Guidelines for the Spreadsheet

1 This is a "read-only" document. Once you have opened it, save it to your computer under a new name, and then begin work.
2 Enter the information pertaining to your organization in cells where the text is BLUE, using rounded numbers to the nearest
dollar. Projected numbers are the cash amounts that an organization expects to receive and plans to spend in each month.
Actual numbers should be filled in after the month is finished, so that the projected numbers can be tracked against actuals.

3 Complete the spreadsheet using the suggested category for each entry. Broad categories have been suggested, and we
encourage organizations to make use of them. Additional spaces, marked "other," have been provided in addition to these
categories and can be used when an item doesn't fit into a broad category as provided or to customize the spreadsheet to
your organization's unique requirements. You may also insert rows for additional line items.

4 Use the "outline" function by clicking on the numbers in the top left corner of the spreadsheet or the plus and minus buttons
located on the left axis and the top axis. This will enable you to expand and contract the spreadsheet based on the level of
detail that you are interested in seeing.
5 At the bottom of the page, there is a row entitled " Monthly Operating Cash Flow Projection versus Monthly Actual."
Organizations may use this information to track the accuracy of projections.

6 The Cash Flow Projection is built to print on legal size paper. When printing, be sure that you are using legal size paper and
that the printer settings are set to print as such.

Item To Be Entered Explanation of Data To Be Entered

Numbers in [ ] Indicate here the multiple you are using when entering your numbers (tens, thousands,
etc.).

Beginning Total Cash Beginning total cash is total cash including operating, non-operating and temporarily
restricted cash at the beginning of the month. This should equal the ending total cash
from the previous month. In "month 1" enter the total cash balance here.

Unrestricted Operating Cash Operating cash on hand at the beginning of the month. This should equal the "Net Cash
on Hand [Beginning of from Operations" from the previous month. In "Month 1," enter the unrestricted cash
month] balance here. This is your total cash balance minus restricted cash. Restricted cash at the
beginning of this month will be entered in the line called "Beginning Temporarily
Restricted Cash."

Unrestricted Operating Cash

Receipts
Earned Cash received in exchange for services or products.
Unrestricted Contributions Donated cash received whose spending is not limited by legal or contractual obligations.

Restricted Cash Releases Cash released from temporary legal obligations of purpose or time that is free to be
spent. Note: this line will be automatically populated as releases are entered in the
"Temporarily Restricted Cash Released" line is filled in.

Total Operating Cash Receipts Total cash that has been received due to operating activities.
Operating Cash Spent
Personnel Expenses associated with the cost of having employees, incl. salaries, benefits, taxes.

Professional Fees Fees paid to third-party professionals who are not directly employed by the organization,
for example lawyers, consultants, etc.
Occupancy Operating costs associated with a facility, whether leased or owned. This would not
include principal payments on debt, major repairs, or replacements.
Interest on debt Interest payments associated with long or short term debt.
Total Operating Cash Spent Total of all cash spent on operating activities.
Net Cash from Operations Operating cash at the beginning of the month plus receipts minus disbursements.
Temporarily Restricted Cash
Temp. Restricted Cash In Cash that is received but cannot yet be spent due to donor restrictions.

Temp. Restricted Cash Cash that was restricted and is now able to be spent. Note: When you enter a number
Released in this line, it will automatically carry over to the "Restricted Cash Releases"
line item listed under Unrestricted Operating Cash Receipts."
Net Temporarily Restricted The net of temporarily restricted cash in minus the releases for the month.
Cash
Non-Operating Cash
Draw on LOC/Long Term Receipt of cash drawn from an organization's line of credit, or the receipt of long term
Debt Receipt debt.
Non-Operating Cash In Cash received for non-operating activities; for example capital campaign grants, changes
in the investment portfolio, and one-time or extraordinary transactions such as the sale
of assets.
Capital Campaign Contributions received for one-time or periodic organizational expansion associated with
Contribution Receipts a capital campaign.
Other Non-Operating Cash In Other non-operating contributions such as bequests, windfalls, proceeds from a lawsuit,
sale of assets, etc.
 Non-Operating Cash Out Cash spent that is not related to the organization's programs or other main activities. It
can include capital expenditures, payments of debt principal, and changes in the
investment portfolio.
Principal Payment on LOC Payment that is made to pay down the organization's line of credit.
Principal Payment on LTD Payment that is made to pay down the organization's long-term debt.
Net Non-Operating Cash Non-operating cash in minus non-operating cash out.
Ending Cash Net Cash from Operations plus Net Temporarily Restricted Cash plus net Non-Operating
Cash.
 Monthly Cash Flow Projection
[Your Organization name]
[Date]
© Nonprofit Finance Fund

Numbers in [ ] Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total
Proj. Actual Proj. Actual Proj. Actual Proj. Actual Proj. Actual Proj. Actual Proj. Actual Proj. Actual Proj. Actual Proj. Actual Proj. Actual Proj. Actual Proj. Actual
Beginning Total Cash 0 0 - - - - - - - - - - - - - - - - - - - - - -

Unrestricted Operating
Cash on Hand [Beginning
of month] 0 0 - - - - - - - - - - - - - - - - - - - - - -

Operating Cash
Unrestricted Operating
Cash Receipts
Earned Income 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Earned Income 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Earned Income 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Unrest. Contributions 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Unrest. Contributions 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Unrest. Contributions 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Restricted Cash Releases - - - - - ###
- - - - - - - - - - - - - - - - - - - - -
Total Op. Cash Receipts - - - - - - - - - - - - - - - - - - - - - - - - - -

Operating Cash Spent

Personnel 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Professional Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Occupancy 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Interest on debt 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Other 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Other 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Other 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Other 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Total Op. Cash Spent - - - - - - - - - - - - - - - - - - - - - - - - - -
Net Cash from Operations - - - - - - - - - - - - - - - - - - - - - - - - - -

Non-Operating Cash
Non-Operating Cash In
Draw on LOC/ Long Term
Debt Receipt 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Capital Campaign
Contributions 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Other Non-Op. Cash In 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Non-Operating Cash Out
Principal Payment on LOC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Principal Payment on LTD 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Other Non-Op. Cash Out 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -
Net Non-Op. Cash - - - - - - - - - - - - - - - - - - - - - - - - - -

Temporarily Restricted
Cash
Temp. Rest. Cash In 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -

Temp. Rest. Cash Released 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - -

Net Temp. Restricted Cash - - - - - - - - - - - - - - - - - - - - - - - - - -

Ending Cash - - - - - - - - - - - - - - - - - - - - - - - -

Monthly Operating Cash

Flow Projection vs Monthly
Actual: 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - -