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

Stakeholder Group	Strengths	Weaknesses
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.
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
Investors/Shareholders /Donors	multi-faceted partnerships to help succeed in their mission to increase equitable access to nutritious food for all
Communities
Regulators	IRS, USDA,	Must stay in compliance with multiple
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:

Metric examples	Current Performance	Gaps?
Revenue (FY2024)	5.2 billion most coming from grants and contributions	According to feeding america.org 5.3 billion on operating expenses. deficit
Profitability	DEFICIT. According to form 990 FY2024
Green Revenue (% of total)	4.6 billion donated food. Food rescue and donations
Sustainable Investment ROI
Carbon Tax/Environmental Compliance Costs

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

Proposed KPI Definition	Target	Measurement Frequency	Responsible Party
1.cost per meals
2.
3.

2.2 Customer/Stakeholder Perspective

Customer Performance:

Metrics examples	Current Performance	Gaps?
Customer Satisfaction	Survey and elevating voicing used capture satisfaction	Differs by community
Green Product/Service Market Share	Recovers surplus foods so they are not wasted
Brand Reputation Score (ESG-related)
Customer Retention (sustainability-conscious segments)

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

Proposed KPI Definition	Target	Measurement Frequency	Responsible Party
1.
2.
3.

2.3 Internal Business Process Perspective

Process Performance:

Metrics examples	Current Performance	Gap?
Effective use of technology
Product/process cycle
Quality Controls
Inventory/Employee turnover
Supply Chain
Carbon Footprint / Energy Efficiency
Waste Reduction (% recycled/reused)
Other:

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

Proposed KPI Definition	Target	Measurement Frequency	Responsible Party
1.
2.
3.

2.4 Learning & Growth Perspective

Sustainability-Related Learning & Growth Performance:

Metrics examples	Current Performance	Gap?
Employee Training Hours
Sustainability Leadership Development
Green Innovation Projects
Environmental Awareness Survey Results
Other:

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

Proposed KPI Definition	Target	Measurement Frequency	Responsible Party
1.
2.
3.

2.5 Environmental & Social Impact Perspective

Environmental & Social Impact Performance:

Metrics examples	Current Performance	Gaps?
Environmental Initiatives
Community Investment (% of revenue)
Employee Diversity & Inclusion
Social Impact Measurement
Other

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

Proposed KPI Definition	Target	Measurement Frequency	Responsible Party
1.
2.
3.

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?