Community— it’s our business Insights and reflections on doing pro bono work Dear Friends, We often say that nonprofits are not in business to make a Simply stated, if a million people spend an hour profit. But they are in business. They have employees, volunteering in a traditional manner (i.e., serving food, clients and vendors. They have marketing, finance, human stuffing envelopes, raking leaves, painting playground resource and technology needs. They often have complex equipment, etc.), the monetary value of that time would operating structures. And they have business objectives equal $21 million, based on the current value of a volunteer that require business know-how in order to be met. hour, as estimated by The Independent Sector.1 But if a million people contributed specialized business skills and In February 2008, the Corporation for National and knowledge, the value to the community would be Community Service announced Billion + Change, a federal exponentially greater, based on the marketplace value for a initiative to encourage American businesses to champion professional’s skills. In our experience, while traditional pro bono work by complementing their philanthropy with volunteering may serve the immediate needs of many the contribution of in-kind services. Deloitte had done nonprofits, contributions involving specialized business skills pro bono work for decades, but it was not tracked as part and knowledge provide unique opportunities to help of a formal organization-wide program, nor was it linked to nonprofits meet their long-term potential, which is why we a formal organizational goal. We responded to the have refocused a significant part of our community challenge with a strategic, organization-wide commitment investment in this direction. to deliver $50 million in pro bono services by 2011. We’re proud to have met the goal, and prouder still to have In sharing the insights on the following pages, we hope to transformed the way we approach our commitment to the generate discussion and encourage others to contribute community in the process. This report explores the lessons their skills and knowledge. Looking ahead, with more and we learned and offers them up for the benefit of others. more pro bono projects in the works, our initial Billion + Change commitment truly did change the way we do Every insight in this report stems from the one basic business when it comes to supporting the communities in concept that propelled our commitment. Nonprofits are which we live and serve. We welcome your feedback and sophisticated organizations that often struggle under the invite you to share your experiences with pro bono here. weight of heavy expectations. They typically labor under a financial model that is dependent on the generosity of Sincerely, others, and that kindness often comes in the form of volunteer time. Time is valuable in and of itself, but it is what is done with time that really determines how much it is worth to a nonprofit. Evan Hochberg National Director of Community Involvement, Deloitte Services LP

Community Involvement at Deloitte Our pro bono commitment is one key component of our multi-faceted community involvement strategy: Think, Invest, Advance.

Think + Invest + Advance

Our people use their We complement our We aim to spark advances professional talents to support volunteerism with financial in the field by creating nonprofits in many ways resources to help communities and sharing new research, including pro bono work, thrive. These investments take content and insights on ways nonprofit board service and various forms including our corporations can leverage skills-based volunteerism multimillion-dollar employee skills-based volunteerism. throughout the year and on giving campaign along with IMPACT Day, Deloitte’s annual local grants through initiatives celebration of service. such as Deloitte’s Future Fund which, in 2011, comprised a $3 million fund aimed at getting more low-income students “to and through” college.

1 The Independent Sector is a leading nonpartisan organization in the nonprofit sector, which annually estimates the value of non-specialized volunteer time, based on data provided by the Bureau of Labor Statistics. http://www.independentsector.org/volunteer_time?s=volunteer%20 time.

