The Size of the For-Benefit Sector in The Netherlands
University of Amsterdam Faculty of Business Economics st
Amsterdam, March 1 , 2007 Niels van den Berg 0137375 Organisation Economics Supervisor: Dr. G.T. Vinig Second Supervisor: Dr. R. Sloof Final Thesis
Table of Contents 1 Introduction
5
1.1 General Introduction
5
1.2 Specific Introduction
6
1.3 Problem Statement and Research Questions
8
1.4 Delimitations of the Study
9
1.5 Contributions of the Study
9
1.5.1 Theoretical Contribution
9
1.5.2 Practical Contribution
10
1.6 Outline of the Study 2 Literature Review 2.1 Introduction Entrepreneurship
10 11 11
2.1.1 History of the Meaning of Entrepreneurship
11
2.1.2 Characteristics of an Entrepreneur
12
2.1.3 Entrepreneurship Defined
13
2.2 Introduction Social Entrepreneurship
13
2.2.1 History of the Meaning of Social Entrepreneurship
14
2.2.2 Characteristics of an Social Entrepreneur
14
2.2.3 Social Entrepreneurship Defined
15
2.3 Introduction Fourth Sector
16
2.3.1 The Upcoming of the Fourth Sector
16
2.3.1 The Unconscious Response
18
2.3.2 The Conscious Response
20
3 The Legal Background of the Non-Profit Sector
22
3.1 Introduction
22
3.2 Legal Forms of Non-Profit Organizations
22
3.3 The Fiscal Treatment of Non-Profit Organizations
23
2
4 Research Design and Execution
25
4.1 Introduction
25
4.2 Research Approach
25
4.3 Research Execution
26
4.3.1 Identification of Candidates
26
4.3.2 CBF and the CBF Hallmark
27
4.3.2.1 The CBF
27
4.3.2.2 The CBF Hallmark
27
4.3.2.3 The importance of the CBF Hallmark
29
4.3.3 Data Collection
30
4.3.4 Data Analysis
32
5 Data Analysis and Findings
33
5.1 Introduction
33
5.2 The Non-Profit Sector in The Netherlands
33
5.2.1 The Employment in the Non-Profit Sector
34
5.2.2 The Expenses and Revenues in the Non-Profit Sector
36
5.2.2.1 The Expenses of the Non-Profit Sector
36
5.2.2.2 The Revenues of the Non-Profit Sector
37
5.3 The Test Sample
38
5.4 The Employment in the For-Benefit Sector
40
5.5 The Revenues of the For-Benefit Sector
44
5.5.1 The Own Assets of the For-Benefit Sector
45
5.5.2 The For-Profit Revenues of the For-Benefit Sector
46
5.5.3 The Other and Total Assets of the For-Benefit Sector
48
5.6 The Expenses of the For-Benefit Sector 5.6.1 The Operating Costs of the For-Benefit Sector
50 50
5.6.1.1 The Own Fundraising Costs
50
5.6.1.2 The For-Profit Costs
51
5.6.1.3 The Total Costs
52 3
5.6.2 The Expenses to the Mission 5.7 The Remuneration of CEO’s in the For-Benefit Sector 6 Conclusions
52 55 56
6.1 Introduction
56
6.2 Sub-Question (i)
56
6.3 Sub-Question (ii)
57
6.4 Sub-Question (iii)
58
6.5 Sub-Question (iv)
59
6.6 The Main Research Question
59
Appendix 1
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Appendix 2
68
Appendix 3
70
Appendix 4
71
Appendix 5
77
Appendix 6
79
Reference List
88
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1 Introduction 1.1 General Introduction “Historically, philosophers of science did not hold entrepreneurs in high esteem. Entrepreneurs were not all regarded as enhancing society’s well-being. Making a profit, the economic definition of the pecuniary return to entrepreneurship, had been perceived as robbery ever since Aristotle introduced the persistent idea of economic activity as a ‘zerosum-game’, that is, one man’s gain is another man’s loss” (C.M. van Praag, 2005, p. 11). The attitude towards entrepreneurship has changed. Scientists, policy makers and society overall do recognize the importance of entrepreneurship. The importance of entrepreneurship for economy, creation of jobs and the prosperity of society are accepted today (C.M. van Praag, 2005). This change of attitude towards entrepreneurship can attribute to the pioneers of entrepreneurship in the academic field. These pioneers are Richard Cantillon, Jean-Baptiste Say and Joseph Schumpeter (Filion, 1997). In the Dutch economy entrepreneurship is of magnitude value as well. In 2005, there were over 719.510 entrepreneurs creating value to society’s economy. Of the 719.510 entrepreneurs, 1.340 entrepreneurs were each responsible for 500 employees or more (Dutch Central Office of Statistics). Besides the fact that entrepreneurship is of major importance for every country’s economy, since last decade the climate in which an entrepreneur needs to operate is changing. Profit was almost the only indicator of success for entrepreneurs in the past. Currently this is not the case for entrepreneurs anymore. Entrepreneurs are still responsible for the profit they make, but besides this, they are also responsible for transparent accounts, the company’s trustworthiness and ulterior motives, satisfactory and meaningful working conditions for their employees and they have to take social and environmental responsibility. Summarizing entrepreneurs have to create economic and social value nowadays (www.kaospilot.dk/docs/FourthSector.asp). Not only is the climate changing in which entrepreneurs or businesses (private sector) operate. Institutions or organizations in the public sector are restrained by the regulations and
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restrictive rules government put on them. To compete at the global market these regulations and restrictive rules have to diminish in order to reach a higher level of efficiency. The so called third sector, or social sector, is moving as well. Under pressure from society and public authorities financial management and quantifiable results are more demanding than in the past. So it can state that: “Over the past few decades the boundaries between the public (government), private (business), and social (non-profit/non-governmental) sectors have been blurring” (www.FourthSector.net). The fact that boundaries between the three sectors are blurring, makes the belief that a new sector is coming up present. This fourth sector, or For-Benefit sector, consist of organizations that are driven by goals of social responsibility and are economically self-sustaining (Alessandrini, 2002). Organizations in the fourth sector will combine the positive characteristics of the three sectors in an answer to the changing conditions under which they have to operate. Organizations or people in the fourth sector, can we characterize as social entrepreneurs. “Social entrepreneurs are one species in the genus entrepreneur” (Dees & Haas, 1998, p. 3). They need to have all the qualifications of an entrepreneur, but besides this they have to combine commercial interest with their social mission (Alvord & Brown & Letts, 2002).
1.2 Specific Introduction “Social entrepreneurship has not been the subject of many academic papers, but research projects are beginning to be reported, certainly in the national press” (J.L. Thompson, 2002, p.413). Unless social entrepreneurship is not studied by many academic researchers and the fourth sector is arising since the last few years, social entrepreneurs can be categorized according to a scale of social impact to their activities: (i)
“Social entrepreneurship is combining a commercial enterprise with a social impact”. The commercial enterprise can be a not-for-profit organization and a forprofit organization. A not-for-profit organization will set up commercial economic
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activities to finance their social purposes. A for-profit organization will be social if they donate some of their profits to serve social goals. (ii)
“Social entrepreneurship is innovating to accomplish social impact”. The main goal of a social entrepreneur according to this definition is to innovate for a social purpose. In contrast to definition (i), where a social entrepreneur makes a profit and of this profit he will dedicate some or all of it for a social purpose, a social entrepreneur in definition (ii) has a social mission and the profit he makes or the economic viability is of minor importance.
(iii)
“Social entrepreneurship is a way to catalyze social transformation well beyond the solutions of the social problems that are the initial focus of concern”. According to this definition a social entrepreneur is not only innovative (definition (ii)), or concerned for the recourses to finance his social purposes (definition (i)), but more important he tries to bring down the paradigms that are responsible for the social problem and introduce a new paradigm step by step (Alvord & Brown & Letts, 2002, p. 3-4).
Each of these social entrepreneurs, categorized above, can be active in each of the three sectors; public (government), private (business), and social (non-profit/non-governmental). One of the underlying characteristics that commit these social entrepreneurs with each other is their social characteristic of their investments or activities. This combining interest makes room for a new sector coming up. This sector is called, the fourth sector or for-benefit sector. “The fourth sector combines the best features of the three main sectors at a new level of organization; entrepreneurial like business, committed to the public good like non-profits and committed to accountability and transparency like governments” (Fourth Sector Network). To investigate the existence and the magnitude of the fourth sector, this paper tries to find answers and solutions to the following questions. Can this sector be seen as a sound and mature sector? If the fourth sector would be compared against other sectors, can it compete with these sectors according to the investments made, the creation of employment and the contribution to the Dutch economy? Historically seen, where does this sector comes from? This paper will concentrate on the investigation of the fourth sector in one country. The country of choice for this research is The Netherlands. My personal relationship, I live in this country, has motivated this decision. Further there is the belief that The Netherlands is 7
exceptionally well suited for this kind of research. The Netherlands is well suited for this kind of research, because the technology, including the internet, is at a high level. The Netherlands belongs to the richest developed countries of the world; it has a high export value and a lot of industriousness, what makes the existence of the fourth sector reasonable.
1.3 Problem Statement and Research Questions The main research question of this thesis will be: What is the size of the for-benefit sector in The Netherlands? To investigate what the size of the for-benefit sector will be and being able to draw conclusions about the existence and sound of the for-benefit sector in The Netherlands, special attention will be given to the following sub-questions: (i)
The contribution to the Dutch labour market. Due to the rise of the concept ‘social entrepreneurship’, is there a lot of employment created? To what extent could these jobs in the Dutch labour market attribute to the for-benefit sector?
(ii)
In which context can the revenues of the fourth sector been seen, compared with other organizations and sectors?
(iii)
In which context can the expenses of the fourth sector been seen, compared with other organizations and sectors?
(iv)
Is the remuneration of the chief executive officer, working on the behalf of a forbenefit organization, comparable with the remuneration of a chief executive officer working on the behalf of a commercial organization?
To generate the information for this research, published and unpublished reports will be used, as well as internet resources and if necessary interviews will be held with organization members and informed observers. The generated information will be categorized according to three levels: CBF hallmark organizations, Declaration of No Objection organizations, and Other organizations. This thesis will be will be a type of explorative study, setting a base line for further study of the fourth sector or further study of social entrepreneurship.
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1.4 Delimitations of the Study This section identifies the characteristics that limit the scope of this study. Through these limitations the true intentions of this research are made clear. First of all, the scope of this research will be limited to only one country, namely The Netherlands. Despite some of the peculiarities of The Netherlands can count for other developed countries as well, results and conclusions can not automatically be valid for other developed countries. Secondly, because the concept of the for-benefit sector is coming up and the used practice of investigation lives room for incompleteness, the for-benefit sector could be of more or less importance that reported in this thesis. Finally, through the coming up of the concept of the for-benefit sector, data of all the organizations could not be available.
1.5 Contributions of the Study The fourth sector can be seen as a largely uncharted area in The Netherlands as in the world. Newspapers and unreported papers are slightly going to use this topic. But, at the other side, no academic paper exists about the upcoming of the fourth sector in combination with the size of the fourth sector. Because the upcoming of the fourth sector leads to a change in attitude and a change in the environment of institutions and organizations, an explorative study of the fourth sector is an interesting issue for investigation. This academic research will lead to a theoretical and practical contribution.
1.5.1 Theoretical Contribution With the upcoming of the fourth sector, the need for research became relevant. More scientist and authors became interested in the implications of the fourth sector. An explorative study to the size and relevance of the fourth sector became desirable, because little is known about the size and relevance of the fourth sector in most developed countries.
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This thesis will give an insight in the size and relevance of the fourth sector in The Netherlands. The results of this research will contribute to our knowledge of the fourth sector and it will contribute to the theoretic framework of social entrepreneurship and the fourth sector. It will be the basis for further research about this topic in The Netherlands and it could serve as comparative information for similar research in other countries.
1.5.2 Practical Contribution Institutions, organizations and businesses can use the results derived from this research as supportive information for the implications of aspects of social entrepreneurship in the organization. Results derived from this research could used as comparative information for institutions, organizations and businesses to make conclusions about the implication of factors of social entrepreneurship in the own organization.
1.6 Outline of the Study In the following chapter a literature review of the main concepts underlying the research questions will be given. Chapter three will discuss the legal background of the non-profit sector. In chapter four research design and execution will be introduced and discussed. Chapter five indicates an analysis of the data and research findings and chapter six contains conclusions and recommendations.
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2 Literature Review This chapter consists of a review of the literature concerning the main concepts underlying the research question presented in chapter 1.3. The main concepts underlying this research question are: (i) Entrepreneurship in general. At the foundation of the emerging of the fourth sector is entrepreneurship in general. What does it take to start an organization or institution and being successful in what you do. A definition of entrepreneurship will be presented as well as a short review of the history of entrepreneurship. (ii) Social entrepreneurship. Organizations and institutions in the fourth sector can be seen as social entrepreneurs. A definition of social entrepreneurship will be presented. (iii) The fourth sector.
2.1 Introduction Entrepreneurship To provide a clear understanding of the term entrepreneurship the following sections will present the history and characteristics of entrepreneurship in general. The reasons for providing a clear understanding of the term entrepreneurship is that entrepreneurship can be seen as the foundation for the fourth sector to emerge. Organizations in the fourth sector can be seen as social entrepreneurs and social entrepreneurship is one species in the genus of entrepreneurship in general. Emerge of the fourth sector comes from the fact that social entrepreneurs have to deal with the changing environment in which they operate. Adaptation and being innovative are characteristics of an entrepreneur as well.
2.1.1 History of the Meaning of Entrepreneurship The first academic researcher who paid considerable attention to the meaning of entrepreneurship was Richard Cantillon (1680-1734). He divided agents in three types: landowners, entrepreneurs and hirelings. Entrepreneurs were the ones who contribute to the economy through buying commodities at a certain price and selling them at an uncertain price. This mechanism of buying and selling gave the characteristic of a risk-bearer to an entrepreneur. The difference between the certain purchase price and the uncertain sale price, or the profit, was the motivating factor for an entrepreneur in the period of Richard Cantillon (Cantillon, posthumous, 1755).
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In the period of 1767-1832, the time of Jean-Baptiste Say, risk bearing was not the only characteristic of an entrepreneur anymore. According to Say an entrepreneur had the characteristic of a manager as well. An entrepreneur had to coordinate and manage his own business. He had a central role in his business and to be successful he needed to be a modern leader. An entrepreneur had to use all his skills and knowledge to the creation of a product and by doing this an entrepreneur created utility or ‘production of wealth’ (Say, 1803). Where Say gave an entrepreneur the characteristic of a manager of his business, it was Joseph Schumpeter (1883-1950) who gave the entrepreneur the characteristic of a leader of the business. To stay competitatieve, an entrepreneur’s task was to innovate and being the first to recognize the possibilities of new combinations of production factors. By being the first to recognize a new combination of production factors would give the entrepreneur temporary monopoly power. Continues stream of innovation and new combinations of factors of production would lead to an economy that is in permanent disequilibrium or, according to Schumpeter, to the development of the economic system (Schumpeter, 1911). Despite Richard Cantillon, Jean-Baptiste Say and Joseph Schumpeter are the pioneers in the history of entrepreneurship; this section will pay little attention to the theory of Frank Knight (1885-1972). In the vision of Knight, an entrepreneur is not only remunerated with the profit he/she makes, but the feeling and satisfactory of being one’s own boss is also considered. Being a social entrepreneur the feeling and satisfactory of being one’s own boss in combination with serving the greater good is of major importance and therefore valuable to announce (Knight, 1921).
2.1.2 Characteristics of an Entrepreneur According to the previous section an entrepreneur has the characteristics of someone who coordinate, is a modern leader and manager, contribute to society’s economic value through the creation of utility and above all, he has to be innovative. An entrepreneur needs the ability to think outside the widespread paradigm. Because the remuneration of the entrepreneur can fluctuate with his success and the economic circumstances, he has to be less risk averse than someone who is an employee.
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Besides an entrepreneur needs all the characteristics mentioned above to start up as an entrepreneur and be successful, he needs the opportunity and willingness to become an entrepreneur as well. “Important variables determining opportunity are start-up capital, entrepreneurial ability and the (macro) economic environment. Willingness is dependent on both individual preferences for the special features of entrepreneurship as well as the alternative available options and their perceived attractiveness” (Van Praag, 2005, p. 39). A lack of opportunity or willingness or both, determines if someone really becomes an entrepreneur or not.
2.1.3 Entrepreneurship Defined “The word entrepreneur is French and it means someone who ‘undertakes’. Someone who undertakes a big project or start a considerable activity (Dees, 1998). The world’s economy is continues changing and so is the definition of entrepreneurship. As discussed in section 2.1.1, researchers were not unambiguous about a definition for entrepreneurship. This thesis is working with a definition for entrepreneurship that includes most of the important characteristics of an entrepreneur and is suitable to expand for the definition of social entrepreneurship. The definition this thesis is working with is: “Entrepreneurship is the process of creating something new with value by devoting the necessary time and effort, assuming the accompanying financial, psychic, and social risks, and receiving the resulting rewards of monetary and personal satisfaction and independence” (Hisrich & Peters, 2002, p.10).
2.2 Introduction Social Entrepreneurship The idea of social entrepreneurship is an idea that is well suited for the time we are living in at the moment. Social entrepreneurship combines the passion of organizations and institutions to a social mission or combines the increased pressure from society towards organizations to take into account the social implications of their actions with an image of business-like discipline. Social entrepreneurs are needed in the twentieth-first century, because of their different approaches to social problems. Where the government and philanthropic organizations could not realize the social goals society expected to accomplish and social sector institutions were 13
not that efficient and effective as organizations in the private sector, an entrepreneurial approach to social problems is rising (Dees, 1998).
2.2.1 History of the Meaning of Social Entrepreneurship The phenomenon of social entrepreneurship is not new, but the content of social entrepreneurship is changing through the blurring of the boundaries of the three sectors and the rise of the fourth sector. Social entrepreneurship could have different meanings in the past. There was not a single definition for a social entrepreneur that works for everybody. Social entrepreneurship could have been a not-for-profit organization starting profit seeking activities. Or people could see social entrepreneurship as anyone who starts a not-for-profit organization. Finally some others thought about social entrepreneurship as a business that integrated social responsibility into their operations (Dees, 1998). Through the blurring of the boundaries of the three sectors social entrepreneurship will get the meaning of an organization that is: (i) entrepreneurial like a business, (ii) committed to the public good like non-profits and (iii) committed to accountability.
2.2.2 Characteristics of a Social Entrepreneur A social entrepreneur will have all the characteristics that an entrepreneur has. Particularly for a social entrepreneur, a social entrepreneur has to be innovative, he has to be a leader and manager and needs the ability to think outside the widespread paradigm in order to accomplish changes in the social, political and economic contexts (Alvord & Brown & Letts, 2002). Besides a social entrepreneur needs all the characteristics an entrepreneur will have too, a social entrepreneur needs characteristics that are in a larger extent necessary for a social entrepreneur to create social value. Where an entrepreneur strives to create economic value, a social entrepreneur strives to create economic and social value. In order to create social value a social entrepreneur needs the characteristics of a leader, storyteller, people manager, visionary opportunist and alliance builder. These characteristics are suitable for an
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entrepreneur in order to create economic value as well, but to be able to create economic and social value; these characteristics are devoted in a larger extent to a social entrepreneur. These characteristics are in a larger extent devoted to a social entrepreneur, because the main purpose of a social entrepreneur is his social mission. An entrepreneur has a greater opportunity to use commercial measures for the sense of direction and communication of his economic mission with his staff. These commercial measures are not the guiding purpose of the social entrepreneur’s social mission. To create an overall sense of the social mission and a sense of direction involves mission management and mission setting. To communicate this social mission, an important aspect of a social entrepreneur will be his ability to be compelling and persuasive. This makes a social entrepreneur to a great leader and good storyteller (Leadbeater, 1997). To become a social entrepreneur the conditions of opportunity and the level of willingness, explained in section 2.1.2 are necessary as well.
2.2.3 Social Entrepreneurship Defined With the rise of the fourth sector, the meaning of social entrepreneurship is changing. A clear definition of social entrepreneurship that perfectly suits the characteristics of the fourth sector does not exist. This thesis will work with a definition for social entrepreneurship that fits the expectations of the fourth sector and the history of social entrepreneurship best: “Social entrepreneurs play the role of change agents in the fourth sector, by: ■
Adopting a mission to create and sustain social value (not just private value),
■
Recognizing and relentlessly pursuing new opportunities to serve that mission,
■
Engaging in a process of continuous innovation, adaptation, and learning,
■
Acting boldly without being limited by resources currently in hand, and
■
Exhibiting a heightened sense of accountability to the constituencies served and for the outcomes created” (Dees, 1998, p. 4).
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2.3 Introduction Fourth Sector According to the Fourth Sector Network: “Over the past few decades, the boundaries between the public (government), private (business), and social (non-profit / non-governmental) sectors have been blurring while a new class of organization has been emerging. These new organizations are sometimes referred to as For-Benefit organizations, and the infrastructure of support around them is referred to as the For-Benefit Sector or the Fourth Sector. For-Benefits represent a new paradigm in organizational design. At all levels, they aim to link two concepts, which are held as a false dichotomy in other models: private interest and public benefit” (The Fourth Sector Network).
2.3.1 The Upcoming of the Fourth Sector The upcoming of the fourth sector is the consequence of the changes the three institutional sectors have to deal with. The changes involve the decline of natural and social capital. Through the rise of the economy in general, most of the decisions were made without taking the state of the nature or the effects on marginalized groups into account. Other changes involve the population bomb. The result of the population bomb was that more and more people need to have clothes, shelter and being fed. In accordance to this pressure, the realization that the three old sectors apart were not up to the challenge of addressing all these changes, became relevant. In figure 2.1 is illustrated what the problems are for the three sectors.
Figure 2.1
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Figure 2.1 gives an overview of the problems the three sectors will have separately in the challenge of finding the right reply to this changed environment in which they have to operate. According to the Fourth Sector Network this changed environment can be characterized as ‘the Mess’, and because the three sectors were designed for the past, they are not up to the challenge of addressing the Mess. This paragraph will give attention to some problems specific: Sector 1:
▪ Efficiency / Effectiveness: Governmental organizations have to deal with a lot of rules and regulations, which according to the government are necessary. Some of these rules and regulations help to make these organizations more transparent. Other rules and regulations have the negative effect that it makes these organizations slow moving through it will miss opportunities. Unnecessary rules and regulations waste not only opportunities, but money as well and are therefore inefficient. ▪ What to keep and what to privatize: This is an important question to any state, because it has to sides. If you privatize an organization, in most cases it will get more efficient. It will get more efficient because it is subject to the market and competition. At the other side, as a result of this market clearance, the product or service can get unavailable to some people. The price can be too high for some people.
Sector 2:
▪ Image: Credibility / Social responsibility: Businesses experiences pressure form shareholders to make profit as much as possible. The more profit a business makes and the better the expectations of a business are, the more value is created for the shareholders. At the other side to take social responsibility for a business does not always stay in line with making the most profit. ▪ Pressure from environment / public to be more transparent: Private corporations do have the obligation to be transparent about their earnings and expenses. Scandals from the past (Enron) have fed the society’s need for private corporations to be more transparent.
Sector 3:
How to create own income – is profit bad: It was not the common use for NonProfit-Organizations to make profit at all. But for a healthy organization and the creation of own income, making profit is necessary. This must be the case for Non-Profit-Organizations as well, as they want to survive in the changing 17
environment. As long as making profit will not be the main goal of the organization, this will be a requirement. In the middle of figure 2.1 are formulated the characteristics of an organization that is rise to the occasion of the problems. This organization combines the best features of the three main sectors and it is organized to the challenge of addressing the Mess. It is an organization that can be seen as a fourth sector organization. It is an organization that takes social responsibility for their actions in a financially sound manner. It is sustainable, effective and flexible and will in many cases be a small and inspiring organization. The challenge is to re-invent the old organizations of the three main sectors in a way that they correspond to the characteristics of a fourth sector organization, an organization that is not anachronistic, but respond to the present needs and the future needs. A response to this challenge is already visible. Observable is an unconscious response, a response by intuition and a conscious response, a response by design. Section 2.3.2 will discuss the unconscious response and section 2.3.3 the conscious response.
