By
Lauren Kreutzinger, manager, VonLehman CPA & Advisory Firm
A
collaborative arrangement may be the simplest relationship between nonprofits
for accounting purposes. These are typically contractual agreements in which
two or more organizations are active participants in a joint activity.
One
example would be a private school that’s jointly operated by two religious organizations.
Another would be a nonprofit that provides free clothing and operates a shop at
the local homeless shelter.
It
is important to note that the financial reporting rules in these arrangements
depend on the type of collaborative relationship entered into by the parties.
Reporting costs and revenues
In
any collaborative arrangement, the nonprofit considered the “principal” for the
arrangement should report costs incurred and revenues generated from
transactions with third parties on a gross basis in their statement of
activities.
Generally,
the principal is the entity that has control of the goods or services provided
in the transaction. But Generally Accepted Accounting Principles (GAAP) should
be followed for each particular situation.
The
nonprofits should present payments between participants according to their
nature, following accounting guidance for the type of revenue or expense
involved in the transaction. Participants in a collaborative arrangement also are
required to make certain disclosures in their financial statement footnotes.
For example, they must report the nature and purpose of the arrangement and each
organization’s rights and obligations.
When two nonprofits form
a new legal entity
In
some circumstances, two organizations may determine that the best route forward
is to form a new legal entity. A merger takes place when the boards of
directors of both nonprofits cede control to the newly formed entity. The historical
values of the assets and liabilities of the organizations are combined, and the
accounting policies of the original entities must be brought into conformity for
the new entity.
If one nonprofit cedes
control to the other
Another
option is for the board of one organization to cede control of its operations
to another entity. For example: One nonprofit allows the other nonprofit to
appoint the majority of its board as part of its decision to engage in
cooperative activities. In such a case, an
acquisition takesplace, with the
remaining organization considered the acquirer. The remaining entity must
record the acquisition based on the current value of the acquired organization’s
assets and liabilities.
If
there’s an excess of current value over original cost to the organization being
acquired, that amount is recorded as a contribution. If the value is lower, the
difference is generally recorded as goodwill not as an expense. But, if the
operations of the acquired organization are predominantly supported by contributions
and returns on investments, the difference is recorded as a separate charge in the
acquirer’s statement of activities.
Let’s
say your nonprofit assumes control of another entity and GAAP requires you to
consolidate financial statements with the other. You should account for your
interest in the other nonprofit and the cooperative activity by applying an
acquisition method described in GAAP.
If
the shoe is on the other foot, and it’s your
nonprofit that cedes control of its operations to another entity, that
organization may need to consolidate your organization (including the
cooperative activity) starting on the “acquisition” date. If your nonprofit will
present its own separate financial statements, you must determine whether to
establish a new basis for reporting assets and liabilities based on the other
entity’s basis.
When the new legal
entity houses a joint activity
In
many cases, a new legal entity is formed only when the outcome is to house the
cooperative activity instead of all activities of the organizations that are collaborating.
This would be neither a merger nor an acquisition.
However,
to determine the proper accounting treatment, it’s important to look at which,
if any, collaborator has control over the activity.
Seek help
Reporting
your collaborative activities with other organizations in your financial
statements is an important responsibility. Your VonLehman advisor can help you
understand the rules and how to comply with your specific reporting
obligations.
Lauren Kreutzinger is a manager
with VonLehman CPA & Advisory Firm. She specializes in providing auditing,
review, compilation, and business advisory services for a wide range of
nonprofit organizations. She serves on the firm’s Nonprofit/Government Service
Group and has achieved the American Institute of CPAs’ Nonprofit Certification.
She frequently contributes nonprofit industry related content for the firm’s
website and newsletters and has also presented at various nonprofit educational
seminars hosted by VonLehman and other industry leaders.
By Pamela
Clark, director of student services and admissions and Abby Rolland,
communications project manager, Lilly Family School of Philanthropy
Who benefits from internships?
In the nonprofit sector, internships provide crucial, practical
experiences for students preparing for careers in the field. At the Lilly
Family School of Philanthropy, both undergraduate and graduate students in
philanthropic studies complete at least one internship.
Tyrone Freeman, Ph.D., believes internships are a vital part of the
undergraduate learning experience.
“They provide students with pre-professional opportunities in the
workplace that expose them to careers and organizations of interest.
“Internships test students’ abilities, build their networks, and let
them try out various professional roles and workplace cultures before they make
their own career decisions,” said the director of undergraduate programs and
assistant professor of philanthropic studies at the Lilly Family School of
Philanthropy.
Students find that internships enhance and contribute to their
experiences overall. Claire Ralston, a senior in the philanthropic studies
program, wanted to intern at Shepherd Community Center. So, she reached out to
chief development officer Steve DeBuhr in order to discuss creating an
internship that not only gave Ralston firsthand experience of work in the
sector, but also benefited the Center.
Ralston spent last summer refining the Center’s stewardship process,
helping with events, and managing volunteers. Her internship gave her tangible
skills to be transferred to a future career. “It was a well-rounded experience
for me.”
Her supervisor, DeBuhr, noted the benefits to the nonprofit. Not only
did she implement her book learning, but her work as become its standard
operating procedure.
“Claire was able to implement what she’s learned at the school and
combine it with an attention to detail and a desire to pursue excellence. Her
work has become our standard operating procedure for our newly formulated
stewardship program, and any on-going benefit to Shepherd attained by thanking
or connecting to our donors will in no small means be attributed to her work,”
said DeBuhr.
Kathi Badertscher, Ph.D., director of graduate programs and lecturer of
philanthropic studies, added, “the internship course provides the culminating
experiential learning opportunity for students to apply their graduate-level
education in practice.
“Students work or volunteer in a wide range of nonprofit settings, from
“voluntourism” to special event planning to capital campaign management, based
on their interests. They gain experience in setting priorities and contending
with some of the realities of philanthropic work such as human and financial
resource constraints.
“Internships provide a crucial bridge between the classroom, real-world
issues in philanthropy, and skill development in a professional setting,”
Badertscher said.
Macy Jackson, another senior in the bachelor’s degree program, spent
last fall with Gleaner’s Food Bank of Indiana working with their grants and
foundations department. She read and analyzed past grant reports and gathered
the information in one place in order for current staff to utilize the
information for future grants. She also wrote grant proposals, a practical
skill she knows will be useful when she looks for full-time work.
“I’ve been able to use what I’ve learned in class, such as knowing the
best way to talk to donors and foundations, in my work. I enjoy working with
organizations and figuring out how I can integrate what I’ve learned to help
them.”
