1
Running head: NONPROFIT ANALYSIS PROJECT
Nonprofit Analysis Project
Farrah Kennedy
Master of Arts Executive Leadership, Liberty University
BMAL 602
Dr. Jim McCarthy
NONPROFIT ANALYSIS PROJECT 2
Nonprofit Analysis Project
The following Nonprofit Analysis Project fulfills the final project requirements of BMAL
602. It will provide insight into what a Christian Worldview is and what it means to Christians as
it relates to nonprofit organization. This assignment will consist of four parts. Part one focuses
on the essence of a Christian worldview, the relevance of a Christian worldview in a nonprofit
organization, and the application of a Christian worldview. Part two evaluates and describes 10
nonprofit organizations and how they compare to Worth’s six characteristics of a nonprofit. Part
three provides an in-depth analysis of a selected nonprofit from part two. Finally, part four will
provide a recommendation for improving the selected nonprofit.
Part One
There are many questions that comes to mind when dealing with Christian
worldview. Why are we here? How did we get here? Is stealing wrong? Is it
acceptable to lie? What happens after we die? How an individual answers these
questions defines their worldview. A worldview is how one interprets the world
around them and their worldview shapes how he or she thinks and processes his or her
surroundings. Tackett (n.d.) defined a worldview as the framework by which we view
reality and make sense of life and the world around us.
From a macro perspective, there are five general categories of worldviews, which include
Naturalism (Atheism, Agnosticism), Pantheism (Hinduism, Taoism), Theism (Christianity,
Islam, and Judaism), Polytheism, and Postmodernism (McCallum, 1997). Each of these
worldviews has a unique view of reality, the status of man, the existence of truth, and what is
valued (good vs. evil). Within each of these five general categories, there is a micro sub-
spectrum of adherence ranging from conservative to liberal thinking. For example, to one
individual with a Christian (Theist) worldview truth means one thing and for another it could be
dramatically different yet both would claim a Christian worldview.
NONPROFIT ANALYSIS PROJECT 3
Christian Worldview and Nonprofits
A Christian worldview is as important in a nonprofit organization as it is in a not-
forprofit, charitable, or for profit organization. A well-developed Christian worldview is as
important in a nonprofit as it is in a marriage, parenting, or any other social setting. A Christian
worldview enables those who hold that view to hold to Christian truth in the midst of a morally
indifferent and ethically challenged culture. The Christian worldview is not just expressing a
personal faith or dogma, it is an all-consuming outlook on life and it applies in every facet a
Christian lives in.
The challenge for Christians is to have a solid foundation built on God’s word, which is
the source for truth. Too often, Christians fail to develop their own worldview and in some cases
end up with an undeveloped, incoherent smattering of thinking based on situational ethics or
influenced by ungodly sources. The result is a worldview that lacks integrity and will falter in
the face of adversity.
A solid Christian worldview provides the structure for an ethical approach to business
and regardless of the organizational format. Solid ethics means a solid and strong organization.
When a Christian worldview becomes part of the organizational DNA, it is equipped to
withstand the challenges faced in business and in culture.
For the individual, a Christian worldview is a constantly developing process in which
convictions based on God’s word grow in the believer and forever influence how he or she views
the world around. The Apostle Paul admonished the Corinth to be “casting down arguments and
every high thing that exalts itself against the knowledge of God, bringing every thought into
captivity to the obedience of Christ (2 Cor 10:5, NKJV). Strong leaders with a solid Christian
worldview will guide the organization and help avoid the pitfalls of corruption and dishonesty
that has been the downfall of so many organizations.
NONPROFIT ANALYSIS PROJECT 4
Part Two
Part Two evaluates and describes 10 nonprofit organizations. This section will provide a
description of the organization including the mission, focus, size, and revenue. Each
organization will also be evaluated against Worth’s (2017)six characteristics of a nonprofit.
