Kids Capers is a non-profit soccer program designed for children aged 4 to 18 who reside in

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Question:

Kids Capers is a non-profit soccer program designed for children aged 4 to 18 who reside in Vancouver's inner-city neighborhoods. The organization was founded by Joe Black in 2010, after he retired from school teaching. This unique program allows children to learn basic soccer skills in a non-competitive environment, but more importantly, to learn about teamwork, sportsmanship, and leadership. Joe grew up playing competitive soccer in Surrey, British Columbia, and attended a local university on a soccer scholarship. He has used his extensive community connections to obtain affordable field space. To govern Kids Capers, Joe established a board of directors, which has proven to be very effective.

At its inception, Kids Capers was run during the school year by Joe and a handful of volunteers.

Today, Kids Capers has dedicated field space in the Downtown Vancouver Community Center, and operates seven days a week, with annual operating costs of $275,000. The organization has three full-time staff members: a coordinator for the junior program (ages 4 to 11); a coordinator for the senior program (ages 12 to 18); and an administrative clerk. There is also a strong volunteer contingent directly involved in the coaching of each team and the refereeing of the games, all of whom are coordinated by Joe.

Under his leadership, the organization has just adopted a strategic plan for 2020 and has a clear direction to expand services and create more public awareness of the program. The current mission statement for Kids Capers is as follow:

Mission Statement

"Kids Capers is committed to providing its members the opportunity to participate in recreational soccer leagues by teaching and demonstrating soccer skills, sportsmanship, honesty, respect, and fair play. Kids Capers promotes the game of soccer in a safe environment where our members cannot only excel in their soccer skills but may also learn the importance of physical fitness in their lives."

In addition to significant new contributions received during the year, Kids Capers plans to actively fundraise and to research possible grants. Joe has been focusing on net income of Kids Capers over the years to determine how the organization is doing, but he's not sure this is what he should be doing.

A committee composed of three board members has been set up to oversee all fundraising. The committee has recognized that, in order to help guide their fundraising efforts, they require financial and non-financial information on the various programs. Given the potential of new donors, proposed expansion of services, and greater public exposure, Kids Capers has grown to a point where the board has decided to seek professional advice on some areas where they lack expertise.

It is May 2019. You are an accountant at a mid-sized CPA firm, Joe has approached your firm to provide Kids Capers with organizational advice, you have been assigned to the file.

Required:

Identify some performance measures that Kids Capers could consider implementing given their mission and strategy.

Explain to Joe why Non-profit organizations should evaluate their results differently than a for profit organization and why you chose the measures you did.