Savanah Strever, director of
grants and foundation relations and Jackson’s supervisor at Gleaner’s, also
shared her thoughts on the advantage of hosting an intern.
“Having Macy allowed us to tackle
several projects that otherwise may have been put on the backburner. She helped
create systems and tools that will improve efficiency, ultimately resulting in
increased fundraising capacity for those in need,” Strever explained.
Students are not limited to internships in Indianapolis or their
hometowns. M.A. alumna Kelly Mitchell, the current Treasurer of the State of
Indiana, spent her internship at a nonprofit organization in Kathmandu, Nepal.
“Being on the front lines and seeing the powerful effects philanthropy
can have impacted me a great deal,” she explained.
Current bachelor’s degree student Kelsey Harrington spent time in South
Africa, learning that building relationships and sustaining long-term impact are
important aspects of philanthropy.
Her experience helped her earn an internship at the George and Frances
Ball Foundation last fall, which will evolve into a full-time role once she
graduates. This is an additional side-effect of some internships that is not
limited to Harrington.
Nationally, more than 40% of the total expected number of new hires
from 2011-2012 were expected to come from a company’s internship program,
according to the National Association of Colleges & Employers (NACE) 2012
Internship & Co-op Survey.
Nonprofits are no different. The opportunity to screen potential
employees is one benefit for nonprofits who host internships. In addition, both
the organization and the intern can determine if the pair fits together well.
JoAnna Ness, M.A. ’18, earned her current job as the Communications
Director for the Steuben County Community Foundation after a summer internship there
working in communications. “During my internship, we discovered it was a great
fit on both ends, and the timing worked out perfectly.”
How can an intern benefit your nonprofit organization?
Address
an organizational need.
Gain
fresh, energetic, and knowledgeable “staff” at reduced cost.
Screen
potential employees.
Increase
interaction with the university and gain access to faculty expertise.
Contribute
to professional growth of the student.
Erin Wuertz, B.A. ’18, has a passion for domestic violence victims.
Volunteering at Coburn Place led to an internship in philanthropy, which then
evolved into another internship there in events management. Since then, Wuertz first
earned a full-time role as a mentor, and now coordinates the organization’s
volunteers.
Finally, senior Natalie Laskowski spent last summer as an intern with
the Future Farmers of America (FFA) Foundation on their development and donor
services team. Laskowski worked with projects ranging from annual fund data
analysis to endowment reporting to corporate sponsorship engagement. Her
internship extended to the fall, and she then received the opportunity to begin
full-time work as the Development Coordinator in the spring.
Her commitment to FFA and
creativity in learning did not go unnoticed by FFA Foundation President Molly
Ball.
“Natalie is awesome. She takes a
project and looks at it from a different angle in order to find innovative ways
to approach an issue,” Ball explained.
At least four graduating students
in the bachelor’s and master’s degree programs this year alone will work
full-time with organizations that previously hosted them as interns.
“We’re grateful to the many nonprofit
organizations that have partnered with us and our students in providing rich
experiences that support academic objectives, and look forward to continuing current
partnerships and establishing new ones with nonprofit organizations,”
Badertscher said.
Interested in learning how you can benefit from having an
intern? Contact Pamela Clark at pamelac@iupui.edu.
Pamela Clark currently serves as the director of student services and admissions for the IU Lilly Family School of Philanthropy. She enjoys working with students and supporting them in achieving their academic goals. She earned a bachelor’s degree in elementary education from the University of Evansville and a master’s degree in adult education from Indiana University.
Abby Rolland serves as the communications project manager at the Lilly Family School of Philanthropy, and is also working towards a master’s degree in philanthropic studies. She holds a bachelor’s degree in history from Gettysburg College
When you are
in high school, you worry when the assistant principal calls you down to the
office. Paige Kendall was no different. She was terrified when, as a
freshman, her name was called over the PA.
The reason for the visit, however, was anything but
punitive. In fact, it was an honor. Greg Werner, the assistant principal at
Southridge High School in Dubois County, had a proposal. Huntingburg Mayor
Denny Spinner was interested in launching a youth council in the city, and he
was looking for kids with leadership skills to help get the project off the
ground. Werner wanted to know what Kendall and five other students thought of the
mayor’s idea, and if they liked it, would they help recruit classmates?
Kendall, now a junior, obviously liked what she heard. In
the three years since her angst-ridden trek to the assistant principal’s
office, Kendall has not only helped recruit others, but she’s been an active
member of the council which launched in 2017.
And for the past two years, she’s been president of the 12-member
Mayor’s Youth Council, which launched in 2017. It draws its members from the
only public high school in the corporation with a student body of 531.
Huntingburg isn’t the only Indiana community
engaging young people in this way. A growing trend, voices of young people are
being heard in 34 municipalities in Indiana. Aim, formerly called the Indiana Association of
Cities and Towns, supports the effort, and now offers statewide programs
through its Youth Councils Network.
“Over the years, we
have learned from many mayors and town leaders that youth councils are a
fantastic way to connect with students and ensure municipal policies and
programs take into account the needs of citizens of all ages. They are
also a wonderful pipeline to recruit talented young people into public service,
by showing them firsthand how local government works and how it can be a
positive influence on people’s lives,” said Aim’s CEO Matt Greller.
Huntingburg’s Kendall
is also serving on Aim’s first Youth Councils Network state board and helped
plan the annual Youth Summit that was held in February. For the past two years,
the summit took place at Indiana University in Bloomington. This year nearly
200 young people attended the two-day event.
Another Aim
program is its Youth Legislative Day, which took place in April. The event started
at IUPUI and ended at the Statehouse. Part of the day’s schedule was to learn
about the top issues being debated by Indiana lawmakers.
While each council’s number of youth representatives vary, as do
the tasks they complete, the reason for their existence is similar. Communities
from Fort Wayne to Loogootee/Shoals, Indianapolis to Princeton and Angola to
Evansville increasingly are tapping into an effective way
to allow young people to whom the long-term future belongs help plan for it.
So just what
motivated Spinner to start a youth council in Huntingburg? It started with a
simple question.
Mayor since 2011, his
city earned a Stellar Community designation in 2014. This Indiana award began
in 2011 and recognizes smaller communities, and now regions, that have collaborative
plans for community and economic development and is annually given to two
Indiana communities.
After Huntingburg
received the award, someone asked the mayor if there was anything he would do
differently. That question got him thinking, and he realized there was a gap.
“We did not have a lot of engagement from our youth,” he said. “So
how do we fix that?”
It was at an Aim conference that he discovered a solution. While attending
a session about mayor’s youth councils presented by several mayors and Jim
Dittoe, he sought more information about how to get started. The NCAA had
engaged Dittoe to develop a youth program, and he had also helped Frankfort’s mayor
establish its youth council. Spinner realized a council could provide him ongoing
input from his city’s youth. So, he, like Frankfort’s Chris McBarnes had done,
invited Dittoe to submit a proposal.
“What Jim
provided was that structure I was looking for. He had had experience with some
other communities in forming the same type of organization. We followed his
blueprint to get the first year together, and it provided to be very
successful,” he said.
This week when
Richmond launches its council, it will be the 21st municipality in Indiana that
Dittoe has advised.
“I’ve had the terrific opportunity of
working with young people who are very optimistic. They’re determined and they
want to tackle the tough issues within a community,” said Dittoe.
“We want them involved now. Not just
being told what to do, but coming up with ideas and solutions and the
challenges of working with people in positions such as the mayor, such as the
chamber of commerce. We want them directly involved so they learn by doing.”
And getting
involved and learning is just what Kendall and Cameron Buschkoetter, a Southridge senior, have done. And the result has been
to develop a passion for the community.
“We really want to focus on making Huntingburg the best it can possibly be and
making us and other people come here, want to live here and make their life in
Huntingburg,” said Kendall.
The council’s first project was to elicit more youth
involvement in the “5-5-5,” a series of monthly 5K fun walk/runs that gives the
community a chance to exercise with a group. Created by Mayor Spinner, they happen on the
second Friday of the month from April through August at 5 p.m. Thus its 5-5-5
designation.
The mayor’s challenge to the youth
council was more peer involvement. Starting with a survey, the youth council asked
all the high school students what was missing. Their approach was through
old-fashioned paper surveys distributed through the school’s homerooms. Then
they tallied the responses. There were some surprises.
“There were a lot of people that said if (the runs) were
more of a competition with teams, they would be more willing to do it. And
honestly, we should have thought of that. Teenagers love competition,” said
Kendall. The council created teams of four, and each month, the first entire
team to cross the finish line won Holiday World & Splashin’ Safari Tickets.
Over 100 students participated each month.
The youth have also
named a new city road. One result of the Stellar designation was an overpass,
which was approved as a city street. The youth council brainstormed names for
it, and then submitted its choice, Progress Parkway. The City Council gave them
a thumbs up.
“They loved it, so
we actually named the overpass in Huntingburg,” said Kendall.
With just over 6,000 people, the small southwestern
community boasts the filming of a few movies, including “A League of Their Own.”
And Buschkoetter, who has spent his junior and senior
years on the council, said the city’s slogan “Like No Other” fits this close-knit
community. He firmly believes that when he finishes at Purdue University, he
will return. What he learned from this year’s project was patience.
This year the council was singularly focused on
the My Community, My Vision program challenge. In its fifth year, young
Hoosiers determine what their hometowns need to attract younger generations
seeking vibrant living spaces. Each of the five communities selected were
partnered with an IUPUI School of Public and Environmental Affairs’ graduate
student. Huntingburg worked
with Michael Hendrix.
The youth council
members worked to develop plans for a park in the community, and in April,
presented their plans for a second basketball court and received $5,000 to
implement a project. They also have presented their plans to the city’s Park
Department, which provided them with cost estimates and have requested
additional funds from the Dubois County Community Foundation.
Buschkoetter said it was a strenuous process that
included meetings with a reviewer and creation of a PowerPoint to explain the
project.
And while
awards and accolades are certainly not the main reasons for these young
people’s involvement, real dollar awards are making their projects reality.
At Aim’s recent
summit, the Kendallville Youth Council won the excellence-in-youth-leadership award. The award
honors a council that made lasting efforts to better its community and comes with
$5,000 to support a community development project. The council opted to use the
money on an alley improvement after learning about similar projects throughout
the state. Communities like Frankfort and Angola have taken little-used alleys
and turned them into gathering places for the community.
And adult
politicians are benefitting, too. Mayor Spinner said the youth council meetings
are the highlight of his month.
“They’re not afraid to tell me if they have a concern or
what they think the community should be doing. Having the opportunity to have
an open conversation with students in their high school is the most positive
thing. It’s giving them an opportunity to learn more about the city, to learn
more about how government works, to learn more about how to engage with other
people and take a leadership role, they’re all positives,” he said.
“They can see that they can make a difference in a small
community and they can have their voice heard, and they can have a real impact
right here. And showing them the positive things that are going on gives them a
feeling that this is a good community to be part of.”
The existence of
youth councils has the potential to enhance civics understanding for many young
people who are potential future leaders in the places they live.
That’s what happened in Frankfort. The mayor, Chris McBarnes,
was elected at 23, and at the time was the youngest Indiana mayor. Early in his
term, he contacted Dittoe about starting a youth council.
Now, Isac Chavez, a young man who was on that first Frankfort
youth council, is graduating from college and returning to Frankfort, and he’s
running for an at-large spot on the City Council (Election Day: Tuesday, May
7).
“It’s a terrific example of what can
happen encouraging young people to become involved as leaders,” said Dittoe.
Charitable Advisors’ Not-for-profit News was among the organizations receiving first-place prizes Friday night at the 2018 Best in Indiana awards hosted by the Indiana chapter of the Society of Professional Journalists.
Editor/writer Lynn Sygiel was
honored for her three-story series “Recent legislations’ impact on nonprofits,”
which looked at how changes in tax laws and a long-heralded student-loan
forgiveness government program affect nonprofits and their employees. The
stories were submitted in the Best Non-Deadline Story or Series category.
A weekly e-publication which provides information about area
nonprofits, the Not-for-profit News competed in the category for newspapers or publications with
fewer than 30,000 subscribers.
“We are very excited
for Lynn and the Not-for-profit News to be recognized for her excellent work,”
said Bryan Orander, Charitable Advisors president.
Charitable Advisors
is a social-purpose business that since 2000 has focused on strengthening the
nonprofit sector by increasing communication among organizations, creating a
one-stop jobs portal and offering consulting services that help boards build
sustainability and bridge leadership transitions.
The
entire list of winners can be found here.
Proceeds from the Best in Indiana contest help fund the Indiana chapter’s
college scholarship program. The two winners of $2,500 scholarships for the
2019-20 school year were Lydia Gerike of Indiana University and Emily Ketterer
of Franklin College.
