Study on Benchmarks for Financial Sustainability of Comprehensive Community Sports Clubs

Abstract

This study attempts to clarify the factors of financial stability of comprehensive community sports clubs with NPO status and stable management, maintaining a total income of at least 20 million yen for three years.

Consequently, it became clear that operating margin is the item influencing mid-to-long-term club financial sustainability, and that the factor behind improvement of the operating margin is not increasing total income from business but socially supported income. Members who are the “number one customer” and “supporting customers” who provide socially supported income, such as membership fees, subsidies, and grants are defined as important customers, and incorporating this into the business model has a positive influence on club financial sustainability.