Nonprofit Budget Template: Instructions

These worksheets will help you understand and build your organization’s budget according to its spending on programs and functions. The tab labeled "Budget Worksheet" is a
template for entering your organization's budget amounts and allocations. The tab labeled "ORGANIZATION EXPENSE BUDGET" is an output that shows costs for each line item
allocated by program / function. The tab labeled "Revenue and Summary" is a template for entering revenues associated with each program / function, and understanding the
bottom line (revenue minus expenses) for each. (The tab labeled "SUPPLEMENT - Fringe Calculation" is an optional tool described below.) The instructions below explain, step-
by-step, how to use the template. There is also a video demonstration available for download on this website.

Note on cell protection:

The formula (gray) cells in these worksheets are protected to prevent accidental modification that could impair
the functionality of the worksheets. For an expert user wishing to override these protections in order to modify
formulas or the structure of the template, the process is outlined below. Please be aware that such modifications
may lead to errors or inaccuracies if not done appropriately and checked carefully.

To remove cell protections:

(1) Click on the cell or cells that you wish to unlock
(2) Under the “Data” menu, select “Data Validation”
(3) A dialog box will open—click “Clear All” at the bottom of that box (if you wish to unlock all of the cells on
that worksheet, also check the box that says “Apply these changes to all other cells with the same settings”)

Budget Worksheet Tab

Category Instructions
General

Enter the name (or abbreviation) of each program in the header columns labeled Program 1, Program 2, etc.
Program Names (Note that you can use the "+" button in the top margin to expand the sheet to up to seven programs, plus
Administration and Fundraising.)

Personnel
INPUTS

Enter the effective fringe rate (as a percentage) for full-time employees. (Note, if you are unsure of your
Fringe Rate for FT Staff organization's effective fringe rates, go to the tab labeled "SUPPLEMENT--Fringe Calculation" and follow the
instructions there.)

Enter the position title for each full-time position. (Use the "+" buttons in the left-hand margin to add up to 50
Full-Time Positions
full-time positions.)

Full-Time Position Enter the base salary or estimated wages (not including fringe benefits) for each full-time position in the
Salaries/Wages corresponding cell in Column C.

Translate the amount of time each employee spends working in each program / function into a percentage of his
Full-Time Position Time or her total time and enter those percentages into the corresponding column for each program and for
Allocations Administration and Fundraising functions. Ensure that each position's time allocation totals 100% in the "Total"
column (Column M).

Enter the effective fringe rate (as a percentage) for part-time employees. (Note, if you are unsure of your
Fringe Rate for PT Staff organization's effective fringe rates, go to the tab labeled "SUPPLEMENT--Fringe Calculation" and follow the
instructions there.)

Enter the position title for each part-time position. (Use the "+" buttons in the left-hand margin to add up to 30
Part-Time Positions
part-time positions.)

Part-Time Position Enter the percentage of "full-time" that each part-time employee works in column B: for example, 20% for a one-
Percentages day per week position, 50% for a half-time position, and so on.

Enter the estimated salary or wages (not including fringe benefits) for each part-time position in the
Part-Time Position Salaries
corresponding cell in Column C.

Translate the amount of time each employee spends working in each program or function into a percentage of his
Part-Time Position Time or her total time and enter those percentages into the corresponding column for each program and for
Allocations Administration and Fundraising functions. Ensure that each position's time allocation totals 100% in the "Total"
column (Column M).

OUTPUTS
Total Salaries/Wages and Shows the total budgeted dollar amount of salaries/wages and fringe for full-time employees, part-time
Fringe employees, and both together, in total and for each of the organization's programs/functions.

Total Personnel Costs Shows the total personnel costs for the organization as a whole and in each program/function.

# of Full-Time Equivalents
Shows the total number of full-time equivalents (FTEs) in each of the organization's programs / functions.
(FTEs)

% of all FTEs Shows the percentage share of the organization's total FTEs represented by each program / function.
Non-Personnel / OTPS

INPUTS

Enter the name or category of each OTPS (other than personal service, or non-salary related) expense in the
organization's budget that is budgeted directly to one or more programs or functions. Items in this section should
Direct Expenses
be natural expense categories (e.g. supplies, travel, professional fees). (Use the "+" buttons in the left-hand
margin to add up to 40 direct OTPS line items.)

Direct Expenses NO DATA INPUT: This cell will calculate automatically based on the direct OTPS expense budgets by program /
Line Item Budgets function entered in the corresponding columns D through L (see the following instruction).

Direct Expenses Enter the dollar amount budgeted to each program / function for each direct OTPS line item into the
Line Item Budgets corresponding column for that program / function.