Community—it’s our business Insights and reflections on doing pro bono work 1 Insight No. 1 Examples of Deloitte’s pro bono work Building a Scattered throughout this report are just a few examples from the 200+ pro bono projects, college-going big and small, that our professionals completed over culture the past three years. Our pro bono work addresses a wide variety of social issues, but there is one that holds special meaning to us: getting more disadvantaged students to and through college. Our pro bono A client is a client, work in this area is part of our broader community involvement program known as “Their Future is Our Future,” which is helping to build a college- whether we get paid or not. going culture in low-income high schools and make college attendance the norm in America. 1 The projects described below are just three of many others that were undertaken to help move Over the past three years, we learned that contributing always happen. As we formalized our program, we “It’s one thing to write a check . . . the needle on this critical social issue. pro bono work is not without hurdles. Indeed, our 2009 resolved that we would treat pro bono work exactly the Deloitte Volunteer IMPACT Survey2 of nonprofits and same way we treat paid client work. In other words, once Deloitte wants to get engaged . . . and Deloitte worked with College Summit, a corporate donors identified some of the barriers to both an organization’s project was approved, they became a become a part of the Olympic and national organization that believes all college- giving and receiving high quality pro bono work. client like any other. The fact that we were not getting Paralympic movement . . . and the ready students, regardless of socio-economic paid was irrelevant, particularly to those tasked with contribution that they make is background, should go to college. We helped In addition to the data we collected, we heard many getting the work done. This meant we would budget, plan the organization develop a more efficient data “war stories” from thought leaders in the field of corporate for and staff the work with the professionals who were significant. Even though it is pro bono collection and reporting system that measures philanthropy. In particular, the Taproot Foundation, a qualified to do it, schedule enough time to complete it work, you would think we were one of and analyzes effective methods used to get nonprofit that has provided more than 1,500 pro bono during business hours and recognize and reward the their highest paying clients.” students to college. Reporting that used to take projects to social change organizations, noted that it had people doing the work. It also meant we would require 15 hours to complete is now completed in only seen companies with the best of intentions offer up just as much from pro bono clients as we do from —Scott Blackmun, CEO, 2.5 hours. projects, but fail to carve out time for their people to do commercial clients. The nonprofits whose projects were United States Olympic Committee (USOC) the work, so the projects fell to the bottom of the priority selected for a contribution of service had to be ready, City Year relies on local school districts’ list. Taproot also heard from nonprofits who were on the willing and able to receive the services we provide. cooperation and enthusiasm in working with its receiving end of promised pro bono projects that were left Corps Members who are tasked with keeping unfinished or not done to the standard they expected. It was a decision with far-reaching implications, but it was students on track to reduce the high school As a result, those nonprofits became reluctant to spend a crucial one. This approach sets expectations on the dropout rate. A nationwide School Relationship any more of their limited time and energy being a good donor and on the nonprofit side, removing many obstacles Map and Center for Excellence, designed with client for pro bono projects that might not be up to par. that often get in the way of doing the work. Pro bono assistance from Deloitte, helped City Year work is client service work, and is performed in accordance strengthen school relationships. As a result, 14 These stories reminded us that in order to deliver high with professional standards – paid or not. sites saw an increase in public education funding quality pro bono work, both the donor and the recipient in one year, at a time when overall education must have processes in place to support the delivery and funding faced significant cutbacks. receipt of these services, respectively. Sounds simple enough, but conventional wisdom suggested it didn’t After School Matters offers Chicago’s underserved public high school teens innovative, project-based out-of-school activities where they develop core work readiness skills to prepare them for their future – in college and in their careers. Deloitte assisted Civic Consulting Alliance in developing recommendations to increase organizational efficiencies, enabling After School Matters to maintain its position as the largest out-of-school time program serving high school students nationwide.

2 2009 Deloitte Volunteer IMPACT Survey. http://www.deloitte.com/ view/en_US/us/About/Community-Involvement/volunteerism/impact- 2 day/7651773b93912210VgnVCM100000ba42f00aRCRD.htm. Community—it’s our business Insights and reflections on doing pro bono work 3 Insight No. 2 “My experience spending six months Enhancing on a pro bono project was incredibly measurement to rewarding both professionally and personally. Being staffed with the drive strategic full support of Deloitte gave me an initiatives invaluable opportunity to bring the The company makes the same level of commitment, quality Law firms and corporate legal departments commit many hours to pro bono service, and results to an organization that and primarily focus on quantitative measures commitment, so the company is otherwise was not in a position to be when reporting on both the investments and a client of Deloitte. In addition, I was their return. Deloitte is helping the Pro Bono responsible for it. able to develop new skills and build Institute develop a qualitative measurement framework to complement quantitative methods 2 relationships that continue to resulting in a more holistic evaluation of legal pro bono work. What does it mean to treat pro bono work like integrate pro bono work into budgets and schedules. positively influence me today.” paid client work? For other companies, this mechanism may also mean —Nicholas Cirignano, Corporate Finance Manager, The Citizens Committee of New York recognizing pro bono in the performance appraisal Deloitte Financial Advisory Services LLP City, which mobilizes community resources When our commercial clients hire us, they seek and expect process, developing pro bono responsibilities as part of a to improve local quality of life, fields hundreds the full depth and breadth of the capabilities that Deloitte professional’s job description or adding those projects to a of project proposals a year. Deloitte helped has to offer. We realized that it should be the same with regular status report. the organization’s leadership build a dynamic our pro bono clients, and that was a message we had to dashboard using metrics and scoring criteria reinforce internally. Why? Because, while each pro bono Without this support and the integration of the work into to inform the organization’s decision-making project is championed by someone at Deloitte who is the regular flow of assignments, it would have been process so that resources are allocated passionate about the cause, the resources available to difficult to monitor and measure our performance, and to most effectively. deliver the work extend far beyond that individual and reward the professionals who contributed to our pro bono their capabilities. goal. Establishing the charge code was a turning point for When a consortium that included The us, and it signified the fact that Deloitte had made a Rockefeller Foundation, Acumen Fund, For our people staffed on the projects, it is natural for strategic, organizational commitment. B Lab and others wanted to give philanthropic them to think of themselves as the volunteer because, investors access to more transparent, credible after all, they are doing the work. But, not only are they data to direct social investments, Deloitte was doing the work on Deloitte’s “dime,” but they also have enlisted to help this consortium develop a access to a depth of resources and the full support of the common language and universal standards for organization behind them. As we formalized our program, measuring social and environmental impact. it was important to continuously reinforce to our people Deloitte’s work for this consortium helped inform that if they worked on a pro bono project, they would be the development of the Global Impact Investing able to rely on the same support systems they do when Rating System (GIIRS), an independent, third- performing work for commercial clients. We challenged party rankings system analogous to Morningstar ourselves to think of our organization – not just the investment rankings or S&P credit risk rankings individuals involved – as the volunteer, and our intended to advance a marketplace for people responded. impact investors.

