臺灣隨著人口老化與少子化趨勢快速，當社會將「老」視為問題之際，基金會執行長林依瑩看見的卻是「不老」價值創新的機會。
本個案為非營利組織((Non-Profit Organization，NPO)價值創新之實例，個案描述基金會現任執行長林依瑩，2005年在眾人驚嘆眼光中從67歲前任執行長手中接下新職，接手之後立即經歷組織重組與管理危機，經過一段時間的整頓後，終於理解基金會以政府接案為主的營運結構，容易造成財務不穩定，另一個核心問題就是基金會的照顧模式，無法滿足顧客需求，使服務品質、產品形象、專業都無法提升。
執行長林依瑩以老人的生命價值創造，為組織找到轉型的機會。在2006年一次海外交流機會，看到老人也可以不老的成功案例，於是回台推動，過程中她從說服董事會、內部溝通、資源籌組、訓練不老騎士、正式啟動13天的環台計畫，過程中一一克服困難，終於在2007年，成功帶著17位平均81歲的不老騎士完成環台夢想。
期間所引起的新聞報導引起國內外華人媒體關注，不老騎士紀錄片迅速在網路竄紅，也改變社會大眾對老人的負面觀感。另一個意想不到的結果是，有些人因為受到紀錄片感動而加入基金會，正當林依瑩思索著下一步要籌拍不老騎士電影時，董事會決議不支持、內部也出現反對聲浪衝擊，乃至外界對弘道的錯誤認知、籌製電影需要更龐大的經費等，所有的一切與壓力都必須由她負責，她的下一步考驗要如何前進，才能讓這場價值創新的不老夢想，繼續為基金會帶來經營的契機?
關鍵字：非營利組織、危機管理、創新管理、領導理論、行銷管理

The trend of aging population and few children in Taiwan is speeding up. When our society regards「old age」as a problem, the Chief Executive Officer (CEO) of the foundation deems this as an opportunity for creating value innovation grand riders instead.
This case is an actual NPO (Non-Profit Organization) example of value innovation. The case describes that the current CEO of the foundation, Lin I-Yin, took up this post in 2005 from the previous 67 years old CEO amongst the amazing sights of everybody. She carried out through organization restructure and management crisis. After a period of rectification, she finally realized that if the foundation relied on projects from the government as the main source, the finance of the foundation would be unstable. Another core problem was the caring offered by the foundation could not satisfy the requirements of their customers. In addition, the service quality, product image and professionalism could not be enhanced.
In pursuing value innovation, she found a way to transform the organization. Through an overseas exchange opportunity in 2006, she saw a successful example that old people could also be ageless. Therefore up returning to Taiwan, she started to push such an approach. In this process she convinced the board of directors, communicated with internal staff and raised resource. She trained ageless riders and officially started the 13 day going-around-Taiwan plan. She overcame all difficulties one by one. Finally in 2007, she successfully led 17 ageless riders, with an average of 81 years of age, to complete the dream of circling Taiwan.
The news reported during that period caught the attention of domestic and overseas Chinese media. The documentary film of the ageless riders became very popular on the Internet. It also changed the negative view of the society at large on old people. Another unexpected result was some people were touched by this documentary film and joined the foundation. Just when Lin I-Yin was thinking on making a movie for the ageless rider as the next step, the board of directors resolved that they did not support this and internally the opposition voices also appeared. In addition, there was false conception on Hondas Formation from the outside sector. The movie production needed much more fund and she must be responsible to bear all these as well as pressure. Her next test is how to move forward so that this ageless dream of value innovation can continue to bring the operation opportunity to the foundation.

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