create a comprehensive organizational resource audit using the Sustainable Balanced Scorecard (SBSC) framework.
Sustainable Balanced Scorecard Template
Organizational Resource Audit & KPI Development Assignment
Student Name: _ Latoya Jones Organization: _ Feeding American Nonprofit Date: _ 8/29/26 Industry/Sector: UMGC MGMT 610 9O44
Assignment Instructions
This assignment requires you to conduct a comprehensive organizational resource audit using the Sustainable Balanced Scorecard (SBSC) framework. You will assess your organization's current sustainability performance, identify resource gaps, and recommend new Key Performance Indicators (KPIs) to enhance sustainable management practices.
Assignment Objectives:
1. Evaluate current organizational capacity across all SBSC perspectives
2. Identify resource strengths and gaps using VRIN criteria (Valuable, Rare, Inimitable, Non-substitutable)
3. Recommend new sustainability-focused KPIs aligned with strategic objectives
Part 1: Organizational Context & Strategy
1.1 Organization Overview
Mission Statement: "Our mission is to advance change in America by ensuring fair access to nutritious food for all in partnership with food banks, policymakers, supporters, and the communities we serve."
Vision Statement: “An America where no one is hungry”
Current Sustainability Strategy/Commitments: Feeding America incorporates sustainability primarily through food rescue, waste reduction, efficient food distribution, and access to nutritious food. Some current commitments include food rescue and food waste reduction, MealConnect, and sustainable food sourcing and regional partnerships.
1.2 Stakeholder Analysis
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Stakeholder Group |
Strengths |
Weaknesses |
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Customers |
Large customer reach and strong customer need. This nonprofit is customer centered. Those facing hunger insecurities. Direct beneficiaries |
Hunger affects everyone but hits some demographics more. Different issues for different people may require tailoring of processes. |
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Employees |
National office and local team members position available to hire those wanting to make an impact |
May face limitations with pay due to nonprofit, work load, and burn out |
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Investors/Shareholders /Donors |
multi-faceted partnerships to help succeed in their mission to increase equitable access to nutritious food for all |
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Communities |
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Regulators |
IRS, USDA, |
Must stay in compliance with multiple |
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Suppliers |
Farmers, grocery stores, distribution centers |
Burn out, demand |
Part 2: Sustainable Balanced Scorecard Assessment
2.1 Financial Perspective
Current- Feeding America's objective is to use its resources to provide hunger-relief services rather than generate profits.
Financial Performance:
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Metric examples |
Current Performance |
Gaps? |
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Revenue (FY2024) |
5.2 billion most coming from grants and contributions |
According to feeding america.org 5.3 billion on operating expenses. deficit |
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Profitability |
DEFICIT. According to form 990 FY2024 |
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Green Revenue (% of total) |
4.6 billion donated food. Food rescue and donations |
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Sustainable Investment ROI |
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Carbon Tax/Environmental Compliance Costs |
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Resource Audit - Financial Capacity
Strengths (VRIN Analysis):
Valuable
Rare
Inimitable
Non-Substitutable
· [Identify financial resources; any financial resources qualifying as VRIN]
Weaknesses/Gaps:
· [Identify financial capacity limitations affecting performance sustainability]
Recommended Financial KPIs
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Proposed KPI Definition |
Target |
Measurement Frequency |
Responsible Party |
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1.cost per meals |
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2.2 Customer/Stakeholder Perspective
Customer Performance:
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Metrics examples |
Current Performance |
Gaps? |
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Customer Satisfaction |
Survey and elevating voicing used capture satisfaction |
Differs by community |
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Green Product/Service Market Share |
Recovers surplus foods so they are not wasted |
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Brand Reputation Score (ESG-related) |
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Customer Retention (sustainability-conscious segments) |
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Resource Audit - Customer/Market Capacity
Strengths (VRIN Analysis):
· [Identify customer relationships, brand assets, market position strengths related to sustainability]
Weaknesses/Gaps:
· [Identify gaps in customer engagement, brand perception, or market positioning on sustainability]
Recommended Customer/Stakeholder KPIs
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Proposed KPI Definition |
Target |
Measurement Frequency |
Responsible Party |
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1. |
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3. |
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2.3 Internal Business Process Perspective
Process Performance:
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Metrics examples |
Current Performance |
Gap? |
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Effective use of technology |
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Product/process cycle |
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Quality Controls |
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Inventory/Employee turnover |
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Supply Chain |
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Carbon Footprint / Energy Efficiency |
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Waste Reduction (% recycled/reused) |
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Other: |
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Resource Audit - Operational/Process Capacity
Strengths (VRIN Analysis):
· [Identify operational processes, technologies, systems that support sustainable operations]
Weaknesses/Gaps:
· [Identify process inefficiencies, technology gaps, or operational limitations affecting the sustainability of operations]
Recommended Internal Process KPIs
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Proposed KPI Definition |
Target |
Measurement Frequency |
Responsible Party |
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1. |
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3. |
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2.4 Learning & Growth Perspective
Sustainability-Related Learning & Growth Performance:
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Metrics examples |
Current Performance |
Gap? |
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Employee Training Hours |
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Sustainability Leadership Development |
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Green Innovation Projects |
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Environmental Awareness Survey Results |
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Other: |
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Resource Audit - Human/Knowledge Capacity
Strengths (VRIN Analysis):
· [Identify human capital, knowledge assets, organizational culture strengths supporting sustainable employee engagement]
Weaknesses/Gaps:
· [Identify skills gaps, knowledge deficits, or cultural barriers to sustainable growth]
Recommended Learning & Growth KPIs
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Proposed KPI Definition |
Target |
Measurement Frequency |
Responsible Party |
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1. |
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2. |
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2.5 Environmental & Social Impact Perspective
Environmental & Social Impact Performance:
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Metrics examples |
Current Performance |
Gaps? |
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Environmental Initiatives |
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Community Investment (% of revenue) |
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Employee Diversity & Inclusion |
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Social Impact Measurement |
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Other |
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Resource Audit - Environmental/Social Capacity
Strengths (VRIN Analysis):
· [Identify environmental management capabilities, social impact resources, stakeholder relationships]
Weaknesses/Gaps:
· [Identify environmental impact areas needing improvement, social responsibility gaps]
Recommended Environmental & Social KPIs
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Proposed KPI Definition |
Target |
Measurement Frequency |
Responsible Party |
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1. |
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2. |
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Use APA 7th edition format for citations and references as needed.
Feeding America. (n.d.). Federal food assistance programs. Retrieved September 1, 2026, from https://www.feedingamerica.org/advocate/federal-hunger-relief-programs
Charitable solicitation - state requirements. Internal Revenue Service. (n.d.). https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-solicitation-state-requirements?
Andrea Suozzo, A. G. (2013, May 9). Feeding America - nonprofit explorer. ProPublica. https://projects.propublica.org/nonprofits/organizations/363673599?