Nonprofit Accounting Basics

Reserves

About Operating Reserves for Nonprofits

"Operating Reserves":  What are they and why have them?

The "what and why" of having operating reserves are intertwined and fundamental.  In its very simplest conception, an opera

Establishing and Maintaining Reserves

In our article “Confused About Reserves?”, we explored different ways an organization might define its reserves.

Measuring the Adequacy of Reserves

Over the last two months, we have explored different ways an organization might define its reserves and the importance of establishing and maintaining those reserves.

Nonprofit Operating Reserves Initiative Website

Beginning November 1, 2017 the NonprofitAccountingBasics.org website added an important new resource it its “Fundamentals” section.

Peer Benchmarking Study on Nonprofit Investing (SONI)

Nonprofits plan every fiscal move with great caution, backed up with thorough analysis.

The Importance of Operating Reserves for Nonprofits

What is an operating reserve, and why does every nonprofit need to address this issue?

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