Here are links to the Not-for-profit News’ winning series:
Diehard punk rock fans may know Peter Murphy as the former
front man for the once-popular British goth band Bauhaus. Bauhaus broke up in
the early 80s, but Murphy is currently back on stage with a 40th
anniversary reunion tour.
Getting excited? Getting your ear plugs ready? Calm down.
This story is not about that Peter
Murphy.
This Peter Murphy teaches
philosophy at the University of Indianapolis. He’s a bit more genteel, but in
many ways, beats a philanthropic drum as loud as his namesake rocker.
Murphy, who teaches a graduate course at U of I called
“Poverty, Ethics and Effective Giving,” trumpets a philosophy known as
“effective altruism,” or more simply EA.
As part of the class syllabus, students are introduced to
the tenets of EA, and their final assignment is designed to apply what they’ve
learned. Each year, Murphy secures funds from local donors, and as a group, students
must reach a consensus about which organization or organizations will be the
recipient of those funds.
“When they try to persuade one another that this is the
organization we should give money to, they always set up rules. (One is) you
have to give evidence, and the evidence that you give has to meet some kind of
rigorous standards,” he said, which is an EA hallmark.
But for Murphy this isn’t just a course. Over the past 25
years, his philosophy students have studied Peter Singer and other scholars who
have written about poverty ethics. Murphy was introduced to Singer’s 1972 paper
“Fame, Affluence and Morality” as a college student, but his interest in the
plight of the world’s poorest people was actually sparked earlier by his
brother.
“When my brother went to college in the mid-1980s, he
brought home a book that was quite popular at the time called “How the Other Half Dies: The
real reasons for World Hunger” by Susan George. It was a best-selling book in
the United States, and it was reporting on how roughly half the people in the
world were dying of easily preventable causes,” said the Canadian-born Murphy.
Curiosity led him to
continue to investigate EA, which has Singer’s ideas at its core. EA, a philosophy and social
movement, started in
2011 at Britain’s Oxford University and uses evidence and reasoning to
determine the most effective ways to benefit others. It differs from other
philanthropic practices because of “its emphasis on quantitatively comparing
charitable causes and interventions with the goal of maximizing certain human
values.”
“I really see effective altruism as the convergence of
people in philosophy who have been interested in ethics with social scientists
who came in with randomized-controlled trials,” said Murphy. “The trials have
brought out a lot of surprises at least in international giving. There are all
sorts of things that have turned out to be absolutely ineffective that are very
counter intuitive.”
Effective altruism has also provided a framework for Murphy
and his wife, Dana Harrison, for
personal donation decisions.
“When we met, we were
almost kind of at extremes, and for both of us individually, our personal
charitable giving was really important. When I first learned about effective
altruism, it was really challenging, and I definitely had a defense response,”
said Harrison, who, when she met her now husband, had just left her role as
executive director of Dress for Success Indianapolis. He challenged her to
think about her investments based on scientific data, not just emotion, in
order to do the most good.
The couple encourages others to learn about
EA’s framework when making charitable contributions, and they also think it’s
important that Indiana’s nonprofits are aware of and keep track of the
movement.
Cindy Collier couldn’t agree more.
For the past 15 years, she has been a consultant to
corporations, government, foundations, nonprofits, and prior to that, worked
for Health and Human Services at the national and state levels. She believes
that the EA movement is helping to harness commitment, good work and people’s
desire to make a difference.
“Instead of just trying hard, we’re
going to succeed more often, and I think that’s the really wonderful aspect of
the whole movement. It’s not just caring and trying, it’s taking the caring and
the trying, and really making change,” said Collier. She has read “Doing Good
Better” by William MacAskill, one of the co-founders of the EA movement, and
has recommended it to friends.
“You want to feel good about helping
people, but if the next year you come back and nothing has changed, that good
doesn’t really feel so good when you haven’t really made a difference,” she
said.
“We need to be more agile and try
something different to get the results that we want whether it’s health,
education, poverty reduction, no matter what the topic might be. If the
needle’s not moving, we really need to think about investing in a different way
to get different outcomes,” said Collier.
Harrison has often described the
movement as “outcomes and evaluation on steroids.”
People who are EA followers believe in
flexibility and open-mindedness, said Murphy, and are prepared to abandon a
project if it isn’t working.
Local funders, too, have changed evaluations
about programming to include data, but not yet to the level of executing
randomized-controlled trials.
As a board member for Project Home Indy,
Collier remembers the Women’s Fund asking for evidence that the group’s local
model would work. As the first funder of a program for teen moms at risk of
homelessness, it sent a due diligence committee to meet with staff.
“We
have a lot of great foundations, and I have uniformly seen them ask those right
questions, thinking about metrics. I have seen them ask what it’s going to be
like after services, what’s the impact and what is being tracked. That really
changes the culture,” she said.
Harrison thinks that at a minimum every
nonprofit should research what models work before adding new programs in order
to ascertain that its model hasn’t been disproven already in a dozen
communities.
Which
is why she was excited to recently learn about the work of the George and
Frances Ball Foundation in Muncie. The foundation’s team just completed a study
of 130 communities in the U.S. that have had cradle-to-career efforts. The
team’s intention is to compare the components and identify what change
happened. This is of special interest to Harrison as she serves as TeenWorks’
interim chief executive.
Daydreaming a bit, she wonders what could change if the foundation presents its findings to its nonprofit community and shares which models work and which don’t.
“How would nonprofit leaders react if the three things that worked they would never consider or the things that didn’t work were core to their programming? What is the impact of that and what is our readiness to hear those messages?”
Both Harrison and Collier believe
applying EA’s model to areas like arts and culture would be difficult, and
acknowledge that measuring poverty and education gains are easier than
measuring enjoyment.
Small nonprofits don’t normally have
researchers or statisticians on staff or empirically researched randomized-controlled
trials. However, they do see
steps for nonprofits to take.
Collier has witnessed some funders
asking: When we give you this money, what will be different?
“The nonprofit has got to be able to
tell them, ‘Here’s what will change. Here’s the impact we can have.’ It’s thinking about the measurements and the
expectations.’
“To me, the great part about this
movement is not to make people cynical, but to make them more questioning,”
said Collier, and she believes it will become a permanent way to determine what
gets funded.
“When you are talking to donors, you are
appealing to hearts or checkbooks to make an economic difference. But effective
altruism is really about both. I think it’s a way to totally raise the bar
about what we want to support.”
And while MIT and other social scientists
are aware of EA, there has been limited application in the U.S. with most
trials being done in developing countries.