Enter the name or category of each OTPS expense in the organization's budget that cannot be attributed directly
to one or more programs / function but is rather shared by all programs and functions in general. Items in this
section should be natural expense categories (e.g. supplies, travel, professional fees). Typical indirect OTPS
Shared Expenses
expenses include office supplies, telephone, information technology, etc. (Use the "+" buttons in the left-hand
(allocated by FTE)
margin to add up to 30 indirect OTPS line items.) All line items entered in this section will be allocated on the
basis of percentage of full-time equivalent (FTE) personnel in each program / function. For alternative methods
of allocating shared costs, use the following section.

Shared Expenses Enter the line item budget for each OTPS indirect expense in the corresponding cell in Column C. (Note, all line
(allocated by FTE) items entered in this section will be allocated on the basis of percentage of full-time equivalent (FTE) personnel
Line Item Budgets in each program / function. For alternative methods of allocating shared costs, use the following section.

Enter the name or category of any shared OTPS expense that you wish to allocate by a method other than FTE
Shared Expenses
percentages. For example, you may wish to allocate rent/occupancy expenses based on the percentage of
(allocated by other method)
facilities square footage occupied by each program / function.

Shared Expenses
Enter the line item budget for each shared expense you wish to allocate by a method other than FTE in the
(allocated by other method)
corresponding Column C.
Line Item Budgets

Shared Expenses Based on the allocation methodology you are using for the items in this section, enter the percentage of each
(allocated by other method) line item attributable to each program / function into the corresponding column for that program / function.
Line Item Allocations Ensure that each item's allocation totals 100% in the "Total" column (Column M).

OUTPUTS

Total Non-Personnel / OTPS

Shows the total non-personnel costs for the organization as a whole and in each program/function.
Costs

Total Budget by
Shows the total expense budget in dollars for the organization as a whole and for each program / function.
Program/Function

Percentage of Total Expenses Shows the percentage share of the organization's total expense budget represented by each program / function.

Organizational Expense Budget Tab

INPUTS There is no data input on this tab.

OUTPUTS

Shows the dollar amounts of salary/wages and fringe benefits allocated or "charged" to each program / function,
1. Personnel Expenses
broken down by each full and part-time position entered on the Budget Worksheet tab.

Non-Personnel / OTPS Shows the dollar amounts of direct and shared OTPS costs allocated or "charged" to each program / function.

Total Budget by
Shows the total expense budget in dollars for the organization as a whole and for each program / function.
Program/Function

Percentage of Total Expenses Shows the percentage share of the organization's total expense budget represented by each program / function.

Revenue and Summary Tab

INPUTS

Enter the names of any specific revenue sources you wish to specify under the appropriate header in Column A
Revenue Sources
(e.g. "Foundations", "Corporations", etc.).
 For each revenue source, enter the amount of income restricted to, dedicated to, or earned by each program /
Income by Program function in the corresponding column. The total amount attributable to that program will calculate automatically
in Column B.

OUTPUTS

Total Revenue by
Shows the total amount of income restricted to, dedicated to or earned by each program / function.
Program/Function

Expenses Shows expenses by category and in total as calculated in prior worksheets.

Revenue Less Expenses Shows the net income or "bottom line" for the organization as a whole and for each program / function.
Please Note: This document is made available by BDO FMA, for informational purposes only and does not constitute financial or professional advice. The information provided in this document is of a general nature
and does not take into account your individual objectives, financial situation or needs. It should not be used, relied upon or treated as a substitute for specific professional advice. BDO FMA recommends that you
obtain your own independent professional advice before making any decision in relation to your particular requirements or circumstances. BDO FMA does not warrant the accuracy, completeness or currency of the
information provided on and made available through this document. By viewing or using this document, you acknowledge and agree that any reliance upon or use of any information made available through this
document shall be entirely at your own risk. BDO FMA shall not be liable for any loss or damage, whether direct or indirect, and however caused, to any person or organization arising from the use of (or reliance
upon) information provided on and made available through this document.

© BDO FMA LLC, 2021. All rights reserved.

tions. The tab labeled "Budget Worksheet" is a
an output that shows costs for each line item
ach program / function, and understanding the
d below.) The instructions below explain, step-

Cell / Column / Row

Row 5,
Columns D-J

Cell B10

Column A,
Rows 12-61

Column C,
Rows 12-61

Columns D-L,
Rows 12-61

Cell B66

Column A,
Rows 68-97

Column B,
Rows 68-97

Column C,
Rows 68-97

Columns D-L,
Rows 68-97
 Rows 63-64, Columns C-L
(Full-Time)

Rows 99-100, Columns C-L

(Part-Time)

Rows 101-102, Columns C-L

(Together)

Row 103, Columns C-L

Row 105,
Columns D-L

Row 106,
Columns D-L
 Column A,
Rows 113-153

Column C,
Rows 113-153

Columns D-L,
Rows 113-153

Column A,
Rows 158-187

Column C,
Rows 158-187

Column A,
Rows 190-199

Column C,
Rows 190-199

Columns D-L,
Rows 190-199

Row 202,
Columns C-M

Row 204,
Columns C-M

Row 205,
Columns C-M

Rows 10-93

Rows 105 -194

Row 186

Row 187

Column A,
Rows 9 - 61
Columns C - K,
Rows 9 - 61

Columns C - K,
Row 63

Columns B - K,
Rows 67 - 81

Columns B - K,
Row 82
mation provided in this document is of a general nature
c professional advice. BDO FMA recommends that you
warrant the accuracy, completeness or currency of the
use of any information made available through this
n or organization arising from the use of (or reliance
 Enter data into yellow
cells only

% of full
Position or Expense Category time Budget Program 1 Program 2 Program 3 Program 4 Program 5 Program 6 Program 7 Administration Fundraising Total

PERSONNEL
Full Time
Enter Fringe Rate for FT Staff Here:
% % % % % % % % %
100% $ - 0%
100% $ - 0%
100% $ - 0%
100% $ - 0%
100% $ - 0%
100% $ - 0%
100% $ - 0%
100% $ - 0%
100% $ - 0%
100% $ - 0%
Total Full Time Salaries/Wages $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 0%
Total Full Time Fringe $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 0%
Part Time
Enter Fringe Rate for PT Staff Here:
% % % % % % % % %
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
Total Part Time Salaries/Wages $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 0%
Total Part Time Fringe $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 0%
TOTAL SALARIES/WAGES $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
TOTAL FRINGE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
TOTAL PERSONNEL COSTS $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -

# of Full Time Equivalents (FTEs) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
% of all FTEs 0% 0% 0% 0% 0% 0% 0% 0% 0%

NON-PERSONNEL / OTPS

Specific Expenses
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
Total Specific Expenses $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 0%

Shared Expenses (allocated by FTE)

$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
 $ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
Shared Expenses (allocated by other method) % % % % % % % % %
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
$ - 0%
Total Shared Expenses $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 0%
Total Non-Personnel / OTPS Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 0%

Total Budget by Program/Function $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -

Percentage of Total Expenses

Please Note: This document is made available by BDO FMA, for informational purposes only and does not constitute financial or professional advice. The information provided in this document is
of a general nature and does not take into account your individual objectives, financial situation or needs. It should not be used, relied upon or treated as a substitute for specific professional
advice. BDO FMA recommends that you obtain your own independent professional advice before making any decision in relation to your particular requirements or circumstances. BDO FMA does
not warrant the accuracy, completeness or currency of the information provided on and made available through this document. By viewing or using this document, you acknowledge and agree
that any reliance upon or use of any information made available through this document shall be entirely at your own risk. BDO FMA shall not be liable for any loss or damage, whether direct or
indirect, and however caused, to any person or organization arising from the use of (or reliance upon) information provided on and made available through this document.

© BDO FMA LLC, 2021. All rights reserved.

Instructions:

To calculate effective fringe rates for full- and part-time

employees, simply enter the TOTAL ANNUAL expense for each
benefit category in the highlighted cells below. (FICA will
calculate automatically based on the statutory employer's
share of 7.65% of salaries.) When all expenses are entered,
the effective fringe rate for each employment category will
be returned in cells D34 and D35. Note that these calculations
assume that part-time employees are eligible for only those
benefits included in the "Mandatory Categories."

Benefits

Mandatory Categories Part-Time

FICA $ - ###
Workers Compensation $ - ###
Disability $ - ###
State Unemployment Insurance $ - ###
Other mandatory benefits $ - ###
###
Other Benefits
Medical Insurance $ - ###
Dental Insurance $ - ###
Life Insurance $ - ###
Retirement Plan Contributions $ - ###
Other $ - ###
Other $ - ###

Effective Fringe Rate:

Full-Time
Part-Time
 Base Salary or
Position or Expense Category Line Budget Program 1 Program 2 Program 3 Program 4 Program 5 Program 6 Program 7 Administration Fundraising

Personnel

Full Time
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Total Full Time Salaries/Wages $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Total Full Time Fringe $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Part Time
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Total Full Time Salaries/Wages $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Total Part Time Fringe $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
TOTAL SALARIES/WAGES $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
TOTAL FRINGE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
TOTAL PERSONNEL COSTS $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Non-Personnel / OTPS

Specific Expenses
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Total Specific Expenses $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -

Shared Expenses (allocated by FTE)

$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Shared Expenses (allocated by other method)
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Total Shared Expenses $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Total Non-Personnel / OTPS Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -

Total Budget by Program/Function $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -

Percentage of Total Expenses

Please Note: This document is made available by BDO FMA, for informational purposes only and does not constitute financial or professional advice. The information provided in this
document is of a general nature and does not take into account your individual objectives, financial situation or needs. It should not be used, relied upon or treated as a substitute for
specific professional advice. BDO FMA recommends that you obtain your own independent professional advice before making any decision in relation to your particular requirements or
circumstances. BDO FMA does not warrant the accuracy, completeness or currency of the information provided on and made available through this document. By viewing or using this
document, you acknowledge and agree that any reliance upon or use of any information made available through this document shall be entirely at your own risk. BDO FMA shall not be
liable for any loss or damage, whether direct or indirect, and however caused, to any person or organization arising from the use of (or reliance upon) information provided on and
made available through this document.
Please Note: This document is made available by BDO FMA, for informational purposes only and does not constitute financial or professional advice. The information provided in this
document is of a general nature and does not take into account your individual objectives, financial situation or needs. It should not be used, relied upon or treated as a substitute for
specific professional advice. BDO FMA recommends that you obtain your own independent professional advice before making any decision in relation to your particular requirements or
circumstances. BDO FMA does not warrant the accuracy, completeness or currency of the information provided on and made available through this document. By viewing or using this
document, you acknowledge and agree that any reliance upon or use of any information made available through this document shall be entirely at your own risk. BDO FMA shall not be
liable for any loss or damage, whether direct or indirect, and however caused, to any person or organization arising from the use of (or reliance upon) information provided on and
made available through this document.

© BDO FMA LLC, 2021. All rights reserved.

 Note: revenue listed on this page should
be unrestricted within the current fiscal year

Revenue Source Total Program 1 Program 2 Program 3 Program 4 Program 5 Program 6

REVENUES
Contributions & Support
Foundations
Corporations
Individual contributions
Board members $ - $ - $ - $ - $ - $ - $ -
Annual appeal $ -
Other/general $ -
[Additional line item] $ -
Satisfaction of Prior Year Restrictions
[Item] $ - $ - $ - $ - $ - $ - $ -
Government grants/contracts
Other revenue
Investment income $ - $ - $ - $ - $ - $ - $ -
Program revenues $ -
Special events $ -
Miscellaneous $ -
[additional line item] $ -
[additional line item] $ -
[additional line item] $ -
[additional line item] $ -
[additional line item] $ -
[additional line item] $ -
[additional line item] $ -
[additional line item] $ -
Total Revenue by Program/Function $ - $ - $ - $ - $ - $ - $ -
EXPENSES
Personnel:
Full Time
Salaries/Wages $ - $ - $ - $ - $ - $ - $ -
Fringe $ - $ - $ - $ - $ - $ - $ -
Part Time
Salaries/Wages $ - $ - $ - $ - $ - $ - $ -
Fringe $ - $ - $ - $ - $ - $ - $ -
Total Personnel $ - $ - $ - $ - $ - $ - $ -

Other Than Personal Service (OTPS):

Direct Expenses
Total Direct OTPS $ - $ - $ - $ - $ - $ - $ -

Shared Expenses
Total Shared OTPS $ - $ - $ - $ - $ - $ - $ -

Total Expenses by Program/Function $ - $ - $ - $ - $ - $ - $ -

Revenues Less Expenses $ - $ - $ - $ - $ - $ - $ -

Please Note: This document is made available by BDO FMA, for informational purposes only and does not constitute financial or professional advice. Th
document is of a general nature and does not take into account your individual objectives, financial situation or needs. It should not be used, relied up
specific professional advice. BDO FMA recommends that you obtain your own independent professional advice before making any decision in relation to
circumstances. BDO FMA does not warrant the accuracy, completeness or currency of the information provided on and made available through this docu
document, you acknowledge and agree that any reliance upon or use of any information made available through this document shall be entirely at you
liable for any loss or damage, whether direct or indirect, and however caused, to any person or organization arising from the use of (or reliance upon)
made available through this document.

© BDO FMA LLC, 2021. All rights reserved.

Program 7 Administration Fundraising

$ - $ - $ -

$ - $ - $ -

$ - $ - $ -
 $ - $ - $ -

$ - $ - $ -
$ - $ - $ -

$ - $ - $ -
$ - $ - $ -
$ - $ - $ -

$ - $ - $ -

$ - $ - $ -

$ - $ - $ -

$ - $ - $ -

te financial or professional advice. The information provided in this

needs. It should not be used, relied upon or treated as a substitute for
ore making any decision in relation to your particular requirements or
and made available through this document. By viewing or using this
his document shall be entirely at your own risk. BDO FMA shall not be
ng from the use of (or reliance upon) information provided on and