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<PerformancePlanOrReport xmlns="urn:ISO:std:iso:17469:tech:xsd:PerformancePlanOrReport" Type="Performance_Plan">
  <Name>Strengthening Nonprofit Effectiveness and Sustainability</Name>
  <Description>A report to improve understanding of nonprofit conditions and support actions that strengthen nonprofit leadership, workforce capacity, organizational resilience, funder engagement, and public impact.</Description>
  <OtherInformation>Submitter's Note: This Performance Plan/Report has been inferred by ChatGPT from the Center for Effective Philanthropy's State of Nonprofits 2026 report. Performance indicators documented in the report have been retained where possible. Baseline values reflect conditions reported by nonprofit leaders. Where the report does not establish specific performance targets, target results have been expressed qualitatively to highlight desired directions for improvement and opportunities for future target-setting.</OtherInformation>
  <StrategicPlanCore>
    <Organization>
      <Name>Center for Effective Philanthropy</Name>
      <Acronym>CEP</Acronym>
      <Description>CEP provides data, feedback, programs, and insights intended to improve philanthropic effectiveness and strengthen the nonprofit sector.</Description>
      <Stakeholder StakeholderTypeType="Person">
        <Name>Seara Grundhoefer</Name>
        <Role>
          <Name>Co-Author</Name>
          <RoleType>Performer</RoleType>
        </Role>
      </Stakeholder>
      <Stakeholder StakeholderTypeType="Person">
        <Name>Elisha Smith Arrillaga, Ph.D</Name>
        <Role>
          <Name>Co-Author</Name>
          <RoleType>Performer</RoleType>
        </Role>
      </Stakeholder>
      <Stakeholder StakeholderTypeType="Person">
        <Name>Ellie Buteau, Ph.D.</Name>
        <Role>
          <Name>Co-Author</Name>
          <RoleType>Performer</RoleType>
        </Role>
      </Stakeholder>
    </Organization>
    <Vision>
      <Description>A resilient, effective, sustainable, and trusted nonprofit sector
capable of advancing the public good despite changing social,
political, and economic conditions.</Description>
    </Vision>
    <Mission>
      <Description>To improve understanding of nonprofit conditions and support actions that strengthen nonprofit leadership, workforce capacity, organizational resilience, and public impact.</Description>
    </Mission>
    <Goal>
      <Name>Leadership</Name>
      <Description>Strengthen the well-being, effectiveness, and sustainability
of nonprofit leadership.</Description>
      <Identifier>84E953F8-A4DB-44BD-A78B-17AEF9488C9A</Identifier>
      <SequenceIndicator>1</SequenceIndicator>
      <Objective>
        <Name>Burnout</Name>
        <Description>Reduce factors contributing to executive burnout and
leadership attrition.</Description>
        <Identifier>3A4A85A9-011D-4C3C-B3A5-25E028B9BE3D</Identifier>
        <SequenceIndicator>1.1</SequenceIndicator>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>1.1.1</SequenceIndicator>
          <MeasurementDimension>High Burnout Concern</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>1E6A4631-E18A-45A3-8F5E-0AA9EF000C91</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Reduced</DescriptorValue>
              <Description>Reduce the percentage of nonprofit CEOs reporting burnout as very much a concern.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>46</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage of nonprofit CEOs reporting burnout as very much a concern.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>1.1.2</SequenceIndicator>
          <MeasurementDimension>No Burnout Concern</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>72833D2C-9979-42B5-97F7-C8E3F83DEC1A</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Increased</DescriptorValue>
              <Description>Increase the percentage of nonprofit CEOs reporting burnout is not a concern.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>9</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage of nonprofit CEOs reporting burnout is not a concern.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
      </Objective>
      <Objective>
        <Name>Support</Name>
        <Description>Improve availability of professional, organizational, and peer-support resources.</Description>
        <Identifier>D9C7A3DB-46B8-4D60-8CE5-E72F6167027F</Identifier>
        <SequenceIndicator>1.2</SequenceIndicator>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>1.2.1</SequenceIndicator>
          <MeasurementDimension>Staff Burnout</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>730FAA49-BC98-4546-B4CC-5EA9311BCEF2</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Reduced</DescriptorValue>
              <Description>Reduce the percentage of nonprofit leaders reporting that staff burnout significantly impacts staff.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>25</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage reporting staff burnout significantly impacts staff.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>1.2.2</SequenceIndicator>
          <MeasurementDimension>Burnout Impact</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>142BDFC3-D422-4393-9745-37C4F0E4101F</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Reduced</DescriptorValue>
              <Description>Reduce the percentage of nonprofit leaders reporting that staff burnout moderately or significantly impacts staff.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>65</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage reporting staff burnout moderately or significantly impacts staff.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
      </Objective>
    </Goal>
    <Goal>
      <Name>Workforce Sustainability</Name>
      <Description>Improve nonprofit organizations' ability to recruit, retain, support, and develop staff.</Description>
      <Identifier>4D0CC9D6-1EB3-492F-B4A8-F74862BED533</Identifier>
      <SequenceIndicator>2</SequenceIndicator>
      <OtherInformation>The report documents substantial workforce-related challenges,
including staffing shortages, burnout, recruitment difficulties,
and concerns regarding staff well-being. Baseline values are
drawn from nonprofit leader survey responses reported in the
State of Nonprofits 2026 report. Future editions of the report
could strengthen performance reporting by establishing explicit
targets for workforce sustainability, retention, recruitment,
and organizational health.</OtherInformation>
      <Objective>
        <Name>Recruitment &amp; Retention</Name>
        <Description>Improve the ability of nonprofits to attract and retain qualified personnel.</Description>
        <Identifier>7C789D2A-C232-467A-A0D8-CB1FD1FB897A</Identifier>
        <SequenceIndicator>2.1</SequenceIndicator>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>2.1.1</SequenceIndicator>
          <MeasurementDimension>Staffing Challenge</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>6D8564C7-7841-4D5C-875C-8FD4C8478051</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Reduced</DescriptorValue>
              <Description>Reduce the percentage of nonprofit leaders identifying staffing as a major organizational challenge.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>45</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage of nonprofit leaders identifying staffing as a major challenge.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>2.1.2</SequenceIndicator>
          <MeasurementDimension>Staffing Reductions</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>54FD2FBB-71B8-4121-A224-2083A8A76E18</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Reduced</DescriptorValue>
              <Description>Reduce the percentage of organizations reducing staffing because of financial pressures.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>29</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage of organizations reporting staff reductions.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
      </Objective>
      <Objective>
        <Name>Well-Being</Name>
        <Description>Reduce staff stress and improve morale, engagement, and organizational health.</Description>
        <Identifier>53E95861-20C0-44D5-A4C5-6D1FBFDBB156</Identifier>
        <SequenceIndicator>2.2</SequenceIndicator>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>2.2.1</SequenceIndicator>
          <MeasurementDimension>Well-Being Concerns</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>AB4C3295-82C7-4C95-949F-C0D0034B4A06</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Reduced</DescriptorValue>
              <Description>Reduce concern regarding staff well-being.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>38</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage of nonprofit leaders expressing concern regarding staff well-being.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>2.2.2</SequenceIndicator>
          <MeasurementDimension>Well-Being</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <Identifier>A240C79B-039A-4F77-80FF-1B0862E18920</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Reduced</DescriptorValue>
              <Description>Reduce concern regarding board well-being and capacity.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>22</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage of nonprofit leaders expressing concern
regarding board well-being and capacity.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
      </Objective>
    </Goal>
    <Goal>
      <Name>Organizational Resilience</Name>
      <Description>Improve nonprofits' ability to adapt successfully to changing operating and financial conditions.</Description>
      <Identifier>0A718FF5-01EC-42CC-8595-B66B271A71BA</Identifier>
      <SequenceIndicator>3</SequenceIndicator>
      <Objective>
        <Name>Capabilities</Name>
        <Description>Strengthen capabilities for innovation, collaboration, restructuring, and strategic adaptation.</Description>
        <Identifier>6471441F-6256-446C-B932-4CADF5465112</Identifier>
        <SequenceIndicator>3.1</SequenceIndicator>
        <PerformanceIndicator ValueChainStage="Output" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>3.1.1</SequenceIndicator>
          <MeasurementDimension>Fundraising</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>905067B5-792F-421E-9928-05BC2BAE9C6C</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Maintained</DescriptorValue>
              <Description>Maintain or improve active fundraising efforts supporting organizational sustainability.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>40</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage reporting active fundraising as the most important action taken in response to current conditions.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
        <PerformanceIndicator ValueChainStage="Output" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>3.1.2</SequenceIndicator>