One area, though, that Murphy and others
have said is ripe for application is mass incarceration and sentencing. For
people in prison or jail, it may be possible to lessen hardship in communities
by cutting down the use of incarceration, and that is the leading conjecture of
those in organizations that are based on EA principles.
“Do you get any additional deterrents by
sending a person away for 10 years for cocaine rather than just 18 months or do
they actually become a more hardened criminal if you send them away for 10
years? So, they’re trying to measure things like outcomes on families,
employment rates and the economy in a local community. Oftentimes these young
men if they can turn it around, they can be at their peak economic performance
in terms of productivity and they can really be out there helping themselves
and their communities thrive,” said Murphy.
He also believes there are good candidates in the community
that meet EA’s principles and standards, making it a movement worth paying
attention to.
Compiled by Lynn Sygiel, editor, Charitable Advisors
The effective altruism movement started with a simple question: Was there a way to apply data and reason to altruistic acts?
In
1993, two economists Michael Kremer and Rachel Glennerster traveled to Kenya
for a vacation. Both had studied economics at the University of Oxford, met at
Harvard and married. At the time, Kremer was an MIT professor and Glennerster
worked for Treasury.
While
overseas, they visited a friend who was working in Kenya and wondered if there
was a way to scientifically test which good intentions are most effective. Kremer’s
friend worked for a Dutch charity that was providing child sponsorships in
Kenya. The group was trying to improve school attendance and test scores. But
which of their efforts were making a difference — uniforms, adding teachers,
flip chart or textbooks.
Kremer
suggested they try a randomized controlled trial to determine what intervention
was most effective. They would monitor and collect data from 14 schools of
which half would be a control group. By collecting data in all the schools,
they could see which fared better. The idea hadn’t been applied to development
world. Testing each program one by one, Kremer found that there was no
discernible improvement and these interventions had no effect on student
outcomes.
Then
a friend at the World Bank suggested deworming to cure parasitic infections in
children with an annual pill. Kremer did an experiment to see whether it had an
impact on education. What they learned was that the program worked to reduce
absenteeism, a chronic problem at these schools. What was more impressive is
that in a follow up 10 years later, children who had received the medicine
worked an extra 3.4 hours per week and earned 20 percent more.
Kremer’s
revolutionary approach gained a following and saw dozens of young economists
running trials of development programs. By then, Glennerster had become
executive director of the Poverty Action Lab at MIT and by 2007, the
couple cofounded the nonprofit Deworm the World Initiative, which provides
technical assistance to developing countries’ government to launch deworming
programs.
And according
to William MacAskill in his book, “Doing Good Better,” it is a way of thinking
about how to make the biggest difference and uses evidence and careful
reasoning to try to find an answer.
MacAskill helped
develop the idea while he was a student at the University of Oxford and defines
effective altruism as “using evidence and reason to figure out how to benefit
others as much as possible, and taking action on that basis.”
Effective altruism, according to MacAskill has five key
questions:
How many people benefit, and by how
much?
Is this the most effective thing you
can do?
Is this area neglected?
What would have happened otherwise?
What are the chances of success, and
how good would success be?
Initially, the
movement was focused on individual-level charitable giving, and MacAskill also
co-founded, Giving What We Can, with a fellow graduate student. The
organization encourages individuals to give at least 10 percent of his or her
income to the most cost-effective charities.
About the same
time, two New York hedge fund analysts starting GiveWell, an organization that
does in-depth research to determine which charities do the most good with every
dollar. It compares for example how much good $1000 will do depending on which
organization you give it to. GiveWell partnered with Cari Tuna and Dustin
Moskovitz and started the Open Philanthropy Project.
In the process, the term effective altruism (EA) emerged as
a community formed around these groups. Since 2013, EA has held conferences,
run by the Centre for Effective Altruism at Oxford University. In 2015, the
conference took place on Google’s campus in Mountain View, and in 2016 at the
University of California, Berkeley.
Last
fall, Vox Media launched Future Perfect, a new section
to cover under covered issues. The twice weekly
publication is inspired by the EA movement and is funded in
partnership with The Rockefeller Foundation.
By Annmarie
Novotney, audit and accounting senior manager, Blue & Co.
Your organization exists for a reason. You
have a mission to accomplish, and you’re driving hard every day to meet that
challenge.
Nonprofit organizations face unique
obstacles like identifying the best use of available resources, growing to
support increased services and remaining financially viable while maintaining a
strong focus on efficiency.
At Blue & Co., we understand the
challenges you face, and work – not only as your service provider but also as your
business partner – to help you navigate and overcome these challenges.
Our growing list of nonprofit clients (over
900 individual organizations) is proof of the abilities our experts demonstrate
in areas that are relevant to you as a nonprofit organization. Some of our
largest categories served include healthcare organizations, collegiate
membership organizations, higher education entities, community foundations,
social services groups, trade organizations and other membership organizations,
and private and corporate foundations.
Our titles may include accountants and
consultants, but we do much more than that. We are able to accurately identify
day-to-day management issues and operational concerns, such as internal
controls, segregation of duties, management effectiveness, and board
development. We offer practical solutions that add value and help ensure you
understand all aspects of compliance in your sector.
It is
our mission to support your mission. We want to stand with you as an invaluable
resource to advance your services in the community. We believe in our nonprofit
clients and are dedicated to helping them carry out their vision. Let us be a
partner to you as you drive your organization to succeed.
Here is a brief overview of our top
nonprofit services:
Annmarie Novotney is an audit and accounting senior manager at Blue & Co. Carmel’s office. She specializes in providing
assurance and consulting services to nonprofit organizations and is active
in the nonprofit community, recently completing a six-year term as treasurer
for the Susan G. Komen Central Indiana Affiliate. She is a member of the
Indiana CPA Society, the American Institute of Certified Public Accountants and
Executive Women in Finance.
Research repeatedly confirms that employee engagement drives organizational success. We know it’s important,but have trouble with misunderstanding of expectations and turn-over.
At last month’s HR peer group, Tony Dill, owner of HR Partnerships, discussed employee engagement with HR professionals at the HR peer group. With several decades of both HR experience and working for nonprofits, he has the perfect blend to understand nonprofit HR challenges. During Dill’s one-hour presentation, he clarified what engagement is and isn’t and how to develop your leadership team. If you missed the session, here are some highlights of his presentation.
When you hear the term ‘employee engagement’ what comes to mind?
A common misperception is thinking your staff is satisfied, happy and motivated. You’ve garnered from organization satisfaction surveys that your staff is pleased with the benefits offered and with the work environment. While those are important, they don’t measure the emotional commitment an employee has to the organization and its goals. In part that may explain why a seemingly happy team member jumps ship when a competitor’s offer comes along.
