Heritage 100 X Tutelage 100 is a long-term program that the CDIB Education and Cultural Affairs Foundation have engaged in for more than ten years. The foundation puts in NT$5mn each year to keep the program running, with beneficiaries including 100 college students and 100 elementary school children. In order to find out the social impact of the program, in 2017, we introduced the SROI system to assess the changes to the major stakeholders and the social impacts the program had brought about in 2016. The social impact is calculated and presented in monetary terms. The denominator is the cost, or the NT$5mn we allocate for the program each year, while the numerator is the value of the social impacts, including the livelihood of college students, academic progress of school children, improved family relationships and reduced workload for primary school teachers, etc. We find out that the SROI of the Heritage 100 X Tutelage 100 program was 4.26 in 2016, meaning for every NT$1 we invested in, we created positive social impacts worth NT$4.26 (Note: we have not yet interviewed or conducted a questionnaire survey on the stakeholders of the 2017 program, and thus the SROI we present here is only the preliminary result without sensitivity analysis).