2.3.2 The Unconscious Response An unconscious response to the challenges organizations face is not new, it has happening already. Organizations adapt unconscious to the needs of our time. They implement changes in the organization that will lead to an organization that is similar to a fourth sector organization. They are not doing this on purpose; they do this because they feel this is the right action to take to challenge the changing environment they operate in. Figure 2.2
A FRAMEWORK FOR UNDERSTANDING WHAT’S HAPPENING
CATEGORIZE ALL ORGANIZATIONS... Maximize Benefit (wealth) to Owners
…BY PURPOSE
Maximize Social Benefit
(X Axis)
…BY INCOME Collected (tax, charity, grants, subsidies)
Earned (market exchange of value)
(Y Axis)
18 Source: Fourth Sector Network
According to the Fourth Sector Network you can categorize all organizations by their purpose and by their income. Organizations can maximize the social benefit or maximize their own benefit and they can earn their income or collect it in many possible ways. The unconscious response is that organizations will shift more to the side where they not only maximize their own benefit but maximize social benefit as well and have a mixture of earned and collected income. The next figure will give an impression of this shift. Figure 2.3 O R G A N I Z A T I O N S
P
U
R
C A T E G O R I Z E D
P
O
S
E
For-Profits PRIVATE SECTOR Cause-Related Marketing/Purchasing, Ethics, Transparency, Corporate Social Responsibility, Corporate Philanthropy, Environmental Sustainability, Community Relations, Socially Responsible Investing, Stakeholder Accountability, Social Auditing, Employee Ownership, etc.
THE FOR-BENEFIT ‘FOURTH’ SECTOR
(Earn for Social Benefit)
C
O
M
E MAXIMIZE SOCIAL BENEFIT
N
Democracy, Accountability, Transparency, Effectiveness, Efficiency, Market Discipline, Measurable Impact, Venture Philanthropy, Social Investing, Program-Related Investments, Earned Income, Economic Sustainability, Privatization, etc.
COLLECTED
Subsidized Businesses etc.
I
ORGANIZATIONS CATEGORIZED BY
EARNED
MAXIMIZE BENEFIT TO OWNERS
B Y
Non-Profits / NGOs SOCIAL SECTOR Government PUBLIC SECTOR
Source: Fourth Sector Network
The public sector and the social sector can be seen as organizations that maximize their social benefit with an income that is largely collected. Unconscious they will get more and more organized as a fourth sector organization by making adaptations in the field of democracy, accountability, transparency, effectiveness, efficiency, market discipline, measurable impact, venture philanthropy, social investing, program-related investments, earned income, economic sustainability, privatization and more. By these unconscious adaptations they will shift to an organization that will maximize their social benefit combined with their own benefit and will not be dependent on collected income alone. The private sector consists of organizations that maximize their own benefit and earn their own income. Through the pressure from the environment not to serve their own benefit only, but to think about the social implications of their actions as well, unconscious they are 19
shifting to an organization that combines the private benefit with the social benefit. Adaptations are needed in the field of cause related marketing/purchasing, ethics, transparency, corporate social responsibility, corporate philanthropy, environmental sustainability, community relations, socially responsible investment, stakeholder accountability, social auditing and employee ownership. All these adaptations or changes made by organizations by intuition will eventually lead to a new sector, the For-Benefit Sector or Fourth Sector. This will be a sector that consists of organizations that earn most of their own income and take the social implications of all their actions into account.
2.3.3 The Conscious Response Not only can be seen unconscious patterns that will lead to the shape of a new sector, there are conscious patterns observable as well. Some people are trying to design an organization that fits the criteria of a fourth sector organization best. They try to shape the organization in such a way that it can cope with the changed environment. They are not doing this on intuition; they implement characteristics of a fourth sector organization on purpose and in a way that they think it will have the best result. After a while the results will be analyzed and eventually the strategy of implementation adjusts. Models for this process of implementation are already designed and could be used. A model that can be used according to the Fourth Sector Network is the following: Figure 2.4
THE FOR-BENEFIT ORGANIZATION
• To all stakeholders
• • • •
Through Through Through Through
Products/Services Expenditures Practices Profits
MAXIMIZE SOCIAL SOCIAL BENEFIT BENEFIT MAXIMIZE
For-Benefits
• • • •
Economic Sustainability Effectiveness Efficiency Market Discipline
EARNED EARNED INCOME INCOME
OTHER DIMENSIONS: • Social, Ethical, & Environmental Responsibility • (i.e. Internalize Social Costs) • Democratic Governance • Non-Hierarchical • Distributed Power and Structure • Open, Voluntary Participation • Transparency • Accountability
the emerging
FOURTH SECTOR Source: Fourth Sector Network
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Important by implementing this model is that an organization needs to take all the stakeholders into account and not only the shareholders, as they did in the past. Some concepts will be explained: Products and Services:
▪ A For-Benefit organization must supply complete product/service information. ▪ A For-Benefit organization must not engage in deceptive product quality cutting. ▪ A For-Benefit organization must not be abusive in its pricing policies. ▪ A For-Benefit organization must not market unsafe products. ▪ A For-Benefit organization must not engage in deceptive practices.
Practices:
▪ A For-Benefit organization must not degrade the environment. ▪ A For-Benefit organization must provide opportunities to minority groups. ▪ A For-Benefit organization must actively work to promote social justice. ▪ A For-Benefit organization is as much a social institution as it is an economic one.
Economic sustainability:
▪ A For-Benefit organization’s goal is not achieving economic growth year on year. The organization needs to understand that economic growth is only sustainable if it simultaneously improves the quality of life and the environment.
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3 The Legal Background of the Non-Profit Sector 3.1 Introduction In this section attention will be paid to the legal background of the non-profit sector in The Netherlands. Organizations that can be characterized as for-benefit organizations are still part of the Dutch legislation for the non-profit sector. An understanding of the Dutch legislation for the non-profit sector and, for example, the legal forms a non-profit organization and thus a for-benefit organization can form are of major importance. This is important, because a transformation from a non-profit organization to a for-benefit organization has to occur considering the borders of the Dutch legislation.
3.2 Legal Forms of Non-Profit Organizations The non-profit organizations in The Netherlands can choose between the legal forms fellow ship (association) and foundation. Adjacent to these forms, there are a couple of forms for specific non-profit organizations. For example the form cooperative association, a form whereby in favour of the members a company exists that is not primary focused on making money. Principally, this form of legislation has the goal to keep the costs of the organization as low as possible for the members. The legal definition of the association is quit broad. An association is a legal form with members. The members of the association are concentrated on a particular goal. The establishment of the association had to be done by at least two persons and in any case one of these two persons has to be a member. The association is now allowed by law to divide the incurrent profit among their members. Finally, an association has a common members’ meeting and a committee that control the association and is responsible for the association. With the legal form of a foundation, the same goal as with the legal form of an association can be achieved. The difference of the foundation compared with an association is that a foundation has to accomplish a certain goal with an amount of money mentioned in their articles of association. This goal can not include cash benefits for the settlers of the foundation, or cash benefits to persons that are part of the bodies of the foundation. If the cash benefits to the persons that are part of the bodies of the foundation are social or ideologically
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related an exception will be permitted. Another difference with an association is that a foundation does not have any members and therefore does not have a common members’ meeting. Only a committee is obliged by law. Although the articles of association can foresee in other bodies than only a committee. For the establishment of an association or a foundation a notary’s act is compulsory. The association and foundation become legal forms as soon as the notaries act is signed. The notorial act has to contain the articles of association. The members of the committee have to register the legal form and the committee by the Dutch register of companies and have to deposit their articles of association. As long as the committee do not register their legal form, they are jointly and severally liable for the debts made by the legal form. The committees of all the legal forms are obliged every year, in the course of six months, to create an annual report. These annual reports only have to made public in limited situations. Only the bigger associations and foundations with a turnover of at least 3,5 million euros have to make their annual reports available for the public. The associations and foundations that are characterized as organizations with a social purpose have to hand in their annual report to the tax collectors office, but these reports are not public available. (Burger & Dekker, 2001).
3.3 The Fiscal Treatment of Non-Profit Organizations The Dutch law makes a distinction in the fiscal position of common non-profit organizations and non-profit organizations with a common public interest. Thus, organizations with a social purpose and for-benefit organizations are treated different fiscally than common non-profit organizations. The decision which category an organization belongs to is made by inspectors of the Dutch taxes. The organizations with a common public interest face some benefits in their tax treatment in comparison with common non-profit organizations. The differences can be found in the treatment of gifts, bequests and legacies. According to the Dutch inheritance- and gift tax, organizations with a common public interest are privileged apropos of the other non-profit organizations. They are privileged in the levy they have to pay for the received financial resources, the levy they have to pay for objective related investments and the allowable expenditure of received gifts. The organizations are not totally
23
exempted of any tax payments. If the incoming financial resources cross a certain threshold level, the organizations have to pay a levy of 11% over the incoming financial resources. This is a lot less than other organizations have to pay. Other organizations have to pay a levy diverging between 41% and 68%, depending on their incoming financial resources. According to the Dutch legal determination of non-profit organizations, these organizations are not submissive to the federal income tax. There is only one exception, if these non-profit organizations flourish commercial activities that are competitive for regular commercial companies, federal income tax have to be paid. A difference with these regular commercial companies is that non-profit organizations only have to pay federal income tax over the nett result of the commercial activities and not over all the other incoming financial resources. This is especially important for the for-benefit organizations this thesis will focus on. It is important because these for-benefit organizations are developing commercial activities in order to receive more financial resources for their social purposes. Finally, non-profit organizations could be submissive to the turnover tax. The turnover tax will be incurred on delivered goods or supplied services. The turnover tax is not related to the kind of entrepreneur, but to the goods or services the entrepreneur is delivering. The dispensation for the turnover tax will only be allocated to specific goods or services. (Burger & Dekker, 2001).
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4 Research Design and Execution 4.1 Introduction The outline for this research will be presented in this chapter. The first section of this chapter will give an explanation for the choice to use a quantitative research method. Because the fact that the upcoming of the Fourth Sector is a new phenomena and this subject is not studied by other researchers frequently, the choice for this approach could be misleading. A qualitative research method could be expected instead of the quantitative research method.
4.2 Research Approach Quantitative research is commonly used to explain the causes of changes. The dependent variable, or explanatory variable, in which the investigator is interested to make conclusions about the existence of change, is dependent of the independent variables. These independent variables explain the causes of the (no)-existing changes in paradigm. Qualitative research is commonly used when a subject is not studied frequently and there is a need for understanding the new phenomena. The aim of qualitative research is to get an overall view and understanding of a new research domain and no control or manipulation of variables is used. Qualitative research can be used to generate hypotheses. These hypotheses can then be tested in a quantitative research (William A. Firestone, 1987). The reason for choosing a quantitative research method is that this research will look if the Fourth Sector exists or if there are verifiable results for the emerge of the Fourth Sector. Unless the Fourth Sector is a new research domain in economic literature, the aim of this research is not to understand the characteristics of the Fourth Sector or to generate hypotheses about this subject; it is clearly an investigation of the existence or the emerge of the concept. In order to draw conclusions about the existence or the emerge of the Fourth Sector, the nonprofit sector is primarily studied. This research’ focus is on the organisational part of nonprofit organizations. Are these organizations making organisational adaptations to transform the organisation of a non-profit organization to a for-benefit organisation and have these organizations adapt a business attitude? The fourth Sector consists of organizations that
25
implement a for-benefit organization structure. Mentioned in chapter 2 that a for-benefit structure combines all the best features of the three main sectors, it is the non-profit sector that eventually will make these adaptations to become a for-benefit organization. For drawing conclusions about the Fourth Sector, it is the sector of non-profit organizations where the answer can be found. Finally, a quantitative research approach can be used because the new phenomenon of ‘Fourth Sector’ emerges out the existing social sector. Because the social sector exists for a longer period of time, data can be collected.
4.3 Research Execution The previous section stated the general approach of this research and made clear the decision for a quantitative research method. This section will discuss the approach of this research in a more practical manner. The process of collecting data will be explained and how these data are been used to extract conclusions.
4.3.1 Identification of the candidates The first step in this research was to identify suitable candidates. The candidates had to fulfil certain requirements to be used in this research. It had to be organizations that were established in The Netherlands. They can invest money or effort in welfare projects all over the world, but their head quarter had to be in The Netherlands. Furthermore these organizations had to be non-profit organizations or organizations that would have the characteristics of a for-benefit organization. After the identification of the suitable candidates, all the non-profit organizations in The Netherlands are mapped. At first all the non-profit organizations are categorized according three standards. Organizations that are inspected on the behalf of the CBF and found to live up to the standards of the CBF, carrying the CBF hallmark. Organizations that are under investigation of the CBF and have received a declaration of no objection and at last all the other organizations that do not have a CBF hallmark or a declaration of no objection. This section will give the resources that are used to compile the list of non-profit organizations and the next section will give an outline of the CBF institution.
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The resources that are used are: ▪ The internet site of the Central Institution for Collecting Funds (Dutch: Centraal Bureau fondsenwerving), CBF (www.cbf.nl). ▪ The internet site of a branch organization that represents the non-profit sector in The Netherlands, VFI (www.vfi.nl). ▪ A internet site that is an initiative of the VFI (www.goededoelen.nl). ▪ Personnel and business contacts obtained during the process of this thesis and during my job were asked to name organizations that could be of importance for this thesis.
4.3.2 CBF and the CBF Hallmark Special attention will be given to the Central Institution for Collecting Funds (after CBF), because it plays a major role in this thesis. This section will introduce the CBF and the CBF hallmark. After the introduction, the importance of the CBF will be discussed more detailed.
4.3.2.1 The CBF The CBF is an independent foundation that since 1925 supervises the collecting funds by organizations. One of the main tasks of the CBF is to evaluate funds collecting organizations. The most well-known hallmark is the CBF hallmark. Besides this hallmark, the CBF has a second hallmark, the declaration of no objection. This hallmark is especially for small organizations or starting organizations. The organizations are tested on the same issues, but the validation is more flexible. The CBF has the following tasks: ▪ The development of legislations in favour of a reliable and justifiable funds collecting and expenditure and testing organizations in their observance of the rules. ▪ Independently reporting societal issues. ▪ To provide information and advice to the public, government and institutions.
4.3.2.2 The CBF Hallmark Since 1996 the CBF permit a hallmark to organizations and institutions that are collecting funds for development projects. Every organization or institution that want to be taken in consideration for a CBF hallmark have to meet the same criteria and have to walk trough the same procedure. Funds collecting organizations have to be active in The Netherlands for a
27
minimum of three years. The CBF hallmark is valid for a period of five years, but the organizations will be inspected every year. The CBF has a license of the Dutch Accreditation Council for permitting organizations the CBF hallmark. An Abbreviated list of criteria, an organization have to meet in order to receive the CBF hallmark, are: ▪ Executive committee:
-The committee contains at least five members. -The independent members of the committee form at least twothird of the members. -The members of committee are not receiving payment for services.
▪ The policy:
-With reference to the continuity of the organization, the executive committee will formulate a multiannual policy plan. -The plan contains measurable objectives. -The executive committee has to formulate a plan and a budget for the coming year, every year.
▪ Collecting funds:
-The external communication of the organization will give insights in their objectives and the realisation of them. -The costs accountable for collecting funds amount on average in three repeated years not more than 25% of the benefits of their own collected funds.
▪ The expenses:
-There is a clarified description of the responsibilities with regard to the expenditures. -The organization stands for a balanced distribution between the cost of work of the organization and the expenditure by objectives.
▪ The reporting:
-The annual reporting is confirm the Dutch Regulation Reporting for Collecting Funds Organizations. -The annual report is public or can be obtained for a consideration of the costs.
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4.3.2.3 The Importance of the CBF hallmark The above section will give an indication for the reason why the CBF played an important role in listing all the non-profit organizations in this thesis already. But in short, this section will summarize its importance. The criteria the CBF is working with in order to permit a hallmark to a non-profit organization are criteria that are in many cases valid for for-benefit organizations as well; ▪ The CBF hallmark distinct organizations that are organized as a business enterprise. They put criteria on the executive committee as a result of which the committee have to work at a higher level of professionalism, effectiveness and efficiency, even if the members are not remunerated for their services. This count for a democratic governance structure in the organization of non-profit organizations ▪ Through the CBF hallmark organizations have to be transparent, accountable and have to voluntary participated. The CBF hallmark is not obligatory. The organizations take the decision to meet the requirements that comes with the CBF hallmark. They differentiate themselves from organizations that put no weight on the CBF hallmark and will not meet the requirements of the CBF. In so doing, organizations with a CBF hallmark could be organizations that meet the requirements of a for-benefit organization as well. While the chance that an organization without a CBF hallmark will meet the requirements of a forbenefit organization is very small. ▪ With the CBF hallmark, organizations are restrained to the 25% costs indicator. As a result of these organizations do not only have to work efficient, but they have been caused to work innovative in order to collect funds. This innovative character of an organization is a very important point in the organization of a for-benefit organization. The CBF makes, unintentional, a distinction between non-profit organizations that are suitable for an in depth research to the for-benefit characteristics of the organizations and non-profit organizations that are not suitable for further research. The reason for no further research is that these non-profit organizations do not have the intern organization that corresponds with the requirements of the intern organization of a for-benefit organization.
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4.3.3 Data Collection List all the non-profit organizations in The Netherlands
Step 1
CBF-Hallmark
Figure 4.1
Other non-profit organizations
Declaration of No Objection
Step2 List the social purpose List the social purpose
List the social purpose
Step3
Collect Data Take test sample
Staff
Step 4 Collect Data
Step 5
Total Funds Sales (for-benefit indicator)
Funds Spend Staff
Total Funds
Funds Spend
Step 1:
At first (see figure 3.1) all the non-profit organizations in The Netherlands were listed. The resources that were used in order to find all these non-profit organizations are reserved in section 3.3.1. These organizations could be very small but very large as well. They could have an intern organization that can be stated as underdeveloped or an intern organization that could be stated as a business organization. In other words this list of organizations had to divide in organizations that were suitable for research and organizations that were not.
Step 2:
As mentioned in the previous section, this thesis used the categorization of the CBF. This categorization divide organizations in three groups; a group that has the
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CBF hallmark, a group that has a declaration of no objection and a group were organizations that are not listed in group one or two are listed in. Group 1 is most suitable for this research because they are large organizations and they have an intern organization that corresponds to a for-benefit organization. Group 2 does have a correct intern organization, but it is principally small organization. The fact that they are that small makes them less suitable for this research. This will be discussed in more detail in step 5. Step 3:
Where step 2 categorized all the non-profit organizations in their relevant group, step 3 lists the social purpose of all the non-profit organizations. To list the social purpose of the non-profit organizations gave this thesis the opportunity to define something about the social value these organizations create and indicate if they operate national or international. To define something about the social value these organizations create is important because creating social value is one of the main tasks of a for-benefit organization.
Step 4:
Group 2 does not consist of that many organizations. Collecting data of each organization independently will not cost that much effort. Group 1, the group with the CBF hallmark consist of too may organizations in order to collect data about all the organizations independently. A test sample of 40 organizations of group 1 is taken. These organizations are randomly taken and represent the whole group. Group 3 is not further investigated.
Step 5:
The last step was to collect data for the organizations of the test sample in group 1 and for all the organizations in group 2. Data were collected about their own funds raised and the costs associated with this funds raising, the amount of money they receive from other sources like the government, the amount of money they have available to spend or invest in their social purpose, the amount of money they really invest and what amount of money is reserved. Further more data were collected on the amount of people that are working for these organizations and that are getting paid for the job they do. At last data were collected about the sales of the organizations. The amount of sales is one of the indicators for these organizations to define if they can be seen as a for-benefit organization. As mentioned in step 2, collecting data about the sales could only be done for the 31
organizations in group 1. None of the organizations in group 2 had sales worth mentioning. This fact makes the organizations of group 2 less suitable for this research.
4.3.4 Data Analysis Figure 4.2 Organization
Staff
Name of the Number of Organization employees, counted in full time equivalents (FTE's)
Own Assets
Costs
For Profit
Costs FP.
Total Assets
Total Costs
Total Spend
Income from own fundraising; mailing actions, contributions, donations, gifts, bequests, legacies
Own fundraising costs; (in)direct fundraising costs, implementa tion costs
Gross amount of the sales sold
Costs of the sales; purchasing or manufacturin g costs, implementati on costs, overhead costs
Total amount available for program services
Total operating expenses , costs
Total amount spent on program services
The data collected for the organizations of the test sample and for all the organizations that have a declaration of no objection have to be analysed. From raw data no conclusions can be drawn. We use the data, collected as in figure 3.2, to confront it with comparative data of other sectors or with data that represent the overall situation in The Netherlands. The number of employees, counted in full time equivalents, which represent the number of employees, attribute to the fourth sector can be compared with the number of employees that are working in The Netherlands, other sectors, or other industries. The For-Profit Indicator, or the gross amount of sales sold by the organizations can be compared with the gross amount of sales sold by business organizations. The sum of the gross amount of sales sold can be compared to the sales sold in other sectors and can be compared to the Dutch Gross Domestic Product. Conclusions can be drawn about the implementation of the sale-characteristic of for-benefit organizations in the organization of non-profit’s.
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Al lot of other comparisons can be made and will be explained in greater detail in the next section. All these comparisons and the conclusions drawn from it have to lead to a description of the magnitude of the fourth sector. What is the main research question of this thesis.
5 Data Analysis and Findings 5.1 Introduction Chapter 5 of this thesis will concentrate on the data collected. All the data collected are subject to the existence of for-benefit organizations in The Netherlands. By analyzing the data and presenting the findings, this thesis will make a contribution to the answer if there are enough for-benefit organizations in The Netherlands to conclude that these organizations form a new sector. The data collected are concentrated on the third sector, or the non-profit sector. The reason for concentrating on the non-profit sector is given earlier in this thesis and will not be discussed in this chapter. This thesis will give an overall view of the whole non-profit sector in The Netherlands first. The reason is that this thesis will concentrate on the for-benefit organizations that were in an earlier stadium part of the non-profit sector or still are. Comparisons of the non-profit sector with the (possible) new sector could be made. The magnitude of the non-profit sector is an indicator for the for-benefit growth potential as well. The research of Ary Burger and Paul Dekker (2001) will be used to give the reader an impression of the non-profit sector in The Netherlands. The lack of time and the effort such an extensive research will utilize, makes it impossible for the author of this thesis to do it individually. Furthermore, giving a detailed description of the non-profit sector is not the research question of this thesis.
5.2 The Non-Profit Sector in The Netherlands The research of Burger and Dekker is written in the year 2001 and they are making use of information of the year 1995. Unless this information is a little bit outdated, it still can be used to give the reader an impression of the total non-profit sector in The Netherlands and it still can be used to make some comparisons. But, because the used data are outdated, not to much weight must been put on these comparisons. They are only used for indication. An overview
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of the employment will be given in section 5.2.1 and an overview of the expenses and benefits will be given in section 5.2.2.
