A social enterprise is an organization that applies commercial strategies to maximize improvements in human and environmental well-being, rather than maximising (sic) profits for external shareholders. Social enterprises can be structured as a for-profitor non-profit, and may take the form of a co-operative, mutual organization, a social business, or a charity organization.[1]

Triple bottom lineFrom Wikipedia, the free encyclopedia

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The triple bottom line (abbreviated as TBL

or 3BL, and also known as people, planet,

profit or the three pillars[1]) captures an

expanded spectrum[further explanation needed] of

values and criteria for measuring

organizational (and societal) success:

economic, ecological, and social.

Full cost accountingFrom Wikipedia, the free encyclopedia

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Full cost accounting (FCA) generally refers to the

process of collecting and presenting

information — about environmental, social, and

economic costs and benefits/advantages

(collectively known as the "triple bottom line") -

for each proposed alternative when a decision is

necessary. It is a conventional method of cost

accounting that traces direct costs and allocates

indirect costs.

An Entrepreneurial Continuum Basic Fee for Service: Using existing NFP program

capacity and charging for some or all services to some or all clients

NFP/DBA Using existing capacity to undertake more aggressive marketing of program services to non program populations

Wholly Owned Subsidiaries: Often building on existing capacity but forming a new company usually to deal with tax consequences

Self Standing Social Enterprise Development of a separate social enterprise that is either free standing or operated as a wholly owned subsidiary.

Considerations and Preparation Attorney and Account who know and understand the

issues

What do your articles of incorporation say about your proposal?

A Business Plan http://www.sba.gov/category/navigation-structure/starting-managing-business/starting-business/how-write-business-plan

Evaluation of Risk and your ability to sustain losses

Culinary Arts Workforce Development program Community Action agency has large commercial kitchen

on premise – historically providing “soup kitchen” meals.

Using CSBG grant, develop a workforce development program providing Work readiness (a national certification) and ServSafe (also a natl. certification)

CSBG supports Chef/instructor and employment specialist

Program has developed an additional source of revenue by selling lunches to in house staff.

Working on business plan to develop a catering operation to continue the program beyond grant funding.

Cattaraugus Community Action, Inc. DBA Energy Solutions Company Certificate of incorporation amended to include

purposes: energy and housing w/o reference to income

Responds to state driven efforts to improve home energy performance with subsidies and requiring “Energy Star” and BPI capacity

At incomes just about WAP limits, NYSERDA subsidies and sliding scale fees.

Albany Housing Partnership DBA Community Realty Developed to bridge the gap between housing

counseling and the actual purchase process

Functions as a buyer’s broker on behalf any buyer

Revenue derived from commissions

http://www.nhi.org/online/issues/143/communityrealty.html

http://www.yourownhome.org/

Cattaraugus Rural Housing Corp

Wholly owned for profit subsidiary of not for profit housing organization.

Formed to be the partner in tax credit deals and developed as a Property Management firm.

Trading services with a similar not for profit CRHC providing property management and the partner provides construction management.

Becomes licensed real estate broker and takes on outside accounts.

Council Services Plus

Wholly owned subsidiary of the New York Council of Not For Profits

Council Historically offered Insurance Programs as a member benefit

Moves to create insurance brokerage specifically for not for profits

"In theory, there is no difference between theory and practice. But in practice, there is."

- Yogi Berra