Holy Spirit Church Bookkeeper Case

This case focuses on a church that oversees a homeless center. The center, classified as a 501 (c)(3) nonprofit organization by the federal tax code, provides free meals and shelter for the destitute. The case examines the actions of a bookkeeper for the faith-based nonprofit who decides to make up a shortfall in the operating expenses of the shelter by using a questionable method. Further, the case raises the issue of bureaucratic oversight as being important even in small organizations.

Main Topics

Decision making, Bureaucracy and structure

Secondary Topics

Ethics, Financial management

Teaching Purpose

To examine the difficulties encountered by individuals and organizations that try to balance the practical demands of organizational fiscal responsibility and transparency with the demands of professional and organizational values.

The Organization

The Holy Spirit Church is a nonprofit organization with a congregation of approximately 850 members. The Holy Spirit Haven is a 501 (c)(3) that is administered by the church but has a separate financial structure, although it is directly overseen by the church’s administration.

Main Characters

Jason Pitt, Former Director of Holy Spirit Haven

Kevin Hitchcock, Operations Director

Mark Hanes, Church Council’s Treasurer

Suzie Smith, Bookkeeper