Separate apparent financial resources from the liquidity actually available for general operations after donor restrictions, board-protected reserves, and near-term obligations.
About this diagnostic
Start with cash and short-term financial assets that can reasonably support current operations, then identify the liquid resources unavailable for general use because of donor restrictions, reserves the board intends to protect from routine operating use, and existing near-term obligations that must be funded from liquidity. The resulting balance is compared with average monthly operating expense to estimate operating liquidity coverage. Board-designated reserves are shown separately because they reflect an internal allocation decision rather than a donor restriction. For more information, visit our Nonprofit Consulting practice.
Operating liquidity
Liquidity composition
See where reported liquid resources are committed, protected, or available for general operating use.
Availability path
Follow liquid resources through each availability constraint.
Liquidity constraints
Select a layer to see its effect on resources available for operations.
Selected constraint
What changed
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