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Keep the mission
and the money aligned.

Restricted funds, grants and mission-aligned reserves.

Illustrative nonprofit workroom with organized folders and community supplies in natural light.

Every dollar arrived with a condition attached. Can you show your board which ones you have met?

Talk to our team

Restricted gifts, grant calendars that belong to the funder, and a Form 990 anyone can read. The accounting has to hold all three at once, every month, and still leave the executive director able to answer a board treasurer's question without going back to the file.

Built around your reporting environment

  • Operating reserve (months)
  • Net assets with and without restriction
  • Program-expense ratio
  • Grant and restricted-fund status
  • 990-ready records

Where a nonprofit's numbers quietly drift

Not in the total raised. In what happened to it afterwards: which restriction it carried, which program it was charged to, and whether the reserve is what the board was told it was.

  1. 01

    Gift or Grant Received

  2. 02

    Restriction Tracked

  3. 03

    Functional Expense Allocation

  4. 04

    Operating Reserve

  5. 05

    The 990 and the Funder Report

What we do for nonprofits

The same close, the same reconciliation discipline, spoken in restricted and unrestricted funds rather than fund balance and FTE.

  • Fund accounting under ASC 958

    Net assets tracked with and without donor restriction from the day the gift lands, not reconstructed at year end when the release has to be justified.

  • Grant and restricted-fund reporting

    Each grant carries its own schedule, spend-down and reporting date, so a funder report is a print, not a project.

  • Functional expense and 990-ready records

    Program, management and fundraising allocated on a documented basis all year, so the statement of functional expense ties to the 990 without a rebuild.

  • Reserve and cash-flow forecasting

    Months of operating reserve modeled forward against the grant calendar, so the board learns about a thin quarter before it arrives.

The rules we work inside

  • ASC 958
  • Functional expense
  • Restricted funds
  • Form 990
  • Operating reserve
  • Single Audit
ASC 958
Not-for-profit reporting: net assets with and without donor restrictions, a statement of functional expense, and disclosure of how liquid resources are managed.
Functional expense allocation
Program, management and general, and fundraising, allocated on a method you can defend to a funder and repeat next year.
Form 990
A public return. Donors and watchdogs read it, so we keep the records behind it current rather than assembling them under deadline.
The Single Audit threshold
Federal awards above the Uniform Guidance threshold trigger a Single Audit. We track federal expenditures through the year so the threshold is a decision, not a discovery.

The record behind the advice

Forecasting is only worth as much as the accounting underneath it. Ours has run on the same discipline for nearly two decades.

Serving Florida schools and organizations
Since 2006
Longest client partnership
17 Yrs
Team screening
Level 2
Professional liability and cyber liability coverage
$1M + $1M

Common questions

A bookkeeper keeps the ledger. We keep the ledger too, but the deliverable is forward-looking: forecasting, scenario modeling, and board advisory built on top of it. The accounting is the foundation, not the product.

A reserve figure and a restriction schedule your board and your funders can both rely on.

A focused conversation about how your restricted funds, functional expense and reserve are tracked today, and what your board and your funders would need to see every month. No cost, no commitment.

Talk to our team