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  • Hello, Tony. This is a classic accounting conundrum. In my view, the answer depends largely on the nature of the expense. If the cost relates to an employee’s past service, allocating it according to their historical time breakdown seems reasonable. Using the previous year’s analysis provides a practical and defensible basis, even if it feels slightly retrospective. For a smaller charity, it can also help maintain a more consistent picture of programme costs.

  • Callum

    Member
    September 3, 2026 at 11:51 pm in reply to: Nonprofit Profit Reserves: The Real Deal – Reflection

    It was a real trial by fire, was it not? Many organisations without reserves had to scramble for survival, often relying on bridge loans or aggressive cost-cutting. For those with reserves, the pandemic demonstrated their value as a financial lifeline. What I took away from it is that having money set aside, even a modest amount, is not simply a luxury. It gives an organisation room to respond to unexpected problems without making rushed decisions. That breathing space can be incredibly valuable.

  • It is a tricky situation, and the answer is probably a definite maybe. If the grantor is silent, you need a reasonable spending schedule that aligns with the programme’s objectives and the terms of the grant. Using everything in year one could raise questions about planning and sustainability. I would suggest creating a budget timeline and seeking the grantor’s approval, even if the original guidance was unclear. A quick conversation to confirm the plan is usually easier than explaining the spending decisions later.

  • Callum

    Member
    August 26, 2026 at 7:18 am in reply to: Volunteer & Donor Policy template

    A solid volunteer policy can start with clear role definitions and a simple tracking spreadsheet or lightweight CRM. For FMV rates, the Independent Sector publishes annual guidance that many organisations find useful. It may also be worth pairing this with a straightforward gift acceptance policy for contributions handled by volunteers. The National Council of Nonprofits also has templates that can be adapted to suit your organisation.

  • Callum

    Member
    August 26, 2026 at 7:17 am in reply to: The Evolved Membership Nonprofit: What’s on Your Mind?

    This is a thoughtful set of questions, and in my experience with membership models, the key is creating genuine community value rather than simply adding clever pricing tiers. Starting with a small, committed group and growing gradually can make the process more manageable. Simple, consistent communication is also easy to overlook, but honest updates can build strong relationships. I would treat members as collaborators in the mission, rather than simply subscribers.

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