5.2.1 The Employment in the Non-Profit sector The non-profit sector in The Netherlands is of major importance. The employment in the nonprofit sector consists of 670.000 full time jobs in the year 1995. The expenditures almost reach the 45 billion euros and the added value is reaching the 30 billion euros. If these figures will be expressed as a proportion of the total employment of the national income, a better picture of the importance of the non-profit sector will be given. We will see that the employment in the non-profit sector is 12% of the total employment, including the agriculture employment. If the agriculture employment will be excluded, then the non-profit sector is even responsible for 13% of the total employment in The Netherlands. Furthermore the expenditures of the non-profit sector are almost 16% of the gross domestic product and the added value consist of 10% of the gross domestic product. Figure 5.1
Facts and figures Dutch Non-Profit, 1995 Employment (full time equivalents) Volunteers (full time equivalents) Expenditures (in billion euros) Added value (in billion euros) Incoming resources in % of total: Government Own income Gifts FTE's in % of total employment inclusive FTE's in % of total employment exclusive Volunteers in % of total employment Expenditures in % of GDP Added value in % of GDP
669.000 406.000 44,6 29,5 31,7 38,3 3,1 12,3 12,9 7,5 15,5 10,2
Almost all the voluntary work is attributable to the non-profit sector. As can been seen in figure 5.1 the voluntary work in The Netherlands count for 7,5% of the total employment. In full time equivalents there are over 400.000 volunteers. This even more than half of the whole employment in the non-profit sector. In 1995, the income of the non-profit sector consist for 38,3% of own income. Under own income can be understood contributions, reimbursements, but sales as well. Interesting would be the contribution of sales in this figure.
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It can be stated that the total non-profit sector is large in The Netherlands. The non-profit sector consists of many organizations that are operating in very different fields of the nonprofit sector. For this thesis we are especially interested in organizations working in the field of environment, interest groups and international help. We are especially interested in these organizations because our research is limited to these organizations. For this reason is the employment figure divided to the various fields in the next list. Figure 5.2
Employment in the Non-Profit Sector Number (×1000) % of Non-Profit Culture and recreation Education and research Care Welfare Environment Development and housing Interest groups Philanthropy and volunteer International help Religion Trade
27 181 282 125 6 17 4 3 4 7 13
% of Total
4 27,1 42,1 18,9 0,9 2,5 0,6 0,4 0,6 1,1 1,9
0,5 3,3 5 2,3 0,1 0,3 0,1 0,1 0,1 0,1 0,2
The employment in the sectors environment, interest groups and international help is 14.000 full time equivalents and counted for 2,1% of the total employment in the non-profit sector. This seems not that much, but if we realize that the non-profit sector is large in comparison with other countries, it is still a reasonable number and worth studying. Namely, The Netherlands has the largest non-profit sector in the world. If we compare the non-profit sector on basis of the employment, the non-profit sector in The Netherlands (12,9%) is far larger than in countries as USA (7,8%), Germany (4,5%) and Brazil (2,2%). Unless we are more interested in the number of persons who are remunerated for their services, a list (figure 5.3) of volunteers will be presented as well. Most of the non-profit organizations are dependent on their volunteers. These volunteers are for a great part responsible for the low operating costs of non-profit organizations and these volunteers are doing, for a large part, the same activities as normal remunerated employees. For these reasons the volunteers in the non-profit sector can be classified to the employment as well. As in figure 5.3 can be seen, there are a lot of volunteers working in the non-profit sector. All these numbers are on basis of full time equivalents. There are 406.000 volunteers working in
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the total non-profit sector. If this were remunerated employment, it counted for 8% of the total employment in The Netherlands, exclusive the agriculture sector. Figure 5.3
Volunteers in the Non-Profit Sector Number (×1000) % of Non-Profit Culture and recreation Education and research Care Welfare Environment Development and housing Interest groups Philanthropy and volunteer International help Religion Trade
147 59 27 84 15 1 25 n.d. 8 34 6
36,1 14,4 6,8 20,8 3,5 0,2 6,4 n.d. 2 8,3 1,4
In the sectors environment, interest groups and international help are 48.000 volunteers active. It can be stated that these sectors are very dependent of their volunteers. Namely, for every remunerated employee are almost 3,5 volunteers active for the non-profit organization. If the volunteers would be part of the total employment in these three sectors, the total employment would count 62.000 full time equivalents. It is the question if these volunteers would get substitute by remunerated employees if the non-profit organizations are more organized as for-benefit organizations. For-benefit organizations do have a more business-like organization and are more transparent than the standard non-profit organizations. They have to compete with commercial companies. In ratio, we would suspect for these reasons, that there are less volunteers active in the for-benefit sector than in the non-profit sector.
5.2.2 The Expenses and Revenues in the Non-Profit Sector Another approach in understanding the significance of the non-profit sector in The Netherlands is to view how much money they spend on purposes and how much money they earn. The next section will start with the expenses and section 5.2.2.2 will discuss the incoming financial revenues.
5.2.2.1 The Expenses of the Non-Profit sector The total expenses of the non-profit sector were in 1995 almost 46 billion euros. This counted for 16% of the national income. Most of the expenses are attributing to the health care (30%),
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education (20%) and welfare (13%). For this research, the figures of these sectors are of minor importance. There are no for-benefit organizations expected in these sectors. These sectors are dependent of the government and are in most cases not free in their strategy and organization. As mentioned earlier, the non-profit sector is large in The Netherlands and the expenses in the qualified sectors for this research are still large enough. For example, the expenses in the sector environment are 672 million euros, in the sector interest groups are 599 million euros and in the sector international help are 917 million euros. Together, this is still an amount of 2188 million euros or almost 5% of all the expenses in the non-profit sector. Figure 5.4
Expenses in the Non-Profit Sector Euros (×million) % of Non-Profit Culture and recreation Education and research Care Welfare Environment Development and housing Interest groups Philanthropy and volunteer International help Religion Trade
2920 8910 12296 5965 673 10357 599 562 917 394 1037
6,5 20 27,6 13,4 1,5 23,2 1,3 1,3 2,1 0,9 2,3
As can be concluded from these figures is that the sectors environment, interest groups and international help are of bigger importance in the total expenses than in the total employment of the non-profit sector. The share of the sector international help in total expenses is more than three times as much than his share in the total employment. One explanation could be the use of more volunteers by these sectors in comparison with the other sectors. Another explanation could be the character of the activities of these organizations in these three sectors. The most important task of these organizations is to transfer financial resources to third parties or to invest financial resources in projects that benefits third parties. Often, collecting funds is far more important than the creation of remunerated employment for these organizations.
5.2.2.2 The Revenues of The Non-Profit Sector The revenues of the non-profit sector are divided in collective funds, gifts and own revenues. Most of the financial resources in the non-profit sector are collective. The own revenues, like compensation for delivered goods or services, membership fees and others, are the second important source of revenues. Finally, gifts count for the least important source of revenues in 37
the non-profit sector. In the next figure the income source for the different sectors will be presented. Figure 5.5
Revenues in the Non-Profit Sector (%) Collective Funds Culture and recreation Education and research Care Welfare Environment Development and housing Interest groups Philanthropy and volunteer International help Religion Trade
27 91 96 66 23 7 4 0 45 0 0
Gifts
Own Revenues 8 1 1 3 16 0 11 3 35 82 0
65 8 3 31 60 93 85 94 20 18 100
As can be extracted from figure 5.5 are the sectors environment, interest groups and international help for a great part dependent of gifts. Own revenues play an important role in the income of these sectors as well, but as we compare the percentage of gifts in these sectors with other sectors, we can see a clear difference. The percentage of gifts in the sector religion is extremely high, compared with the other sectors. The reason for this is that a lot of people are given money to churches, while visiting them. Concluding, it can be said that the sectors environment, interest groups and international help do extract a lot of volunteers, have high expenses and mainly finance their expenses with income from gifts and own revenues. All in comparison with the other sectors.
5.3 The Test Sample In appendix 1, a list is presented of all the organizations with a CBF hallmark and in appendix 2 a list is presented of all the organizations with a declaration of no objection. Of all the organizations with a CBF hallmark, 40 organizations are randomly chosen. A test sample is used, because there are too many organizations with a CBF hallmark to study them individually and the information in appendix 1 is of the year 2004. For the test sample information of the year 2005 is used. We have used the year 2005, because for this year all the information of all the organizations was available. The organizations with a declaration of no objection are studied all individual and the used information is of the year 2005 as well. On the next page the used organizations for the test sample are introduced. 38
* 1 Stichting vrienden van het Sophia
* 21 Stichting Fonds Verstandelijk Gehandicapten
* 2 Stichting vrienden van Hospice Bardo
* 22 Stichting Medisch comite Nederland-Vietnam
* 3 Stichting Ciske de Rat Foundation
* 23 Stichting Compassion Nederland
* 4 Stichting nationaal MS-Fonds
* 24 Stichting Mama Cash
* 5 Stichting Wings of Hope
* 25 Stichting de Verre Naasten
* 6 Stichting Bouworde Nederland
* 26 Stichting voor Vluchteling-Studenten, UAF
* 7 Stichting Spieren voor Spieren
* 27 Stichting de Ondergrondse Kerk, SDOK
* 8 Stichting Mekong Eye Doctors
* 28 Stichting Childslife International
* 9 Stichting Artsen voor Kinderen
* 29 Stichting World Vision Nederland
* 10 Stichting Hoop voor Straat- en Zwerfkinderen, Juconi
* 30 Stichting MS Research
* 11 Stichting ADRA-Nederland
* 31 Stichting CliniClowns Nederland
* 12 Stichting The Bible League
* 32 Stichting Nederlands Instituut voor Z- Afrika
* 13 Stichting Oogzorg Wereldwijd
* 33 Stichting Collectieve Israel Actie
* 14 Stichting the Quality of Life Gala
* 34 Vereniging het Nederlands Bijbelgenoorschap
* 15 Stichting International Campaign for Tibet
* 35 Reumafonds
* 16 Stichting Nationaal Muziekinstrumenten Fonds
* 36 Nierstichting Nederland
* 17 Stichting Salvatoriaanse Hulpactie
* 37 Amnesty International, Nederland
* 18 Vereniging voor Zending in Nederland
* 38 Nederlandse Hartstichting
* 19 Stichting Ontmoeting
* 39 Stichting KWF Kankerbestrijding
* 20 Stichting AMREF Flying Doctors
* 40 Stichting Cordaid
These organizations are normally distributed in the population. Information is collected about the number of persons who are working for the organization and are remunerated for their services. Information about their revenues and expenses. Information about the level of sales or services sold, called the for-benefit factor and at least information is collected about the total remuneration of the chief executive officer. If there is no chief executive officer appointed in the organizations, the remuneration of the managing director is used. Of the 40 organizations, 32 organizations provided information about the employment. The employment is measured in the number of persons working for the organization and in full time equivalents. For the own assets and the costs of collecting these own assets only 1 organization could not provide the necessary data, so data could be found of 39 organizations. Information about products or services sold could be found for 37 organizations. Unfortunately 15 organizations did not have any sold products or services at all. Finally, only for 15 organizations information could be found about the remuneration of the chief executive officer. Unless the lack of information about the remuneration, comparisons will be made
39
with the remuneration of chief executive officers working at commercial organizations. A disadvantage is the reliability of these comparisons. The data collected for the test sample are presented in appendix 3. The analyzation of the results of the test sample with the information about the organizations with a declaration of no objection are presented in the next sections.
5.4 The Employment in the For Benefit Setor Analyzing the data concerning the employment in the for-benefit sector is one option in drawing conclusions about the dimension of the for benefit sector in The Netherlands. By analyzing the data, we compare our findings of the test sample and the findings of the organizations with a declaration of no objection with comparable organizations and with the other sectors in The Netherlands. As mentioned in the section 5.3, data has been collected on the number of persons and on the full time equivalents. Descriptive Statistics
Staff
N 32
Minimum ,00
Maximum 120,00
Sum 934,00
Mean 29,1875
Std. Deviation 35,24151
Variance 1241,964
Fte
32
,00
96,40
788,26
24,6331
30,57453
934,802
Valid N (listwise)
32
In a for benefit organization are almost 30 employees working on average. In The Netherlands, commercial companies are divided in three groups; the large scale industry, the middle scale industry and the small scale industry. The large scale industry consist of companies with more than 250 remunerated employees, the middle scale industry consist of companies with more than 50 employees but less than 250 employees and finally, the small scale industry consist of companies with less than 50 employees (www.mkb.nl). According to the categorization of the commercial companies in The Netherlands, an average for benefit organization can be divided in the group of small scale industry. None of the investigated organizations do have more than 250 employees. Amnesty International, with 120 employees, is the biggest employer of this test sample. For this reason, it can be stated that a for benefit organization can de divided in the middle scale industry or small scale industry. 40
Of the 32 organizations, there are 7 organizations with more than 50 employees. As a result there are 25 organizations with less than 50 employees. The for-benefit sector consists mainly of organizations that would be divided to the small scale industry, if it were commercial companies. If these results are transformed, one could say that the for benefit sector consist of 21,88% of middle scale organizations and of 78,12% of small scale organizations. Figure 5.6
Division Employment Group 1 till 10 10 till 99 99 till 250
Commercial 27% 40% 12%
Number FB For benefit 15 47% 14 44% 3 9%
As the middle and small scale industry of the for-benefit will be divided by the number of employees, the difference with commercial companies is not that large. The groups 10 till 99 employees and 99 till 250 employees are with relatively 44% and 9% almost just as large as the commercial groups with 40% and 12%. Only the smallest group with 1 till 10 employees is considerably larger than by the commercial companies. A reason for this group to be that large, could be the absence of very large organizations, or the absence of the large scale industry in the for benefit sector. Figure 5.7
Employment Small- and Middle Scale Industry Sector Total Commercial Business/Miscellaneous shifts Retail/Wholesale Industry Care Construction Transport Hospitality Other Sectors For-Benefit
Percentage Number of Employees 99 4.100.000 30 1.230.000 20 820.000 12 492.000 7 287.000 9 369.000 9 369.000 6 246.000 6 246.000 100 8.698
The absence of the large scale industry and the absence of very large organizations in the for benefit sector is even more visible when we do not look to the division of employment in percentages, but to the absolute numbers of employment. There are 8.698 employees working in the for benefit sector. This number is based on the average number of employees in a for benefit organization, 29,1875, times the number of for
41
benefit organizations, 298. In the total number of for benefit organizations are the organizations with a declaration of no objection counted as well. The absence of detailed information about the number of employees in these organizations is one of the reasons. Another reason is that the organizations with a declaration of no objection do not have the strict rules for accounting as the organizations with a CBF hallmark, but can be counted as for benefit organizations in most cases. If the organizations with a declaration of no objection are being investigated individually, the number of employees is even smaller. Then there are working 6.743 (231 times 29,1875) employees at the for benefit organizations with a CBF hallmark and just 251 employees at the organizations with a declaration of no objection. Together, this will be an amount of 6.994 employees. Outwardly, the number of employees in the for-benefit sector is very small. If the number of employees in the for benefit sector are compared with the number of employees in one of the smallest sectors of the commercial small- and middle scale industry, the absolute difference is 237.302 employees. The number of employees in the for-benefit sector is only 3,54% of the number of employees in the hospitality sector and the for-benefit sector would only count for 0,21% of the total small- and middle scale industry. Finally, 27% of the employees in the small- and middle scale industry are working on the behalf of companies with 1 till 10 employees. In absolute numbers, this will be 1.107.000 employees, against 4088 employees working on the behalf of for benefit organizations. According to these data, percentually the for-benefit sector shows similarities with the commercial companies. In absolute data however, the for-benefit sector shows large differences with the commercial companies. Based on the employment, compared with the employment at the commercial companies, is the influence of the for-benefit sector at the total employment little. For this reason the for-benefit sector can not been seen as a mature sector. The rest of this section will take a closer look at the influence of the for benefit sector on the employment in the non-profit sector. Conclusions are been drawn that the for-benefit sector could not be seen as a separate sector in common. Nevertheless, this leaves room for the for benefit sector to be a sector within the sector of the non-profit organizations. As mentioned earlier, the for-benefit organizations are transformed non profit organizations. 42
Figure 5.8
Employment in the Non-Profit Sector Care Education and research Welfare Culture and recreation Development and housing Trade For benefit Religion Environment International help Interest groups Philanthropy and volunteer Total
Number (×1000) % of Non-Profit % of Total 282 42,1 5 181 27,1 3,3 125 18,9 2,3 27 4 0,5 17 2,5 0,3 13 1,9 0,2 7,4 1,1 0,1 7 1,1 0,1 6 0,9 0,1 4 0,6 0,1 4 0,6 0,1 3 0,4 0,1 669000
In the for-benefit sector are 7340 fte’s employed. This number can be explained by the average fulltime equivalents of 24,6331 in the for benefit sector multiplied by the number of organizations, 298, in the for benefit sector. Fulltime equivalents is defined by the Government Accountability Office (GAO) as the number of total hours worked divided by the maximum number of compensable hours in a work year as defined by law. According to figure 5.8 the for-benefit sector would not be the smallest sector as the data would be compared with the data for the non-profit sector of 1995. Based on the data for paid employment, the for-benefit sector would be in the middle segment of the total non-profit sector. There would been 6 sectors that are larger than the for-benefit sector and 5 sectors that would be smaller. According to the relative differences between the sectors, it can be concluded that the for-benefit sector is an average sector in the non-profit sector and therefore a mature sector. As mentioned before, there is big difference between the first three sectors and the rest. The first three sectors are creating 588.000 jobs, while the other eight sectors are only creating 81.000 jobs. The for-benefit sector does not fill up this gap. But the non-profit sector is, compared with other countries, a large sector and thus the for-benefit sector can not be wiped out. Secondly, the small sectors are more dependent on volunteers than the three bigger sectors. The belief that the for-benefit sector is dependent on volunteers is still present and will be discussed in a further section. If we compare the for benefit sector with the other
43
sectors that in a large sense dependent on volunteers, it could be concluded that the for-benefit sector is one of the biggest sectors. The for-benefit sector is creating more jobs than sectors as environment, international help and interest groups. Unless that the findings are compared with the 1995 data of the non-profit sector, some conclusions about the for-benefit sector could be made. Absolutively, the for-benefit sector is of little importance in creating jobs for the whole non-profit sector. Relatively, the for-benefit sector can be divided in the middle segment of the total non-profit sector. The overall importance of the for-benefit sector in creating jobs can therefore been seen as mediocre. The conclusion is that the for-benefit sector is growing to become a mature sector in the sector of non-profits.
5.5 The Revenues of the For Benefit Sector Comparing the revenues generated by the for-benefit sector with comparable organizations and other sectors is another method for mapping the dimension of the for benefit sector. Descriptive Statistics N
Minimum
Maximum
Sum
Mean
Std. Deviation
Variance
OwnA
39
152875,00
63000000,00
234188199,00
6004825,6154
12057355,68800
145379826187001,700
ForProfit
37
,00
1240000,00
3498542,00
94555,1892
257306,10720
66206432802,880
Tot.Assets
38
127589,00
219253000,00
435617896,00
11463628,8421
36486404,81636
1331257736422684,000
Valid N (listwise)
37
The for-benefit sector can generate revenues in three kinds of way; own assets, for profit and other assets. First, these different kinds of revenues will be discussed in more detail. ▪ Own Assets: With own assets are meant the revenues generated by donations and gifts, mailings, collections, legacies, lotteries and competitions. In other words, it is the organizations’ own fundraising. ▪ For Profit: Under the group of for profit are all the revenues generated by sold products or services. For the existence and the dimension of the for benefit sector, this is the most important source of revenue. This will tell us something about the organization. Are these organizations still more good aims organizations or are they 44
transformed or transforming in for benefit organizations. Organizations in which a relevant part of the total revenues comes from sold products or services. ▪ Other Assets: Other assets are revenues that are generated of the investments made, the contribution of the government or European Union or other campaigns, like joint campaigns or the share in campaigns by third parties. In the descriptive statistics the other assets are indicated by the total assets minus the own assets and for profit revenues. A detailed overview of the other assets can be found in appendix 1 and 2.
5.5.1 The Own Assets of the For Benefit Sector A randomly chosen for-benefit organization generates more than six million euros on average out of donations, gifts, mailings et cetera. With 298 for benefit organizations this will be a total of almost 1.8 billion euros. This information is subtracted of the test sample. Information, concerning the own assets, is found of 39 organizations out of the 40 organizations. The information is not divided to the several income resources of the own assets, because for this research it will not add significant value and time is limited. Figure 5.9
Own Assets in the Non-Profit Sector (%) Trade Religion Philanthropy and volunteer Interest groups Development and housing Environment Culture and recreation International help For Benefit Welfare Education and research Care
Own Assets 100 100 97 96 93 76 73 55 52 34 9 4
Figure 5.9 can be interpreted as followed; the higher the place in this list, the more own assets this sector is generating in relation to the total generated assets. The sector trade for example is generating all his assets in the category own assets, while the sector care is only generating 4% of his total assets in the category own assets.
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For the for benefit sector it is important not to generate too much assets in the category own assets. It is important, because the less income is generating in the category own assets, the more for benefit organizations could generate in the category for profit. The for-profit category is the indicator for the organizations being a for benefit organization. Compared with the other sectors, the for-benefit sector is scoring well. It only has three sectors underneath it and eight sectors above. According to these data we can conclude that the for-benefit sector is one of the sectors that are part of the lowest section. In making conclusions about the existence of for benefit organizations, this is a good point. If we take a closer look at the other sectors, it will even get better. The sectors care and education and research are sectors that are in a large part dependent on governmental policies and therefore receive a lot of governmental support. As a result, these sectors are not dependent on their own assets for the same reason as other sectors. With this in mind, the for-benefit sector has only the sector welfare underneath it. Comparing the amount of own assets of the for benefit sector with other sectors in the nonprofit sector, the for-benefit sector is scoring well. Generating minimal own assets relative to the generated total assets could be a good indicator for the for-benefit organizations to exist according to the characteristics formulated.
5.5.2 The For-Profit of the For Benefit Sector As discussed in a previous section, all of the 298 organizations do have more or less the intern organization of a for benefit organization. They all have the characteristics of a for benefit organization. But what really separates a for-benefit organization from a non-profit organization is that a relevant part of the revenues of a for-benefit organization are generated by selling products or services. In contrast to a non-profit organization, which does not need the qualification of selling anything. Out of the 40 organizations in the test sample, 37 organizations provided us with data. From the 37 organizations there were 15 organizations not selling any product or service. It leaves 22 organizations left that are selling some kind of product or some kind of service. 22 Organizations of the total of 37 organizations count for 59,5% that are selling a product or services. With a percentage of 59,5% and a total of 298 organizations, 177 organizations are
46
selling something in total. Discussion about this figure would be relevant and is subject to the individual perception. Roughly, it can be stated that out of 10 organizations, 6 organizations fulfil the requirement of being active in a commercial manner. Neglecting of the existence of for benefit organizations would therefore be irrational. If the for-benefit organizations together can be seen as a sector, concerning the sales made, the amount of sales must be discussed in more detail. Figure 5.10
Comparisons For Profit, For-Benefit vs. S&M Scale Industry Number of Organizations For-Benefit S&M Scale Industry For-Benefit*
276
For-Profit per Organization Total For-Profit 94.555 26.097.232
For-Profit per Employee 3.239
723.690 177
986.610 714.000.000.000 159.025 28.147.360
174.146 5.449
The average amount of 94.555,1892 euros for sales made by the organizations is based on 37 organizations in the test sample. It includes the organizations with no sales or, in other words with the amount of 0 sales. Following this line, data can be found for 276 organizations in total, with sales fluctuating between 0 and 1.240.000. Comparing the average sales made by an organization in the for-benefit sector with the average sales made by an organization in the small- and middle scale industry, the average in the for-benefit sector is by far distance less than the average in the small- and middle scale industry. The sales made by an average for-benefit organization is only 9,6% of the amount of sales made by an average small or middle scale organization. The average of sales made in the small- and middle scale industry does not say anything about the total sales made in the smallest sector, hospitality, of the small- and middle scale industry. The total sales made in the sector hospitality are 2813 million euros (www.cbs.nl). With only 26 million, or 9,2% of 2813 million, the for-benefit sector is more then ten times smaller than the smallest sector in the small- and middle scale industry. The same can be concluded for the total amount of sales made in the for-benefit sector. Of course, the amount of sales made by the small- and middle scale industry is far much higher for the reason of the existence of more organizations in the small- and middle scale industry.