Agency 1: Goodwill Columbus
Description: Founded in 1952, Goodwill Columbus is a member of Goodwill Industries
International, an association of 181 independent member organizations in the United States and
Canada. Goodwill Columbus is the sixth largest nonprofit organization in central Ohio and is
one of the top 50 employers in the same region. Goodwill specializes in providing specialized
rehabilitation programs designed to help individuals with disabilities and other barriers become
valued and dignified members of his or her community. Goodwill Columbus maintains a state of
the art training facility that is fully American Disability Association compliant and offers
assistance with resume and job applications, work readiness courses, an employment resource
room, computer classes and other aids to prepare participants for the workforce. According to
the Goodwill Columbus 2015 report, their programs served more than 2,600 individuals, which
translated to over 1.4 million hours of service (Goodwill Columbus, n.d.).
Evaluating Goodwill Columbus against Worth’s (2017) six characteristics of a nonprofit
reveals the following:
1) Organized Entities Goodwill Columbus is a formal organization recognized under state law.
2) Private Goodwill Columbus receives a significant portion of their funding through
government sources (Medicaid) however, they are privately governed.
3) Non-Profit Distributing Goodwill Columbus does not distribute profits among any
individuals.
4) Self-Governing While Goodwill Columbus is a member of Goodwill
International, they are self-governed at the local level.
5) Noncompulsory Participation in activities at Goodwill Columbus may be encourages by
local government agencies, participants do involve themselves voluntarily.
6) Public Benefit Goodwill Columbus provides a tremendous public benefit by training and
equipping marginalize individuals as productive citizens.
NONPROFIT ANALYSIS PROJECT 5
Agency 2: The Heinzerling Foundation
The Heinzerling Foundation was founded by Otto and Mildred Heinzerling in 1964. The
Heinzerlings’ were dedicated to caring for an often-overlooked population—children with severe
and profound developmental disabilities. Today, the Heinzerling Foundation continues to honor
that vision by providing children and adults with compassionate, respectful care in a loving and
comfortable home environment.
Programming at the Heinzerling Foundation includes in residence care where participants
are encouraged to live as independently as possible. This foundation provides expert support in
helping residents with communication, socialization, sensory awareness, mobility, daily
functional living, and community participation. A board of trustees, a health advisory
committee, and a senior leadership council provides leadership for this nonprofit. Heinzerling
Foundation employees 813 direct support staff and 702 volunteers. In 2015, the Heinzerling
Foundation realized just over $25 million in total revenue and had just over $24 million in total
functional expenses (Heinzerling Foundation, 2016).
Evaluating Heinzerling Foundation against Worth’s (2017) six characteristics of a
nonprofit reveals the following:
1) Organized Entities Heinzerling Foundation is a formal organization recognized under state
law.
2) Private Heinzerling Foundation receives the majority of their funding through service
revenues (room and board fees) along with private donations.
3) Non-Profit Distributing Heinzerling Foundation does not distribute profits among any
individuals.
4) Self-Governing The Heinzerling Foundation is self-governing and control of the
organization rests with the board of trustees.
5) Noncompulsory Participation in activities at the Heinzerling Foundation is completely
voluntary.
6) Public Benefit The Heinzerling Foundation serves a public benefit by caring for the
severely handicapped and helps them become as productive as possible.
NONPROFIT ANALYSIS PROJECT 6
Agency 3: St. Jude Great Commission Community Development Corporation (CDC)
Based in St. Petersburg, Florida, the St. Jude Great Commission CDC is a faith-based
community development corporation working to provide affordable housing, drive economic
development, and empower communities to help the “least of these” in their community.
According to the organization’s website, this organization engages in sustainable and cooperative
efforts to create opportunities for healthy community outcomes. The organization tailors
services to a low income, predominantly African American urban community of approximately
2,500 residents located in South St. Petersburg, Florida. The organization is relatively young and
no IRS Form 990 was available to provide insight into the company’s finances. From the
available information, it appears there is only one individual in this nonprofit organization.
Additionally, the organization did not provide annual reports or make claims regarding the
success of the organization’s programming (St. Jude GC CDC, n.d.).