In contrast, Dill sees employee engagement defined by emotional commitment and discretionary effort.
Typically, emotional commitment is tied to people whom we are closest with — parents, spouse or our children. But according to theHarvard Business Review, workplace relationships are important to create a sense of purpose and ownership. Close work friendships boost employee satisfaction by 50 percent and companies with satisfied employees outperforming the competition by 20 percent.
It follows then if engaged employees have meaningful relationships at work, as a leader, you also need to invest in your staff and get to know them and invest in building relationships. This starts on day one. In fact, Dill recommends employee onboarding should last 6, 12, maybe even 18 months and includes socializing the employee into your culture. Some examples of what this would look like:
Ongoing, regular meetings with the new hire at least every 30 days to help with defining performance standards and meeting company expectations.
Solicit monthly feedback about the employee’s experiences, what would help him or her and how the work experience could be better.
Have socializing activities during work hours with new hires and current staff. A group lunch is an easy way to accomplish this.
The other component of engagement is discretionary effort. This is when an employee perseveres beyond what is expected and goes the extra mile. For example, those employees who are willing to complete a project under a deadline versus asking for an extension. Another way to look at discretionary effort is someone who looks for innovative ways to do things. Discretionary effort is motivated by a passion and is often linked to the mission or the well-being of team members, or both.
8 leadership traits
If your organization wants to foster engagement where does it begin? Right at the top of the organizational chart. Organizations with a culture of engagement demonstrate eight characteristics in their teams. The leadership traits are: self-aware, authentic, humble, trust, innovation, vision, passion and confidence.
During Dill’s presentation, the audience elaborated on the top
three characteristics; their ideas are worth sharing.
Self-aware leaders continue to develop
themselves professionally and personally.
Authentic leaders interact with their staff
and get to know them as a person.
Humble leaders are servants. Putting others
first.
The management team needs to take ownership of these leadership
traits and demonstrate them first. Dill reassured that your staff does not need
to exhibit all eight traits. Yet, often, they will pick them up from the
“trickle-down” effect. Driving employee engagement and developing a company
culture often happens in tandem.
It all begins
with trust
Dill explained, as leaders embody the eight leadership
characteristics, they become more trust worthy and authentic. In return, staff will feel comfortable to
share. As staff gains trust, it builds a two-way commitment between the manager
and employee. When an employee feels safe enough to open up and share, a
feedback loop is created. Open communication allows the manager more
opportunities to clarify what the employee needs to focus on and this in turn accelerates
the organization’s productivity.
Dill offered advice to embrace this change in culture. First, help each team
member, even the hired hand in the warehouse, understand how their contribution
is linked to the organization’s strategic plan, and ultimately, its mission. Additionally, but equally important, have a conversation
about how staff’s goals play into the overall plan. In the nonprofit sector,
this is where things get a bit dicey.
As a leader, you’ll probably learn your staff’s goals revolve
around learning a new skill, getting a promotion and increasing compensation —
things that while commonplace in the for-profit community, are often a luxury
for many nonprofits. If your
organization is on a shoe-string budget, the attendees offered creative ways
your organization can help its staff achieve their goals. Such as, If the employee foots the bill for a
training, he or she can be rewarded with extra PTO time. Bring in an expert in
your industry for an employee lunch and offer a free lunch-and-learn. Create an
internal training program.
Remember, engagement discussions are not one-time conversations. Most people need to hear something eight times before they own it. Be creative and communicate your organization’s message in a variety of ways.
Julie Struble is
the marketing and sponsorship director at Charitable Advisors. With the company since 2002 and with five
years as a HR generalist, one of her responsibilities is to coordinate
educational opportunities for the CA’s affinity HR peer group, and secure speakers
with expertise to discuss the challenges in the nonprofit HR department.
By Kevin Kidwell vice president national tax exempt sales, OneAmerica®
It’s well documented that
Americans aren’t saving enough to fund their retirement. So the drumbeat in the
industry has been to remind participants in employer-sponsored retirement plans
of the importance to “defer, defer, defer” and set aside a portion of their
take-home pay.
Meanwhile, companies that
administer 401(k) and 403(b) plans have endeavored to provide clients with relatable
uncomplicated guidance, make enrolling and plan access simple, and provide
resources to keep everything on track. For example, some plans are designed for
automatic investment in a target date fund so that some employee participants
don’t have to lift a finger.
Broadly speaking, this
evolution to making things easy has
been borne out by studies in behavioral finance that have shown that these plan
designs work.
While we all agree that
saving for retirement is a good
thing, there’s a financial commitment from the employer that should be acknowledged
and also applauded. The retirement plan industry is focused on helping the
participant put aside enough money; but just as important, is a focus on
assisting the employers in creating the best structure for the organization’s
financial goals.
No employer wants to
experience hardship when it’s trying to do right by its employees in funding
retirement contributions. But some
cookie-cutter approaches, which may seem easy in design and implementation, may
not take into account the diverse needs of differently paid staff or worse yet,
create cash flow issues that endanger the organizational mission.
The value in saving for retirement
The National Institute on
Retirement Security[1] (NIRS) warned recently
that American workers fortunate enough to have a retirement account offered
through their employer still face a deep retirement savings shortfall.
Ultimately, the inability of
older Americans to be self-sufficient after a lifetime of work will have
negative impacts on the U.S. economy, government budgets and families, according
to NIRS.
How retirement plans work
Contributions made by an
employer to an employee’s retirement plan ─ whether the plan provides for
elective deferrals or not – is regulated by the Internal Revenue Service (IRS),[2] and
it’s those complex IRS rules that outline the guardrails for a tax-exempt
retirement plan. (If you work for a nonprofit, that’s a common savings approach
at your organization.)
The IRS allows an employee
to defer his or her pay and allows the employer to also then make a tax-deferred
contribution. The plans have strict rules in order to maintain their
tax-deferred status. (The Employee
Retirement Income Security Act requires several tests each year to prove a plan
does not discriminate in favor of employees with higher incomes.[3]
These rules don’t apply to government plans.)
While it’s not given, over
time these contributions accumulate through the act of continuous employee/employer
contributions and compounding.
A match, where the employer
contributes an identical amount to what the participant invests, is not
mandatory, but is the most common type of contribution.
I would argue that there are
also other ways for employers to make contributions for the benefit of the entire
company.
