After outlining the differences between a strategy map for a commercial enterprise versus that of a mission driven organization I wanted to talk through each of the Balanced Scorecard perspectives. There are a few typical approaches that we see in not for profit Strategy Maps. Below I will outline the most common approach. Perhaps later we can expand the discussion to include other approaches.

Mission Perspective: This typically sits at the top of the strategy map to communicate the reason the organization exists. All activities that are embedded in the strategy must lead to the outcomes described in the mission perspective.

Customer Perspective: The customer perspective typically sits on the same level as the financial perspective. The customer perspective should depict the needs and expectations of the beneficiaries of your products or services. Although your customer may not pay for your services you should try to focus on the population you are striving to serve rather than the host of other stakeholders. (Again, we can expand this conversation later.)

Financial Perspective: The financial perspective typically sits on the same level as the customer perspective. This is because fiscal responsibility and stability are critical to achieve the mission. Financial success may not be the primary reason for existing but it is often a barrier for success if not managed appropriately. The phrase "no money, no mission" comes to mind

Internal Perspective: The internal perspective should highlight the critical processes required to meet customer needs and maintain financial health. This perspective is no different for a non-profit than for a for profit organization. You should examine your value chain and consider three main functions: how are you satisfying your customer and channel partners? How are you continuing to grow and innovate your products and services? And how are you improving the cost structure of your delivery?

Learning and Growth: similarly is no different than a for profit scorecard in that it depicts how you will gain access to the skills required to achieve the strategy. If you rely on weekend volunteers or a professional staff the challenge is the same only the means of meeting that challenge is different.

Whatever answer you may have to the above questions the strategy map must be a reflection. After all, the strategy map should tell the story of the strategy!