This study purposes a Data Envelopment Analysis (DEA) framework to assess the performance of Non-Profit Organizations that look after children and young people. The DEA method is used to assess the managerial efficiency of eight institutions from Bragança district, since 2010 to 2013. The model evaluates each institution concerning the reduction of operational and staff costs incurred in providing social services to the number of users observed in each unit. A fair policy for the allocation of subsidies is designed according to the performance of institutions in order to support the regulator.