Specifically, we established a formal charge code for pro Deloitte is working with The Committee bono work, enabling our professionals to bill their time, Encouraging Corporate Philanthropy to receive credit and be evaluated just as they do for paid help raise the level and quality of worldwide client work. For us, gaining organizational consensus to corporate giving by assisting the organization institute the charge code was the mechanism necessary to to develop and implement a giving standard survey and valuation guide. The guide, based on extensive tax reviews, will offer a framework to help Fortune Global 500 companies report and benchmark their philanthropy.

4 Community—it’s our business Insights and reflections on doing pro bono work 5 Insight No. 3 “Deloitte has implemented a truly Promoting diversity comprehensive and integrated approach and inclusion to social and business impact measurement. Starting with a careful The United Nations Democracy Fund and realistic inventory of what it has to (UNDEF) finances projects that promote human rights and strengthen democratic institutions, offer the nonprofit community, and how but its operations group includes fewer than its pro bono work can in turn drive 10 people. Deloitte provided resources that business development, recruiting, skill assisted UNDEF in conducting on-site visits and development and brand interests, developing observation reports as part of the “Begin with the end in mind.” organization’s efforts to engage marginalized Deloitte has brought business-class populations in the democratic process. Deloitte’s —Stephen R. Covey3 metrics and accountability to social additional manpower supported UNDEF’s ability 3 investment. This systematic and to oversee a global array of projects at the ground level. While client service teams on commercial engagements we measure include improved leadership and professional practical approach to tracking outcomes have established methodologies to assess their work, skills, new or enhanced marketplace relationships and has set a new standard for corporate Deloitte’s longstanding relationship with the measurement frameworks in the philanthropic field are still increased client efficiency and effectiveness. philanthropic measurement.” Society of Hispanic Professional Engineers emerging. When we formally launched our pro bono (SHPE) led to an impactful engagement program, we knew anecdotally that the social and business We learned how important it was to be pragmatic about —Farron Levy, CEO, True Impact LLC recommending a corporate registration tool benefits of pro bono work were substantive but, quite measurement, how to best measure the intangible benefits for the organization’s national conference. The simply, we lacked a structure to sum up the specifics and and how to communicate the results. We continue to services provided simplified the registration articulate the impact. tweak the system, but, without a doubt, coming to early process and administration, ultimately increasing agreement on what to measure and how to capture the the students’ access to companies and more We set out to build our own, but we were in uncharted particulars has enabled us to tell a dramatic story. professional opportunities. territory. By taking one of Stephen Covey’s philosophies on success to heart, we started by envisioning the reports we Morehouse College is a private historically wanted to share once projects were complete. It was tricky Figure 1: What Deloitte measures black liberal arts college with a mission of to identify which specific measures would be both realistic developing men with disciplined minds, who Pro bono projects to track and meaningful to our stakeholders. We asked will lead lives of leadership and service. Deloitte ourselves: Is it possible to isolate the social impact and • # of employees, time helped College administrators create a disaster business value from a single project? Which details would Inputs recovery capability for their data center, communicate the depth of our impact? How could we providing a back-up plan against disruptions and collect the necessary information in a way that would not allowing the school’s staff to focus more energy prove onerous to the project teams? on its core mission.

