Performance Measures for NPOs: How One Organization Developed a Way to Collect Meaningful Information

摘要: EXECUTIVE SUMMARY * SINCE MOST KEY BUSINESS PERFORMANCE MEASURES don't work for not-for-profit organizations, these groups need to develop specialized measures help them achieve their goal-driven strategic plans. One approach NPOs use is measure the amount of resources they spend on providing program services vs. management and general expenses. THE CHRISTIAN CHILDREN'S FUND DEVELOPED its annual impact monitoring evaluation system (AIMES) assess whether programs were making a positive, measurable difference in lives children communities around world. The allows CCF be more accountable sponsors give tool continually organization's impact. IN DECIDING WHAT TO MEASURE, IDENTIFIED CORE indicators it felt critical success all projects. It determined should focus impact, not activities, gauge program's effect children, determine results terms broadly defined health education outcomes only what was able prepared track. CCF's INITIAL RESPONSE AIMES HAS BEEN VERY positive. now place than 1,000 projects 20 countries. As result, project managers are focused better concentrate resource allocations areas that can make parents children. BY FOLLOWING FOUR BASIC STEPS, OTHER performance measurement similar one uses. result linkage between decisions organization wants achieve. Many key business most organizations. For example, "bottom line" profit or loss indicates how effective at achieving goal generating profits owners. However, NPOs. These organizations have no owners, often provide goods constituents free charge typically seek from people do expect economic benefits return. Thus, bottom line doesn't How results? This article reports experience developing measures. Christian Children's Fund (CCF) (see sidebar page 64) put together calls (AIMES). this type, accountability extremely important. CPAs outcome HOW DO YOU SPELL SUCCESS? might judge an NPO's spends (to carry out purpose) expenses fundraising. higher percentage spent fundraising considered positive indicator. Tax-exempt required file IRS Form 990, Return Organization Exempt From Income Tax, annually. includes received them. Several watchdog data track rate NPO performance. Although type useful, indicate effectively uses meet objectives. may 80% particular service, but ineffective reaching goals. Just spending money service measure. FASB recognizes limitations traditional financial statements assessing In Concepts Statement no. …