Performance evaluation is a necessary procedure in management control, as it provides the foundations from which future management policies may be drafted, as well as references for future policy-making and planning endeavors. Recently, there were several social welfare funds sprouting in Taiwan, as a result, the social welfare expenditures of the government has also increase 1th the years.This makes it necessary for government authorities to formulate a set of wholesome management control procedures, to see to the effective utilization of social welfare resources and the upgrade the service performance of these social welfare agencies. However, an evaluation of the organizational performance of these social welfare agencies is a primary requirement in the formulation of supervisory control systems. Then, there is the need for a deeper understanding of the different organizational performance in order to formulate the evaluation criteria for these systems. Therefore, this paper shall delve into the relative performance of the 46 social welfare funds in Taiwan. This paper shall conduct a spot survey at the Social Welfare Foundation to assimilate the necessary information. Data obtained shall then be evaluated through the data envelopment analysis (DEA) method. Finally, a comparative analysis shall be conducted on the findings and the qualitative evaluation made by the evaluation committee. Results obtained revealed that the two evaluations were consistent. It is evident that, as long as data is reliable, then the using the DEA method in performance evaluation allows one to obtain results that are the same level with expert evaluation. This paper also discovered that foundations supported by civic or religious groups tend to have a higher organizational performance than the entrepreneurial structure or the government- backed foundations.