St. Jude Great Commission CDC advertises itself as a faith-based organization.
Throughout the organization website there is a single use of a biblical phrase “least of these”
which, other than the organization’s name, is the only faith-based reference associated with the
organization. There is no information to identify how closely this organization holds to a
Christian worldview and in fact, the lack of a public declaration in its online presence is
suspicious.
Evaluating St. Jude Great Commission CDC against Worth’s (2017) six characteristics of
a nonprofit reveals the following:
1) Organized Entities St. Jude Great Commission CDC is a formal organization recognized
under state law.
2) Private There were no indications of where St. Jude Great Commission
CDC receives their funding however there was no apparent
governmental relationship.
3) Non-Profit Distributing The financials for St. Jude Great Commission CDC were not
available, however there are no indications the organization distributes profits among any
individuals.
4) Self-Governing The St. Jude Great Commission CDC is self-governing and control of the
organization rests with the sole member.
NONPROFIT ANALYSIS PROJECT 7
5) Noncompulsory Participation in activities at the St. Jude Great Commission CDC is
completely voluntary.
6) Public Benefit The St. Jude Great Commission CDC serves a public benefit by working
to provide affordable housing, drive economic development, and empower communities.
Agency 4: Good Shepherd Ministries
Good Shepherd Ministries is an interdenominational Christian agency focused on
providing social services primarily to men in substance abuse recovery and or reentry. This
faith-based nonprofit ministry began in 2000 and they operate three sober houses and a thrift
store, which provides much of the funding for their ministry. Programs include a temporary
clean, healthy living environment, food, work therapy, spiritual direction, and resources to
develop life skills and a personal relationship with God as provided by Jesus Christ. The
physical and spiritual care participants receive prepares them to re-enter society and return to
gainful employment. Many of the participants are able to reunite with family and resume a
restored life (Good Shepherd Ministries, n.d.).
Participants who provide volunteer work in the thrift store or in other work therapy
programs primarily staff the ministry. A board of trustees provides leadership for the
organization while an executive director, the only paid staff member, manages day-to-day
operations. The organization had total 2015 revenues of just over $176,000 and expenses just
under $74,000 (Good Shepherd Ministries, 2015).
Good Shepherd Ministries clearly has the hallmarks of a solid Christian worldview.
While there was no clear doctrinal statement available, clearly this organization exists to
proclaim the word of God and encourage participants to enter into a life changing personal
relationship with Jesus Christ. There are clear and distinctive marks of Christianity throughout
this organization’s website and blog entries.
Evaluating Good Shepherd Ministries against Worth’s (2017) six characteristics of a
nonprofit reveals the following:
NONPROFIT ANALYSIS PROJECT 8
1) Organized Entities Good Shepherd Ministries is a formal organization recognized under state
law.
2) Private Good Shepherd Ministries is a private organization and receives no government
assistance.
3) Non-Profit Distributing Good Shepherd Ministries does not distribute profits with owners
or members of the organization.
4) Self-Governing The Good Shepherd Ministries is self-governing and control of the
organization rests with the board of trustees.
5) Noncompulsory Participation in activities at the Good Shepherd Ministries is voluntary.
6) Public Benefit The Good Shepherd Ministries serves a public benefit by helping restore
substance abusers into productive members of society.
Agency 5: Life Essentials
Life Essentials seeks to be a community leader in professional, person-centered service
tailored to meet the needs and well-being of vulnerable adults. Founded in 1991, Life Essentials
provides unique and specialized programs that enrich lives by educating and inspiring clients to
be in charge of their mental and physical health. Life Essentials provides advocacy services
enabling seniors and people living with mental illness to have a greater quality of life. Life
Essentials provides services such as guardianship for those deemed mentally incompetent by a
Probate Court Judge or Magistrate and do not have other family willing or capable to make
decisions for them. Life Essentials also provides programs to enhance the quality of life for
those capable of self-managing their mental illness (Life Essentials, n.d.).
