Pineville Hearing & Deafness Center

This case illustrates the struggles of a well established nonprofit to understand its financial position after expanding its real estate and long-term debt just prior to the Great Recession. The case actors wrestle with understanding measures of financial performance including EBITDDA (Earnings Before Interest, Taxes, Depreciation, Depletion and Amortization) and GAAP (Generally Accepted Accounting Principles) net income and depreciation.

The Northwest Area Foundation provided funding, which enabled the Evans School to prepare this case, along with two others, evaluating nonprofit management challenges.