          <MeasurementDimension>Partnerships &amp; Collaboration</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>97E2A384-D740-47A2-ADEE-88C29A9EDA6B</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Increased</DescriptorValue>
              <Description>Increase productive partnerships and collaborations.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>50</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage initiating new partnerships or collaborations.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
      </Objective>
      <Objective>
        <Name>Continuity</Name>
        <Description>Sustain mission delivery despite operational and environmental disruptions.</Description>
        <Identifier>C3FB9216-2D9F-4AC6-A9F2-1220FCF141B5</Identifier>
        <SequenceIndicator>3.2</SequenceIndicator>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>3.2.1</SequenceIndicator>
          <MeasurementDimension>Service Reductions</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>88C781DB-5D99-418E-AED2-292D0642BB79</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Reduced</DescriptorValue>
              <Description>Reduce service reductions attributable to financial pressures.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>26</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage reporting service reductions.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>3.2.2</SequenceIndicator>
          <MeasurementDimension>Demand</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>025B7A95-C10A-4B1B-9521-0455A432584D</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Addressed</DescriptorValue>
              <Description>Improve organizational capacity to meet increased demand for services.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>73</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage reporting increased demand for services.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
      </Objective>
      <Objective>
        <Name>Financial Adaptation</Name>
        <Description>Strengthen financial sustainability through diversification, cost management, and resource stewardship.</Description>
        <Identifier>BB3C226B-5922-4C5C-AA7A-DC4320807874</Identifier>
        <SequenceIndicator>3.3</SequenceIndicator>
        <PerformanceIndicator ValueChainStage="Output" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>3.3.1</SequenceIndicator>
          <MeasurementDimension>New Donors</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>F2438097-D149-43B1-B8E8-147F2D4C6584</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Pursued</DescriptorValue>
              <Description>Pursue funding from new donors and funders.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>88</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage considering pursuit of funding from new donors or funders.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
        <PerformanceIndicator ValueChainStage="Output" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>3.3.2</SequenceIndicator>
          <MeasurementDimension>Engagement</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>CA624938-8AA3-4BBF-8A16-E3434B3667DD</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Maintained</DescriptorValue>
              <Description>Maintain and strengthen engagement with existing donors and funders.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>77</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage considering increased engagement with existing funders and donors.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
        <PerformanceIndicator ValueChainStage="Output" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>3.3.3</SequenceIndicator>
          <MeasurementDimension>Reserves</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>BE5FA04A-8988-49EB-AF8F-56BCA70B38E8</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Managed</DescriptorValue>
              <Description>Manage reserve funds strategically to sustain operations.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>44</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage considering use of reserve funds.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
      </Objective>
      <Objective>
        <Name>Technology</Name>
        <Description>Leverage technology to improve organizational effectiveness and sustainability.</Description>
        <Identifier>AE1AE1F9-A1AA-4C69-AC6C-53E4A85698EC</Identifier>
        <SequenceIndicator>3.4</SequenceIndicator>
        <PerformanceIndicator ValueChainStage="Output" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>3.4.1</SequenceIndicator>
          <MeasurementDimension>AI</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>80207676-E240-4925-91B7-264A7DF80158</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Evaluated</DescriptorValue>
              <Description>Evaluate appropriate uses of AI tools to improve efficiency and reduce operational costs.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>20</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Percentage considering use of AI tools to reduce operational costs.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
      </Objective>
    </Goal>
    <Goal>
      <Name>Sector Understanding</Name>
      <Description>Improve understanding of nonprofit conditions, challenges, and opportunities.</Description>
      <Identifier>99D64D54-F384-45B6-BE4A-782320EC13E5</Identifier>
      <SequenceIndicator>4</SequenceIndicator>
      <OtherInformation>The report documents numerous findings regarding leadership
burnout, workforce pressures, funding uncertainty, service
demand, financial adaptation, collaboration, and organizational
resilience. However, the report does not currently specify
metrics for the extent to which its findings are subsequently
used by funders, policymakers, nonprofit organizations, or
other stakeholders. Additional measures could be specified to
track awareness, dissemination, usage, and resulting actions.</OtherInformation>
      <Objective>
        <Name>Data</Name>
        <Description>Gather and analyze information on nonprofit experiences, operating conditions, and emerging trends.</Description>
        <Identifier>5917567C-1311-41CC-897C-8D233FB6764B</Identifier>
        <SequenceIndicator>4.1</SequenceIndicator>
        <OtherInformation>The State of Nonprofits 2026 report is based on survey responses
from 380 nonprofit leaders. The survey achieved a response rate
of 43 percent. These values provide a baseline for future
measurement and trend analysis.</OtherInformation>
        <PerformanceIndicator ValueChainStage="Input" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>4.1.1</SequenceIndicator>
          <MeasurementDimension>Survey Responses</MeasurementDimension>
          <UnitOfMeasurement>Percent</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>642A1CD4-965A-4E6B-A22D-49E3D675DC58</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Increased</DescriptorValue>
              <Description>Increase participation in future survey efforts.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>43</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Survey response rate.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
        <PerformanceIndicator ValueChainStage="Input" PerformanceIndicatorType="Quantitative">
          <SequenceIndicator>4.1.2</SequenceIndicator>
          <MeasurementDimension>Participating Organizations</MeasurementDimension>
          <UnitOfMeasurement>Number</UnitOfMeasurement>
          <DescriptorName>Status</DescriptorName>
          <Identifier>903B2C8A-A5AB-4D8C-AB6B-3C9C2C7F9779</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Increased</DescriptorValue>
              <Description>Increase the number of nonprofit organizations participating in future surveys.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <NumberOfUnits>380</NumberOfUnits>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>Number of nonprofit leaders responding to the survey.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
      </Objective>
      <Objective>
        <Name>Knowledge</Name>
        <Description>Communicate findings to funders, policymakers, nonprofit
leaders, and the public.</Description>
        <Identifier>FCB9B082-34EB-40E8-AAD5-884E4A8B780D</Identifier>
        <SequenceIndicator>4.2</SequenceIndicator>
        <PerformanceIndicator ValueChainStage="Output" PerformanceIndicatorType="Qualitative">
          <SequenceIndicator>4.2.1</SequenceIndicator>
          <MeasurementDimension>Findings</MeasurementDimension>
          <DescriptorName>Status</DescriptorName>
          <Identifier>9E5CA293-E65E-464F-9993-E240F695500E</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Published</DescriptorValue>
              <Description>Publish findings concerning nonprofit conditions, trends,
and emerging challenges.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>State of Nonprofits 2026 report published.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Qualitative">
          <SequenceIndicator>4.2.2</SequenceIndicator>
          <MeasurementDimension>Findings</MeasurementDimension>
          <DescriptorName>Status</DescriptorName>
          <Identifier>7D2441D7-3DA4-4734-A801-9F9CCD2EF311</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Used</DescriptorValue>
              <Description>Use findings to improve understanding of nonprofit conditions
and inform philanthropic decision-making.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>The report was produced to inform funders about nonprofit
conditions and needs.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
      </Objective>
    </Goal>
    <Goal>
      <Name>Funder Engagement</Name>
      <Description>Strengthen productive relationships between nonprofits and their funders.</Description>
      <Identifier>483F3631-EF24-40CB-B55D-E39B418498E2</Identifier>
      <SequenceIndicator>5</SequenceIndicator>
      <OtherInformation>This goal highlights one of the most important opportunities
for improvement identified by the report. While the report
provides extensive measures of nonprofit conditions, it does
not currently measure corresponding changes in funder awareness,
behavior, funding flexibility, responsiveness, or support.
Future editions could strengthen accountability and learning
by specifying indicators for those outcomes.</OtherInformation>
      <Objective>
        <Name>Awareness</Name>
        <Description>Improve funder awareness of nonprofit operating realities, challenges, opportunities, and needs.</Description>
        <Identifier>E532BF2F-163A-47B8-B4C8-1FB38CB1D4D0</Identifier>
        <SequenceIndicator>5.1</SequenceIndicator>
        <OtherInformation>The report was expressly developed to help funders understand
conditions within the nonprofit sector. However, it does not
provide measures of funder awareness, understanding, or use
of the findings.</OtherInformation>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Qualitative">
          <SequenceIndicator>5.1.1</SequenceIndicator>
          <MeasurementDimension>Awareness</MeasurementDimension>
          <DescriptorName>Status</DescriptorName>