Life Essentials 2015 total revenue was just over $525,000, which came from
contributions and grants as well as program service revenues. A board of trustees oversees the
organization and Life Essentials has a full-time paid executive director and finance director
(Life Essentials, 2016).
Evaluating Life Essentials against Worth’s (2017) six characteristics of a nonprofit
reveals the following:
1) Organized Entities Life Essentials is a formal organization recognized under state law.
2) Private Life Essentials is a private organization and no government assistance was listed
on their Form 990.
3) Non-Profit Distributing Life Essentials does not distribute profits with owners or members
of the organization.
NONPROFIT ANALYSIS PROJECT 9
4) Self-Governing Life Essentials is self-governing and control of the organization rests with
the board of trustees.
5) Noncompulsory Participation in activities at the Life Essentials largely voluntary however,
in cases of court ruling mental incompetency, participation may be mandatory.
6) Public Benefit Life Essentials serves a public benefit by helping those with mental illness
remain as productive as possible.
Agency 6: Learning Tree Farm
A group of teachers concerned their students were out of touch with the outdoors founded
learning Tree Farms in 1973. Learning Tree Farm mission is “to provide hands-on learning
experiences in a traditional farm setting” (Learning Tree Farm, n.d.). Learning Tree Farm strives
to develop and present curriculum based in the farm setting which enables this organization to
offer a new approach to learning outside the traditional classroom and textbooks. Learning Tree
Farm’s programs reach in excess of 6,000 students yearly. Learning Tree Farm has tailored
educational programs to meet the needs of the traditional school student as well as homeschooled
students and their programs are available throughout the summer as well.
Learning Tree Farm received $251, 163 in 2015 revenue which came from contributions
and grants as well as program service revenues. A large board of trustees oversees Learning
Tree’s operations and the organization has three full time employees. The director of farm
operations directs day-to-day operations.
Evaluating Learning Tree Farm against Worth’s (2017) six characteristics of a nonprofit
reveals the following:
1) Organized Entities Learning Tree Farm is a formal organization recognized under state law.
2) Private Learning Tree Farm is a private organization and no government
assistance was listed on their Form 990.
3) Non-Profit Distributing Learning Tree Farm does not distribute profits with owners or
members of the organization.
4) Self-Governing Learning Tree Farm is self-governing and control of the organization rests
with the sole member.
5) Noncompulsory Participation in activities at the Learning Tree Farm is voluntary. 6) Public
Benefit Learning Tree Farm serves a public benefit by expanding the horizons of students
impacted by this organization’s programs.
NONPROFIT ANALYSIS PROJECT 10
Agency 7: United Rehabilitation Services of Greater Dayton
The mission of United Rehabilitation Services of Greater Dayton is to enhance the
quality of life for children and adults with disabilities or other special needs in Southwest Ohio.
Since 1956, United Rehabilitation Services has served nearly 250,000 local persons with
disabilities. United Rehabilitation Services is accredited by the Commission on the
Accreditation of Rehabilitation Facilities and is a Star rated facility recognized by the Ohio
Tiered Quality Rating & Improvement System (URS Dayton, n.d. ).
United Rehabilitation Services partners with numerous other nonprofits such as United
Way but also receives substantial funding from county human service agencies, state department
of jobs and family services, federal funding through Medicare and Medicaid, private insurance /
fees for service, and finally private foundations, donations, and contributions (URS Dayton,
n.d.).
According to United Rehabilitation Services IRS Form 990 (2015), United Rehabilitation
Services netted just over $7.6 million in total revenue for 2015 with $4.9 million in total
expenses. A large board of trustees provides overall management of United Rehabilitation
Services while an executive director and chief financial officer oversee daily operations.
Evaluating United Rehabilitation Services against Worth’s (2017) six characteristics of a
nonprofit reveals the following:
1) Organized Entities United Rehabilitation Services is a formal organization recognized under
state law.
