Business case in word format to be deliver to board of directors. CPA PEP case

1. Business case – Northern Regional Healthcare Foundation
Northern Regional Healthcare
Foundation
Class: ACCT 5800 Strategy and Governance
Student name: Rocio Llamas
Student ID: 9303
Date: July 21, 2023

2. To: Northern Regional Healthcare Foundation, Board of Directors
From: Rocio Llamas, CPA
Date: July 21, 2019
Subject: Analysis of Donation and Campaign Success for the Northern Regional Healthcare
Foundation.
Dear Board of Directors,
The purpose of this memo is to inform you of the results of the analysis of the donations over the
past two years, as well as the success of the fundraising campaigns and the recommendations to
address the identified issues.
Upon reviewing the data a few issues have been identified, the key issues include limitations in
data analysis, stagnation in donor support and why they have been falling recently it is important
to identify the factors that lead to this and prepare a new strategy to attract new donors and
maintain the ones we have. If the donations continue dropping the Foundation will not be able to
fulfil its mission.
My recommendation is to enhance Data Utilization and Integration by implementing measures to
improve data accuracy and prevent duplicate donor entries. Conducting a donor feedback survey
can provide valuable insights to understand donor preferences. Target Younger Donors with Social
Media Campaigns, and Learn from Successful Campaigns, including analyzing the strategies and
elements of successful campaigns like Radio-Thon and Tomorrow's Leaders - Capital Campaign to
replicate their success.
If you have any questions, please do not hesitate to contact me.
Rocio Llamas, CPA
CPARLA@GMAIL.COM
604-123-1234

3. Table of Contents
1. Introduction................................................................................................................................. 1
1.1 Scope......................................................................................................................................... 1
1.2 Background................................................................................................................................ 1
2. Major issue Identification............................................................................................................ 1
2.1 Issue# 1 Limitation using Data for Analysis. ........................................................................ 1
2.2 Issue #2. Stagnation in donor support. ............................................................................... 2
2.3 Issue #3 Decline in Fundraising Campaigns......................................................................... 2
3. Discussion.................................................................................................................................... 3
3.1 Overview of the number and types of donors.................................................................... 3
3.2 Individual donors, and the impact on the Foundation's future. ......................................... 3
3.3 Campaign Success Evaluation.............................................................................................. 3
3.4 The potential of the future campaigns................................................................................ 4
4. Recommendations....................................................................................................................... 4
4.1 Recommendation 1. Data utilization and integration ......................................................... 4
4.2 Implementing campaigns for Youngs .................................................................................. 4
5. Appendices.................................................................................................................................. 5
5.1 Appendix A. TASK 1 Answers table...................................................................................... 5
5.2 Appendix Task 2................................................................................................................... 6
5.2.1 Pie chart total gift by campaign................................................................................... 6
5.2.2 Pie chart total gift by campaign and year.................................................................... 7
5.2.3 Column chart, Gift amount by campaign and year ..................................................... 7
5.2.4 Stack column chart, Campaign donations by donor type .................................................. 8

4. 1
1. Introduction
1.1 Scope
The purpose of this report is to discuss Northern Regional Healthcare Foundation strategic options
and how it should proceed in order to meet its goals. This analysis will provide to the board of
directors with a clear understanding of the current situation and analyze the options available to
the company and provide a recommendation on how to proceed.
1.2 Background
The Northern Regional Healthcare Foundation supports the capital and operating needs of several
hospitals and clinics in Northern Saskatchewan. However, in the past two years the donations have
stagnated and declined, it is important to identify the factors that lead to this and prepare a new
strategy to attract new donors and maintain the ones we have. If the donations continue dropping
the Foundation will not be able to fulfil its mission.
2. Major issue Identification
2.1 Issue# 1 Limitation using Data for Analysis.
The Foundation has primarily used the 20 years of historical donor data for mailing purposes,
limiting its potential for deep analysis, also restricting the understanding of the donor and growth
opportunities.
Unfortunately for this report, if we could have access to all historical data, we could have done a
better analysis of the data in Power BI. Along with the small amount of data, there are duplicates
Donors ID, creating an issue to determine exactly the amount of this in power BI and generating a
few discrepancies. Although discrepancies in data exist, we can proceed with the available data.
Nowadays if we could have access to all the data, we could predict better strategies for the future
of each campaign and help the foundation with the current situation of stagnation.