We had to determine what we were looking for at the Relationships PR Services Satisfaction Skills outset and make sure that, on a project-by-project basis, we could track results consistently, or we would end up • New, stronger • Type, date, outlet • Service type, $ value • Level • Job-relevant skills, • Significance • Core message • Client type • Importance to job experience with data that lacked conclusiveness. Ultimately, we Outputs/Drivers satisfaction • Degree of importance established a decision-making criteria to evaluate proposals on their potential social and business outcomes, before Examples to date approving projects. [See Figure 1] Then we invested in the People: 72 percent of Deloitte professionals technology to track specific outcomes as the work was gained new skills or experience working on pro underway and after it was complete. Some of the elements bono engagements; key areas of skill development Stakeholders Social value Retention Productivity included client interaction, communication, project management and problem solving. • Value, influence • Gain ($, %, or #) • # of staff, level of • # of staff, gain in in client efficiency, influence performance Clients: 95 percent cited their experience as either effectiveness extremely successful or very successful in creating Outcomes or capacity Sales Recruiting value for their organization and its social cause. Relationships: 84 percent of projects resulted in • Client type, value, • # of recruits, significant relationship or exposure gains materially status staff level, status related to new business efforts.

Social impact Business value © True Impact LLC Source: People and relationship data collected from a survey of 264 Deloitte professionals staffed on 81 projects; client data collected 3 Stephen R. Covey, The 7 Habits of Highly Effective People. Community—it’s our business Insights and reflections on doing pro bono work 7 from a survey of 48 representatives of Deloitte’s nonprofit clients. https://www.stephencovey.com/7habits/7habits-habit2.php. Insight No. 4 “Deloitte has a long-standing history of Building supporting United Way through an infrastructure integrated approach that includes financial contributions, board leadership When the Points of Light Foundation was implementing its merger with the HandsOn and volunteerism. Over the past three Network, Deloitte helped the organization years, Deloitte has enhanced that improve its financial efficiency through the support by providing pro bono services design of its integration plan for the two to a number of local United Ways organizations and the development of a Pro bono is time. roadmap to improve operations. Our own client throughout our worldwide network. service tracking methodology helped inform the As a result, we were able to recognize basis for a new system to help the combined And time is money. Deloitte as a million dollar corporate entity, the Points of Light Institute, track 4 contributor, in recognition of its funding commitments. When people think about corporate philanthropy, the first To articulate the value of our pro bono services to combined total of financial giving The Clinton Health Access Initiative, which thing that often comes to mind is cash. Yet even with nonprofits, we had to highlight the “cash value” of our and pro bono services.” works to strengthen health systems in the economic ebbs and flows, cash giving, historically, has pro bono work. With our projects, that was a relatively developing world, needed help to support its never risen to more than two percent of pre-tax earnings.4 straight-forward process since our services come with a —Brian Gallagher, President and CEO, own growth. Deloitte carried out a review and price tag for paying clients. For companies that don’t sell United Way Worldwide provided recommendations for transforming The need for cash is legitimate and undeniable. But it has their services to an outside market (i.e., the finance policies, processes and procedures in the areas long been our belief that both corporate donors and department of a cosmetics manufacturer) it might be a of finance, budgeting and administration. nonprofits lose out if pro bono service is not considered as more involved process to estimate the value of the time part of the philanthropic complement. invested into a project, but it’s by no means insurmountable. Business Executives for National Security strives to make America safer. Deloitte helped Nonprofits are better equipped to cultivate cash donations As a result, on several occasions we have now used the organization build a national portal than skilled volunteerism, but we and other corporate pro bono work to supplement cash giving, resulting in specifically for veterans to access upon their donors have begun to see this change. For us, the more recognition previously unavailable to us on the basis of return home. The portal includes a transparent our pro bono program took shape, the more nonprofits our cash giving alone. By changing our mindset to think database of service providers, ranging from local began to recognize the value of the services from a beyond cash when it comes to structuring contributions, American Red Cross chapters to career advice donations perspective. Additionally, we did some research we have developed philanthropic agreements that offer centers, and it includes the comments and as part of our 2009 Volunteer IMPACT Research series and nonprofits a depth of support far in excess of what we ratings of other veterans. found that 40 percent of the nonprofits surveyed said they could contribute financially. planned to spend $50,000 to $250,000 a year for outside The Robin Hood Foundation relies on sound consultants.5 It became clear to us that, while our cash business principles to make grants to frontline philanthropic budget was limited, we had other resources anti-poverty nonprofit organizations in New York “in the bank.” Rather than limit our donations to money City. Deloitte provided a full-time consultant that nonprofits would then spend on professional services, for six months who worked directly with one why not structure major gifts with both cash and pro bono of the Foundation’s beneficiaries to advise the components? We would end up giving more than we organization on strengthening its management could in cash alone, and the nonprofit would get highly and expansion strategies. valuable assistance. Bet Tzedek developed the Holocaust Survivors Justice Network to assist Holocaust survivors applying for the German Ghetto Work Payment program and the German social security pensions per the Ghetto pension law free of charge. Deloitte performed an assessment of the program and provided recommendations to help the organization maximize collaborations between law firms and social agencies, generate loyalty, establish partnerships and raise funds.