2) Private United Rehabilitation Services is a private organization however they receive a
substantial amount of government compensation for services rendered.
3) Non-Profit Distributing United Rehabilitation Services does not distribute profits with
owners or members of the organization.
4) Self-Governing United Rehabilitation Services is self-governing and control of the
organization rests with the director and board of trustees.
5) Noncompulsory Participation in activities at the United Rehabilitation Services is
voluntary.
6) Public Benefit United Rehabilitation Services serves a public benefit by enhancing the
quality of life for children and adults with disabilities or other special needs.
NONPROFIT ANALYSIS PROJECT 11
Agency 8: The Dayton Foundation
Since 1921, The Dayton Foundation has been helping clients arrange services, resources,
support and counsel area individuals on achieving their charitable giving goals. The Dayton
Foundation also assists nonprofits by funding important initiatives and offering expertise on
effectively operating their charitable organization. The mission of The Dayton Foundation is to
empower others through philanthropy and community leadership. As of June 2016, The Dayton
Foundation has been pivotal in securing more than 15,600 grants totaling $43.6 million, securing
$78.1 million in new contributions, maintaining $483 million in assets, and is involved in nearly
3,500 funds (The Dayton Foundation, n.d.).
According to The Dayton Foundation’s IRS Form 990 (2015), revenues for 2015
exceeded $45.6 million and expenses came in at $33.5 million. Net assets for this organization
were nearly $267 million. A board of trustees oversees The Dayton Foundation’s operations and
day-to-day activities are managed by six full time executives.
Evaluating The Dayton Foundation against Worth’s (2017) six characteristics of a
nonprofit reveals the following:
1) Organized Entities The Dayton Foundation is a formal organization recognized under state
law.
2) Private The Dayton Foundation is a private organization.
3) Non-Profit Distributing The Dayton Foundation does not distribute profits with owners or
members of the organization.
4) Self-Governing The Dayton Foundation is self-governing and control of the organization
rests with the directors and board of trustees.
5) Noncompulsory Participation in activities at The Dayton Foundation is voluntary.
6) Public Benefit The Dayton Foundation serves a public benefit by providing key resources
and advice to many nonprofit charitable agencies focused on the greater good.
Agency 9: Oak Tree Corner
Oak Tree Corner provides a safe and caring community where children and teens (ages 3
NONPROFIT ANALYSIS PROJECT 12
– 18) can learn to deal with the emotions related to the death of someone important to them.
Since its’ founding in 1996, Oak Tree Corner has served more than 1000 children and their
families. Oak Tree Corner provides the majority of their programming through support groups
led by trained volunteers. Oak Tree Corner does not provide professional therapy, counseling, or
psychiatric care. Oak Tree Corner provides their services free of charge but also welcome
donations or memorial gifts. Facilitator volunteers receive 24 hours of training before leading a
group and participants are free to join and stay with the group for as long as they need to grieve
the loss of their loved one (Oak Tree Corner, n.d.).
Oak Tree Corner operates on limited resources, their 2015 revenue was $64,544, and
expenses were $55,430. A board of directors manages oak Tree Corner and there are no paid
executives on staff.
Evaluating Oak Tree Corner against Worth’s (2017) six characteristics of a nonprofit
reveals the following:
1) Organized Entities Oak Tree Corner is a formal organization recognized under state law.
2) Private Oak Tree Corner is a private organization.
3) Non-Profit Distributing Oak Tree Corner does not distribute profits with owners or
members of the organization.
4) Self-Governing Oak Tree Corner is self-governing and control of the organization rests
with the board of directors.
5) Noncompulsory Participation in activities at Oak Tree Corner is voluntary.
6) Public Benefit Oak Tree Corner serves a public benefit by aiding children and teens in
the grieving process and helping restore them to productive members of their communities.
Part Three
The nonprofit selected for further analysis is The Dayton Foundation. Of the 10
nonprofit organizations presented in Part Two, The Dayton Foundation was the most intriguing
as it is a nonprofit that helps fundraise and provide funding for other nonprofits. The following
provides an in depth assessment of The Dayton Foundation.
