Nonprofit Accounting Basics

Reserves

About Operating Reserves for Nonprofits

Originally Posted: November 18, 2009

"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

Originally Posted: July 9, 2012

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

Measuring the Adequacy of Reserves

Originally Posted: July 30, 2012

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

Originally Posted: November 3, 2017

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

Operating Reserves: The Key to Building Financial Flexibility

Originally Posted: September 23, 2015

The Nonprofit Operating Reserves Initiative Workgroup (NORI) first began meeting in 2007 to address the alarming

Peer Benchmarking Study on Nonprofit Investing (SONI)

Originally Posted: February 26, 2016

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

The Importance of Operating Reserves for Nonprofits

Originally Posted: January 1, 2021

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

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