Case Detail

Case Summary

New York City Audubon Society

Case Number: 5-305-513, Year Published: 2005

HBS Number: KEL143

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Authors: Elizabeth Keating

Key Concepts

Nonprofit Accounting, Finance, Nonprofit Management, Organizational Growth, Investment Management, Nonprofit Financial Strategy

Abstract

The New York Audubon Society, founded in 1979, became the national Audubon’s largest chapter with a city-wide membership of more than ten thousand 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 a focus on bird conservation to broader environmental advocacy. In 1993 the board undertook a dramatic change and hired an executive director, primarily for fundraising purposes. The case 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.

Number of Pages: 14

Extended Case Information

Teaching Areas: Accounting, Finance, Non Profit

Teaching Note Available: Yes

Geographic: New York City

Industry: Nonprofit

Organization Name: New York City Audubon Society

Organization Department: Board and Executive Director

Organization Size: Small

Decision Maker Position: Board and Executive Director

Decision Maker Gender: Male

Year of Case: 1994