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Nevertheless, the amount of 26 million euros is not even 0,004% of the amount of sales in the small- and middle scale industry. Finally, as expected the amount of sales per employee is with 3.239 far much lower than the amount of sales per employee of 174.146 in the small- and middle scale industry. The sales per employee can be indicated as the productivity in an organization and the efficiency in an organization is dependent on the productivity. For this reason, it can be stated that a small or middle scale organization is far more efficient in their implementation of selling products or services than a for-benefit organization is. So, the intern organization of a for-benefit organization is far from optimal. As mentioned before is the average amount of 94.555 based on all the 37 organizations. Because a lot of these organizations are not selling anything, an average amount of sales is calculated only on the organizations that do have some sales as well. Would only the organizations that do have some sales be responsible for the for-benefit sector, than the average sales made by such an organization would be 159.025 euros. This is still just 16% of the average small or middle scale organization. The other data, like the sales per employee or the total sales, does not significant differ from the previous data. Summarized, it can be said that the percentage of organizations in the for-benefit sector that sells products or services makes room for optimism and can lead to substantial growth. Nevertheless, it is the lack of the number of organizations (298) and the inefficiency of the intern organization that are responsible for the conclusion that the for-benefit organizations together do not form a sector, based on the amount of sales.
5.5.3 The Other and Total Assets of the For Benefit Sector The conclusion for the other assets are for a big part the same as the conclusion for the own assets. The smaller the percentage of the other assets in the total revenues generated, the larger the percentage of sold products or services can be. This conclusion is only valid for the contribution of the government and the European Union. Another element of the other assets is the revenues from investments made by the for-benefit organization. Revenues from investments made are a business like activity and could therefore be an indication for a nonprofit organization to be organized as a for-benefit organization. A research based on the
48
similarities of investments made by for-benefit organizations and commercial organizations would be a good continuation in the investigation of the intern organization of for-benefit organization. For this research, the same conclusion as by the own assets is used. The total assets consist of the own assets, the for-profit revenues and the other assets. The total assets of the organization are the funds that could be spend by the organization on development projects. As mentioned earlier, by supporting or creating development projects, the organization is creating economic and social value. The economic value created can be expressed in a monetary currency. The social value created is sometimes difficult to analyze. The reason is the subjective assessment of the social value created. An overview in words of the intention of the for-benefit organizations in creating social value is listed in appendix 4 and 5. The average total assets or the average total revenues of for-benefit organizations are almost 11,5 million euros. So, an average for-benefit organization can spend almost 11,5 million euros on development projects. The for-benefit organization with the lowest cash flow (Wings of Hope) still has more than 125.000 to spend, while the for-benefit organization in our test sample (Cordaid) with highest cash flow has even almost 220 million to spend on their purpose. With average total revenues of almost 11,5 million euros and 298 for-benefit organizations, the total estimated revenues of the for-benefit sector are 3.416.161.395 euros, or almost 3,5 billion euros. The gross domestic product in 2005 of The Netherlands was 415 billion euros. The sector for-benefit is responsible for 0,8% of this gross domestic product. The fisheriesand agriculture sector was responsible for 3% of the gross domestic product in The Netherlands. With 3%, this is the smallest sector in The Netherlands and count for almost 12,5 billion euros. The fisheries- and agriculture sector is 3,75 times as big as the for-benefit sector. These data are misleading. There are 104.500 organizations active in the fisheries- and agriculture sector, against 298 organizations in the for-benefit sector. With this small number of organizations in the for-benefit sector, it can be said that the for-benefit sector is doing well and has relative a lot of total revenues to spend.
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5.6 The Expenses of the For-Benefit Sector The expenses of the for-benefit sector can be divided in two components. The first component of the expenses is responsible for operating the organization, or called the operating costs. The second component of the expenses is the final investments in selected or initiated development projects. The first component of the expenses, the operating costs, can be further divided in the costs associated with the own fundraising, the costs associated with selling products or services and the residual costs. The residual costs can be seen as overhead costs, common costs needed to run the organization properly. The first section of 5.6 will discuss the operating costs of the for-benefit organizations. In section 5.6.2 the expenses on development projects will be discussed.
5.6.1 The Operating Costs of the For-Benefit Sector Descriptive Statistics
Cost
N 39
Minimum 12000,00
Maximum 12000000,00
Sum 42502566,00
Mean 1089809,3846
Std. Deviation 2297515,67338
Cost.FP
32
,00
1126000,00
3015588,00
94237,1250
245627,28804
Tot.Costs
34
84586,00
22665000,00
74591690,00
2193873,2353
4400487,56083
Valid N (listwise)
29
The operating costs will be discussed separate. The first section will discuss the costs associated with the own fundraising, section 5.6.1.2 will discuss the costs associated with making sales and the final section will discuss the overhead costs.
5.6.1.1 The Own Fundraising Costs The intern organization of the for-benefit organization must be that organized that the organization is not spending more than 25% of its funds raised at commercial activities in order to raise funds and at overhead that is subject to raising funds. The CBF formulate this condition in order to let the organization work efficient and not let the commercial activities
50
for raising funds overshadow the social purpose of the organization. These are the same reasons that are valid for for-benefit organizations. The own fundraising costs consist of commercial activities in order to raise funds. This can be a commercial on television / radio, making flyers, door-to-door activities and so on. Costs associated with these activities could be direct or indirect. The own fundraising costs fluctuate between 12.000 euros and 12.000.000 euros. The fluctuation depends on the size of the for-benefit organization. For the rest are the average fundraising costs almost 1.100.000, what makes the total fundraising costs in the for-benefit sector more than 320.000.000 euros. The own fundraising costs are for 49,7% responsible of the total costs of the organization. Because raising funds can be seen as an economic activity and a part of the fundraising costs consist of overhead, not too much can be said about the position of for-benefit organizations according to this percentage.
5.6.1.2 The For-Profit Costs The for-profit costs are important in drawing conclusions about the efficiency of for-benefit organizations in comparison with commercial companies. It is not only important for a forbenefit organization to sell a product or services, but to do this in the most efficient manner. The more efficient an organization works, the more profit this organization makes, the more he can spend on development projects. In the descriptive statistics can be found that a for-benefit organization has on average 94.237 euros of for profit costs. This data is based on the information of 32 organizations. If this average is compared with the average sales made by for-benefit organizations of 94.555 euros, for-benefit organizations are making little profit on average. The are making just 318 euros profit per organization on average. Looking to some organizations separate, like the Nierstichting or the MS-Fonds, these organizations are even making a loss on their sales. This loss has to be covered by other funds, funds that could otherwise be invest in development projects. Making a loss on their
51
sales is being clarified to increase brand awareness or to increase the binding between organization and contributor. Still, making a loss on their sales is not efficient and totally not in line with the characteristics of a for-benefit organization. There are organizations, like the Vrienden van het Sophia Kinderziekenhuis, that are giving the right example. With sales of 8.929 euros and costs of 2000 euros, they are making a profit of 6.929 euros. The costs of the sales are less than one-fourth of the total sales. Unfortunately this organization is an exception in the test sample. The intern organization is in almost all organizations far from efficient and therefore far from the way in which commercial activities has to be organized. Based on the combination of sales and costs for-benefit organizations has to be transformed in order to meet the requirements of a mature for-benefit organization. Where the number of for-benefit organizations that are making sales made room for optimism and growth potential, the more disadvantuous are the costs associated with these sales. Broadly, it can be concluded that the intern organization of the for-benefit organizations does not meet the standards and requirements put on them. For this reason the existence of forbenefit organizations in general are open to question.
5.6.1.3 The Total Costs The overhead costs associated of an organization consist of: salary costs and social security, pension costs, other staff costs, travel and accommodation costs, housing costs, office premises costs, IT costs, supervisory board costs and other general costs. The average total costs are 2.193.873 euros per organization, which will lead to total costs for the sector of for-benefit organizations of almost 654 million euros. Compared with the total revenues of 3,5 billion euros, the costs are only 18,7% of the total revenues. A reason for the low overhead costs could be the use of volunteers in an organization and the donations by the government, European Union and the Dutch inhabitants.
5.6.2 The Expenses to the Mission The expenses or investments made by for-benefit organization are of great importance. By making investments in order to create or support development projects, for-benefit organizations are creating social value. Creating social value is one of the most important
52
characteristic of a for-benefit organization. The created social value is dependent on the named amount of investments and the mission the organization adheres to. The missions of all the for-benefit organizations are listed in appendix 4 and 5. The mission of organizations that are not qualified as for-benefit organizations, but do create social value are listed in appendix 6. Descriptive Statistics
Tot.spend Tot.Assets Valid N (listwise)
N 39 38
Minimum 70000,00 127589,00
Maximum 194551000,00 219253000,00
Sum 395087268,00 435617896,00
Mean 10130442,7692 11463628,8421
Std. Deviation 31580259,99228 36486404,81636
38
The average amount that a for-benefit organization spends in order to finance development projects and to create social and economic value is 10.130.443 euros. In the descriptive statistics are the total assets included as well for the reason to compare the total amount spend with the total assets. As mentioned earlier, are the total assets the amount of money a forbenefit organization can spend at the benefit of their mission, indicated in appendix 1 with ‘To Spend”. If the total assets are compared with the total amount spend, it attracts the attention for the reason that the for-benefit organizations do spend less, 10.130.443, than they could spend at the benefit of their mission, 11.463.629. A reason for a for-benefit organization to spend less than the amount available could be the continuation of the organization. To reserve a part of their assets, they are less sensitive for fluctuations in their income. At the end, all the stakeholders will benefit by this strategy. It is not favourable for anyone to have a lot of discontinuous organizations, because this is not beneficial to the projects they support or create. A lot of coming and going of for-benefit organizations will harm the donations by contributors as well, because of the lack of commitment to the organization and confidence in the organization. Further research will be needed to conclude if the remainder of the assets will be reserved, but if this is the case, this will be behaviour in line with the characteristics of for-benefit organizations. The average amount of 10.130.443 times the number of for-benefit organizations, 298, will give us the total amount spend on a social mission by all the for-benefit organizations. Doing this will result in the amount of more than 3 billion euros, or 3.019 million euros. If this
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amount of money spend on a social mission would be putted in context with the expenses of the different sub-sectors of the non-profit sector the following figure can be constructed. Figure 5.11
Expenses in the Non-Profit Sector Care Development and housing Education and research Welfare For-Benefit Culture and recreation Trade International help Environment Social interest Philanthrophy and volunteer Religion
Euros % of Non-Profit (×million) 12296 27,6 10357 23,2 8910 20 5965 13,4 3019 6,8 2920 6,5 1037 2,3 917 2,1 673 1,5 599 1,3 562 1,3 394 0,9
The for-benefit sector is doing well in the context of all the other sub-sectors of the non-profit sector. It would have 6,8% of the expenses of the whole non-profit sector and would take the fifth place in line of million euros. So, it leaves 7 sub-sectors behind. If the figure is inspected in more detail, the for-benefit sub-sector would even take a higher place in this order of rank. The sub-sectors care and development and housing can be omitted. These sectors are highly financed through the government and these sectors are not free in their daily expenses. They are controlled by the government and his policy. By omitting these sub-sectors, the for-benefit sub-sector would take the third place. Finally, the smallest for-benefit organization in the test sample still spend 70.000 euros in benefit of their mission, while the biggest organization had over 194 million euros to spend in favour of their mission. Based on the total assets, or the amount of money spend in favour of their mission, the forbenefit organizations together form a mature sub-sector of the non-profit sector in common. Furthermore, the for-benefit organizations are investing less in creating or supporting development project than their budget. This could be in line with the characteristics of forbenefit organizations.
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5.7 The Remuneration of CEO’s in the For-Benefit Sector The remuneration of the chief executive officer (CEO) can tell us something about the intern organization of for-benefit organizations. Leading a for-benefit organization in a way that is comparable with commercial companies requires a professional organization. Making sales and profit and thus compete with the commercial companies requires to work in an efficient and durable conduct. To be active in a compatible and efficient conduct, professional staff, a good strategy and mission is essential. For leading a professional organization a skilled executive officer is fundamental. Coming up to expectations the remuneration of CEO’s in for-benefit organizations can not deviate too much from the remuneration of CEO’s in commercial companies. Descriptive Statistics
CEO
N 15
Valid N (listwise)
15
Minimum 47250,00
Maximum 167129,00
Sum 1608363,00
Mean 107224,2000
Std. Deviation 39111,22112
According to the test sample, the average remuneration of a CEO of a for-benefit organization is 107.224 euros per year. This remuneration is including the annual bonus, holiday allowance and social security costs. The lack of data has to be noticed, because this makes a reliable comparison disqualified. Further research on this topic is recommended. Although the above data is not suitable for reliable comparisons and drawing significant conclusions, intuition can add something to this section. The average remuneration of the CEO can not be indicated as very much. This can be an indication that the for-benefit organizations are not that professional organized as commercial companies. It is commonly known that a CEO in a middle size commercial company can own an amount 5 till 6 times as much as the average remuneration of a CEO of a for-benefit organization. The remuneration for CEO’s working on the behalf of multinationals is not even comparable with the remuneration of a CEO working on the behalf of a for-benefit organization. Namely, it is no exception for a CEO of a commercial company to receive a remuneration of a couple of million euros. Intuitive, the organization of a for-benefit organization is not comparable with the intern organization of a commercial company, based on the remuneration.
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6 Conclusions 6.1 Introduction After having discussed the existing literature, the design of the research, and the findings of the research, it is now possible to answer the overall research questions – as stated in section 1.3. In the next sections the research questions will be answered separately and the conclusions taken from these answers summarized.
6.2 Sub-Question (i) The first sub-question in section 1.3 was: “The contribution to the Dutch labour market. Due to the rise of the concept ‘social entrepreneurship’, is there a lot of employment created? To what extent could these jobs in the Dutch labour market attribute to the for-benefit sector?” According to the findings in section 5.4, percentually the for-benefit sector shows similarities with the commercial companies. The division of employment in the for-benefit sector is not very different from the division of employment in the small- and middle scale industry. It are the small organizations that are responsible for most of the employment in the small- and middle scale industry as well as in the for-benefit sector. In absolute data however, the for-benefit sector shows large differences with the commercial companies. Based on the employment figures, the influence of the for-benefit sector at the total employment is very little compared with the total employment at the commercial companies. Reasons are the select number of for-benefit organizations and the use of volunteers. For this reason the for-benefit sector can not been seen as independent sector and completely not as a mature independent sector. The for-benefit sector can not be characterized as an independent sector. Comparisons with the sub-sectors of the non-profit sector are made as well in order to see if the for-benefit sector could be seen as a sub-sector of the non-profit sector. Absolutively, the for-benefit sector is not very important in creating jobs for the whole non-profit sector. Relatively, the for-benefit sector can be divided in the middle segment of the total non-profit sector. The
56
overall importance of the for-benefit sector in creating jobs in the non-profit sector can been seen as mediocre. The conclusion is that the for-benefit sector is growing to become a mature sub-sector in the sector of non-profits. Being an independent sector, or fourth sector in The Netherlands is far from reality, based on employment data.
6.3 Sub-Question (ii) The second sub-question that must lead to an answer at the mean research question was: “In which context can the revenues of the fourth sector been seen, compared with other organizations and sectors?” The revenues of a for-benefit organizations can be divided in three groups; the own assets, the for-profit revenues and the other assets. Every group is discussed separately. The own assets can be seen as the total amount of funds raised by the for-benefit organization. Comparing the amount of own assets of all the for-benefit organizations together with other sectors in the non-profit sector, the for-benefit sector is scoring well. A for-benefit organization can raise a lot of funds, but relatively seen the funds raised may not be the main income stream of the organization. The accent of the income stream of for-benefit organization must be the profit from sales made. Generating not to much own assets relative to the generated total assets could be a good indicator for the for-benefit organizations to live up to their characteristics. The percentage of organizations in the for-benefit sector that sells products or services makes room for optimism and can lead to substantial growth. Roughly 6 out of 10 for-benefit organizations are involved in selling products or services. Nevertheless, it is the lack of the number of organizations (298) and the inefficiency of the intern organization that are responsible for the conclusion that the for-benefit organizations together do not form a sector. According to the total revenues, the for-benefit sector is doing well and has relative a lot of total revenues to spend. Comparing with sectors as the fisheries- and agriculture sector, with
57
104.500 organizations against 298 for-benefit organizations, the for-benefit organizations do have relatively seen a lot to spend.
6.4 Sub-Question (iii) “In which context can the expenses of the fourth sector been seen, compared with other organizations and sectors?”, is sub-question three of section 1.3. The main important expenses in line with this research are the for-profit costs, the costs that are associated with the sales made by for-benefit organizations. These costs will tell something about the profit these organizations make and the profit will tell something about the intern organization of for-benefit organizations. Where the number of for-benefit organizations that are making sales made room for optimism and growth potential, the more disadvantuous are the costs associated with these sales. Broadly, it can be concluded that the intern organization of the for-benefit organizations does not meet the standards and requirements put on them. The for-benefit organizations on average are making to less profit and can be characterized as inefficient. The intern organization is not able to run a professional sales department and the for-profit revenues minus the costs can not be seen as a predominant income stream. For this reason the existence of for-benefit organizations in The Netherlands are at the very most an upcoming phenomena. Finally, the total revenues of 3,5 billion euros in the for-benefit sector, with the costs of only 18,7% of the total revenues, the for-benefit sector can certainly be seen as a sub-sector of the non-profit sector. A reason for the low costs could be the overall efficient working style of the for-benefit organizations. A style in where the use of volunteers and the donations by the government, European Union and the Dutch inhabitants are of relevant importance. Based on the total assets, or the amount of money spend in favour of their mission, the forbenefit organizations together form a mature sub-sector of the non-profit sector in common. Furthermore, the for-benefit organizations are investing less in creating or supporting development project than their budget. This could be in line with the characteristics of forbenefit organizations.
58
6.5 Sub-Question (iv) Finally the last sub-question, stated in section 1.3, was: “Is the remuneration of the chief executive officer, working on the behalf of a for-benefit organization, comparable with the remuneration of a chief executive officer working on the behalf of a commercial organization?” This question could not be answered due to the lack of significant information. A reason for the lack of information could be in line with the conclusion about the for-profit revenues minus the for-profit costs. Here the conclusion was that the intern organization of for-benefit organization could not be characterized as optimal and efficient. The need to let a professional leads the organization, sets the strategy and supervise the mission of the organization could be of non-practice with the most for-benefit organizations.
6.6 The Main Research Question The main research question of this thesis is: “What is the size of the for-benefit sector in The Netherlands?” After answering the sub-questions in the previous sections, an answer on the main research question can be formulate as follows: Based on the revenues and expenses of the for-benefit organizations, the for-benefit organizations together can not be seen as a separate independent sector. It can not be seen as a new sector, the fourth sector, in The Netherlands. Therefore the revenues and expenses of the for-benefit organizations are to less in comparison with the other sectors. Based on the same data, the for-benefit organizations together can be seen as a sub-sector of the non-profit sector. The revenues and expenses are comparable with other sub-sectors in the non-profit sector. Unfortunately, the existence of for-benefit organizations in general, in The Netherlands, can at best be characterized as upcoming. One of the predominant characteristics of a for-benefit organization is the efficient selling of products or services in order to generate profit, what can be used to support or create development projects in line with their social mission. There is no significant proof found for this characteristic to be present.
