NORI Document Library

Principal Documents:

• White Paper
  Maintaining Nonprofit Operating Reserves: An Organizational Imperative for Nonprofit Financial Stability, December 2008
• Policy Development Toolkit
  Operating Reserve Policy Toolkit for Nonprofit Organizations, 1st Edition, September 2010
• Brief Intro to Operating Reserves
  The Nonprofit Operating Reserves Initiative, June 2012
• Basic NORI Slide Deck
  Nonprofit Operating Reserves ~ Creating a Policy

Background Documents:

• NORI Workgroup
• NORI Supporting Sponsors
• NORI Toolkit Taskforce

Policy Development Tools:

• Ratio Development Worksheet
• Outline for Policy Development, annotated
• Appendix D - Reserve Needs Analysis Worksheet
• Determining Appropriate Levels of Reserve
• Nonprofits & Squirrels
• Impact of Inadequate Reserves