NONPROFIT ANALYSIS PROJECT 13
Mission and Vision
The mission of The Dayton Foundation is to is to empower others through altruistic
endeavors and community leadership (The Dayton Foundation, n.d.a). The Dayton Foundation
is a complex organization containing 10 supporting organizations each designed to facilitate
effective management of resources entrusted to the foundation to manage. For instance, one
supporting organization is The Dayton Foundation Plus, Inc. The Dayton Foundation Plus is a
private foundation providing the advantages of a private foundation, mitigating the
disadvantages, while providing the benefits and resources of a community foundation. The
Dayton Foundation Plus saves tremendous effort and time setting up the administrative elements
of a private foundation yet provides the donor all the discretion and power as if they had set up
the private foundation. The remaining nine organizations function much the same way creating
venues for funds and fund management. In addition to the supporting organizations, The Dayton
Foundation has collaborated with eight other foundations in the Miami Valley with a similar
mission and focus.
The Dayton Foundation accomplishes their mission through eight key core beliefs and
values. First on their list of values is integrity, which guides The Dayton Foundation to act with
honesty. They ensure excellence by doing whatever it takes to provide the highest level of
quality. Exceeding expectations, keeping promises, and focusing on helpfulness helps The
Dayton Foundation provide quality service. An emphasis on teamwork helps the foundation
work for the good of the whole. The Dayton Foundation places a tremendous emphasis on
financial stewardship, which helps them be accountable for exemplary fiscal management. The
Dayton Foundation is committed to transparency in their operations and strive to be inclusive
and recognize the value of all individuals. Finally, The Dayton Foundation seeks to collaborate
in all they do
NONPROFIT ANALYSIS PROJECT 14
The Dayton Foundation Governing Board
A governing body of 15 volunteers provides stewardship and oversight of The Dayton
Foundation. Individuals with extensive civic leadership are appointed to five-year terms by the
senior judge of the U.S. District Court for Southwest Ohio, the probate judge of Montgomery
County (Ohio), the mayor of the City of Dayton, the chief executive officers of the Foundation’s
trustee financial institutions and fellow members of the Governing Board (The Dayton
Foundation, n.d.).
These 15 members of the governing board also serve as the board of trustees for five of
the previously mentioned supporting organizations. The Governing Board appoints at least one
representative to the boards of each supporting organization of The Dayton Foundation (The
Dayton Foundation, n.d.). Nearly all members of the current Governing Board have extensive
business backgrounds as chief executive officers, chief fiduciary officers, corporation presidents
or vice presidents, civic leaders (city managers, mayors etc.), or retired senior military officers.
There are seven committees supporting The Dayton Foundation Governing Board. The
Executive Committee is responsible for implementing the plans and policies of The Dayton
Foundation and ensuring foundation decisions are in keeping with the mission and vision of the
organization. The Audit Committee oversees the financial reporting and disclosure for the
foundation. The Development Committee works with the Governing Board by carrying out its
due diligence function as it relates to fiscal health and helps ensure the philanthropic endeavors
of The Dayton Foundation remain consistent with the organization’s mission and vision. The
Finance Committee provides financial oversight for the foundation. The Finance Committee
oversees the foundation budget, financial planning, financial reporting, and overseeing
foundation internal controls and accountability. The Gift Acceptance Committee provides an
important function as they implement the gift acceptance policy, evaluate gifts, and decide
NONPROFIT ANALYSIS PROJECT 15
whether to accept them. The Marketing/Public Relations Committee develops the marketing
strategy for The Dayton Foundation and promotes the foundation’s mission. The Marketing
Committee works to raise revenue and generate donations for the foundation. They work closely
with potential donors and builds relationships to develop loyal donors. Finally, the Technology
Advisory Committee is responsible for ensuring The Dayton Foundation is maintaining a
technological edge. The Dayton Foundation maintains an Internet-based online giving and funds
management tool. The Technology Advisory Committee also evaluates new technology or new
trends to ensure the safety and security of The Dayton Foundation’s technology (The Dayton
Foundation, n.d.b).