59
Appendix 1 With the CBF Hallmark Organisation A AAP Actie Calcutta Adra Nederland Afrikaanse Projecten Aids Fonds Albert Schweitzer Alzheimer Nederland Amnesty International AMREF Flying Doctors ANGO Anti Stierenvechten Artsen zonder Grenzen Artsen voor Kinderen Astma Fonds ATD-Vierde Wereld Autisme, Ned. Ver. V Total
Own Assets 3.481.608 448.998 582.591 150.680 4.580.886 71.926 4.321.494 15.115.481 947.168 3.024.323 316.954 24.330.000 505.448 12.406.986 504.135 485.074 71.273.752
% Costs
Organisation B Balemans Bartimeus Bible League Bijbelgenootschap Bio-Kinderrevalidatie Blinden en Slechtzienden Bloedlink Bond Zonder Naam Bont voor Dieren Bouworde Nederland Brandwonden Stichting Brooke Hospital for A. Total
Own Assets 446.928 1.914.234 887.898 8.396.000 1.217.931
% Costs
Organisation C Campai International Charite ChildsLife International Christenen voor Israel Christelijke Media P. Ciske de Rat Foundation CliniClowns CMC Collectieve Israël A. Compassion Nederland Concertgebouw Fonds Cordaid Total
Own Assets 1.147.484 129.358 4.774.215 3.466.188 1.121.121
407.000 1.437.977 437.993 294.915 289.768 4.263.060 705.848 20.699.552
92.260 6.782.924 6.421.389 9.275.129 2.764.000 1.033.749 481.000 37.488.817
Other Assets 1.169.491 34.214 59.948 56.466 9.675.408 119.934 730.428 6.083.076 1.124.615 1.788.955 2.740 75.858.000 18.813 1.469.576 53.092 250.900 98.495.656
To Spend 4.161.466 476.502 582.184 200.814 13.306.164 183.662 4.324.841 17.840.457 1.867.057 3.817.741 265.754 96.446.000 487.377 11.045.554 546.767 710.234 156.262.574
% Spend
14 1 10 4 21 11 17 22 22 33 17 15 7 23 2 5 14
Other Assets 24.717 3.313.372 -36.875 2.700.000 648.257
To Spend 446.120 4.875.368 673.293 9.338.000 1.576.854
% Spend
6 18 20 20 24 21 22 16 14 12 19 8 16,66666667
-384.000 201.125 178.676 23.696 3.844 2.714.842 6.093 9.393.747
-64.000 1.329.115 547.066 278.465 258.654 6.151.945 653.358 26.064.238
22 17 9 17 13
Other Assets 93.791 21.991 2.022 36.746 190.507
To Spend 993.058 129.776 4.339.742 2.912.963 1.167.773
9 14 9 6 10 3 14 11,91666667
62.580 328.733 2.133.138 4.839 129.000 1.089.378 122.666.000 126.758.725
146.589 6.154.582 7.952.126 8.700.491 2.630.000 2.095.265 123.078.000 160.300.365
% Costs
61 94 105 76 97 74 92 91 101 113 79 94 115 95 78 100 92
48 130 91 92 54 -2.080 85 108 92 110 83 100 -91 % Spend 95 99 115 110 99 92 89 103 107 96 95 97 100
60
Appendix 1 With the CBF Hallmark Organisation D Dark & Light Blind C. Diabetes Fonds Dierenbescherming Doe een Wens St. Ned. Dokters van de Wereld Koninklijk Concertgebouw Dorcas Hulp Ned. Drentse Landschap Total
Own Assets 2.131.762 4.559.836 14.924.000 1.457.725 415.287
Organisation E Ecomare Edukans EMMA Kinderziekenh. Epilepsie Fonds Ethiopie-Eritrea Europa Kinderhulp Ex-change Total
Own Assets 176.807 4.566.000 535.045 3.265.502 491.875 196.308 91.847 9.323.384
Organisation F Flevo-Landschap, St. FairFood Familiehuis Daniel D. FHP Holland/Sri Lanka Fietsersbond, V. Total
Own Assets 195.883 231.865 366.089 835.175 1.072.515 2.701.527
% Costs
Organisation G Gastenverblijf VU Z. NSGK Geldersch Landschap Goois Natuurreservaat Greenpeace Groninger Landschap Total
Own Assets 55.600 2.838.500 3.099.000 164.212 18.070.755 364.000 24.592.067
% Costs
613.461 9.377.860 35.075 33.515.006
% Costs 19 25 17 15 16
Other Assets 77.184 2.063.182 11.860.000 311.197 431.508
To Spend 1.793.319 5.491.863 24.225.000 1.546.836 779.968
12 14 ? 16,85714286
270.916 975.526 453.619 16.443.132
813.324 8.994.743 488.694 44.133.747
Other Assets 2.564.881 1.403.000 428.033 467.558 147.253 32.670 24.146 5.067.541
To Spend 2.699.570 5.452.000 916.107 3.109.070 623.100 217.778 110.265 13.127.890
% Spend
Other Assets 2.949.321 -787 210.134 83.493 1.015.374 4.257.535
To Spend 3.130.672 187.619 512.391 859.078 1.911.522 6.601.282
% Spend
Other Assets 124.044 1.334.300 16.758.650 2.637.912 3.395.582 5.805.000 30.055.488
To Spend 176.343 3.566.500 19.626.100 2.784.140 17.457.433 6.102.000 49.712.516
% Spend 100 91 101 75 97 86 92
% Costs 24 11 9 19 3 6 6 11,14285714
7 19 17 7 16 13,2
6 21 7 11 22 18 14,16666667
% Spend 79 111 97 68 100 17 99 99 84
93 104 80 81 76 107 84 89
79 102 62 87 93 85
61
Appendix 1 With the CBF Hallmark Organisation H Habitat for Humanity HALIN Humanitas Hartstichting Healthcare Albania HealthNet TPO Heifer Nederland Help mij leven Hendrick de Keyser Hersenstichting Ned. Hervormd Gereformeerd Hivos HomePlan Hospice Bardo, St. V. Huidfonds Hulp Oost-Europa HAPIN Hulphond Ned. Total
Own Assets 1.580.214 581.222 1.237.565 30.900.000 193 190.208 347.470 175.851 408.000 1.468.952 1.225.797 567.000 523.733 117.289 95.875 1.288.382 224.042 1.115.849 42.047.642
% Costs
To Spend 1.556.730 661.703 15.067.843 29.100.000 194 8.430.233 730.980 221.477 12.000 2.365.094 1.803.981 71.844.000 549.416 98.462 233.744 1.149.911 363.028 1.647.214 135.836.010
% Spend 103 92 98 97 80 104 105 83 9.658 114 62 99 98 36 126 98 105 100 625
Other Assets 17.715 32.112 1.014.783 7.793.000 149.436 9.007.046
To Spend 358.558 33.694 2.711.083 8.404.000 1.605.694 13.113.029
% Spend 119 77 101 89 81 93
Other Assets 21 829.386
To Spend 3.961.974
% Spend
16 4 8 22 7 12 11 3 17 22 6 21 14 17 15 12 15 23 13,61111111
Organisation I Interplast Holland Intercare ICS Fryske Gea. I. IZB, Vereniging Total
Own Assets 379.402 1.582 1.988.436 661.000 1.594.045 4.624.465
% Costs
Organisation J Jantje Beton Johanniter Hulpverlening Johanna Kinderfonds Johan Cruyff F. Juconi Total
Own Assets 3.957.718
% costs
352.141 614.198 776.485 664.091 6.364.633
Other Assets 223.587 101.393 13.925.038 4.900.000 1 8.262.755 422.422 51.477 -325.000 1.218.738 649.809 71.398.000 98.385 904 151.838 20.323 172.359 786.206 102.058.235
10 ? 15 8 9 10,5
4 2 15 21 12,6
82.592 736.385 2.407.380 10.250 4.065.993
95
419.490 1.339.415 3.064.017 518.991 9.303.887
100 81 101 84 92
62
Appendix 1 With the CBF Hallmark Organisation K Kerk in Nood Kerkinactie KICI Kindergeneeskundig K. Kinderhulp, Fonds KWF Kankerbestrijding Kinderpostzegels, Ned. Kleine Aarde KNGF Geleidehonden Kind, vrienden van het Kom over en Help Total
Own Assets 5.379 30.498.000 ? 305.718 2.477.709 59.200.000 1.424.235 210.587 2.205.000 58.346 2.196.183 98.581.157
% Costs
Oganisation L Landschap Noord-Hol. Leger des Heils Leprabestrijding Pee. Leprastichting LEPRAzending Liliane Fonds Limburgs Landschap Total
Own Assets 839.000 15.200.000 100.169 6.559.721 516.717 7.789.800 401.645 31.407.052
% Costs
Organisation M Maag Lever Darm St. Mama Cash Medisch Com. Ned. Mekong Eye Doctors Memisa Mensen in Nood Mercy Ships Milieudefensie MISSIO MAF Ned. MIVA MS-Fonds MS Research Muziekinstrumenten F. Total
Own Assets 2.313.220 1.819.225 961.533 357.020 10.935.000 16.666.000 780.541 2.258.314 2.179.552 1.478.822 2.919.786 151.218 5.492.615 1.067.000 49.379.846
13 9 ? 1 23 21 10 11 16 9 9 12,2
8 14 2 21 14 17 25 14,42857143 % Costs 24 16 10 11 17 15 17 22 16 13 18 6 7 10 14,42857143
Other Assets ? 13.567.000 146.206 388.546 1.811.594 9.000.000 6.278.884 808.331 1.899.000 12.900 70.556 33983017
To Spend 5.379 41.321.000 146.206 689.822 3.708.933 56.000.000 7.567.304 995.306 3.745.000 66.259 2.077.560 116.322.769
% Spend
Other Assets 9.416.000 160.000.000 221 3.733.068 9.413 2.368.045 9.034.520 184.561.267
To Spend 10.184.000 173.100.000 98.780 8.932.376 452.513 8.821.725 9.334.906 210.924.300
% Spend
Other Assets 1.479.834 1.428.126 1.446.255 97.360 6.640.000 14.684.000 -826 4.340.407 -35.145 362.611 48.770 10.211 608.027 262.000 31.371.630
To Spend 3.237.070 2.952.308 2.310.184 414.537 15.668.000 28.927.000 643.128 6.098.217 1.785.436 1.656.110 2.430.675 151.885 5.722.536 1.219.000 73.216.086
% Spend
95 98 76 357 95 101 125 109 100 13 92 114,6363636
99 103 28 95 93 112 92 89
98 115 82 68 97 92 103 97 104 91 104 96 54 44 89
63
Appendix 1 With the CBF Hallmark Organisation N Natuurmonumenten Natuur en Milieu Nederland-Batam Nederlandse Cystic F. Nelson Mandela Kind. NFSG Nierstichting NiZA Noma Stichting Noordzee Total
Own Assets 23.060.000 334.100 942.511 280.573 194.602 2.084.287 13.740.000 434.566 96.418 4.892 41.171.949
% Costs
Organisation O Ondergrondse Kerk Ontmoeting Oogfonds Nederland Oogzorg Wereldwijd Open Doors Opkikker, De Oranje Fonds Oude Groninger Kerke Ouders, Kinderen en Oxfam Novib Total
Own Assets 4.211.606 954.245 813.810 797.900 5.442.297 635.142 314.262 1.394.073 171.347 18.549 14.753.231
% Costs
Organisation P Pallieter Pax Kinderhulp Pax Christi Ned. People's Trust Plan Ned. PRESS NOW, St. Prins Claus Fonds Prins Bernard Cultuur F Prinses Beatrix Fonds Proefdiervrij Psychische Gez. F. Total
Own Assets 274.629 479.753 385.415 359.317 49.573.104 59.421 174.717 16.080.758 3.070.540 2.052.218 706.747 73.216.619
% Costs
16 26 2 13 18 25 25 25 1 25 17,6
5 23 20 20 10 19 10 2 6 20 13,5
2 8 19 7 15 22 21 12 21 13 22 14,72727273
Other Assets 79.647.000 6.515.923 137.554 125.579 625.026 108.919 3.255.000 7.405.235 2.981 901.334 98.724.551
To Spend 98.915.000 6.763.821 1.061.798 371.050 784.092 1.682.162 13.510.000 7.731.447 98.355 905.002 131.822.727
% Spend
Other Assets 34.417 1.022.861 298.689 138.400 64.915 2.908 28.251.817 2.161.501 152.500 128.847 32.256.855
To Spend 4.053.195 1.761.624 948.698 773.600 4.963.777 518.740 28.536.079 3.521.559 312.782 147.396 45.537.450
% Spend 100 119 104 108 98 95 55 79 111 101 97
Other Assets 4.580 51.999 3.983.323 185.625 28.482.361 2.075.848 3.938.720 18.952.187 3.290.439 199.848 1.442.551 62.607.481
To Spend 274.801 493.628 4.295.684 520.272 70.375.049 2.122.474 4.077.350 33.166.617 5.712.912 1.977.533 1.990.516 125.006.836
% Spend 100 104 94 97 91 91 104 54 89 83 86 90
98 95 74 96 118 93 123 100 92 91 98
64
Appendix 1 With the CBF Hallmark Organisation Q-R Quality of Life Gala KNRM Red een kind Rembrandt Reumafonds Revalidatie Fonds Richard Krajicek F. Rijksmuseum Fonds, St. Rode Kruis Ronald McDonald Kind. Rudolphstichting, De Total
Own Assets 1.090.713 5.372.000 5.738.413 4.841.100 11.873.000 1.510.285 648.214 1.814.497 34.072.000 8.939.441 369.649 76.269.312
% Costs
To Spend 863.569 8.969.000 5.692.191 6.080.297 11.729.000 2.558.306 727.601 2.313.182 57.008.000 10.909.126 1.228.661 108.078.933
% Spend
23 15 2 2 20 24 15 7 21 9 5 13
Other Assets 28.810 4.411.000 67.070 1.346.428 2.181.000 1.409.154 174.667 620.034 30.185.000 2.802.701 876.725 44.102.589
Organisation S Salvatoriaanse Hulp. Save the Children Simavi Sjaak Pach St. Slachtofferhulp Solidaridad Sonneheerdt SOS Kinderdorpen Spaanse Evangelische Spieren voor Spieren Steunfonds Humanisme Stinafo Stop Aids Now! Sviatoslav Total
Own Assets 1.437.973 1.697.576 2.812.000 12.313 2.467.189 2.665.476 1.496.078 9.066.780 328.739 412.824 1.118.394 2.169 6.451.980 149.619 30.119.110
% Costs
Other Assets 219.230 2.587.840 1.759.000 169 1.073.925 3.904.737 20.235.280 1.194.876 30.147 5.776 909.243 50 6.769.952 597 38.690.822
To Spend 1.478.576 3.998.218 3.903.000 7.797 2.959.621 6.381.623 21.482.529 8.279.471 339.751 317.550 1.741.028 2.219 12.026.614 147.202 63.065.199
% Spend
12 17 24 38 24 7 17 22 6 24 26 19 19 2 18,35714286
Organisation T TEAR Fund Terre des Hommes Texel-Vakantie gehand. Trombosestichting Tuberculose Fonds Total
Own Assets 2.507.429 8.018.318 139.118 1.444.037 1.662.418 13.771.320
Other Assets 2.265.598 10.296.686 5.887 139.262 10.580.288 23.287.721
To Spend 4.425.174 17.234.530 136.726 1.323.856 11.794.956 34.915.242
% Spend
% Costs 14 13 6 18 27 15,6
97 118 108 37 104 93 47 19 93 96 113 84
84 91 157 157 91 96 77 88 97 115 112 77 100 86 102
96 97 63 128 96 96
65
Appendix 1 With the CBF Hallmark Organisation U-V Undugu Vriendenkring UNICEF Utrechts Landschap Vastenaktie VBOK Verre Naasten Verstandelijk gehand. F. Very Special Arts Villa Pardoes Vluchteling UAF Vogelbescherming Vriendenkring Ned. Vrienden Adesa Vrienden van AMCHA Vrienden van St. Mar Vrienden van De Hoop Vrienden van Pater P. Vrienden van het Sop Total
Own Assets 85.689 32.052.478 902.562 6.853.000 1.766.432 2.491.672 2.667.532 107.389 2.188.736 4.483.373 2.042.417 4.462.603 285.808 172.031 339.567 12.765 1.705.260 213.203 2.460 62.834.977
Organisation W Waddenvereniging Wakker Dier War Trauma F. War Child Wemos Wereldkinderen Wereld Kanker Onderz. Wereld Natuur Fonds Wereldouders Wilde Ganzen Wings of Hope Woord en Daad World Population F. World Servants Europ World Vision Wycliffe Total
Own Assets 1.310.471 543.321 498.124 4.282.896 39.459 1.980.000 3.899.505 27.443.000 1.695.628 9.884.917 232.700 14.697.118 64.184 1.491 2.526.860 2.444.072 71.543.746
% Costs 2 19 19 17 8 6 23 5 8 19 13 19 9 12 11 1 19 10 10 12,10526316 % Costs 14 12 13 9 6 9 20 17 9 9 14 6 9 7 14 3 10,6875
Other Assets 3.602 23.509.707 9.215.978 13.000 385.019 857.802 22.827 122.565 154.732 6.852.147 1.998.546 3.100.621 5.639 1.108 38.934 3.338 1.485.721 5.418 1.777 47.778.481
To Spend 87.331 49.497.749 9.944.322 5.668.000 2.007.060 3.203.108 2.074.484 224.909 2.175.652 10.499.434 3.765.568 6.730.770 264.719 151.976 342.844 15.944 2.866.401 197.073 4.237 99.721.581
% Spend
Other Assets 998.635 23.143 -11.703 1.769.603 1.729.866 6.327.000 13.947 21.370.000 1.770 3.436.050 ? 4.485.483 4.099.034 179 3.415.380 47.145 47.705.532
To Spend 2.123.121 501.600 423.110 5.662.418 1.766.979 8.131.000 3.143.459 44.038.000 1.545.799 12.415.487 200.876 18.371.696 4.157.563 1.670 5.589.396 2.409.389 110.481.563
% Spend
39 102 95 121 107 90 101 114 29 95 101 90 84 113 98 267 100 130 86 103
94 73 75 101 97 91 98 95 65 102 65 92 91 91 100 97 89
66
Appendix 1 With the CBF Hallmark Organisation Z Zeehondencreche Zeeuwse Landschap Zeister Zendingsgenoot. Zending over Grenzen Zendingen Gereformeerde Zinloos Geweld ZOA Zonnebloem, De Zuid-Hollands Landschap Total Total/Total
Own Assets 1.560 588.000 1.664.009 4.706.454 5.177.189 628.419 5.181.603 17.028.000 1.006.200 35.981.434 851.660.598
% Costs 21 6 21 20
Other Assets 133 5.107.000 573.130 107.145
To Spend 1.693 5.659.000 1.885.203 3.891.572
% Spend
7 3 15 18
1.318.994 369.468 13.342.515 2.957.000
6.132.921 978.736 17.730.447 16.875.000
99 91 97 80
26 5.767.200 6.515.000 15,22222222 29542585 59.669.572 13,93262068 1.080.215.629 1.793.217.796
74 92,22222222 109
79 87 123 100
67
Appendix 2 Declaration of no Objection Organisation ACNS AIDS foundation East-west, st Asian Eye Care Baalak, st. Bake for Life, st. Benen Nemen, st. Bersheba, st. (2003) Biblionef Nederland, st. Bisschop Bluyssen F. Burns Turiani, St. Caras Alegres, st. Child care Afrika, st. Child Future Africa, st. Convivium, st. Dierenambulance Amersfoort, Dierenambulance Hilver., st. Dierentehuis 'sHertogenbosch, st. Diergeneeskunde in Ontwik. Estella Fonds, st. Eva Demaya, st. fADA, st. FunCare4Kids, st. (2003) Gaandeweg, st. Global Initiative on Psychiatry Global Mission Netherlands Goede Waar & co, consumentver. Hospice de Patio, st. Kalinga, st. KankerFonds voor dieren, st. Kansen voor Kinderen, st. Kind en Brandwond, st. Luchtballon, De, st. Total
Own Assets 10.133 49.000 50.333 3.000 91.000 6.199 143.000 86.351 30.825 16.253 ? 49.265 29.000 4.695 13.000 48.670
% Costs 25 16 12 23 2 27 1 9 4 ? ? 23 1 27 2 8
Other To % Assets Spend Spend Spend Staff Volunteers 280 7.915 10.923 138 0 10 4.398.000 4.439.000 4.232.000 95 60 ? ? 44.046 53.296 121 0 ? 0 2.000 2.000 100 ? 6 1.000 90.000 89.000 99 0 ? 9.040 13.542 ? ? 0 20 0 142.000 87.000 61 ? ? 4.078 82.439 92.332 112 0 ? 4.341 33.916 58.675 173 0 8 263 16.616 19.441 117 ? ? ? ? ? ? ? ? 6.386 44.143 33.107 75 0 10 16.000 44.000 45.000 102 1 6 701 4.112 8.594 209 ? 6 15.000 28.000 33.000 119 0 40 30.488 75.140 66.123 88 0 ?
77.651 3.949 45.688 68.639 21.896 7.000 45.503 42.006 9.500
1 59 17 1 11 10 4 6 27
34.227 111.250 246.975 5.739 7.370 20.636 687 38.617 28.577 35.529 103.576 70.432 24.435 43.836 39.257 0 6.000 6.000 95.081 138.846 122.184 1.798.812 1.838.318 1.691.253 0 6.936 5.781
222 280 74 68 90 100 88 92 83
? 0 0 0 ? 0 ? 18 ?
? 40 15 7 ? 49 ? ? ?
115.455 22 17.944 11 84.300 1 ? ? 12.839 1 83.349 4 89.093 11 1.355.536 12,6207
410.963 500.538 505.543 8.340 24.273 11.408 0 83.286 72.459 ? ? ? ? 12.694 1.396 28.873 108.542 104.200 140.848 220.411 196.166 7.069.111 8.311.362 7.952.758
101 47 87 ? 11 96 89 96
13 0 0 ? 0 ? 17 109
12 4.500 16 ? ? 26 200 4.971
68
Appendix 2 Declaration of no Objection Own Organisation Assets Mama Alice, St. 3.272 Marcus van Eindhoven fonds, st. ? Max Havelaar, st. 2.507 Metakids, st. 39.861 Oost Europa Boskoop, st. 7.052 Operation Eardrop F, st 174.843 Peerke Donders, st.(2003) 28.000 Phil Fonds, st. 63.116 Piloten Zonder Grenzen, st. 12.608 Projecten Zuid-Afrika, st. 36.002 Ptea Teuk Dong, st. 61.556 Regenboogboom, st. 136.000 Rena, st. 77.262 Save Ethiopian Children, st. 12.431 Scholenproject Cambo 104.318 SOCAS 6.977 Solyluna 35.287 Source Connection, st.(2003) 3.000 Strohalm, st. 79.000 TALENT 26.283 Thembalethu Nederland, st. 8.000 Tibetanen, Hulp aan 122.525 Vrienden van ARIE, St. 125.445 Vr. v God's Golden Acre, st. 13.000 Vrienden v KCN, st. (2003) 51.000 Vrienden van Sint Mary's, st. 13.000 Vrienden van Ziburys 35.835 Vrolijkheid, Nationale 57.222 VSOP, vereniging 116.000 Weeshuis Scri Lanka, st. ? Weeskinderen Kenia, st. 108.000 Wiegedood 11.988 WorldGranny, st. ? Zeldzame ziekten fonds, st. 20.810 Zwerfjongeren Nederland, st. 74.000 Total 1.666.200 Total / Total 3.021.736
% Costs
Other Assets 7
? ? 23.7 8.3 3.5 18 3 8 ? 2 9 6 3 ? 5 10 5 13 7 1 1 1 13 17 1 7 21 4 ? 4 1 ? 22 15 7,84615 10,2334
% To Spend Spend Spend Staff Volunteers ? 3.040 1.824 60 ? 43
? ? ? 1.119.490 1.121.997 486.199 1.250 31.656 60.628 1.751 8.803 5.007 4.553 173.309 239.201 1.000 24.000 19.000 36.538 97.642 69.326 210 11.796 ? 40.167 76.169 47.986 449 60.470 35.677 1.000 162.000 102.000 15.940 88.694 90.468 1.789 13.903 7.925 117.156 221.056 232.109 790 7.427 5.496 2.277 34.060 47.684 0 3.000 1.000 1.247 1.316 1.257 3.809 28.363 28.647 0 8.000 ? 14.584 135.944 131.866 -416 124.311 99.449 0 11.000 1.000 11.000 54.000 188.000 3.000 16.000 43.000 1.582 35.065 38.922 603.135 648.214 628.768 389.000 500.000 605.000 ? ? ? 48.000 153.000 145.000 2.534 14.427 16.158 ? ? ? 0 16.206 7.428 85.000 147.000 201.000 2.506.835 4.031.868 3.587.025 9.575.946 12.343.230 11.539.783
? 43 192 57 138 79 71 ? 63 59 63 102 57 105 74 140 33 96 101 ? 97 80 9 348 269 111 97 121 ? 95 112 ? 46 137 89 92,5
? 15 0 ? 0 0 0 0 0 0 ? ? ? 0 0 0 0 15 ? 0 0 ? ? ? ? ? 101 9 0 0 ? 2 0 ? 142 251
6 ? 5 7 139 ? 30 7 ? 7 142 ? 5 9 6 9 7 10 9 ? 11 ? ? 12 ? ? ? 10 16 ? ? 8 8 ? 506 5.477
69
Appendix 3 Test Sample Org. Persons FTE's
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
Own Assets
Costs
ForProfit
Costs FP
Total Assets
T.Costs
T.Spend
CEO
7
3,5
2072839
188184
8929
2000
4909107
324365
2834068
.
18
10
216000
38000
1000
0
198000
.
70000
.
.
.
166000
12000
0
0
387000
.
362000
.
.
.
258400
14402
11121
13008
321001
129487
236010
.
0
0
152875
27658
0
0
127589
84586
195900
.
3
2,7
266243
43723
742
.
242298
133247
273645
.
3
1,8
890775
186553
904
540
724731
183096
721478
52769
3
2,78
262000
46000
0
0
308000
162000
339000
.
4
2,9
346668
42972
13320
.
327452
165601
420611
.
.
.
584975
112283
0
0
476994
170532
511066
.
2
1
1253481
72780
0
0
1237478
179443
1141476
.
.
.
1012163
186099
14964
42938
811252
300598
729564
.
3
2,5
556300
91100
0
0
560600
269387
611100
47250
.
.
.
.
.
.
.
.
.
.
8
4
1147484
248217
35135
11278
993058
.
946406
.
5
3
709000
149000
2000
.
753000
377000
1269000
.
.
.
1244397
175025
826601
645282
1256059
283991
1277612
.
.
.
1448220
157935
.
.
1433666
.
1597570
.
53
45,5
1070000
229000
0
0
2454000
357000
2472000
77714
10
7,1
1250075
329415
18298
.
2097136
574475
2161452 104189
9
6,9
2390217
677209
0
0
1745053
1041650
1835493
65183
9
6,71
881987
70598
14739
11563
2542184
525868
2131825
82111
20
16,8
4133000
395000
0
0
3809000
1007800
3909000
81657
23
19
2458324
490541
0
0
3378475
1206372
3272455
.
15
12
2160464
130989
27661
21950
2832789
1075000
2886513
.
39
35,6
1886722
314156
2129
1116
3632789
1843163
4221682
.
12
9,6
5322303
196544
29247
37664
5290421
448379
5151018
.
9
7
3472597
364634
0
0
3096972
458575
2892375
.
14
10,6
3083801
367130
0
0
6043298
589075
5949144
.
8
6,3
3311717
591343
0
0
4342019
487836
3107415
.
71
65,7
8123702
1307345
153024
76512
7202374
8025162
6717817 128164
49
45
414642
81694
.
.
.
.
8334682 134774
7
5,4
8118385
475023
0
0
7652662
475023
7268895
.
50
46,7
7696000
1889000
0
0
8916000
3983000
9489000
.
92
83,4
6810000
2583000
96000
0
7084000
2852000
10825000 114000
51
44,9 14226000
3274000
135040
208666 13921000
3340066
12990000 165622
120
96,4 16713443
3577014
610688
612071 20157439
2309913
17083996 110526
111
94,5 30400000
6200000
256000
205000 29900000 10000000
25200000 157275
89 63000000 12000000
1000
106 .