          <Identifier>F5789360-B420-47A2-A250-F907C3A6ADFF</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Improved</DescriptorValue>
              <Description>Improve funder awareness of nonprofit conditions and needs.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>No measure specified in the report.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
      </Objective>
      <Objective>
        <Name>Support</Name>
        <Description>Encourage funding practices aligned with nonprofit needs and circumstances.</Description>
        <Identifier>FF47515F-8B67-439D-8BAE-CA242D5A25BC</Identifier>
        <SequenceIndicator>5.2</SequenceIndicator>
        <OtherInformation>The report documents nonprofit concerns regarding funding
uncertainty and financial pressures but does not directly
measure the extent to which funders modify their practices
in response to the findings.</OtherInformation>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Qualitative">
          <SequenceIndicator>5.2.1</SequenceIndicator>
          <MeasurementDimension>Alignment</MeasurementDimension>
          <DescriptorName>Status</DescriptorName>
          <Identifier>FD814CDC-2014-4F95-911D-A3E20BECF841</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Improved</DescriptorValue>
              <Description>Improve alignment between funding practices and nonprofit needs.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>No measure specified in the report.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Qualitative">
          <SequenceIndicator>5.2.2</SequenceIndicator>
          <MeasurementDimension>Flexibility</MeasurementDimension>
          <DescriptorName>Status</DescriptorName>
          <Identifier>C318A8CD-A328-46A9-9BBA-10D036A6ED6B</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Increased</DescriptorValue>
              <Description>Increase availability of flexible and responsive funding.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>No measure specified in the report.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
      </Objective>
    </Goal>
    <Goal>
      <Name>Public Recognition</Name>
      <Description>Increase awareness of the value and contributions of nonprofit organizations.</Description>
      <Identifier>2AE7E566-3E31-4C91-A40D-A8134E62EFE7</Identifier>
      <SequenceIndicator>6</SequenceIndicator>
      <OtherInformation>The report makes a compelling case that nonprofit organizations
play critical roles in addressing community needs, particularly
during periods of economic, social, and political uncertainty.
However, it does not include measures of public awareness,
public trust, public support, civic engagement, volunteerism,
or charitable participation. These omissions highlight
opportunities for future measurement and reporting.</OtherInformation>
      <Objective>
        <Name>Understanding</Name>
        <Description>Improve recognition of nonprofits' role in serving communities and advancing the public good.</Description>
        <Identifier>993EAD37-748E-48FE-BF97-2634B04145E7</Identifier>
        <SequenceIndicator>6.1</SequenceIndicator>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Qualitative">
          <SequenceIndicator>6.1.1</SequenceIndicator>
          <MeasurementDimension>Recognition</MeasurementDimension>
          <DescriptorName>Status</DescriptorName>
          <Identifier>C175EC4A-3ABB-4969-9773-40ABAB4CAFF1</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Increased</DescriptorValue>
              <Description>Increase public recognition of nonprofit contributions.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>No measure specified in the report.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
      </Objective>
      <Objective>
        <Name>Support</Name>
        <Description>Foster durable public support for nonprofit institutions and civil society.</Description>
        <Identifier>764225D4-3659-4173-89DF-4E7504439D91</Identifier>
        <SequenceIndicator>6.2</SequenceIndicator>
        <PerformanceIndicator ValueChainStage="Outcome" PerformanceIndicatorType="Qualitative">
          <SequenceIndicator>6.2.1</SequenceIndicator>
          <MeasurementDimension>Public Support</MeasurementDimension>
          <DescriptorName>Status</DescriptorName>
          <Identifier>2F303EFC-A65F-4C5D-A02C-5665A587D6F5</Identifier>
          <MeasurementInstance>
            <TargetResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>Increased</DescriptorValue>
              <Description>Increase public support for nonprofit organizations and their missions.</Description>
            </TargetResult>
            <ActualResult>
              <EndDate>2026-12-31</EndDate>
              <DescriptorValue>Baseline</DescriptorValue>
              <Description>No measure specified in the report.</Description>
            </ActualResult>
            <ActualResult>
              <EndDate>2027-12-31</EndDate>
              <DescriptorValue>TBD</DescriptorValue>
            </ActualResult>
          </MeasurementInstance>
        </PerformanceIndicator>
      </Objective>
    </Goal>
  </StrategicPlanCore>
  <AdministrativeInformation>
    <Identifier>F8EC3890-9C1C-4673-98C8-0214E0735794</Identifier>
    <PublicationDate>2026-06-07</PublicationDate>
    <Source>https://cep.org/wp-content/uploads/2026/05/CEP_State_of_Nonprofits_2026_FNL.pdf</Source>
    <Submitter>
      <Identifier>240F20BF-24CB-4E67-AD98-93BD975C7422</Identifier>
      <GivenName>Owen</GivenName>
      <Surname>Ambur</Surname>
      <EmailAddress>Owen.Ambur@verizon.net</EmailAddress>
    </Submitter>
  </AdministrativeInformation>
</PerformancePlanOrReport>