Here’s what could make a
difference and is worth consideration:
Look at the usefulness of creating three separate
retirement plan pools — one that matches automatically for everyone who opts
into in the retirement plan, one that is reserved for specific groups of
employees with high-demand jobs, and a third that’s targeted to profit-sharing
based on performance.[4]
Consider a formula that factors in the Social Security
Replacement Ratio. Not many people realize Social Security’s payout structure
provides benefits progressively, so that people who earned the lowest wages at
a company upon retirement receive a higher replacement rate than did the higher
earners. As a result of this Social Security policy, the law allows employers
to make contributions to offset the Social Security deficit for middle and
higher income workers – compensating them for what Social Security is not going
to pay out when they are eligible to draw it, in other words.
Consider unique retirement plans at companies or
organizations with specialty occupations, such as the medical field,
acknowledging that the retirement-saving needs of “late entrants” into the
workforce (attorneys, physicians, accountants and other professionals of
occupations that require years of schooling) are different than other members
of staff. Adults who left their careers to raise their children missed out, so
they could be eligible for unique retirement plan designs that helps them catch
up.
Employers may also look at
the possibility of contributing more to the retirement account during a great
year for the organization’s bottom line, but also possibly contribute less in a
down business year.
Ultimately, the retirement
plan of any tax-exempt organization needs to mirror their mission. The plan
should be of optimal plan design and be one where the employer isn’t painted
into a corner by funding obligations.
We’ve found through our
experience that there are all kind of things we can do that makes sense. But
ultimately, if the system in place is not good for the employer, it won’t be
good in the long term for their employees.
In Kevin
Kidwell’s role as vice president of national tax-exempt sales, he
works to provide ideas, knowledge, information – both technical and practical –
in an effort to facilitate improved plan and participant outcomes. Since
joining OneAmerica in 1988, Kevin has held various positions within the
Retirement Services division. Beginning in 2000, his exclusive focus has been on
healthcare and tax exempt organizations.
Indianapolis-based
OneAmerica®, an organization that can trace its roots back to 1877,
has been helping organizations with their tax-exempt retirement plans since
1964. We believe a retirement plan should do more than help someone retire – it
can help organizations recruit, retain and reward employees.
OneAmerica® is
the marketing name for the companies of OneAmerica. Products issued and
underwritten by American United Life Insurance Company® (AUL), a OneAmerica
company. Administrative and recordkeeping services provided by McCready and
Keene, Inc. or OneAmerica Retirement Services LLC, companies of OneAmerica
which are not broker/dealers or investment advisors.
The
views and opinions expressed in this material are solely those of the author
and do not necessarily reflect the views and opinions of any of the companies
of OneAmerica. Provided content is for overview and informational purposes only
and is not intended and should not be relied upon as individualized tax, legal,
fiduciary, or investment advice. Investing involves risk including potential
loss of principal.
Editor’s note: Since this story was published, 900 Girl Scouts selected the Shoe that Grows as their reward, donating a total of 523 pairs to this Kenyan school and far surpassing the chapter’s 120 pair goal.
Samoas and
shoes. What do they have in common? Very little, actually, but a group of
ambitious and forward-thinking Girl Scouts in Central Indiana are out to change
that.
Since early
January, as they do every year, the Girl Scouts have been selling cookies. Lots
of them. In Central Indiana, about 29,000 Scouts in 45 counties have been peddling
their snacks and fulfilling our guilty pleasures. On average last year, each girl sold 184 boxes.
As the cookie
season winds down, however, a first-of-its-kind project by the local council,
the Girl Scouts of Central Indiana, is about to ramp up.
Traditionally, the girls and their troops earn group and individual
rewards for being top cookie-sellers. By the end of this month, girls can select prizes, such as stuffed animals, sleeping
bags, theme park tickets or trips with other scouts.
This year, however, the girls can earn shoes. Not pairs
of splashy tennies or the latest Doc Martens. These shoes they earn aren’t for
them, but for kids in Kenya.
Local Scouts will have the opportunity to forgo personal
prizes and do something altruistic. Each Scout who sells at least 125 boxes may
donate her “prize” to the cause. The reward for 125 boxes is equivalent to a
half shoe to a Kenyan elementary student. As the number
of boxes increases, so does the number of donated shoes.
These are, however, not ordinary shoes. These are Shoes that Grow, the brainchild of the nonprofit organization Because International. The shoes are adjustable and can accommodate five size changes. The shoes will be given to students at the Hope School, which is outside several small villages in northern Kenya. For kids in this African country, having shoes that fit — or even shoes at all — is not a given.
Ellen Winking, the vice president of membership and
“cookie manager” at Girl Scouts of Central Indiana, heard about the program on
a national news program and spent last summer conversing with local girls about
this as a rewards option.
To help Girl Scouts understand how this unique footwear
works, Winking used both an actual pair and a video to demonstrate. Both were
supplied by Idaho-based Because International, which distributes
simple, innovative products to help make daily life easier for people living in
poverty.
The video shared the story of a 12-year-old girl in Haiti
who could not attend school simply because she had no shoes. For local girls, it was an opportunity to
learn that schooling could be denied for not having shoes.
Buoyed by the girls’ interest, Winking contacted Kenton
Lee, founder of Because International, to discuss the possibility of offering
the shoes as a reward, and the nonprofit staff agreed to give it a try.
“I was excited
when they approached us with this idea, and we kind of brainstormed to see if
it could fit. The partnership with the council is really unique, and I’m really
looking forward to see what transpires. If it works, it definitely is something
that I would encourage other similar groups to think about doing,” said Lee
from his office in Nampa, Idaho.
This Central Indiana Girl Scout council’s goal for this
year’s annual cookie program is to provide 120 pairs of shoes for students at a
particular elementary school in Kenya. A part of the Girl Scouts’ training
model is for each girl to self-identify a personal and troop goal for cookie
sales.
“Adding the
shoe is a slightly different twist because girls are forgoing a prize to do
this good for others,” said Danielle Shockey, Central Indiana Girl Scouts’ CEO.
According to Lee, 400 kids attend the school in Kenya, but
those are just the kids who have the ability to go to school.
“There are even poorer kids, who live out in the rural
areas surrounding the school. I would also like to give to local leaders extra
pairs of shoes so as they identify more kids that don’t go to the school that
they’d be able to help them by providing shoes if that’s a need that they
have,” he said.
The Girl Scouts’ national office said while other troops
have provided funds for causes like saving sea turtles, Central Indiana’s council
is the first to offer this type of philanthropic reward option.
“I’m really
excited about this opportunity with them,” said Lee. “This is a first. We’ve had other kids do more
classic fundraising — lemonade stands, yard sales, mowing lawns or using their
birthday — as fundraisers.”
