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Financial Health Analysis
Financial Health Analysis
Purpose: This tool is designed to provide a quick and basic overview of an organization's financials
Deviations from benchmarks do not necessarily imply poor financial performance or health but may
help to raise potential "flags" that may warrant further analysis or clarification.
Data Source: All information can be gathered from IRS Form 990 data from the most recent 3 fiscal
years and next year's budget
Inputs Definitions & Instructions:
Enter Data ONLY in yellow cells. The rest are calculated for you.
Gray Cells are auto-calculated. Do not enter data in these cells.
Fiscal Year Ending Enter the fiscal years being analyzed. The oldest year of data being analyzed should be Row 7
entered in Column C, and then in increasing order to Column F, where the current or
upcoming year's budget data will be entered.
Net Assets Without Donor Row 9
Restrictions, End of Year Enter the amount of unrestricted net assets as of the end of the year being analyzed.
This amount can be found in the Balance Sheet section of the Form 990, Part X, column (B),
line 27.
Total Expenses Enter the total expenses for each year being analyzed, as found in Statement of Row 14
Functional Expenses on the Form 990, Part IX, column (A), line 25.
Total Program Expense Row 16
Enter the total expenses for program services for each year being analyzed. This
information can be found on the Statement of Functional Expenses in the Form 990, Part
IX, column (B), line 25.
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
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Nonprofit Financial Health Analysis
Organization Name:
Oldest ------------------------------------------------------------------> Newest
Document: 4. Next
1. 990 from 2. 990 from 3. 990 from
Year's
3 years ago 2 years ago last year
Budget* Source on IRS Form 990
Fiscal Year:
Did your organization have an operating surplus or deficit?
Net Assets Without Donor Restrictions, End of Year (A) Part X, column (B), line 27
Balance Sheet
Less:
Part X, column (A), line 27
Net Assets Without Donor Restrictions, Beginning of Year (B)
Total Management & General Expense Part IX, column (C), line 25
Divided by total expense:
Management & General Expenses
Management & General Expense % Total Expenses Automatically populates
Net Fixed Assets, End of Year (C) Part X, column (B), line 10c
Less:
Part X, column (B), line 23
Secured mortgages, End of Year (D)
How many months of operations can be covered with liquid operating reserves?
Available LUNA from above calcuation (A) $0 $0 $0 Automatically populates
Statement of Functional Expenses & Balance Sheet
How many months of operations can be covered with the available cash?
Cash - non-interest bearing (A) Part X, column (B), line 1
Plus
Savings and temporary cash investments (B) Part X, column (B), line 2
$0 $0 $0 Automatically populates
(Total Annual Expenses ÷ 12) (C)
*To calcuate operating results using the budget, enter unrestricted revenue in line 9 and total expenses in line 11
**Board Designated Net Assets not available on the IRS Form 990
Benchmarks
10%
0%
$0
0.9
0.8
0.7
0.6
$1 0.5
0.4
0.3
0.2
0.1
$0 0.0
Cash on Hand
0.9
0.8
0.7
0.6
$1 0.5
0.4
0.3
0.2
0.1
$0 0.0