Growth is good, but scalability is a challenge. Deloitte analyzed revenue, human capital and 4 “Introduction to Corporate Giving,” Giving USA Spotlight, Issue 2, 2008. http://www.givinginstitute.org/members/pdfs/spotlight08_issue2.pdf. economic impact factors to help the United 5 2009 Deloitte Volunteer IMPACT Survey. http://www.deloitte.com/view/en_US/us/ States Olympics Committee (USOC) plan About/Community-Involvement/volunteerism/impact-day/7651773b93912210VgnV and develop the infrastructure to achieve its key 8 CM100000ba42f00aRCRD.htm. Community—it’s our business Insights and reflections on doing pro bono work 9 goals over the next five, 10 and 20 years. Insight No. 5 Driving leading practices across national nonprofit networks

Giving away $50 million in services The Council on Foundations approached Deloitte to help develop a guidebook for nonprofits on completing Form 990, the “new” poses different challenges than IRS return for tax-exempt organizations. Now available for access by anyone on the Council giving away $50 million in cash. on Foundations’ website, the guidebook is a tool that can increase internal capacity at 5 hundreds of the Council’s member community foundations that may not otherwise be able to If giving away pro bono work was easy, there would Over three years, we met and dealt with both challenges “Deloitte has been at the forefront of a afford the cost of professional tax assistance. probably be more of it. and opportunities. One was a reporting twist that we did not anticipate. When a project comes in under budget in movement through which pro bono The United Way of Metropolitan Chicago As we noted previously, on the nonprofit side, our paid client service work, that’s considered a good thing service has emerged as a critical funds numerous organizations – many of which development staff is accustomed to asking for money, but since you’ve achieved your objectives more efficiently than component of transformative social also receive assistance from other funders. not as experienced in nurturing skilled volunteers. anticipated and saved the client money. But, in the case of change. Today, there is an increased Deloitte helped the organization in developing Managing teams of volunteer consultants that are working our pro bono program, when projects came in under a statewide database of grant providers that on projects with which the development manager may not budget, as they sometimes did, those projects contributed commitment from both companies and helped the United Way determine which of its be familiar (i.e., a technology implementation or a cash less than expected to our overall commitment to deliver nonprofits to make pro bono work an recipients faced funding gaps and how other flow analysis) requires a different skill set and potentially a $50 million in services. indelible part of the philanthropic fabric potential cuts would affect them. deeper level of involvement on the part of the nonprofit. of America.” We dealt with this issue by committing to perform Goodwill Industries International is On the donor side, corporate giving officers are used to additional services, since it was important to us to live up —Aaron Hurst, President and Founder, Taproot Foundation comprised of more than 150 community-based giving money. Their area of expertise is generally in making to the original dollar commitment. But it taught us that we affiliate members, each operating independently, financial grants, which is significantly different from should think through the possibility of coming in under but all serving a common mission and impacting identifying project teams, scoping sophisticated work and budget in the future, so we could better plan for the national brand. Deloitte assisted 30 of overseeing it to completion. Professionals who had not that scenario. these members by building an enterprise risk previously played a role in the philanthropic process (i.e., a management (ERM) system that helped each technology or finance director), had to become involved organization improve its risk management stakeholders in the projects. We found that on both sides, practices – creating awareness of priority risk there was a learning curve required to enhance the value issues and facilitating response strategies that of the contribution. can be used to address them. Additionally, our Center for Corporate Governance facilitated self-assessments for the boards of directors of 22 members, helping each to strengthen governance practices, and ultimately, the Goodwill brand.

