Sustainability in non-profit sector: a case study about debt in non-profit institutions in Aveiro

Abstract

This paper reflects on the sustainability of Private Social Solidarity Institutions in the district of Aveiro through the analysis of financial reports submitted to Social Security. The study was carried out between April and May 2013 in Aveiro, involving data collection and processing, the creation of indicators related to institutional characterization, utilization and economic-financial status, and subsequent data analysis. The results show institutions that are mainly community-oriented, with high utilization rates, no significant levels of indebtedness, strong financial dependence on Social Security, and social response costs mainly associated with the children’s sector. In the current socioeconomic context, such dependence is expected, and in the absence of construction works, indebtedness ratios tend to present lower values in institutional budgets.