shelter partnership

Essay by christelledee November 2014

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I. Case Facts

i. Shelter Partnership, Inc. is a nonprofit organization collaboratively solving homelessness in Los Angeles County through policy analysis, program design, resource development, and advocacy in support of agencies and local governments that serve the homeless. Shelter Partnership was founded in 1985.

ii. The organization provided program development to obtain employment, housing and education, and conducted research in understanding homelessness better.

iii. The direct material assistance was provided to homeless shelters through the Shelter Resource Bank which solicited donations of new/excess inventory from manufacturers/retailers and distributed these goods to the homeless shelters in LA.

II. Statement of the Problem

How should Shelter Partnership appropriately account for the rental cost of the warehouse (where Shelter Resource Bank is operating) and insurance costs to meet its desirable budgeted revenues and expenses?

III. Objectives

i. To determine how the possible under-costing of one of the organization's major elements (Shelter Resource Bank) might affect their fund raising.

ii. To re-evaluate the partnerships cost standards (budgeted vs actual)

IV. Areas of Consideration

Product costing, fund raising and sourcing decisions:

i. Personnel expenses have the largest component in the partnership's expenses.

ii. The partnership used a single stage cost accounting system. All warehouse costs were a direct expense to the Resource Bank. All of the trucking and warehouse temporary labor costs were also considered direct expenses of the Resource Bank.

iii. The partnership's revenues are stemmed from private (foundations/individual donors) and public sources (public grants).

Shelter Partnership's products/services:

i . Resource Bank

ii. Technical - fund raising and distribution

iii. Program Development - conferences

iv. Public Policy Support - research studies


*Revenues come from a variety of private and public sources

*Also, the partnership earned a small amount of interest income.


*The largest expenses for the partnership...