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Please pardon our mess. We are in process of updating content to ensure you have the most up to date information available. For the next few months you may find fewer articles than usual.

Articles & Videos by Topic

  • Accounting and Bookkeeping
    • Revenue
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      • OMB Circular A-133
  • Financial Management
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      • Form 990: Core Form
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Fundamentals

  • Accounting 101
    • Accounting 101
    • Generally Accepted Accounting Principles
    • Cash vs. Accrual
    • Reconciling Accounts
    • Petty Cash
    • Accounts Receivable
    • Fixed Assets
    • Depreciation
    • Inventory
    • Accounts Payable
    • Line of Credit
    • Payroll
    • Should I use accounting software?
    • Accounting for Capital Leases
    • Sample Amortization Schedule
  • Starting a Nonprofit
    • Internal Structure
      • Founder's Role
      • Forming a Board
        • Composition of the First Board
        • Size of the Board
        • Term Limits
        • Bylaws
      • Define Purpose and Mission
      • Strategic and Financial Planning
      • Setting Up Office
    • External Process
      • Incorporation
      • Tax Exemption
      • State, County and Municipality Requirements
  • Internal Controls
    • Internal Controls for Small Organizations
      • Writing Checks
      • Other Cash
        • Bank Reconciliations
        • Petty Cash
      • Payroll
        • Time Sheets
      • Recording Other Transactions
        • Journal Entries
      • Credit Card Transactions
      • Lockboxes
      • Sending Invoices
    • Internal Controls for Medium-Sized Organizations
      • General Information
      • Cash
      • Investments
      • Fixed Assets
      • Receivables
      • Payables
      • Revenues/Deferred Revenue
      • Expenses
        • Payroll Expenses
        • Facilities Expenses
        • Travel Expenses
        • Meeting Expenses
        • Allocating Expenses
      • Financial Reporting
      • Federally Approved Rates
      • Other Issues
  • Internal Reporting & Financial Management
    • Financial Management: Introduction
      • Stewardship & Accountability
      • The Finance Committee and Committee Chair Responsibilities
      • Systems & Procedures
      • Policies
    • Outsourced Services
      • Outsourced Accounting Services
      • Outsourcing the Strategic Financial Function
    • Budgeting and Financial Planning
      • The Budgeting Process
      • Budgeting Practices
      • Budgeting Terms & Concepts
      • Basic Accrual Concepts
      • Budgeting for Capital
    • Internal Reports
      • Statement of Financial Position
      • Statement of Financial Activities
    • Tools & Tips
  • Nonprofit Operating Reserves Initiative (NORI)
    • About the Nonprofit Operating Reserves Initiative (NORI)
    • NORI Document Library
    • Uniform Chart of Accounts (UCOA)

Other Resources

  • Videos

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Nonprofit Accounting Basics

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
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