brothers before retiring in 2016 – something he wants to get back into in the future. A personal high point so far has been graduating from university – a milestone he got to celebrate with some very important members of his family. When asked about the biggest lesson he’s learned, Sam doesn’t hesitate. “You can let years slip by, but it’s never too late to make a change.” Friendly, grounded, community-minded and driven with purpose, Sam brings a perspective that strengthens Collins Hume’s promise to deliver more than numbers. And he’s determined to build a career that makes a difference.

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Because we have one focus — YOU —with us, you'll be looking way beyond the traditional horizons most accountants are restricted to. AWARDS. At Collins Hume, we constantly strive for excellence. Therefore, it is humbling that our industry and other organisations have recognised our excellence in service and knowledge.