Last night I spent rather more hours than I care to admit worrying about money. (If you want to know why, look at the Expansion section of our web site at www.benedictinenuns.org.uk and, as our American cousins say, go figure.) I tried the usual monastic method of beating insomnia, i.e. praying, but when that didn’t work decided to listen to the World Service. There I heard an interesting programme which examined how non-profits measure their performance.
Many of us look at income and expenditure but neglect to ask whether the objects of a Charity are really being attained, and if so, how well — in business terms, how efficiently. It’s possible to show a good financial statement yet be poor at fulfilling the Charity’s objects without actually failing to do so.
Naturally, I started to think about our own Charity. Given the slenderness of our resources, human as well as material, I think we can make a good case for ourselves: monastic life is lived with fervour; we welcome people to the monastery and online, both of which require considerable time and effort; we run Veilaudio as a free service to the blind and visually impaired, etc, etc. but still there is no way in which we can actually measure what we do. Like everyone else we are reduced to an annual Statement of Accounts and Report to the Charity Commission.
Our annual report contains facts and figures, a statement of aims and objectives and our own self-assessment as to how well or otherwise we met them. It gives a good picture of how the year has been spent, but it provides no real indication of what you might call the “efficiency” of our Charity. The question becomes even more interesting when one starts to compare other Charities operating in the same area, for example, all monastic Charities perhaps, or all those active in retreat work.
It would take a much better mathematician than I am to work out a way of comparing the relative efficiency of a big Charity and a small one, but I’m sure the results would be thought-provoking and, in some cases, surprising.
There are some things that cannot be quantified, especially where the work of a Charity is concerned, but amid all the talk of “best practice” and “standards” for this and that, the regulations we are all obliged, with good reason, to observe, I can’t help wondering whether the child’s question is still the one most worth answering. “Why a cow?” asks much more than “what is this cow’s milk yield?” Something to ponder, perhaps, during my next sleepless night.