. 34677000
5167000
. 65200000
1240000 1126000
8563000
49100000 167129
2,19E+08 22665000
1,90E+08 120000
70
Appendix 4 With the CBF Hallmark Organisatie A
Missie
AAP
Opvangen van uitheemse diersoorten en herplaatsen in een natuurlijker omgeving
Actie Calcutta
Educatieve hulp aan de allerarmste kinderen in gebied rond Calcutta
Adra Nederland
Verlenen van financiële, materiele en technische steun in ontwikkelingslanden
Afrikaanse Projecten
De ontwikkeling in plattelandsdorpen in Burkino Faso ondersteunen
Aids Fonds
Het nationaal en internationaal bestrijden van aids
Albert Schweitzer
Het ondersteunen van kleinschalige initiatieven van individuen of lokale groepen
Alzheimer Nederland
Betere kwaliteit van leven voor mensen met dementie en hun verzorgers
Amnesty International
Opkomen voor de naleving Universele Verklaring van de Rechten van de Mens
AMREF Flying Doctors
Verbeteren van de gezondheid van de armste bevolkingsgroepen in Afrika
ANGO
Verbeteren van levensomstandigheden van mensen met functiebeperking
Anti Stierenvechten
Beëindigen stierengevechten en culturele evenementen die dierenleed tot gevolg hebben
Artsen zonder Grenzen
Hulp verlenen aan bevolkingsgroepen in nood
Artsen voor Kinderen
Chronisch zieke kinderen helpen verder te komen in het leven
Astma Fonds
Helpen van mensen met luchtwegklachten, verzorgers en onderzoekers
ATD-Vierde Wereld
Verenigen van mensen die zich inzetten voor een wereld waarin iedereen volwaardig medeburger kan zijn
Autisme, Ned. Ver. V
Het versterken van de maatschappelijke positie van kinderen en volwassenen met autisme
Organisatie B
Missie
Balemans
Innen van geld voor het missie- en ontwikkelingswerk in Burkino Faso
Bartimeus
bieden van onderwijs, zorg en dienstverlening aan mensen die slechtziend of blind zijn
Bible League
Evangelisatiemateriaal ter beschikking te stellen aan kerken, gemeenten en particulieren
Bijbelgenootschap
De bijbel te verspreiden en door te geven in Nederland
Bio-Kinderrevalidatie
Kinderen hulp bieden om zich maatschappelijk te kunnen redden
Blinden, Slechtzienden
Bieden van steun, onderling contact, informatie-uitwisseling en belangenbehartiging van blinden en slechtzienden
Bloedlink
Vechten voor een tijdige ontdekking en goede behandeling van erfelijk hoog cholesterol en hyperhornocysteinemie
Bond Zonder Naam
Het bevorderen van naastenliefde en solidariteit in de maatschappij
Bont voor Dieren
Inzetten voor de bescherming van pelsdieren
Bouworde Nederland
Realiseren van sociaal noodzakelijke bouwprojecten in Europa
Brandwonden Stichting
Het ondersteunen van wetenschappelijk onderzoek inzake de behandeling van brandwonden
Brooke Hospital for A.
Helpen van werkpaarden en ezels van straatarme mensen in ontwikkelingslanden
Organisatie C
Missie
Campai International
Het promoten van de mensen rechten en democratische vrijheden van de mensen in Tibet
Charite
Inzetten voor bijbelverspreiding en humanitaire hulp in Wit-Rusland
ChildsLife International
Voorzien in de behoeften van de omgeving van het kind, waardoor de levensomstandigheden verbeteren
Christenen voor Israel
Christenen in Nederland en wereldwijd bewust maken van het Joodse volk in Gods handelen met deze wereld
Christelijke Media P.
Bevorderen van de verkondiging van het woord van god m.b.v de televisie
Ciske de Rat Found.
Werken aan een beter leven voor kansarme kinderen
CliniClowns
Bieden van afleiding en plezier aan kinderen die het moeilijk hebben door ziekte, trauma of handicap
CMC
Ondersteunen van projecten die kwetsbare groepen ondersteunen en die bijdragen a.e. maatschappij gerichte kerk
Collectieve Israël A.
Het voeren van algemene geldinzamelingen in Nederland voor sociale en humanitaire noden in Israël
Compassion Nederland
Helpen van kinderen op het gebied van lichaam, ziel en geest t.b.v het doorbreken armoede in ontwikkelingslanden
Concertgebouw Fonds
Staan voor het behoud van het concertgebouw en zet zich in voor het publiek van morgen
Cordaid
Inzetten voor de armen en rechtelozen wereldwijd en voor sociale en economische rechtvaardigheid
71
Appendix 4 With the CBF Hallmark Organisatie D
Missie
Dark & Light Blind C.
Ondersteunen van activiteiten in ontwikkelingslanden die gericht zijn op genezing of voorkoming van blindheid
Diabetes Fonds
Inzetten om diabetes en complicaties te voorkomen en genezen, tevens bijdragen aan betere kwaliteit leven diabetici
Dierenbescherming
Opkomen voor de belangen van alle dieren: gezelschapsdieren, landbouwdieren, dieren in het wild en proefdieren
Doe een Wens St.
Vervullen van de liefste wens van kinderen van 3 tot 18 jaar met een levensbedreigende ziekte
Dokters van de Wereld Verlenen van medische hulp aan kwetsbare groepen overal ter wereld K. Concertgebouw
Het financieel mogelijk maken dat het orkest jaarlijks kan werken met vooraanstaande dirigenten en solisten
Dorcas Hulp Ned.
Ondersteunen van ontwikkelingsprojecten in Oost-Europa en Afrika.
Drentse Landschap
Voorkomen dat dieren en planten verdwijnen, monumenten in het landschap hun karakter verdwijnen
Organisatie E
Missie
Ecomare
Inspannen voor de bescherming van het waddengebied en de Noordzee
Edukans
Helpen van kansarme kinderen in ontwikkelingslanden naar school m.b.v kleinschalige onderwijsprojecten
EMMA Kinderziekenh.
Financieren van voorzieningen die nodig zijn om het verblijf van kinderen/ouders te veraangenamen
Epilepsie Fonds
Inzetten voor de bestrijding van epilepsie en een goede behandeling en begeleiding van mensen met epilepsie
Ethiopie-Eritrea
Het lenigen van nood en het bevorderen van zelfwerkzaamheid onder de bevolking in Ethiopië en Eritrea.
Europa Kinderhulp
Het organiseren van vakanties voor kansarme kinderen
Ex-change
Vanuit het Ned. beroepsonderwijs een impuls geven aan de opbouw van beroepsonderwijs in ontwikkelingslanden
Organisatie F
Missie
Flevo-Landschap, St.
Behoud, bescherming en ontwikkeling van natuur, landschap en cultuurhistorisch erfgoed in Flevoland
FairFood
Consumenten aansporen en in staat stellen faire producten te eten en drinken
Familiehuis Daniel D.
Ten behoeve van oncologische patiënten van het Erasmus MC verblijfsruimte te bieden voor verwanten en patiënten.
FHP Holland/Sri Lanka
Verbetering v.d positie van armsten in Sri Lanka, door de zelfstandigheid en ontwikkelingsmogelijkheden te vergroten
Fietsersbond, V.
Het vertegenwoordigen van de belangen van fietsers
Organisatie G
Missie
Gastenverblijf VU Z.
Het bieden van een tijdelijk onderkomen in een huiselijke omgeving voor patiënten en familieleden van het Vumc
NSGK
Helpen van kinderen en jongeren met een handicap om volwaardig te kunnen leven met hun handicap
Geldersch Landschap
Het beheren van het geldersch landschap en Geldersche kastelen
Goois Natuurreservaat
De natuurwaarden, de landschappelijke- en de cultuurhistorische waarden veilig stellen voor toekomstige generaties
Greenpeace
Door onderzoek, overleg en acties werken aan een duurzaam evenwicht tussen mens en milieu
Groninger Landschap
Het beschermen van een schat aan natuur en monumenten in de provincie Groningen
Organisatie H
Missie
Habitat for Humanity
Het bouwen van betaalbare en veilige huizen voor gezinnen in nood
HALIN
Het steunen van arme, veelal zieke, voormalige landgenoten in Indonesië d.m.v een maandelijkse bijdrage
Humanitas
Opkomen v.e. samenleving waarin mensen vorm geven aan hun eigen leven en verantwoord met elkaar samenleven
Hartstichting
Strijden tegen hart- en vaatziekten, investeren in onderzoek en het geven van voorlichting over een gezonde leefstijl
Healthcare Albania
Verrichten van inspanningen en het ter beschikking stellen van middelen in het belang van de bevolking van Albanië
HealthNet TPO
Streven om noodhulp op te zetten in structurele opbouw en duurzame ontwikkeling van de gezondheidszorg
Heifer Nederland
Hulp bieden a.d. Zelfontwikkeling van gemeenschappen d.m.v duurzame geïntegreerde veeteeltprojecten
Help mij leven
Straatkinderen in Brazilië een toekomst bieden, door het werk van de organisaties REMER en Sparta te steunen
Hendrick de Keyser
Behoud van architectonisch of historisch waardevolle huizen in Nederland
Hersenstichting Ned.
Bestrijding, genezing en preventie van hersenaandoeningen
Herv. Gereformeerd
Het jeugdwerk binnen de protestantse kerk in Nederland te stimuleren en te ondersteunen
Hivos
Streven naar een wereld waarin mensen gelijkwaardig zijn, zonder grenzen aan ontplooiingsmogelijkheden
HomePlan
Inzetten voor huisvesting van de allerarmsten in ontwikkelingslanden
72
Appendix 4 With the CBF Hallmark Organisatie H
Missie
Hospice Bardo, St. V. Het bieden van 24-uurs palliatieve terminale zorg aan 8 patiënten in de regio Amstelland en Meerlanden Huidfonds
Steunen van patiënten, ontwikkelen van zorgconcepten, stimuleren van wetenschappelijk onderzoek en onderwijs
Hulp Oost-Europa
Verlenen van geestelijke en materiele hulp aan kerken en personen in Oost-Europa
HAPIN
Ondersteunen van lokale projecten ter verbetering van de leefomstandigheden van de Papua's
Hulphond Ned.
Opleiden van hulphonden en deze ter beschikking stellen aan mensen met een lichamelijke of auditieve beperking
Organisatie I
Missie
Interplast Holland
Richt zich op reconstructieve chirurgie van kinderen en volwassenen in ontwikkelingslanden
Intercare
Bijdragen a.d ontwikkeling v.d geestelijke gezondheidszorg m.b.t slachtoffers van oorlogsgeweld in Joegoslavië
ICS
Streeft dat alle kinderen, voornamelijk in plattelandsgebieden van Azië en Afrika, kind kunnen zijn
Fryske Gea. I.
Natuurbescherming in Friesland
IZB, Vereniging
Helpen van gemeenten en gemeenteleden om Christus bekend te maken, tot eer van god en heil van de mensen
Organisatie J
Missie
Jantje Beton
Aandacht besteden aan kinderen, die door omstandigheden in de verdrukking dreigen te komen
Johanniter Hulpverl.
Helpen van ouderen, zieken, sociaal zwakkeren en gehandicapten en organiseren van groepsvakanties
Johanna Kinderfonds
Inzetten voor de revalidatie van kinderen met een lichamelijke beperking
Johan Cruyff F.
Wereldwijd ondersteunen van sportprojecten voor kinderen met en zonder handicap
Juconi
Inzetten voor kinderen die leven van en op de straat in Latijns-Amerika
Organisatie K
Missie
Kerk in Nood
Ondersteunen van gelovigen over de wereld waar zij vervolgd of onderdrukt worden of in pastorale nood zijn
Kerkinactie
Helpen van mensen die in moeilijke omstandigheden moeten leven
KICI
Inzamelen tweedehands kleding en met de opbrengsten activiteiten steunen gericht op een menswaardig bestaan
Kindergeneeskundig K.
Stimuleren van de behandeling en wetenschappelijk onderzoek naar de bestrijding van kindertumoren
Kinderhulp, Fonds
Op de punten waar de jeugdzorg te kort schiet, bijspringen
KWF Kankerbestrijding
Meer mensen de strijd tegen kanker laten winnen
Kinderpostzegels, Ned.
Financieren van projecten voor kinderen tot en met 18 jaar in Nederland en het buitenland
Kleine Aarde
Kansen en mogelijkheden gebruiken om een kwalitatief hoogwaardige en duurzame leefstijl te kunnen realiseren
KNGF Geleidehonden
Geleidehonden opleiden en ter beschikking stellen aan blinden en zeer slechtzienden in Nederland
Kind, vrienden van het
Extra steun realiseren voor kinderen met kanker op het Oncologisch Centrum van az St. Radboud
Kom over en Help
Toerusting en gemeenteopbouw, diaconale hulpverlening en structureel ontwikkelingswerk in Oost-Europa
Oganisatie L
Missie
Landschap Noord-Hol.
Aankopen en beheren natuurgebieden en het beheren van gebieden van particuliere grondbezitters, overheden etc
Leger des Heils
Het evangelie van Christus te prediken en in zijn naam menselijke nood te lenigen
Leprabestrijding Pee.
Steunen plaatselijke hulpverleners op gebied van leprabestrijding, vroegtijdige opsporing lepra, voorlichting, etc
Leprastichting
Inzetten voor een wereld waarin het blijvend leed, dat lepra veroorzaakt, niet meer voorkomt en uiteindelijk uitroeit
LEPRAzending
Een professionele aanpak van leprabestrijding combineren met aandacht en liefde voor de individuele patiënt
Liliane Fonds
Verlenen van kleinschalige, persoonsgerichte hulp aan kinderen & jongeren met een handicap in ontwikkelingslanden
Limburgs Landschap
Het beschermen van natuurgebieden in Limburg
73
Appendix 4 With the CBF Hallmark Organisatie M
Missie
Maag Lever Darm St.
Maag- lever- darmziekten voorkomen, bestrijden en de gevolgen ervan verminderen
Mama Cash
Ondersteunen van nationale en internationale initiatieven van vrouwen die baanbrekend werk verrichten
Medisch Com. Ned.
Materiele hulp verlenen aan Vietnamesen en trainen, adviseren en begeleiden van lokale gezondheidsorganisaties
Mekong Eye Doctors
Helpen voorkomen van blindheid en slechtziendheid in de Mekong-regio
Memisa
Iedereen het recht bieden op goede gezondheidszorg
Mensen in Nood
Helpen van mensen die nood verkeren als gevolg van natuurrampen, armoede of andere rampen
Mercy Ships
Hoop en genezing brengen naar de allerarmsten in ontwikkelingslanden m.b.v hospitaalschepen
Milieudefensie
Nastreven v.e duurzame wereld, waarin het draagvermogen v.d aarde wordt gerespecteerd en eerlijk verdeeld
MISSIO
Mensen helpen hun geloofsgemeenschap op te bouwen en opvang en verzorging bieden aan kinderen
MAF Ned.
Luchtverbinding verzorgen voor kerken en hulporganisaties naar ziekenhuizen, vluchtelingenkampen etc.
MIVA
Pioniers ondersteunen met vervoer- en communicatiemiddelen in afgelegen gebieden
MS-Fonds
Ondersteunen en begeleiden van mensen met MS en andere demyeliniserende ontstekingachtige aandoeningen
MS Research
Financieren en stimuleren van wetenschappelijk onderzoek naar MS en het geven van voorlichting
Muziekinstrument F.
Het geven van muziekinstrumenten in bruikleen aan professionele musici en het verschaffen van renteloze leningen
Organisatie N
Missie
Natuurmonumenten
Veilig stellen van natuur, landschap en cultuurhistorie door aankoop, beheren en beschermen.
Natuur en Milieu
Inzetten voor een duurzame oplossingen voor natuur- en milieuproblemen
Nederland-Batam
Het bevorderen van sociale en medische zorg in Indonesië
Nederlandse Cystic F.
Verstrekken van informatie over Cystic Fibrosis, bieden lotgenotencontact, stimuleren wetenschappelijk onderzoek
Nelson Mandela Kind.
Het bieden van gelijke kansen aan kinderen die in een achterstandssituatie verkeren
NFSG
Steunen van verstandelijke, lichamelijk, zintuigelijke gehandicapte sporters, of sporters met chronische aandoening
Nierstichting
Inzetten voor een optimale behandeling, preventie van nierziekten en maximale kwaliteit leven voor patiënt/omgeving
NiZA
Samenwerken met mensen en organisaties in Afrika en Europa om te vechten voor een democratisch Zuid-Afrika
Noma Stichting
Bevorderen van de kennis over en het onderzoek naar noma, het voorkomen en behandelen van deze aandoening
Noordzee
Functioneren als advocaat van de zee, opstellen als lobbyorganisatie achter de schermen
Organisatie O
Missie
Ondergrondse Kerk
In de noden van gevangenen en martelaarsgezinnen voorzien
Ontmoeting
Professionele hulp bieden aan dak- en thuislozen, uitgaande van de behoeften en mogelijkheden van de client
Oogfonds Nederland
Steunen van projecten die zich bezig houden met de emancipatie van blinden en slechtzienden
Oogzorg Wereldwijd
Bijdragen aan het voorkomen en behandelen van oogaandoeningen in ontwikkelingslanden
Open Doors
Christenen steunen die wonen in landen waar zij vanwege hungeloof worden vervolgd of verdrukt
Opkikker, De
Bijdrage leveren aan de mentale energie v.e langdurig ziek kind, door het organiseren v.e leuke dag met het gezin
Oranje Fonds
Het bevorderen van betrokkenheid in de samenleving
Oude Groninger Kerke
Historische kerkgebouwen in de provincie Groningen te behouden en de belangstelling ervoor te bevorderen
Ouders, Kinderen en
Steunen en begeleiden van gezinnen met een (overleden) kind met kanker
Oxfam Novib
Mensen steunen die strijden voor hun rechten en een fatsoenlijk bestaan, streven n.e wereld zonder armoede
Organisatie P
Missie
Pallieter
Zich sterk maken voor de zorg van zieke kinderen
Pax Kinderhulp
Het lot aantrekken van kinderen in het buitenland die in moeilijke omstandigheden leven
Pax Christi Ned.
Wereldwijd werken aan vrede, verzoening en oplossing van conflicten
People's Trust
Einde maken aan de ontvoering van meisjes in Nepal, die onder valse voorwendselen worden weggelokt
Plan Ned.
De levenssituatie van kansarme kinderen, hun families en hun levensgemeenschappen blijvend te verbeteren
PRESS NOW, St.
Ondersteunen van media in conflict regio's met als doel het promoten van open en democratische samenleving
Prins Claus Fonds
Inzicht in culturen te bevorderen en de wisselwerking tussen cultuur en ontwikkeling te bevorderen
74
Appendix 4 With the CBF Hallmark Organisatie P
Missie
Prins B. Cultuur F.
Ondersteunen van natuurbehoudprojecten in Nederland d.m.v financiele bijdragen, opdrachten, prijzen en beurzen
Prinses Beatrix Fonds
Bestrijding van spierziekten, polio, de ziekte van parkinson, de ziekte van Huntington, mutiple sclerose en spasticiteit
Proefdiervrij
Streven naar de afschaffing van alle dierproeven
Psychische Gez. F.
Inzetten voor de geestelijke volksgezondheid in Nederland, voor met een psychische ziekte en hun omgeving
Organisatie Q-R
Missie
Quality of Life Gala
Verrichten van wetenschappelijk en geneeskundig onderzoek naar kanker bij kinderen
KNRM
Het redden van mensen op zee en op het ruime binnenwater in Nederland
Red een kind
Kinderen helpen in nood ongeacht achtergrond, kaste, huidskleur, religie of geslacht
Rembrandt
Werven en beschikbaar stellen van gelden voor de aankoop van kunstvoorwerpen t.b.v het openbaar kunstbezit
Reumafonds
Fondsenwerven voor de reumabestrijding in Nederland
Revalidatie Fonds
Bijdragen aan projecten die leven van mensen met een functiebeperking of chronische ziekte gemakkelijker maken
Richard Krajicek F.
Het stimuleren van sportieve activiteiten voor jongeren in wijken waar de mogelijkheden beperkt zijn
Rijksmuseum Fonds
Steun verlenen aan het rijksmuseum in de meest brede zin van het woord
Rode Kruis
Hulp verlenen aan mensen in nood
Ronald McDonald Kind.
Aan gezinnen met een ziek kind onderdak bieden dicht bij het ziekenhuis en het richten op vakantie, sport en spel
Rudolphstichting, De
Kinderen in moeilijke omstandigheden een kans geven hun leven weer op te pakken
Organisatie S
Missie
Salvatoriaanse Hulp.
Ondersteunen projecten van missionarissen, ontwikkelingswerkers ontwikkelingslanden t.b.v. plaatselijke bevolking
Save the Children
Zorgen voor directe en blijvende verbeteringen in de levensomstandigheden en toekomstperspectieven van kinderen
Simavi
Financieren projecten in Azie & Afrika, voorzien in schoon drinkwater, sanitaire voorzieningen & gezondheidszorg
Sjaak Pach St.
Vakanties organiseren voor lichamelijk gehandicapte kinderen
Slachtofferhulp
Fondsen werven voor hulpverlening aan slachtoffers van verkeer en misdrijven en geven van voorlichting
Solidaridad
Wereldwijd strijden tegen armoede en onrecht
Sonneheerdt
Vraaggestuurde dienstverlening aan mensen met een visuele beperking op het gebied van wonen, werken en leren
SOS Kinderdorpen
Weeskinderen wereldwijd opvangen en een blijvend thuis geven in hun eigen land
Spaanse Evangelische
Gods woord en de gereformeerde beginselen door te geven in Spanje en andere Spaanstalige landen
Spieren voor Spieren
Fondsenwerving met behulp van verschillende topsporters
Steunfonds Humanisme Geld werven bij particulieren voor het Humanistisch Verbond Stinafo
Een vangnet bieden voor kinderen met een handicap of chronische ziekte
Stop Aids Now!
Inzetten voor de wereldwijde bestrijding van aids
Sviatoslav
Inzetten voor kansarme zieke kinderen in Sint Petersburg en een internaat voor kinderen met polio in Tadzjikistan
Organisatie T
Missie
TEAR Fund
Steunen van projecten van lokale kerken en christelijke organisaties in Afrika, Azie en Latijns-Amerika
Terre des Hommes
Inzetten voor de rechten van kinderen wereldwijd
Texel-Vakantie gehand.
Eigenaar van het Tesselhuus, een vakantiehuis voor gehandicapte personen
Trombosestichting
Financieren van wetenschappelijk onderwijs naar het ontstaan, de gevolgen en de behandeling van trombose
Tuberculose Fonds
Internationaal bestrijden van tuberculose
Organisatie U-V
Missie
Undugu Vriendenkring
Opvang, basisonderwijs, gemeenschapsontwikkeling bieden voor mensen in Keniaanse hoofdstad Nairobi
UNICEF
Opkomen voor de rechten van kinderen en het verbeteren van hun omstandigheden in 161 ontwikkelingskanden
Utrechts Landschap
Inzetten voor behoud van het Utrecht landschap
Vastenaktie
Een duurzame toekomst geven aan mensen in derde wereldlanden, d.m.v ontwikkelingsprojecten
VBOK
Moeder, vader gelijkwaardig betrekken in voorlichting en hulpverlening onbedoelde/ongewenste zwangerschap
75
Appendix 4 With the CBF Hallmark Organisatie U-V
Missie
Verre Naasten
Instituut voor zending, hulpverlening en training van de gereformeerde kerken in Nederland
Verstandelijk gehand.
Inzetten en bieden van financiele steun voor verstandelijk gehandicapte mensen
Very Special Arts
Vertegenwoordigen van kunstenaars met een beperking
Villa Pardoes
Vakantieverblijf voor kinderen met een levensbedreigende ziekte
Vluchteling
Bieden vluchtingen in arme landen medische zorg en consultatiebureaus voor moeder onderwijs, kredieten etc
UAF
Ondersteunen van vluchtelingen bij hun studie en bij het vinden van passend werk
Vogelbescherming
Inzetten voor alle in het wild levende vogels en hun leefgebieden
Vriendenkring Ned.