10 Community—it’s our business Insights and reflections on doing pro bono work 11 Helping nonprofits navigate policy

In 2010, former Speaker of the House, Newt Gingrich, proposed declaring the entire City of Detroit a tax-free zone for 10 years. In response, Deloitte assisted the Detroit Regional Chamber and the mayor’s office with a cost benefit analysis and a series of recommendations for how the tax-free zone and business incentives might be structured to yield economic Conclusion growth for the city. The Detroit Economic Club wanted help planning and developing content for its 2009 The insights we gained in fulfilling our $50 million pro bono commitment are National Summit, which convened leaders from representative of what worked well for Deloitte, and we hope they are helpful to business, government and academia to address other companies as they design a pro bono program that works best for them. economic growth in a tough global market. Deloitte supported their efforts by overseeing While there is no single best way to contribute pro bono services, one thing is certain: The the process and preparation of “America’s business community has a powerful role to play in helping our communities deal with their To-Do List,” a consensus of recommendations most pressing issues. It’s a contribution that transcends cash giving and it goes beyond which the Club ultimately presented to the U.S. altruism; it’s good business. Secretary of Commerce.

This report is dedicated to the hundreds of nonprofits we have and will continue to serve, As a co-convener of the Reimagining Service and the people of Deloitte whose commitment to pro bono service has and will continue Taskforce, a coalition of business, civic and to strengthen our communities. nonprofit leaders who believe that volunteerism can help solve some of society’s most pressing Thank you. problems, Deloitte conducted research for the Taskforce and advised on developing the Taskforce’s plan, which resulted in several recommendations aimed at transforming the way volunteers are recruited and managed for greater effectiveness.

When the Department of Health and Human Services considered changing a policy that prohibited visitors and immigrants with HIV from entering the United States, Lambda Legal and Whitman-Walker Clinic engaged Deloitte to help evaluate the potential economic impact of lifting the ban. The evaluation was submitted as support in the public comments, ultimately resulting in a change of the policy.