A member of the Governing Board chairs each of these committees and other board
members may serve on the committees as well. Additionally, The Dayton Foundation leverages
expertise from outside their Governing Board to ensure they have the most knowledgeable
people helping The Dayton Foundation meets their foundation goals. The Dayton Foundation
has developed a robust and highly effective governing body and leadership construct.
Corporate Social Responsibility
The Dayton Foundation has undertaken several key leadership initiatives to improve
various efforts in the greater Dayton area. Leaders of The Dayton Foundation collaborated with
education and business leaders, foundation members, and local citizens to develop the regions
intellectual capital. Through an initiative known as Learn to Earn Dayton, the foundation invests
in local educational efforts to help the region’s children are ready to learn when they start school
all the way through graduation. The goal of this initiative is for 60 percent of the age 25 – 64
workforce to have a marketable post-secondary credential by 2025. To this end, The Dayton
Foundation has awarded a $300,000 dollar grant over three years to help achieve this lofty goal
(The Dayton Foundation, n.d.c).
In addition to Learn to Earn Dayton, The Dayton Foundation has worked alongside
NONPROFIT ANALYSIS PROJECT 16
Dayton City School leaders to develop neighborhood learning centers to aid students living in
poverty with after school and summer educational programming. The Dayton Foundation has
also been instrumental supporting environmental programs, partnering with the Commission on
Minority Inclusion and the Minority Business Partnership. However, one of the most beneficial
leadership initiatives has been the Nonprofit Alliances Support Program (The Dayton
Foundation, n.d.c).
The Nonprofit Alliances Support Program began in 2009 in response to the need to aid
the viability of the nonprofit organizations in the greater Dayton area. Leaders at The Dayton
Foundation saw that many nonprofits lacked the infrastructure and resources to accomplish their
mission efficiently. The Nonprofit Alliances Support Program helped local nonprofits develop
new and innovative methods of structuring their organization and provided consultants to
provide training and assistance navigating the competitive grant process (The Dayton
Foundation, n.d.c).
Strategic Issues Facing The Dayton Foundation
The Economy
The Dayton Foundation has focused on innovation in technology, funds management,
and funding architecture and has risen to one of the fastest growing community foundations in
the nation. Total assets, as of June 2016, stands at $483 million which represents nearly 3,500
donor funds and last year the foundation awarded $44 million in total grants. This strong
financial picture reflects the extreme success and sound management that has made it one of the
top community foundations in North America however, it also highlights one of their largest
vulnerabilities.
For a community foundation such as The Dayton Foundation to remain strong, it must
have a steady flow from diverse funding streams. During a societal economic downturn,
charitable giving and subsequently support for nonprofit agencies declines. According to Besel,
NONPROFIT ANALYSIS PROJECT 17
Lewellen-Williams, and Klak (2011), during the recession of the 2008 – 2010 period,
philanthropic giving fell to its lowest level since the Center on Philanthropy began tracking
fundraising conditions. The American Academy of Arts and Sciences likewise confirmed this
funding decline by citing nearly a 20 percent loss in funding in 2012 over 2008 numbers
(AmAcad, n.d.). Presently (as of October 2017), the United States is enjoying unprecedented,
record setting growth within the stock market, unemployment is at the lowest rate it has been in
over 40 years, the housing market index is soaring, and the U.S. consumer sentiment is the
highest it has been since 2001 (Chandra, 2017). This is a favorable situation for nonprofit
funding streams however, the threat for an economic downturn should be a strategic focus for a
organization like The Dayton Foundation.
Trust in the Organization
The Dayton Foundation’s reputation is above reproach. There are numerous controls and
mechanisms in place to prevent fraud or misappropriation of funds however, a scandal within the
foundation could cause unrepairable damage. For this reason, The Dayton Foundation needs to
be ever vigilant to impropriety, which could cause a break in public trust.
