A non-profit organization (abbreviated as NPO, also known as a not-for-profit organization) is an organization that does not distribute its surplus funds to owners or shareholders, but instead uses them to help pursue its goals. Examples of NPOs include charities (i.e. charitable organizations), trade unions, and public arts organizations. Attorneys who work with non-profit organizations help in establishing and operating a non-profit within the requirements of the law, deal with issues of taxation, corporate governance, telephone solicitation and charitable fraud.
Cortland is a city in Trumbull County, Ohio, United States located on the eastern shore of Mosquito Creek Reservoir. Walnut Run is the creek that runs through town. The population was 6,830 at the 2000 census. It is part of the Youngstown-Warren-Boardman, OH-PA Metropolitan Statistical Area. Cortland became a village in 1874 with the construction of a railroad depot. It became a city in 1980 when its population exceeded 5,000 people. The area was once known as Baconsburg, after Samuel Bacon, who built a sawmill and several buildings in the area during the early 1800s. Cortland's school district is known as Lakeview. It has two elementary schools, one middle school, and one high school. The current mayor of Cortland is Curt Moll. Past mayors include Melissa Long and Sandra Roscoe.