Sustentabilidade financeira no terceiro setor: um estudo de caso das entidades vinculadas à Diocese de Parintins

Abstract

This study analyzes the financial sustainability of third-sector organizations linked to the Diocese of Parintins, situated in a region characterized by challenging socioeconomic conditions and marked by the transition from international missionary support to the pursuit of local autonomy. Methodologically, a qualitative case study was conducted through bibliographic research, document analysis, and a semi-structured interview within the Diocese, applying the data triangulation technique to ensure scientific rigor in the findings. The results reveal that the group of ecclesiastical organizations underwent a profound process of legal, administrative, and organizational restructuring and decentralization. It was found that the Diocesan Caritas and the Evangelii Nuntiandi Foundation remain under the direct control of the Diocesan Curia, with the Foundation presenting the most stable and independent model through self-financing generated by commercial revenues. On the other hand, the Dom Gino Malvestio Association and the Padre Colombo Hospital Association, which had accumulated significant operational and labor liabilities, underwent strategic processes of division and management transfer to external organizations in order to ensure the continuity of their activities and mitigate patrimonial risks to the Diocese. It is concluded that financial sustainability in the context studied is not a static condition, but rather a continuous process of resilience and managerial adaptation, requiring the professionalization of governance and the strengthening of engagement and shared responsibility within local civil society.