United Way of Southeastern New England

Harvard Business School



Case Study Sector

A regional United Way organization, a nonprofit already active in total quality management, implements a Balanced Scorecard to link its strategic planning objectives with day-to-day operations, and is able to translate its vision and strategy into objectives and measures in four perspectives: financial, customer (donor), internal processes, and learning and growth (employees and system). In addition to the Balanced Scorecard's role in setting objectives and priorities for the nonprofit's employees, the case raises the issue of whether and how the nonprofit's board should be involved with developing and using the Balanced Scorecard.
Learning objective: To explore the role of the Balanced Scorecard—a systematic performance measurement system that uses financial and nonfinancial indicators—in a nonprofit organization.



  • Evaluation
  • Partnership
  • Strategy


  • Northern America

Blog Posts

More on time, value, and time limits

February 19, 2018

A new report applies a theory of time and value in philanthropy to three real cases, to see how a foundation could decide whether to operate with a limited life, based on the amount and kind of value it hopes to create.


Oct 05

Rip Rapson
President and CEO
The Kresge Foundation