Geld inzamelen voor ontwikkelingsprojecten, alsmede voor pastorale doeleinden
Vrienden Adesa
Steunen v.d lokale bevolking van Peru met educatieve, medische & sociale projecten waarin kinderen centraal staan
Vrienden van AMCHA
Fondsen werven voor Amcha Israel
Vrienden van St. Mar
Bijdrage leveren aan de gezondheidszorg in het verzorgingsgebied rond Drobo
Vrienden van De Hoop
Fondsen werven voor De Hoop, het evangelisch centrum voor verslavingszorg en hulpverlening in Dordrecht
Vrienden van Pater P.
Geld inzamelen voor projecten in het kader van materiele hulpverlening, pastorale werk in Kananga
Vrienden van het Sop
Gelden bij elkaar brengen voor begeleiding ouders, onderzoek naar behandelmethoden van kinderen in het Sophia
Organisatie W
Missie
Waddenvereniging
Inzetten voor de erkenning v.d waddenzee als internationaal belangrijk natuurgebied en verzetten tegen bedreigingen
Wakker Dier
Het verbeteren van het welzijn van dieren in de bio-industrie en het onder de aandacht brengen van misstanden
War Trauma F.
Bieden van psychosociale hulp aan getraumatiseerde slachtoffers van oorlog en systematisch geweld
War Child
Werken aan een nieuwe toekomst voor kinderen uit oorlogsgebieden
Wemos
Streven naar een wereld waarin ieder mens zijn of haar recht op gezondheid kan verwezenlijken
Wereldkinderen
Ondersteunen van projecten waarmee kinderen zonder thuis kunnen opgroeien in een gezinssituatie in eigen land
Wereld Kanker Onderz.
Preventie van kanker door gezonde eet- en leefgewoonten, geven van voorlichting en financieren van onderzoek
Wereld Natuur Fonds
Bouwen aan een toekomst waarin de mens leeft in harmonie met de natuur
Wereldouders
Een toekomst bieden aan weeskinderen in Midden- en Zuid-Amerika, door werven financiele middelen en vrijwilligers
Wilde Ganzen
Fondsen werven voor concrete en kleinschalige projecten voor kansarme in de wereld
Wings of Hope
Het ondersteunen van kinderen met een oorlogstrauma
Woord en Daad
Armoede bestrijden in Azie, Afrika en Midden-Amerika
World Population F.
Steunen van projecten in ontwikkelingslanden, om generaties in staat te stellen te beslissen over hun seksuele leven
World Servants Europ
Bouwen van huizen, scholen en klinieken in ontwikkelingslanden
World Vision
Leefomstandigheden van arme kinderen structureel te verbeteren en werken aan veilige en rechtvaardige omgeving
Wycliffe
Toeleggen op bijbelvertaalwerk en alfabetiseringswerk, t.b.v etnische minderheden
Organisatie Z
Missie
Zeehondencreche
Opvangen van zeehonden
Zeeuwse Landschap
De natuurlijke, landschappelijke en cultuurhistorische waarden in stand houden of herstellen
Z. Zendingsgenoot.
Steunen van zending en diaconaal werk in landen van de derde wereld
Zending over Grenzen
Hulp bieden aan mensen in Oost-Europa, die lijden onder de gevolgen van armoede
Zendingen G.
Zendingsorgaan ten dienste van de zendingsroeping van de kerk en van de gemeenten
Zinloos Geweld
D.m.v communicatie bijdragen aan bewustwording en mentaliteitsverandering onveiligheidsgevoelens, pesten etc
ZOA
Humanitaire hulp verlenen aan vluchtelingen, ontheemden en slachtoffers van rampen
Zonnebloem, De
Positieve bijdrage leveren aan mensen met een ziekte, handicap of gevorderde leeftijd m.a.g lichamelijke beperking
Zuid-Hollands Land.
Aankopen en beheren van natuurterreinen in Zuid-Holland
76
Appendix 5 Declaration of no Objection Organisatie
Missie
ACNS
Hulp aan groepen kinderen in nood in Sri Lanka
AIDS f. East-west, st
Ontwikkeling, implementatie en promotie van voorzieningen voor HIV/Aids-preventie in de voormalige Sovjet-Unie
Asian Eye Care
Het voorkomen en behandelen van blindheid in Azië
Baalak, st.
Ontwikkeling bieden aan werkende kinderen in Nepal zonder afbreuk te doen aan de culturele tradities
Bake for Life, st.
Jonge gehandicapten in de derde wereld een kans geven door het opzetten van bakerijen
Benen Nemen, st.
Inzetten voor mensen met een beenamputatie
Bersheba, st.
Steun verlenen op de gebieden van onderwijs, opvang verwaarloosde kinderen, stimuleren van bedrijvigheid in Z-A
Biblionef Nederland, st.
Bevorderen dat kinderen in achterstandsgebieden door zelf te lezen zich ontwikkelen en daarmee hun eigen land
Bisschop Bluyssen F.
Verstrekken van hulp aan gehandicapten, in materiele en immateriële zin
Burns Turiani, St.
Verbeteren v.d opvang, behandeling, verzorging van patiënten in een districtsziekenhuis in ontwikkelingsland
Caras Alegres, st.
Het bevorderen en verbeteren van het algemeen welzijn van vrouwen en kinderen, met name in Latijns-Amerika
Child Care Africa, st.
Ontwikkelen van kleinschalige hulpprojecten voor mensen in Afrika en Eritrea in het bijzonder
Child Future Africa, st.
Een betere toekomst geven aan weeskinderen in Afrika
Convivium, st.
Limburgers vanuit een achterstandssituatie in staat te stellen om door opleiding tot zelfontplooiing te komen
Dierenambu. Amersfoort Bevorderen van welzijn van dieren in het algemeen en in het bijzonder van gewonde, zieke of vermiste dieren Dierenambulance Hilver. Het vervoer van gevonden, gewonde of zieke dieren naar dierenarts, gespecialiseerde kliniek of opvangcentra Dieren.'sHertogenbosch Zorgen voor opvang van gevonden en zwervende huisdieren en zorgen voor de opvang van afstandsdieren Diergeneeskunde Steun bieden op het gebied van dierlijke gezondheid en veehouderij aan de minder bedeelden in de wereld Ontwik. Estella Fonds, st.
Zieke kinderen helpen, met name in ontwikkelingslanden
Eva Demaya, st.
Het verlenen van steun aan Eva Demaya Centre in Malawi
fADA, st.
Het bevorderen van tandheelkundige zorg in Afrika, in het bijzonder in Rwanda
FunCare4Kids, st.
Organiseren fundagen voor kinderen waarvan een broertje, zusje of ouders een handicap heeft, langdurig ziek is
Gaandeweg, st.
Organiseren en bekostigen van korte vakanties voor gezinnen met een kind dat kanker heeft of daaraan is overleden
Global Initiative Psy.
Het tegengaan van de politieke verwaarlozing van psychiatrie
Global Mission Ned.
Het bestrijden van slecht onderwijs en het assisteren van personen overal ter wereld
Goede Waar & co
De maatschappij in staat te stellen en te motiveren tot de aankoop mens- dier en milieuvriendelijke producten
Hospice de Patio, st.
Bieden van zorg voor mensen in hun laatste levensfase
Kalinga, st.
Inzetten voor kansarme (straat)kinderen op de Filippijnen
KankerFonds v. dieren
Het bevorderen, ondersteunen van wetenschappelijk onderzoek, behandeling van kanker bij gezelschapsdieren
Kansen voor Kinderen
Inzetten voor kansarme kinderen in Ho Chi Minh City, Vietnam
Kind en Brandwond, st.
Het aanvullen van de behandeling van kinderen met brandwonden
Luchtballon, De, st.
Iedereen in staat stellen voor hem of haar aangepaste, plezierige wijze even op adem te komen
77
Appendix 5 Declaration of no Objection Organisatie
Missie
Mama Alice, St.
De situatie van straatkinderen in ontwikkelingslanden verbeteren
Marcus van Eindhoven
Werken aan vitale Eindhovense samenleving voor burgers die zich op of over de randen v.d samenleving bevinden
Max Havelaar, st.
De afzet van Max Havelaar producten vergroten en verzorgen van publiciteit Max Havelaar keurmerk
Metakids, st.
Staan voor meer onderzoek naar stofwisselingsziekten
Oost Europa Boskoop
Hulpverlening in materiele en immateriele zin aan Oost-Europese landen
Operation Eardrop F.
Inzetten voor dove en slechthorende kinderen in Kenia
Peerke Donders, st.
Verlenen van financiele ondersteuning aan projecten op het gebied van lepra bestrijding in zuidoost Azie
Phil Fonds, st
Helpen van gehandicapte kinderen naar (speciaal) onderwijs op de Filippijnen
Piloten Z. Grenzen
Luchttransport bieden om hulpgoederen, medicamenten, patienten & hulpverleners vervoeren in ontwikkelingslanden
Projecten Zuid-Afrika
Verbetering v.d leefomstandigheden en het toekomstperspectief van kinderen, jongeren en vrouwen in Zuid-Afrika
Ptea Teuk Dong, st.
Zorg dragen dat de giften direct ten goede komen aan de zwerfgezinnen en misbruikte meisjes van Battambang
Regenboogboom, st.
Kinderen helpen die te maken hebben met ziekte, trauma of handicap
Rena, st. Save Ethiopian Children
Betalen van operatiekosten van de armste bevolkingsgroep in Indonesie Weeskinderen in Nazareth en Ethiopie opvangen en opvoeden, onderwijs geven en begeleiden naar volwassenheid
Scholenproject Cambo
Bijdrage leveren aan Cambodja door scholenprojecten gericht op arme kinderen en jongeren financieel te steunen
SOCAS
Ondersteunen van culturele activiteiten samen en met mensen met een verstandelijke handicap
Solyluna
Bieden van professionele begeleiding aan kinderen en hun ouders om zodoende hun leefsituatie te verbeteren
Source Connection, st.
Armoede bestrijden door kennisoverdracht
Strohalm, st.
Optimaliseren van duurzame mogelijkheden en het ontplooien van capaciteiten van mensen in ontwikkelingslanden
TALENT
Individuele getalenteerde en gemotiveerde arme mensen te helpen hun talenten en vaardigheden te ontwikkelingen
Thembalethu Ned.
Vanuit Nederland geld en goederen inzamelen ter ondersteuning van het werk in Thembalethu in Zuid-Afrika
Tibetanen, Hulp aan
Het helpen in stand te houden van de Tibetaanse cultuur
Vrienden van ARIE, St.
Medische zorg verlenen aan kinderen in Lima, Peru
God's Golden Acre
Bezig houden met de zorg voor kinderen die als gevolg van aids en geweld wees geworden zijn
Vrienden v KCN, st.
Het behartigen van de belangen van de patientjes en hun gezinnen van het KOC te Nijmegen
Vrienden Sint Mary's
Het bevorderen van het welzijn van de patienten van het Sint Mary's ziekenhuis te Drobo, Ghana
Vrienden van Ziburys
Helpen van scholen, ziekenhuizen en anderen in Prienai, Litouwen
Vrolijkheid, Nationale
Bieden van nieuwe ervaringen aan vluchtelingen om hun veerkracht te versterken
VSOP, vereniging
Aandacht geven en belangstelling wekken voor de problematiek rond erfelijke en/of aangeboren aandoeningen
Weeshuis Scri Lanka
De getroffen kinderen van de tsunami in Scri Lanka een betere teokomst te geven
Weeskinderen Kenia
Laat weeskinderen in Kenia delen in de Nederlandse welvaart, waardoor zij een betere toekomst tegemoet gaan
Wiegedood
Ouders vertrouwen geven bij het verzorgen van hun baby
WorldGranny, st.
Het verbeteren van de leefsituatie van ouderen in ontwikkelingslanden en andere landen waar armoede bestaat
Zeldzame ziekten f.
Het werven en ter beschikking stellen fondsen t.b.v. de preventie, diagnose en behandeling van zeldzame ziekten
Zwerfjongeren Ned.
Inzetten voor structerele verbetering van de leefsituatie van dak- en thuisloze jongeren in Nederland
78
Appendix 6 Other Organizations Organisatie A
Missie
Aangepast Vervoer in Brederwiede Accra Straatkinderen, stichting Adullam voor Gehandicaptenzorg Afrika Steunfonds Witte Paters, stichting Agape Almere, stichting Agnes Duyndam stichting Agrinas Aids Patienten, stichting Steun Opvang Aktie Benin, stichting Alertis Amahoro, stichting Amaidhi, stichting Amazone Kinderen, stichting Amigos de San Juan de Flores, Stichting Amivedi, Stichting Ananda Bhavan, Stichting Ank van Vlissingen Fonds, Stichting Anna Poot, Stichting Annahuis Diaconaal Centrum Breda Antwoord, Stichting Aprisco, Stichting Assistentiehond Nederland, Stichting Aye Borri, Stichting Ayubowan, Stichting
Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Ondersteunen personen/instellingen m.b.t moeilijk opvoedbare kinderen Assistentie en advies op het gebied van plattelandsontwikkeling buiten Ned. Geen gegevens Bevorderen volksgezondheid in Benin Inzetten voor de bescherming van de beer en zijn leefgebied Helpen en assisteren van kinderen in Rwanda Steun geven aan kleinschalige ontwikkelingsprojecten in Zuid-India Hulp bieden aan armlastigen in het Amazone gebied van Bolivia Bijdragen aan de structurele ontwikkeling van het dorp San Juan de Flores Registratie van gevonden en vermiste huisdieren in Nederland Effectief hulp verlenen aan mensen in de armste streken van India Geen gegevens Bevorderen opleiden verpleegkundigen & verloskundigen in ontwikkelingslanden Gestalte geven aan de diaconale opdracht van de kerk Het vervullen van de bijbelse opdracht Bouwen van sociale voorzieningen in Brazilie Opleiden van honden, om mensen met een beperking van dienst te kunnen zijn Geen gegevens Belangen behartigen van arme kinderen & ouderen in Sri Lanka & zuiden van India
Organisatie B
Missie
B'ulah, Stichting Balans, Vereniging Balikpapan Orangutan Survival Bart Foundation, Stichting Beatrixoord Noord-Nederland, Stichting Bernhard Stichting, Prins Beter ter Been, Stichting Betuwe Wereldwijd, Stichting Bevordering (SLO) Bichis Bukkos, Stichting Bijbels Openluchtmuseum Bijbelvereniging v/h Nederlandse Gideons Bijzonder Vakantiewerk, Stichting Bijzondere Commissie v. Gehandicapten Bijzondere Noden Bisschop Bekkers, Stichting Bomenstichting Bond tegen het vloeken, Stichting Bottercuyl v.h welzijn van Gehandicapten BRAINtrain
Stichten van communitieten om tot geestelijke ontspanning en ontplooiing te komen Belangen behartigen van ouders met ontwikkelings-, gedrag en leerstoornis kinderen Fondsen werven om projecten voor Orang-oetans te steunen Helpen van zieke of gehandicapte mensen hun ambities te vervullen Steunen projecten & onderzoek m.b.t handicap, chronische ziekte, tuberculose Behartigen belangen van militairen kon. marine, kon. landmacht, kon. luchtmacht Geen gegevens Gestalte geven aan solidariteit tussen mensen hier en in ontwikkelingslanden Geen gegevens Geen gegevens Fondsen werven voor het bijbels openluchtmuseum Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Op lokaal niveau opkomen voor de bomen Geen gegevens Geen gegevens Kinderen met een hersenbeschadiging een optimale kans op ontwikkeling geven
79
Appendix 6 Other Organizations Organisatie C
Missie
Calcutta Rescue Nederland, Stichting Cambodja Childrenfund Overijssel Campagne voor Leiden, Stichting Canzibe Steunfonds, Stichting Care Hulp voor Gehandicapte Kinderen CareChild, Stichting Catharina Halkes Fonds, Stichting Catharina Marion Deurloo, Stichting Centrum Lektuurvoorziening M&K Charité, Stichting Chiapas Indianen, Stichting Child Care Afrika, Stichting Child Surgery - Viet Nam, Stichting Childrens Homes Dharan, Stichting Christelijke Oranjestichting 'Irene' Christine Revell Children's Home Trust Circus Elleboog, Stichting Clat Nederland, Vereniging Claudia & Friends, Stichting Colombine, Stichting Colour4Kids, Stichting Connect International, Stichting Contact Oost-Europa, Stichting
De allerarmsten in en rondom Kolkata & West Bengalen te ondersteunen Hulp en scholing bieden aan kinderen in Cambodja Verzorgen van sponsoractiviteiten & werven van fondsen voor Universiteit Leiden Gezondheiszorg in ontwikkelingsgebieden van Zuidelijk Afrika bij de mensen brengen Geen gegevens Verlenen van materiele hulp en ondersteuning aan kinderen in ontwikkelingslanden Onderwijs & onderzoek m.b.t theologie in stand houden en bevorderen Geen gegevens Geen gegevens Inzetten voor het welzijn van een ander in Wit-Rusland Inzetten voor de inheemse bevolking Kinderen in de Hoorn van Afrika een beter bestaan bieden Het in stand houden van een lokale organisatie en zo kinderen te kunnen helpen Verschaffen van voeding, onderdak en onderwijs aan kinderen in Nepal Christelijke oranjestichting te Urk Bieden van zorg aan mishandelde, verstoten, misbruikte kinderen in Kaapstad Jeugdcircus, die een verscheidenheid aan activiteiten organiseerd voor alle kinderen De Nederlanders betrekken & beinvloeden bij omstandigheden in Latijns-Amerika Richten op natuurbescherming d.m.v natuureducatie en armoedebestrijding (India) Vakantiehuis 'Colombinehuis' voor kinderen die toe zijn aan een ontspannen periode Kleur brengen in het leven van weeskinderen Steunen van kleinschalige zelf-hulp projecten in ontwikkelingslanden Hulpverlening aan kerkelijke gemeenten & particulieren in Roemenie & Hongarije
Organisatie D
Missie
Daniëlle, Stichting Diabetesvereniging Nederland Dieren Opvangcentrum Schagen Dieren, Nederlandse Stichting Hulp aan Dierenambulance Gouda e.o. (DAGO) Dierenambulance Nijmegen e.o. Dierenasiel Deventer e.o. Dierenbelang Hoeksche Waard, Stichting Dierenleed, Stichting Dierentehuizen voor Leiden en omstreken Diergeneeskundigvervoer Gelderse Vallei Dipjoti Nepal, Stichting Down's Syndroom, Stichting Duinbehoud, Stichting Duniya, Stichting Dutch Foundation for Ladakhi Nuns Duurzame Samenleving Papua Barat DVR Stichting Dyslexie Fonds, Stichting
Laatste wensen van ongeneeslijk zieke kankerpatienten vervullen (18jr-28jr) Behartigen van de belangen van mensen met diabetes Zorg dragen voor de opvang, verzorging & herplaatsen van zwerf- en afstandsdieren Inzetten om het lot van dieren te verbeteren Vervoeren van gewonde, zieke en gevonden dieren Helpen van individuele dieren in nood Bezig houden met de opvang van zwerf- en afstandsdieren Exploiteren van het dierenasiel in Numansdorp Het bevorderen van de eerbied voor al wat leeft De stichting exploiteert het dierenasiel 'Stevenshage' Het geneeskundig vervoer van kleine huisdieren en hun verzorgers De armste mensen in Nepal steunen hun levensomstandigheden te verbeteren Bijdragen aan de ontwikkeling en ontplooiing van mensen met Downsyndroom Opkomen voor de belangen van natuur en landschap langs Nederlandse kust Toegankelijk maken van medische zorg voor de armsten van Varanasi Het werk van de Ladakh Nuns Association ondersteunen Aandacht voor Papua Barat, met als doel structurele financiele steun Monumentenzorg, natuurbehoud en het welzijn van dieren Bevorderen en uitvoeren van wetenschappelijk onderzoek betreffende dyslexie
Organisatie E
Missie
Een school in Togo, Stichting Egelopvang Zoetermeer e.o., Stichting El Principio, Stichting Elckerlijck, Landelijke Stichting Elly's Kids Foundation, Stichting Emmaus Beeklaan Emmaus Bilthoven, Vereniging Emmaus Friesland, Stichting Emmaus Gouda, Stichting
Geld bijeenbrengen voor de bouw van een particuliere school in Lome, Togo Hulpbehoevende egels opvangen en verzorgen Verbeteren leefomstandigheden van mensen in Midden- en Zuid-Amerika Maatschappelijk bewustzijn rondom palliatieve terminale zorg ontwikkelen Levensomstandigheden verbeteren van kinderen in kinderrechtenloze landen Ontwikkelingsprojecten steunen van armen in ontwikkelingslanden Ontwikkelingsprojecten steunen van armen in ontwikkelingslanden Ontwikkelingsprojecten steunen van armen in ontwikkelingslanden Ontwikkelingsprojecten steunen van armen in ontwikkelingslanden
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Appendix 6 Other Organizations Organisatie E
Missie
Emmaus Haarzuilens, Stichting Emmaus Langeweg, Stichting EO-Metterdaad, Vereniging Estrela Nova, Stichting Evangelisatie Elisa, Stichting Ex-change The Profit of Learning Exodus, Stichting
Ontwikkelingsprojecten steunen van armen in ontwikkelingslanden Ontwikkelingsprojecten steunen van armen in ontwikkelingslanden Fondsenwerving voor christelijke projecten over de hele wereld Armoedeproblematiek aanpakken in de krottenwijken van Sao Paulo Geen gegevens Organiseren van hulp en samenwerking doormiddel van expertise en capaciteit Dienstbaar zijn voor lokale en regionale Exodus instellingen
Organisatie F
Missie
Fair Trade Assistance, Stichting Familiehuis Nijmegen, Stichting Federatie Paardrijden Gehandicapten Federatie Stotteren, Stichting Nederlandse Femi, Stichting Fibrose Kinderen op Kamp, Stichting Filadelfia Zorgverlening, Stichting Flash, Stichting Projecten Flevoland helpt Oost Europa, Stichting F. Academisch Kindercentrum Nijmegen Friends Indeed, Stichting FSHD, Stichting Fugelpits Lauwersmar, Stichting
Structurele armoedebestrijding Geen gegevens Bevorderen van het paard- en ponyrijden door gehandicapten Informatie geven over preventie, behandeling en diagnostiek van stotteren Onderwijs voor het kind, dat uitgaat van de eigenheid van het kind Organiseren van vakanties etc voor personen die lijden aan Cystic Fibrosis Begeleiden van mensen met een verstandelijke handicap Geen gegevens Regionaal hulp verlenen in Oost-Europa Geen gegevens Het verbeteren van de leefomstandigheden van kansarme kinderen overal ter wereld Fondsen werven t.b.v. wetenschappelijk onderzoek naar de oorzaken van FSHD Vogelasiel
Organisatie G
Missie
Gambibgo Ghana, Stichting Gay & Lesbian Switchboard Nederland Gehandicapt Kind Jemen, Stichting Gehandicapten, Voorzieningen voor Gehrels Vereniging Gelderse Blinden Stichting Gelderse Blinden Vereniging Gered Gereedschap voor Zelfstandigheid Geven om Jong Leven, Stichting Gezamenlijke Militaire Fondsen, Stichting Gezinsadoptie Jales, Stichting Gezondheidszorg Anders Beleefd Ghana, Stichting Help Grass Root Relief International Stichting
Geen gegevens Informeren over activiteiten voor homoseksuele mannen en vrouwen in Nederland Steun bieden aan het Al Eman Rehabilitation Instituut Geen gegevens Organiseren van cursorische activiteiten, studiedagen en conferenties Behartigen van blinden belangen Behartigen van blinden belangen Gereedschap inzamelen, opknappen en opsturen naar ontwikkelingsprojecten Vakantiedag organiseren voor oncologische patiënten van Dophia Kinderziekenhuis Bevorderen van het verlenen van steun aan behoeftige militairen Mogelijk maken van scholing voor kinderen in de armste klassen Organiseren van bijzondere projecten voor zorgorganisaties Projecten steunen op het gebied van onderwijs en gezondheidszorg Geen gegevens
Organisatie H