Technology is a two-edged sword. On one edge, current digital technology offers the
ability to quickly access fund information, make donations, allocate funding all from the comfort
of home. However, with those conveniences come risks. Passive monitoring, remote intrusion
(hacking), malicious logic, and even full blown denial of service attacks are all threats that
nonprofit organizations must be aware of. Falling victim to these threats also can break the
public trust, especially when an organization such as The Dayton Foundation holds such
tremendous resources and donor’s personal and financial information. The Dayton Foundation’s
Technology Advisory Committee should take an active approach to securing the foundations
digital resources.
NONPROFIT ANALYSIS PROJECT 19
References
AmAcad. (n.d.). Foundation funding to the humanities fell during recession. Retrieved from
https://www.amacad.org/content/research/dataForumEssay.aspx?i=1491
Barrett, W. P. (2016, December 16). Forbes.com: the largest U.S. charities for 2016. Retrieved
from https://www.forbes.com/sites/williampbarrett/2016/12/14/the-largest-u-s-
charitiesfor-2016/#5dfee9214abb
Besel, K., Lewellen-Williams, C., & Klak, J. (2011). Nonprofit sustainability during times of
uncertainity. Nonprofit Management & Leadership, 22(1), 53-65. doi:10.1002/nml.20040
Chandra, S. (2017, August 29). U.S. consumer confidence at second-highest level since 2000.
Retrieved from https://www.bloomberg.com/news/articles/2017-08-29/u-s-
consumerconfidence-reaches-second-highest-level-since-2000
The Dayton Foundation. (2016, May 16). IRS Form 990.
The Dayton Foundation. (n.d.a). The Dayton Foundation - About us. Retrieved from
https://www.daytonfoundation.org/about.html
The Dayton Foundation. (n.d.b). The Dayton Foundation - Governing Board. Retrieved from
https://www.daytonfoundation.org/govboard.html
The Dayton Foundation. (n.d.c). The Dayton Foundation - Leadership initiatives. Retrieved from
https://www.daytonfoundation.org/initiative.html
Good Shepherd Ministries. (2015, November 15). IRS Form 990.
Good Shepherd Ministries. (n.d.). Home. Retrieved from http://thegsm.net/
Goodwill Columbus. (n.d.). Goodwill Columbus - About us. Retrieved from
http://www.goodwillcolumbus.org/
Heinzerling Foundation. (2016, November 11). IRS Form 990.
Heinzerling Foundation. (n.d.). About us. Retrieved from http://heinzerling.org/
Humane Society. (2016, November 11). IRS Form 990.
Humane Society. (n.d.). Welcome. Retrieved from https://www.hsdayton.org
NONPROFIT ANALYSIS PROJECT 20
Learning Tree Farm Inc. (2016, November 2). IRS Form 990.
Learning Tree Farms. (n.d.). History. Retrieved from
http://www.learningtreefarm.org/aboutus/history.html
Life Essentials. (2016, February 8). IRS Form 990.
Life Essentials. (n.d.). Our mission. Retrieved from http://lifeessentials.org/about/mission/
McCallum, D. (1997). Christianity: the faith that makes sense (Rev. ed.). Wheaton, IL: Living
Books.
Oak Tree Corner. (2016, November 17). IRS Form 990.
Oak Tree Corner. (n.d. ). About us. Retrieved from https://www.oaktreecorner.org
St. Jude GC CDC. (n.d.). About us. Retrieved from https://www.stjudegreatcommissioncdc.org/
Tackett, D. (n.d.). What is a Christian worldview. Retrieved October 17, 2017, from
http://www.focusonthefamily.com/faith/christian-worldview/whats-a-
christianworldview/whats-a-worldview-anyway
URS Dayton. (n.d. ). About us. Retrieved from http://ursdayton.org
Worth, M. J. (2017). Nonprofit management principles and practice (4th ed.). Los Angeles, CA:
SAGE Publications Inc.