12 Community—it’s our business Insights and reflections on doing pro bono work 13 Nonprofits that received Accelerating disaster relief pro bono services from Deloitte Before the January 2010 earthquake in Haiti, 250 Non-Governmental Organizations (NGOs) served the Haitian population on a long-term basis. Project HOPE is one of only five that remain. Deloitte assisted the organization in developing a strategic plan in the wake 1stACT Silicon Valley Girl Scouts River Valleys of the disaster that has helped increase the 4-H Consulting GirlVentures organization’s effectiveness not only in Haiti, A Better LA Provides a wide range of advisory services to help Global Water Challenge but also in the 35 countries where Project Ad Council nonprofit clients build value and develop mission- Golden Gate Performing Arts Gallery HOPE provides humanitarian assistance. After School Matters critical organizational capabilities, including: Golden Hat Foundation American Red Cross Dallas Area Chapter • Strategic planning Good Shepherd Services In addition, Deloitte responded to the Haiti American Red Cross Greater Carolinas Chapter • Human capital strategy and management Goodwill / Easter Seals Minnesota disaster by helping the Clinton Bush Haiti American Red Cross Greater Chicago Chapter • Technology strategy Goodwill Columbus Fund develop a grant proposal package and American Red Cross Richmond Chapter • Sales and marketing effectiveness Goodwill Delaware and Delaware County selection criteria. The materials were used by The Association for the Advancement of Mexican Americans • Pricing optimization Goodwill Easter Seals Miami Valley the Fund to evaluate requests for financial Association for the Blind and Visually Impaired • Process improvement and operations efficiency Goodwill Industries - Suncoast Inc. support and to guide investments to help Audubon Center Deb's Park • Program management, monitoring and evaluation Goodwill Industries International, Inc. revitalize the community. B Lab Goodwill Industries of Alberta Bayview Hunters Point YMCA Goodwill Industries of Arkansas, Inc. CaliforniaVolunteers is the state office Berkeley Repertory Theater City Impact Goodwill Industries of Central Arizona responsible for coordinating volunteer Bet Tzedek The City Kids Foundation Goodwill Industries of Central Indiana, Inc. activities related to disaster response and Beyond the Corps Scholarship Foundation City of Atlanta Goodwill Industries of Central Michigan's Heartland, Inc. recovery. As a result of a two-year pro bono B'Nai Brith Beber Camp City Year Goodwill Industries of Central Texas engagement, Deloitte helped the organization Bon Secours Health System Civic Consulting Alliance Goodwill Industries of Colorado Springs establish its DisasterCorps, which is capable of Boys and Girls Club of Chicago Clinton Bush Haiti Fund Goodwill Industries of Dallas, Inc. mobilizing up to 50,000 trained volunteers at Boys and Girls Club of Greater Washington College Summit Goodwill Industries of El Paso, Inc. a moment’s notice. Boys and Girls Club of San Francisco Committee Encouraging Corporate Philanthropy (CECP) Goodwill Industries of Greater Detroit Building Educated Leaders for Life Community Legal Services of East Palo Alto Goodwill Industries of Greater Washington Deloitte worked with the Nonprofit Business Executives for National Security Community Partners Goodwill Industries of Houston Roundtable of Greater Washington, Caitlin's Smiles Council on Foundations Goodwill Industries of Kentucky a convener and advocate for nonprofits CaliforniaVolunteers Covenant Health System Goodwill Industries of Mississippi, Inc. headquartered in the national capital region, Capital Area Food Bank Daily Bread Ministries Goodwill Industries of Monocacy Valley to help the organization develop an emergency Casa of Orange County Dallas Coalition for HIV/AIDS Goodwill Industries of N Illinois/Wisconsin Stateline Area, Inc. preparedness “roadmap” for the region’s Catholic Charities The Dallas Opera Goodwill Industries of Northern Arizona nonprofits. The roadmap, along with Deloitte- Charlotte Center City Partners Detroit Economic Club Goodwill Industries of Northern Michigan, Inc. facilitated training simulations, helped nonprofits The Chicago Network Detroit Regional Chamber of Commerce Goodwill Industries of Orange County develop contingency plans so they can provide Chicago Scholars Foundation District of Columbia Public Schools Goodwill Industries of San Antonio the critical services necessary in the wake of a Citizen Schools Doorway to Dreams (D2D) Fund Goodwill Industries of San Francisco, San Mateo natural or man-made disaster. Citizens Committee of New York City Dress for Success San Francisco and Marin Counties, Inc. The Drucker Institute Goodwill Industries of Southeastern Wisconsin East Bay Agency for Children Goodwill Industries of Southern California Audit & Enterprise Risk Services Economic Growth Foundation (nonprofit affiliate of the Goodwill Industries of Southern New Jersey and Philadelphia Focuses its giving on non attest services that address Greater Cleveland Partnership) Goodwill Industries of the Chesapeake, Inc. critical needs in the nonprofit sector, including: Elton John AIDS Foundation Goodwill Industries of the Greater East Bay • Documenting and assessing internal controls The Family Place Goodwill Industries of the Southern Piedmont • Risk assessment Festival of Children Foundation Goodwill Industries of Upper South Carolina • Financial controls and financial processes Frankfurt Youth Athletic Association Goodwill Industries South Florida • Financial reporting practices Friends of Drexel, Inc. Goodwill of Central Virginia and Hampton Roads • Governance and risk oversight Friends of the Hoya Battalion Goodwill of North Georgia • IT security Georgia CIO Leadership Association Goodwill of Southwestern Pennsylvania Girl Scouts of Northeast Texas Goodwill of Western Missouri and Eastern Kansas

