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The New York Audubon Society (NYCAS), founded in 1979, became the National Audubon's largest chapter, with a city-wide membership of more than 10,000 members. Prior to 1993, NYCAS' services were provided entirely by volunteers working in a committee structure, with the board composed primarily of committee chairmen. The nature of the organization transformed as it grew in size and complexity from focusing on bird conservation to broader environmental advocacy. In 1993, the board undertook a dramatic change and hired an executive director, primarily for fundraising purposes. Discusses fund accounting and nonprofit accounting practices, as well as the NYCAS' experiences dealing with organizational growth, investment management, grant acquisition and use, fundraising, nonprofit status, and financial disclosure.

In 2008 San Francisco International Airport (known by its three-letter airport code, SFO) had announced a $383 million plan to renovate and reopen Terminal 2. Assistant deputy director of aviation security Kim Dickie and her team had selected Quantum Secure's SAFE software suite as the new Terminal 2 credentialing system, but she needed to develop a business case quickly that would convince senior management to give the green light to fund the purchase. The case describes a scenario that occurs frequently in the real world, in which a decision offers some real but qualitative value in ways that are difficult or impossible to quantify. The discussion and analysis gives students the opportunity to consider the factors that will drive the internal rate of return (IRR), net present value (NPV), and discounted payback period calculations without constructing comprehensive spreadsheet models. Analyzing the case suggests the limits of such approaches in cases where perceived value is difficult to quantify. The case prepares students to evaluate and justify purchasing requests when interacting with financial gatekeepers such as CFOs and CEOs by introducing a framework to analyze the quantifiable benefits of a capital expenditure while keeping in mind important intangible benefits.

After analyzing the case, students should be able to: Understand how return on investment (ROI) calculations work, with an emphasis on identifying incremental effects Decide how to use results from similar entities making similar purchases to estimate the incremental benefit of a proposed solution Identify and use the best data available in making assumptions Justify the validity of benefits that are difficult to quantify in conjunction with the presentation of a traditional ROI analysis

The North Side Children's Agency (NSCA) was a twenty-three-year-old nonprofit organization founded to serve very low-income working parents who qualified for income-based government child care subsidies. In support of its mission, the NSCA operated year-round, full-day child care programs at seven different sites for children from six weeks through twelve years of age. It employed a standard nonprofit governance model with a volunteer board of directors, each of whom was assigned to one of six committees, which functioned quite independently. After years of success, in 2004 the NSCA faced a serious cash shortage and its first deficit in a decade. Board members were not only surprised by the crisis but also unprepared to deal with the short- and long-term issues it raised. Board members required strong leadership to organize them to identify the causes of the crisis and think strategically about the organization's response.

Anticipate how changes in the external environment and government policy can have an impact on a nonprofit's operations and mission Identify ways to organize governance to maximize effectiveness and minimize blind spots Use strategic thinking to identify causes of a crisis and potentially redefine a nonprofit's mission Identify the lack of control over funding and the overreliance on one funding source as primary pitfalls of nonprofits that deliver services paid for by the government>

Masayo Kodama, President, Reborn Kyoto NPO, believed foreign-aid food saved her and other Japanese from starvation after World War II. Kodama was determined to help others suffering in third world countries. After distributing emergency supplies in Cambodia, Kodama developed a new vision: teach impoverished people how to “fish” and they would feed themselves and their children for life. She decided to teach dressmaking skills to people in third-world countries. Kodama recruited volunteers in Japan and these women, in turn, collected and prepared silk from kimonos. Japanese volunteer seamstresses took the silk and supplies, traveled to such places as Vietnam and Yemen, and taught people how to create clothes suitable for sale in western markets of Japan and the US. Although the sale of products, along with small grants and private donations, yielded subsistent revenues for the nonprofit organization, Kodama wondered how to build her organization and to find a replacement for herself with so few resources.

Looks at the merger of two Chicago-based nonprofits that share similar missions and clientele, but have different strategies and capital structures. They also operate in the highly competitive job training/temporary work field, where organizational survival is at stake. Suburban Job Link is a fee-driven, largely commercial nonprofit, and STRIVE/CES is a philanthropic-based nonprofit dependent on grants and government for revenue. Explores alternatives to a merger and proceeds from merger discussions to post-merger outcomes.

To discuss strategic collaboration and alliances; how to get “more mission” through resource combinations; and how nonprofits compete in highly competitive industries.

In January 2012, the Jane Addams Hull House Association—one of Chicago's largest and oldest social service agencies and arguably its most iconic—announced that it might have to close in the spring due to financial difficulties. Just days later, the 122-year-old organization stunned the philanthropic world when it laid off its employees without notice, declared its intention to liquidate in a Chapter 7 bankruptcy, and shut its doors forever. In the weeks that followed, more and more people began to ask: What had happened to the board? Had bankruptcy really been inevitable? This case chronicles the organization's final decade and enables students to step into the shoes of the chairman of the board, Steve Saunders, as he led the board through its last two years. Students will examine the roles and responsibilities of effective boards and determine how internal and external factors contributed to Hull House's demise.