Missie
Handicap, Scholing en Arbeid, Stichting Hannah's Child Foundation, Stichting Happy Gift, Stichting Hart voor Suriname, Stichting Hartewensen, Stichting Fonds Helen Dowling Instituut Helen Keller Stichting Helias, Stichting Hellabeem, Stichting Help Oekraïne, Stichting Help Oost-Polen, Stichting Helping Hands, Stichting Homeless Child, Stichting Honingraad, Stichting De
Geen gegevens Opkomen voor de (ex)kindsoldaten van Uganda Geld inzamelen in tijdelijke restaurants voor projecten voor onze verre naaste Internationale hulp ontwikkelingswerk Vervullen van grote en kleine wensen van mensen met een beperking Begeleiding bieden aan mensen met kanker en hun naasten Bevorderen/behartigen belangen/welzijn voor doofblinden en doofslechtzienden Steunfonds voor antroposofische projecten in Midden- en Oost-Europa Fondsenwerving t.b.v het Sri Lanka Hellabeem Project Geen gegevens Oostelijk gebied van Polen te helpen na de ramp in de kerncentrale (Tsjernobil) Geen gegevens Straatkinderen een kans bieden op een betere toekomst Verbeteren leven van mensen met kanker en hun naasten in West-Brabant
81
Appendix 6 Other Organizations Organisatie H
Missie
Hoogeland Zorggroep Hoop voor Albanië, Stichting HoPe Nederland, Stichting Hospice Groep Liemeer-Nieuwkoop HADAL, Stichting Hulp aan weeskinderen in Nepal, Stichting Hulp ter Plaatse aan Kinderen in Kroatië Hulp voor Nepal, Stichting Hulp voor Wezen en Gebrekkigen Afrika Hulpactie Blinden Zuster Madeleine Hulpfonds Oost-Europa/Azië, Stichting Hulpverlening Christenen in Roemenië Humana-Slavonska, Stichting Humanis Recytex, Stichting Humanitaire Hulp Don Kozakken Stichting Humanitaire Hulp Kinderen Oekraïne
Geen gegevens Bevorderen van materiele en geestelijke welzijn van het Albanese volk Indianen in het hoogland kans bieden hun lot in eigen hand te nemen Mensen in hun laatste fase zo lang mogelijk in hun eigen omgeving te laten Geen gegevens Verzorging, huisvesting en opleiding mogelijk maken van 91 weeskinderen in Nepal Noodhulp aan kinderen en alle gezindten in Kroatië Fondsen werven t.b.v het Nepal Orthopeadic Hospital Geen gegevens Geen gegevens Geen gegevens Brengen van geestelijke en materiele hulp in Roemenië Geen gegevens Geen gegevens Geen gegevens Geen gegevens
Organisatie I
Missie
ICFON, Stichting IFAW IMBA Children's Home, Stichting Innoveren met Zorg, Stichting Intercare, Stichting Intermobiel, Stichting Internationaal Hulpfonds (IHF), Stichting International Child Care Fund Holland ISAO Interserve Nederland, Stichting Islamic Relief Nederland, Stichting Islamitisch Centrum Nederland, Stichting ISOB Foundation
Ondersteunen van ontwikkelingsprojecten Verbeteren van het welzijn van dieren in de wereld Financiële en materiele steun verlenen aan een weeshuis project in Zimbabwe De kwaliteit van leven verbeteren van mensen met een handicap Bijdragen aan de ontwikkeling van geestelijke gezondheidszorg in Joegoslavië Minder mobiele en bedlegerige jongeren kans bieden met elkaar in contact komen Verlenen van hulp, waarbij de Vrije Schoolpedagogie het uitgaanspunt vormt Behoeftige kinderen in Kibaale helpen Ondersteunen wetenschappelijk onderzoek naar Alzheimer Prediking van het evangelie over de hele wereld bevorderen Verbetering van de levensomstandigheden van de zwaksten in samenleving Hulp bieden aan de in Nederland verblijvende en wonende moslims Bieden van schoolboeken en andere onderwijsbenodigdheden in Zuid Ethiopië
Organisatie J
Missie
Jan van der Waalfonds, Stichting Jeevan Jyot Nederland (SJJN), Stichting Jemima, Stichting Jepie Pikin, Stichting Jeugdbuitenverblijven, Stichting Jeugdsportfonds Nederland, Stichting Johannes Wier Stichting Jubilee Campaign Nederland, Stichting Juntos, Stichting
Geen gegevens Ondersteunen van de basisschool met kinderhuis Jeevan Jyot Opvangen, verzorgen etc van gehandicapte kinderen in Bethlehem Kinderen helpen in Amsterdam Zuid-Oost Accommodaties beschikbaar stellen aan verenigingen, scholen en instellingen Scheppen van mogelijkheden voor kinderen van arme ouders Bezig houden met de relatie tussen gezondheidszorg en mensenrechten Richten op verbetering van onderdrukte of vervolgde christenen Bevorderen, uitoefenen en onder aandacht brengen van de naastenliefde
Organisatie K
Missie
Kalipha, Stichting Kanker Instituut (NKI) Kanker, Stichting Nationaal Fonds tegen Kasih Bunda Kattenzorg, Vereniging Kennemerland Oost-Europa, Stichting Kessler Stichting, StichtingSteunfonds KIMON Kinderdorpen Manado en Usakos Kinderen in Nood, Stichting Kinderen in Satu-Mare (KIS), Stichting
Werven van sponsors in Nederland om onderwijsprojecten in Gambia te ondersteunen Kanker bestrijden d.m.v patiëntenzorg, onderzoek en onderwijs Wetenschappelijk onderzoek stimuleren en financieren naar preventie van kanker Geen gegevens Welzijn van katten te bevorderen Geen gegevens Geen gegevens Wereldwijd kinderen in nood helpen Geen gegevens Verlenen van hulp aan kinderen die in een noodsituatie verkeren Hulp verlenen aan kansloze tieners in Satu Mare Roemenië
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Appendix 6 Other Organizations Organisatie K
Missie
Kinderen met Progeria, Stichting voor Kinderen van Bulgarije, Stichting Kinderen van een Vader Wereldwijd Kinderen van Oeganda, Stichting Kinderhulp Afrika, Stichting Kinderhulp Beregszasz, Stichting Kinderhulp Bodhgaya, Stichting Kinderhulp, Stichting Internationale Kinderkampen Delftsche Zwervers Kindermisbruik, Samen Sterk tegen Kindermishandeling, Voorkoming van Kinderoncologische Vakantiekampen Kinderparadijs 'De Vrije Teugel', Stichting Kindertehuis Las Palmas, Stichting Kindertehuis Soweto, Stichting Kindertehuizen Roemenië, Stichting Hulp Klaartje Derks voor Kisumu, Stichting Komitee Twee, Stichting Koningskind, Vereniging dit Korrelatie, Stichting KoZon, Stichting Kune Zuva, Stichting Kuychi, Stichting
Geen gegevens Ondersteunen van kinderen in Bulgarije die in tehuizen wonen Geen gegevens Het geven van financiële en educatieve hulp aan kinderen van Oeganda Kinderen te voorzien in hun basis behoeftes Hulp aan kinderen Bevorderen kwaliteit van leven van kastenloze kinderen + Ouders in Bodhgaya Entameren van liefdadigheidsactiviteiten voor de opvang van kinderen Organiseren van kinderkampen Verlenen van noodzakelijke hulp aan geselecteerde instanties Geen gegevens Organiseren van vakantiekampen en dagtochten voor kinderen met kanker Geen gegevens Geen gegevens (dag)Opvang bieden voor geestelijk en lichamelijke gehandicapte kinderen (Soweto) Het steunen van kindertehuizen in Roemenie Ondersteunen in behoeften van (aids)weeskinderen in Kisumu Geen gegevens Ondersteunen van mensen met een beperking en hun naasten Geven van hulp, informatie en advies op het gebied van gezondheid, zorg en welzijn Goedkoopste manier van koken op zonne-energie verspreiden in ontwikkelingslanden Mensen in Afrika, die het door omstandigheden moeilijk hebben, helpen Ondersteunen van het project Ninos del Arco Iris van Helena van Engelen in Peru
Organisatie L
Missie
L.E. Patiënten, Nationale Vereniging Land Ontwikkelings Project Bangladesh Landelijk fonds Mensen onder Dak Landelijk Jongeren Project, Stichting Landelijke India Werkgroep, St. Landelijke Stichting Rouwbegeleiding Leven met Kanker, Stichting Lieve Engeltjes, Stichting Limburgse Bedevaarten, Organisatie LIMOR Little Philippines, Stichting Local Heroes, Stichting Luister- en Braillebibliotheek, Nederlandse Lusekelo Zambia, Stichting Lusulu, Stichting
Verstrekken van deskundige en eerlijke voorlichting o.a. Verschaffen van elemtaire services in Bauphal Ondersteunen van organisaties die daklozen volwassenen en jongeren helpen Geen gegevens Inzetten voor de kansarmen in India Geven van informatie, publicaties, en voorlichting over rouw Hulp geven aan nabestaanden (kanker) d.m.v gesprekken Contactgroep voor mensen die te maken hebben met het verlies van een kind Organiseren van verzorgde reizen naar Lourdes Hulp verlenen aan mensen die geen onderdak hebben of die dreigen te verliezen Geen gegevens Ondersteunen van projecten in Afrika Toegankelijk maken van literatuur voor visueel gehandicapten, slechtzienden, etc Verbeteren van de levensomstandigheden in samenwerking met plaatselijke bevol. Geen gegevens
Organisatie M
Missie
Maha Mata Nederland, Stichting Malaika Kids Nederland, Stichting Mali, Stichting Manege 't Roessingh, Gehandicapten Manege zonder Drempels, Stichting Masizakhe, Stichting Matthias, Stichting ME-Fonds, Stichting Medeleven Gedupeerden t.g.v. Misdrijf Mens en Samenleving, Stichting Mens zijn voor de Mensen, Stichting Mensenrechten- Oorlogsslachtoffers Milieukontakt Oost-Europa, Stichting
Helpen van kinderen en gehandicapten in ontwikkelingslanden Weeskinderen in Tanzania een toekomst geven, onderdak bieden Geen gegevens Mensen met een lichamelijke en/of geestelijke handicap kunnen hier paard rijden Meervoudige gehandicapten het plezier van paard rijden geven De ontwikkelingskloof tussen arm en rijk helpen te dichten Mogelijk maken van zelfstandig wonen met begeleiding voor (jonge) autisten Stimuleren van wetenschappelijk onderzoek naar de ziekte ME Geen gegevens Voor mensen zijn die moeten omgaan met ziekte en tegenspoed Geen gegevens Geen gegevens Samenwerken met NGO's op milieuvraagstukken in Europa en Azië
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Appendix 6 Other Organizations Organisatie M
Missie
Mirjam in Malawi, Stichting MIXT, Stichting Interculturele Projecten Moments of Joy, Stichting MOV Acht, Stichting Mutanyana Weru, Stichting
Het (financieel) ondersteunen van projecten onderwijs en gezondheidszorg Geen gegevens Momenten van blijdschap creëren voor mensen die in moeilijke omstandigheden leven Geen gegevens De continuïteit van het centrum "Mutanyana Weru" in Mozambique ondersteunen
Organisatie N
Missie
Najjar Stichting Namaste, Stichting Nationaal Geschenk Mensenrechten Arg. Nationaal Kruisleger, Stichting Nationale Reclasseringsactie Nederland-Roemenië, Stichting Nederlands Cultuurlandschap Nederlandse Vereniging voor Narcolepsie Nes Ammim Nederland, Stichting Nieuw-Guinea, Stichting NIGZ-Donorvoorlichting, Stichting Noma Stichting, Nederlandse Nomzano Fre School Zuid Afrika Nooit meer Rood Nederland, Stichting Noordzee, Stichting De NVVE
Geld inzamelen voor de behandeling, onderzoek en voorlichting over Crigler-Najjar Financieel steunen van kansarme, niet adoptabele kinderen ter plaatse Steun aan slachtoffers/ nabestaanden van de militaire dictatuur 1976-1983 Bevordering van verspreiding van evangelie aan mensen die niet bereikt worden Geld bijeenbrengen in het belang van het reclasseringswerk Geen gegevens Zichtbaar houden van eeuwenoude agrarische cultuurgeschiedenis Behartigen van de belangen van de Narcolepsie-patienten Het steunen van de Nes Ammim Israël Geen gegevens Bevorderen van het afstaan van organen en weefsels voor transplantatie Bevorderen van het de kennis over en het doen van onderzoek naar Noma Verbeteren van leefomstandigheden van mensen in Afrika (townships) Adviescentrum voor een schuldenvrij en spaarzaam leven Onafhankelijke milieuorganisatie, die functioneert als advocaat van de zee Bevorderen van de toepassing en acceptatie van een vrijwillig levenseinde
Organisatie O
Missie
On Wheels, Stichting Ontwikkelingshulp Zuid Azië, Stichting Ontwikkelingswerk Theo Kiewiet Oost Europa Vriezenveen, Werkgroep Opala, Stichting Opdat Zij Allen Een Zijn, Stichting Open Oog, Stichting Operatie Mobilisatie, Stichting Opvang van ex-gedetineerden Orange Babies, Stichting Ormus, Stichting Osteoporose Stichting Oud in Afrika, Stichting Our Little Roses Nederland Overijsselse Zieken en Bejaarden Omroep
Mensen die lijden aan een ernstige spierziekte plezier geven in aangepaste omgeving Hulp bieden aan kinderen van Bhakti Luhur in Indonesië Realiseren van ontwikkelingsprojecten in India, Nepal en Kenia Geen gegevens Geen gegevens Geen gegevens Geen gegevens Hoop brengen aan mensen op aarde Geen gegevens Zwangere vrouwen met HIV en hun baby's in Afrika te helpen Geen gegevens Bekendheid geven aan de mogelijkheden osteoporose te voorkomen/behandelen Steunen projecten van HelpAge in Kenia en Oeganda Ondersteunen van hulp aan vrouwen in verdrukking in ontwikkelingslanden Verzorgen van uitzendingen in tehuizen, instellingen en bij mensen thuis
Organisatie P
Missie
Pallieter, Stichting Papoea Steunfonds, Stichting Papoeajeugd naar school, Stichting Papua Cultureel Erfgoed, Stichting Parkinson Fonds, Stichting Internationaal Partera, Stichting Partnership Foundation, Stichting Pater Schlooz, Stichting PAZ-Holandesa, Stichting Fundación Phelps-Stichting voor Spastici, Dr. W.M. PIT Protestants Interkerkelijk Thuisfront Pola van der Donck, Stichting Posttraumatische Dystrofie Patiënten
Sterk maken voor de zorg van zieke kinderen Geen gegevens De kinderen in het zuiden van Irian Jaya helpen onderwijs te volgen Toegankelijkheid en kennis over Papua erfgoedin Nederland te vergroten Verrichten/bevorderen onderzoek naar de oorzaken/behandeling van Parkinson Financiële steun, advies, facilitieten en onderwijs verlenen in niet-Westerse landen Hulp bieden aan straatkinderen in India Fondsen werven t.b.v. kleinschalige projecten met een maximaal sociaal rendement Verlenen van medische en sociale hulp aan kinderen zonder economische bronnen Belangstelling wekken voor het probleem van spasticiteit bij kinderen Welzijn bevorderen van alle Nederlandse militairen Realiseren van een dorp in Zambia voor de opvang van weeskinderen Bekendheid geven aan het ziektebeeld posttraumatische dystrofie
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Appendix 6 Other Organizations Organisatie P
Missie
Primaire Levensbehoeften Arme Landen Prithipura Infant Home, Stichting Projecthulp Yojana, Stichting
Geen gegevens Geen gegevens Steunen van kleinschalige ontwikkelingsprojecten
Organisatie R
Missie
Radboudstichting WOF Rajori, Stichting Recreatie Gehandicapten Breda, Stichting Recreatie Gehandicapten, Stichting Reikende Hand, Stichting De Reinaerde, Stichting Respect, Stichting Revalidatie Hulp, Stichting Roemeense Kinderhulp, Stichting Roemenie Hulp De Kempen, Stichting Rokpa Holland, Stichting Rozalia, Stichting Rupingh, Stichting
Hoger onderwijs in een brede betekenis stimuleren Het bevorderen van dorpseconomieen in Irian Jaya Geen gegevens Geen gegevens Geen gegevens Steun bieden aan mensen met een verstandelijke handicap Ondersteuning bieden aan straatkinderen en gezondheidsprojecten, Oost-Afrika Kleinschalige hulp verlenen in ontwikkelingslanden op gebied van gezondheidszorg Lot aantrekken van Roemeense bevolking na de val van Ceaucescu Verlenen van hulp aan de bevolking van Roemenie Hulp aan zieken, daklozen, bejaarden, en mensen in geestelijke nood bieden Bezig houden met hulpverlening in de voormalig Oostbloklanden Hulp bieden aan de bevolking van het Indonesische eiland Flores
Organisatie S
Missie
Sahelp, Stichting Saint Francis' Hospital/Medical Support Salvatoriaanse Gezinsadoptie, Stichting Samaritan's Purse Nederland, Stichting Samen aan Tafel, Stichting Samen Verder, regio Eindhoven, Stichting Sanghimala, Stichting Sarcoïdose Belangenvereniging Ned. Sarvodaya Nederland, Stichting SCEER Schildpaddencentrum Nederland, Schutse, Stichting Fondsenwerving Serviam, Stichting Seva Network Foundation, Stichting Sharif, Stichting Shishu Niketan, Stichting Sint Martinus Nederland, Stichting Sint Rafael te 's-Gravenhage Sint-Jan, Stichting Nationaal Monument Slachtoffers Nieuwjaarsbrand Volendam S. Medische Begeleiding Oorlogsgetrof Sociale Hond voor Gehandicapten Ned. SOHA, Stichting SOS Ontwikkelings Samenwerking Spaarnestad Fotoarchief, Stichting St. John Hospital Ghana, Stichting St. Luke's Hospital Malawi, Stichting Sterrekind, Stichting Steun aan Kinderen Overzee (SAKO) Steun Nederland, Stichting Tot Steun Ontheemde Koerden, Stichting Steun Vrouwen Participatie, Stichting Steunfonds Kindertelefoon Amsterdam Steungroep AVD Togo
Praktische hulp geven aan de mensen in de Sahel Medische verzorging bieden aan de mensen in het district Katete Geen gegevens Het geven van nood- en ontwikkelingshulp overal ter wereld Geen gegevens Geen gegevens Educatieproject voor kansarme jongeren in Nepal Bevorderen van kennis over de ziekte sarcoidose Ondersteunen van een aantal projecten van Sarvodaya Sri Lanka Activeren, stimuleren en financieren wetenschappelijk onderzoek naar dwarsleasie Opvangcentrum voor schildpadden Geen gegevens Geen gegevens Bestrijden van armoede en bevorderen emancipatie in Hindoestaanse landen Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Steunen van het St. Luke's Hospital in Malawi Ontwikkelen van synergie tussen kindergeneeskunde en informatietechnologie Hulp bieden aan kinderen in ontwikkelingslanden (onderwijs en gezondheidszorg) Geen gegevens Koerdische ontheemden, financieel, humanitair en cultureel te ondersteunen Geen gegevens Geen gegevens Geen gegevens
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Appendix 6 Other Organizations Organisatie S
Missie
STIGEHA Stimul, Stichting Streven doet Herleven Support Group Luanda/Jinja, Stichting Suwa Setha Nederland, Stichting Sviatoslav, Stichting Switzar's Jeugdwerk Brasil, Stichting
Geen gegevens Fondsen werven voor projecten voor gehandicapten in Rusland Geen gegevens Geen gegevens Geen gegevens Fondsen werven om hulp te kunnen bieden aan kinderen in Rusland Geen gegevens
Organisatie T
Missie
Tamara, Stichting Tanzania Stichting Tilburg Tender Love & Care, Stichting Tesselhuus, Stichting Theater Orkest, Stichting Nederlands Thomas Stichting voor Jongeren Tibet naar School, Stichting Tibet-Fonds 'Dolma', Stichting Tileng, Stichting Time to turn, Stichting Timon Tio Loiro, Stichting To Be Worldwide Tropenbos International, Stichting Tubereuze Sclerosis Nederland, Stichting Turkse Vrouwen Vereniging Hoogvliet
Geen gegevens Geen gegevens Geen gegevens Groepsaccomodatie aangepast voor lichamelijk gehandicapte mensen Geen gegevens Geen gegevens Onderwijs en leefomstandigheden van Tibetaanse kinderen verbeteren in Tibet Hulp bieden aan Tibetaanse vluchtelingen Geen gegevens Geen gegevens Hulpverlening aan mensen in nood Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens
Organisatie U - V
Missie
Undugu Vriendenkring Nederland Vajra, Stichting Vakantiecentrum Prins Willem Alexander Valscherm, Stichting Van Lohuizen Syndroom (CMTC) Vanderes, Stichting Very Special Arts Nederland, Stichting Verzetsmuseum Amsterdam, Stichting Vicki Brown, Stichting Vink Stichting, Jan Viseu De Sus, Stichting Vlinderstichting VNB Nationale Bedevaarten, Vereniging Voorkom, Stichting Vrede Hulp Midden-Oosten, Stichting Vreugdezaaiers Nederland, Stichting de Vrienden Maaszicht, Stichting Vrienden van de Bijbel, Stichting Vrienden van de Trappenberg, Stichting Vrienden van EFO, Stichting Vrienden van Eirene in Nederland Vrienden van het Indisch Huis, Stichting Vrienden van het Parelhuis, Stichting Vrienden Rotterdams Phil. Orkest Vrienden van Leekerweide, Stichting Vrienden Neve Shalom/Wahat Al-Salam Vrienden van Titus Brandsma, Stichting Vrouwenopvang Amsterdam, Stichting
Helpen in de stad Nairobi, in de breedste zin Geen gegevens Geen gegevens Geen gegevens Bevorderen van het welzijn van mensen die lijden aan het "Van Lohuizen syndroom" Geen gegevens Bevorderen van kunst gemaakt door mensen met een beperking Fondsen werven voor het Amsterdams verzetsmuseum Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Projecten onder Joden en Palestijnen opzetten en ondersteunen Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Steunen van het Rotterdams Philharmonisch Orkest Geen gegevens Geen gegevens Geen gegevens Geen gegevens
86
Appendix 6 Other Organizations Organisatie U - V
Missie
Vrouwenpastoraat Sexualiteit en Geweld VSO Nederland, Stichting VU Medisch Centrum Fonds, Stichting
Geen gegevens Bestrijden van armoede, achterstand en maatschappelijke uitsluiting in Ontw. Land Fondsen werven t.b.v het VU medisch centrum
Organisatie W
Missie
Wamas, Stichting Wandafonds Wandelplatform-LAW, Stichting Week voor de Nederlandse Missionaris Weeraba, Stichting Wees- en Ziekenhuis Puduthurai India Welzijn Wajir, Stichting Wereldwinkel Partners, Stichting Werkgroep Ont.samenwerking Limmen Werkgroep Urgenta, Stichting Wings of Support, Stichting World Partners, Stichting
Geen gegevens Hulp aan Poolse Spastische Kinderen Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Geen gegevens Bevorderen ontwikkelingssamenwerking door verstrekken van informatie Bezig houden met ontwikkelingswerk in Oost-Europa Geen gegevens Lokale initiatieven ondersteunen in ontwikkelingslanden m.b.t ondernemerschap
Organisatie X - Y
Missie
XminY Solidariteitsfonds, St Youth for Christ Nederland, Stichting Ypsilon YWCA - Nederland, Vereniging
Inzetten voor structurele, economische, politieke en maatschappelijke veranderingen Geen gegevens Hulp bieden aan familieleden van mensen met schizofrenie of psychose Geen gegevens
Organisatie Z
Missie
Zieke Kind in Beweging, Stichting Het ZIEN Zuster Andrea Zusters Augustinessen van Sint Monica Zutphen steunt Nicaragua, Stichting
Geen gegevens Blindheidbestrijding Ontwikkelingslanden Geen gegevens Geen gegevens Ontwikkelingsinitiatieven in Villa Sandino (Nicaraqua) ondersteunen
87
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