This paper tries to introduce a new methodology for evaluating the performance of non-profit organizations depending on comparing the actual results of the performance not only with the target results, but also with the performance results of similar organizations, and by the previous results of the organization. Furthermore, the suggested methodology will use the trend analysis as a statistical tool in identifying the direction of the performance results, and how far the direction of the current performance results is correspondent with the target performance results. Using the trend analysis may help also the decision-makers to expect the impacts of the present performance in the future performance, and take appropriate decisions according to this expectation.