Santa Clause Inc. -- yup, that's the name of Santa's nonprofit.  He had to incorporate to protect him from a variety of near-liability threats you can imagine.

I thought I would do a brief audit to see how Santa stacks up (Guidestar hasn't done a check).

Using the four pillars of a nonprofit:

Program -- the place gets it done but not 100% - more like 60% but this depends on what you consider getting it done.  If one refers to ensuring that every child experiences the love of humanity, this ain't happening.  We have huge poverty rates that vary in degree around the world.  Not all these kids receive even a morsel of food which to them might be the equivalent of a Wii.

Sustainability -- what the place does certainly seems to be sustainable, been doing it for years with a huge number of institutional and individual donors plus humongous numbers of volunteers -- probably one of the most sustainable models around.

Management -- hard to tell but the only complaints from staff and volunteers seem to be around one night, but everyone admits knowing that that's the game going into it.

Governance -- who knows -- probably need some strengthening here -- these folks are invisible.

Well, that's my report.  For those who celebrate, may this be the best!