5. 2
2.2 Issue #2. Stagnation in donor support.
The board of directors are concerned about the reasons why donations have been stagnated and it
could be due to demographics appearing to play a role in donor behaviour, and it’s critical to
maintain a good relationship with existing donors.
As mentioned by the board of directors the demographic is a critical consideration due to most of
the donors being in Saskatoon the largest city of in Saskatchewan.
Quantitative analysis (Appendix 1)
The historical data from 2017 and 2018 from Appendix 1, demonstrates that the foundation
received a total of 6,002 donations from 5,450 different donors, this tells us that only 552 are
repeat donors which is only 10% of the total donors. Analyzing the data, it shows that the type of
donors that gift more money are the Companies, with a total gift amount of $2.6 Million, while
Individuals are in second place with $1.4 Million. In addition, by analyzing the individual donors,
we realized the majority of donors are Females with a median age of 50 years old, which raises the
question of why the males and the youngest are not responding to the campaigns.
2.3 Issue #3 Decline in Fundraising Campaigns.
The Foundation runs five fundraising campaigns a year, each of which is designed to engage
different donor groups companies, Foundations, Individuals and Organizations. The foundation
does not receive feedback from its donors so it's unlike now to generate a good strategy.
Quantitative analysis (Appendix 2)
These campaigns generate approximately $2.5 million annually, but that has been falling recently
to 2.3 Million.
By analyzing the data, we can realize that the most successful campaign was the Radio-Thon, but it
has been decreasing from $1.5 Million in 2017 to 1.3 Million in 2018, moreover, the Tribute giving
campaign decreased from $323K in 2017 to $103K in 2018, this could be due to the number of
donors dropped 53% from 133 to 87 respectively. The Fall gala decreased from $253K to $145K but
increased the number of donors from 10 to 13, which lead us the average donation per person has
been dropped. Finally, the last campaign decreasing is The Golf, which decreased from $89k in
2017 to 34K in 2018, this could be due to the number of donors decreasing 55%, from 81 to 52
respectively.
On the other hand, Tomorrow’s Leaders campaign increase the donations from $90k in 2017 to
$654k in 2018 and maintained the number of donors from 15 to 14 respectively. And Finally, the
Holiday appeal increase from $25k in 2017 to 81K in 2018, this could be due to the number of
donors increasing from 227 to 256 respectively.

6. 3
3. Discussion
3.1 Overview of the number and types of donors
The foundation has received a total of 6,002 donations from 5,450 different donors over the
past two years. The largest group of donors are the Individuals contributing 96% of the number
of donors. Company donors represent 3.4%, and Organizations, Foundations and Unknown
donors represent 0.6% of the total donors.
The Foundation's best donors, in terms of contribution amounts, are predominantly
"Companies" accounting for 55% of the total gift amount with a total of $2.6 Million, while the
"Individuals" donors contribute 29.7% representing a total of $1.4 Million, Foundation
contributes 9.1% representing a total of $425K, and the other smaller groups Organization and
unknown, have contributed 6.2% of the total gift amount.
Furthermore, our analysis mentioned that most individuals’ donors are Females with a median
age of 50 years old.
3.2 Individual donors, and the impact on the Foundation's future.
As mentioned in the previous discussion the “Individuals” are the largest group of donors,
however, the total of donors is decreasing 12% year over year, comparing the numbers of 2017
which were 2,848 to 2018 which were 2,535. During this analysis, the largest decrease has
been in females.
As shown in our appendix 2.4 the individuals are more attracted to donate to the Radio-Thon
and Tribute giving campaigns, than in the others.
3.3 Campaign Success Evaluation
The Northern Regional Healthcare Foundation has conducted six different campaigns in the
past two years: Radio-Thon, Tomorrow’s Leaders – Capital Campaign, Tribute Giving, Fall Gala,
Golf, and the Holiday Appeal.
During the last two years, the most successful campaign contributing 61% has been Radio-
Thon with a total of $2.85 Million. Followed by the Tomorrow’s Leaders – Capital Campaign
contributing 16% with a total of $0.74 million. Tribute Giving contributed 9.17% of the total
with $0.43 million. The Fall Gala obtained 8.56% with a total of 0.4 million. On the other hand,
Golf and the Holiday Appeal were less successful, contributing 2.68% $0.12 million and 2.3%
$0.11 million respectively.

7. 4
3.4 The potential of the future campaigns
Now the facts have been exposed, a promising revelation emerges which is the Tomorrow’s
Leaders – Capital Campaign that has experienced significant growth, increasing potentially
from $90K in 2017 to $654K in 2018. It is crucial for us to closely analyze the strategies used
during this successful campaign and explore the elements that contributed to it. Replicating
these strategies across other campaigns could be the key to finding and ensuring greater
success in the future for all the campaigns.
4. Recommendations
4.1 Recommendation 1. Data utilization and integration
One of the problems faced during this analysis is that we don’t have enough data to predict the
future of the campaigns.
The data provided has some errors that need to be addressed, this could be solve by adding a rule
in the database that will stop the creation if a duplicate donors ID is used.
Also implementing surveys to get feedback from donors, in order to proceed with a better strategy
to keep current donors, addressed their concerns and keep them for future campaigns.
Improving the database is essential to provide data-driven insights keep track of the campaigns
performance and identify issues. Identifying any knowledge gaps will help in tailoring presentations
and reports in a straightforward manner for future reports.
4.2 Implementing campaigns for Youngs
One of the issues faced by the foundation is that most of the donors are 50+ years old, by
implementing strategies like social media campaigns, could increase exponentially the number of
younger donors due to the use of social media for this generation.

8. 5
5. Appendices
5.1 Appendix A. TASK 1 Answers table

9. 6
5.2 Appendix Task 2.
5.2.1 Pie chart total gift by campaign

10. 7
5.2.2 Pie chart total gift by campaign and year
5.2.3 Column chart, Gift amount by campaign and year

11. 8
5.2.4 Stack column chart, Campaign donations by donor type