Análise da Sustentabilidade de uma Escola do Terceiro Setor

Abstract

Sustainability in educational institutions of the Third Sector presents a constant challenge between balancing their social purpose and mitigating financial risks, requiring management that reconciles social impact with economic viability. The case study was conducted in a denominational school group, which includes three school units located in different states in Brazil (Minas Gerais, Goiás and Rio de Janeiro). Initially, it was reported to the group that the unit located in the city of Rio de Janeiro, in the north zone of the city, faces difficulties that compromise its financial support, due to the fragility of the local social structure, which has hindered the presence of more students due to the vulnerability observed by family members, including the permanence in a non-pacified region. This circumstance of vulnerability in social security has demanded resources from the maintaining entity to continue local operations. This work has as a general objective to investigate the challenges and effective practices to guarantee the operational sustainability of an educational institution of the Third Sector, certified by CEBAS (Certification of Charitable Entities of Social Assistance). As a specific objective, it seeks to verify if the financial impact on the institution is exclusively due to the reported situation of the unit located in Rio de Janeiro and also to propose possible solutions to reverse the scenario. The research used methods such as bibliographic survey, participant observation, interviews with the school's accounting officer and analysis of the accounting results published by the institution. Investigative trajectory and the role of participant observation allowed the identification of critical factors for the shortage of resources and, consequently, the dependence on resources from the maintaining entity to continue its operations. In continuity to the analyses, the interpretation of the facts favored the evaluation of the school's permanence in a vulnerable region of Rio de Janeiro, through the application of a strategic distribution of benefits, adopting measures that maximize revenue and reduce operating costs, guaranteeing its sustainability and continuity in serving the local community.