Proper footwear, according to Lee, is a critical way of reducing
the risk of injury, parasitic diseases and foot infections in Third World
countries. For many, it is a necessary part of a school uniform. But, he knows,
it doesn’t solve every problem.
“It is a very simple thing. But even a small thing, even
something that doesn’t solve the entire situation, still makes a big difference,”
he said. Lee estimates there are over 300
million children who do not have shoes, and countless more with shoes that do
not fit. Sometimes they receive shoe donations, but children’s feet grow and
they quickly outgrow donated shoes.
After attending Northwest Nazarene University, Lee thought he was destined to be a
missionary. But since his religion requires a three-year commitment in the
field, he traveled for a year, ultimately working in an orphanage in Kenya for
six months in 2007 as a way to test his future path.
During a walk with children at the orphanage, he noticed
one girl whose shoes didn’t fit, which sparked an idea that he jotted in his journal.
Homesick, he returned to Idaho, but his idea percolated.
“It
really was just kind of a random idea that popped into my head just based on
the situation, based on the context,” Lee said. “You know the orphanage
couldn’t afford to buy the kids any new shoes, and yet their feet were always
growing. And then from that point, I had an idea for a growing shoe, but I had
no idea how to make it happen. That’s what took the six years.”
First he tried
and failed at designing a prototype. He tried to give the idea away, but after
multiple rejections from shoe companies, he found a small shoe-design company
in Portland, Oregon.
“They loved what we were trying to do and took us through
about a yearlong design process. Then we made about 100 prototype pairs that my
wife and I took back to Kenya and put in four different schools,” Lee said. “We
had kids try them out for about a year, got some really good feedback, and then
we made our first official batch of the Shoe that Grows. It was essentially
just a hobby at that point. I had a few thousand pairs in my guest bedroom, and
I tried to get them out to people I knew working with kids. It was just kind of
a small part of my life at that point.”
Now, the shoe
is in 100 countries, mainly near the equator including parts of Central
America, through sub-Saharan Africa, East Africa, and a bit of Asia. Overall,
the nonprofit has distributed almost 250,000 pairs in the last four years and
has worked with over 1,500 partner groups or distribution partners to deliver
those shoes.
To simplify distribution, the Because International has begun
to identify factories
closer to the need. Right now a Kenyan factory is working to produce a sample.
If all goes according to plan in 2019, the shoes for the Kenyan school will be
made at that factory in Mombasa and shipped to Nairobi. Haiti and Ethiopia also
have manufacturing plants.
Lee said his organization
doesn’t attach any strings to the shoes for either the recipients or the
donors. Recipients are not required to send thank yous or Skype with the
donors.
“Above all else what we want
is for the local people — the leaders and the kids receiving the shoes — is
for the shoes to be a benefit to them and be a valuable resource. But if the
Girl Scouts want to make contact with the school and vice versa, we’re happy to
make the connection.”
Besides sending shoes to Kenya, girls who select the shoe
reward will receive a patch, which includes the Shoe that Grows logo, a heart
designed from a footprint. For Girl Scouts earning patches and badges for
successfully completing requirements is something of honor.
For the Girl Scouts, philanthropy certainly is not new.
CEO Danielle Shockey, herself a Girl Scout alumna, said it’s embedded in everything
the organization does.
“Philanthropy is really just part of our DNA, and the
whole idea of making the world better place is our mission statement. I’ve
never met a troop who doesn’t think about some kind of community service
project,” and the cookie program provides troops with annual funds to be able
to do this. At the younger levels, girls think about how to give back to the
local community, and as they get older, they begin to think about the world
around them.
According
to a study at Arizona State University, altruistic children do grow up to be
altruistic adults.
Since 2009,
the Girl Scouts in Central Indiana have been involved in Operation:
Cookie Drop. Customers are asked if they would like to purchase
additional boxes to be distributed to soldiers stationed at military bases
across Central Indiana, to military veterans and for the first time this year, to
local first responders. Last year, the scouts delivered 96,000 boxes to Stout
Field to military families.
“They are really glad to meet the girls and physically
move the boxes together. We are purposefully making sure that they’re seeing
the effort and the result. I think we do some very deliberate things, as much
as it is a part of the things that they earn and their badges and the gold
awards, we also want it to be intrinsic too,” said Shockey, who became CEO in
January 2018.
Both Lee’s nonprofit, Because International, and Girl
Scouts working to earn a Gold Award have a goal of solving societal problems.
In the case of Because International, they have expanded
efforts and now have a mosquito net called Net Buddy for distribution in
countries where malaria is a health concern. Lee, the founder, is also working
with a colleague on a new program, the Pursuit Incubator, to help other
entrepreneurs pursue ideas for products. The group’s efforts revolve around
using small innovative products to fight poverty.
And as Girl
Scouts stay with the organization and reach their teens, they have the option
to earn a Gold Award, the
organization’s highest award. Last year, locally about 30 girls achieved the Gold
Award.
“To earn the
Gold Award, a girl must find a community challenge where she thinks she can
make a difference. So when we say it’s part of our DNA, girls are constantly
thinking about the world around and how they can make it a better place and it
manifests itself differently. Troops think about it, girls think about it and
also if they want to have our highest award, they have to think about it in a
very big way.”
Shockey shared
the example of a Zionsville sophomore’s project. She saw the documentary about Holocaust
survivor Eva Kor; and her message of forgiveness touched this 15-year-old teen.
“Soon after
there was the school shooting in Noblesville and she thought my community
really needs this message of forgiveness,” said Shockey. “And they needed to
hear it directly from Kor.”
So working with
her school superintendent, she planned two programs. At one, Kor would speak to
middle- and high-school students, and offer a similar program in the evening at
a local church. The proceeds from the 500 tickets sold were donated to
Zionsville’s Lunch Angel Fund, a program that pays off student lunch deficits
and provides needy students with extras they cannot afford.
The teen didn’t
stop there, Shockey said, because she wanted a sustainable program.
“So she worked
with WFYI to build education kits about the Holocaust. Now every history
teacher in Zionsville has a Holocaust kit to use with future students,” said
Shockey.
The leaders really walk the talk of girls leading the way,
and so they will wait to see how successful and how popular it is before making
additional plans and connections.
“Did girls make it part of their goals? I think at the
end of this year, it will be pretty telling. Take Operation Cookie Drop that started
over 10 years ago. It’s now 96,000 packages,” said Deana Potterf, the chief
communications officer. Who could have imagined.