14 Community—it’s our business Insights and reflections on doing pro bono work 15 Points of Light Institute Students for the Advancement of Global Entrepreneurship KIPP School Positive Coaching Alliance (SAGE) Financial Advisory Services LA 2015 Special Olympics World Games Bid Pro Bono Institute Success Through the Arts Foundation Delivers a wide range of services to Lambda Legal Pro Mujer Sunshine House nonprofits, including: Larkin Street Youth Services Professional BusinessWomen of California Teach for All • Analytic & Forensic Technology The League Project Duet Teach for America • Anti-Fraud Consulting Logos School Project HOPE The Tech Museum • Anti-Money Laundering Consulting Los Angeles World Affairs Council Project Torch Tennessee State University • Business Intelligence Services M1 Rail Public Law Center TransFair USA • Capital Projects Consulting Make-a-Wish Foundation of America Rady's Children Hospital and Health Center Transparency International • Corporate Investigations Make-a-Wish Foundation of Connecticut Treehouse • Deloitte Discovery Make-a-Wish Foundation of Georgia and Alabama UC San Diego Foundation • Document Review Services Make-a-Wish Foundation of Greater Los Angeles Tax UCLA Anderson School of Management • Foreign Corrupt Practices Act Consulting Make-a-Wish Foundation of Hudson Valley Provides value-added services to these tax-exempt United Nations Democracy Fund (UNDEF) • Litigation & Dispute Consulting Make-a-Wish Foundation of Maine organizations, including: United Pet Fund • Real Estate Consulting Make-a-Wish Foundation of Massachusetts and Rhode Island • Structuring and exemption support United States Olympic Committee (USOC) • Reorganization Services Make-a-Wish Foundation of Metro New York • Tax issues related to fundraising strategy and United States Paralympic Military Programs Make-a-Wish Foundation of New Hampshire agreement review United States Paralympics Make-a-Wish Foundation of New Jersey • New Market Tax Credit Applications Goodwill, Serving the People of Southern Los Angeles County United Way Capital Area Make-a-Wish Foundation of Northeast New York • Tax Compliance and Tax Consulting Greater DC Cares United Way of Central Indiana Make-a-Wish Foundation of Philadelphia and • Tax-related health care reform implementation Greater Phoenix Leadership United Way of Greater Cincinnati Susquehanna Valley planning and assistance Head Start Program Process United Way of Greater Houston Make-a-Wish Foundation of Suffolk County • Global employee compensation tax policies, Healthy Smiles for Kids of Orange County United Way of Greater Kansas City Management Leadership for Tomorrow standardization and compliance Heart of Texas Goodwill Industries United Way of King County Mary McDowell Friends School Heartland Chapter of National Association of United Way of Metropolitan Chicago Memorial Assistance Ministries Corporate Directors Rappahannock Goodwill Industries, Inc. United Way of Metropolitan Dallas Mercy Corps Higher Achievement Reimagining Service Taskforce United Way of Southeastern Pennsylvania Michigan Minority Development Supplier Contract Houston Golf Association Repairers of the Breach United Way of the Bay Area 2-1-1 Minneapolis St. Paul 2008 Host Committee Howard Brown Health Center Robin Hood Foundation University of Illinois Mississippi Center for Justice Howard University The Rockefeller Foundation University of Minnesota Morehouse College Hunt Institute Foundation Room to Read Vittana Morgan Memorial Goodwill Industries Idaho Governor's Challenge Cup for Education Rush Neurobehavioral Center The Volunteer Center of San Francisco and San Mateo Nashville Area Chamber of Commerce Illinois Mathematics and Science Academy Sacramento Children's Home Whitman-Walker Clinic The National Law Enforcement Memorial Fund and Museum Independent Sector Saint Louis University William J. Clinton Foundation/Families of National Math and Science Initiative The International Association of Chiefs of Police San Francisco Children of Shelters Freedom Scholarship Fund Nationwide Children's Hospital The International Business Leaders Forum (IBLF) Second Harvest Heartland William J. Clinton Foundation/Health Access Initiative New York City Department of Education International Insurance Society The SEED Foundation Women's Initiative The Nonprofit Roundtable of Greater Washington Inveneo, Inc. Series 2011 Chicago, Inc. Woodlawn Children's Promise Community North Texas Business for Culture and the Arts Jefferson Awards Shands Healthcare World Business Chicago Ohio State University Jewish Federation of Greater Los Angeles Southern California Leadership Network YMCA of Greater New York Omaha Small Business Network Joslyn Art Museum Special Olympics Southern California YMCA of Miami Opera America Junior Achievement of New York St. Jude's Hospital YMCA USA Orangewood Children's Foundation Junior Achievement of San Diego & Imperial Counties St. Mary's Foodbank Young Life Partners In Care Foundation Junior Achievement of South Texas Starlight Children's Foundation California Youth Business America Pediatric Cancer Research Foundation Junior Achievement of Southeastern Michigan Step Up Foundation YWCA of San Diego County PENCIL Junior Achievement of the Upper Midwest Plant a Fish Kimmel Center for the Performing Arts

16 Community—it’s our business Insights and reflections on doing pro bono work 17 This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. Deloitte shall not be responsible for any loss sustained by any person who relies on this publication.

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