After reading and analyzing the case, students will be able to:

• Describe the roles and responsibilities of nonprofit boards

• Determine when the board is not performing its job and what the implications are for the organization

• Evaluate ways in which the board might change in order to do a better job

• Diagnose when external environmental factors threaten the security of a nonprofit and how the board itself might diagnose and work with such threats

Describe the roles and responsibilities of nonprofit boards

Determine when the board is not performing its job and what the implications are for the organization

Evaluate ways in which the board might change in order to do a better job

Diagnose when external environmental factors threaten the security of a nonprofit and how the board itself might diagnose and work with such threats

The North Side Children' Agency (NSCA) was a twenty-three-year-old nonprofit organization founded to serve very low-income working parents who qualified for income-based government child care subsidies. In support of its mission, the NSCA operated year-round, full-day child care programs at seven different sites for children from six weeks through twelve years of age. It employed a standard nonprofit governance model with a volunteer board of directors, each of whom was assigned to one of six committees, which functioned quite independently. After years of success, in 2004 the NSCA faced a serious cash shortage and its first deficit in a decade. Board members were not only surprised by the crisis but also unprepared to deal with the short- and long-term issues it raised. Board members required strong leadership to organize them to identify the causes of the crisis and think strategically about the organization' response.

Anticipate how changes in the external environment and government policy can have an impact on a nonprofit' operations and mission Identify ways to organize governance to maximize effectiveness and minimize blind spots Use strategic thinking to identify causes of a crisis and potentially redefine a nonprofit' mission Identify the lack of control over funding and the overreliance on one funding source as primary pitfalls of nonprofits that deliver services paid for by the government

Discusses the challenges that internal departments face as organizations grow and expand. The Field Museum in Chicago, Illinois, grew significantly over a short period of time, creating considerable problems in the finance department, as staff and systems failed to keep pace with the evolving demands placed by the museum departments. These problems resulted in outdated policies and procedures, unhappy users, and frustrated employees. The finance department needed big changes but had to make them while maintaining vital functions, improving morale, and instituting new policies and procedures. Discusses several key nonprofit management issues, including change management, the role of leadership in a crisis, the challenge of informal personnel networks and knowledge management, and key financial issues facing nonprofit organizations.

The data for this case was collected from legal and business research databases (Lexis, ABI/INFORM)) and from business press sources (for example, Forbes, the NY Times and the Wall Street Journal). Emails between the Egg Board, the Food and Drug Administration and key players at Unilever are referenced throughout the case and were provided by the United States Department of Agriculture’s Agricultural Marketing Service Compliance Branch and obtained pursuant to the Freedom of Information Act. Federal regulations and codes, as applicable, are also referenced (The US Code, the Code of Federal Regulations).

This short case presents the problems of Just Mayo, a start-up company, in maintaining and growing market share in an industry dominated by a well-established, multinational firm. In 2011 Hampton Creek (renamed Just, Inc in 2018) began operations as a manufacturer of plant-based food products. One of its earliest products was Just Mayo, a sandwich spread with all the attributes of traditional mayonnaise except without eggs or other dairy products. Shortly after Just Mayo was introduced, Unilever – a multinational conglomerate and food giant, sued Hampton Creek, claiming that use of the name “Just Mayo” amounted to false advertising and unfair competition.

This case is a learning tool for management, business law and ethics students at the undergraduate level. It was used in 2019 in a business law class at the sophomore and junior undergraduate level, where the focus was primarily on ethical considerations for all parties, understanding the role of regulatory agencies, and the legality of the strategies used. However, this case is equally applicable for a management or strategic management course with a focus on analyzing the tactics used for maintaining competitive advantage. A stakeholder analysis for various parties in either of these courses would also be suitable. Instructors addressing some of these topics together should find it particularly useful.

This case is best taught in a first-year MBA finance course and with a series of cases based on cash flow analysis. Its primary objective is to portray the major differences in project analysis for nonprofit organizations compared to for-profit companies and to highlight the unique issues relevant in a health care environment. Students must decide, based on cash flow analysis and nonfinancial factors, whether or not to propose a long-term acute care hospital (LTAC) project to the board of directors of the U. Va. Health System. Students must use the assumptions outlined in the case to create a cash flow analysis and then compute a net present value (NPV) calculation and internal rate of return (IRR) for the project. After assessing the base-case results and sensitivity analysis of the assumptions driving those results, students must decide if the project should be taken to the board of directors.