[Wade_Rogers_Forum_Moderator]

Hi Laura

Thanks for visiting the forum! Propel Nonprofits has a great document and tool that can help you get started. It can be found on our website here: https://nonprofitfinancials.org/resources/true-program-costs-program-budget-and-allocation-template-and-resource-2/

nonprofitfinancials.org

True Program Costs: Program Budget and Allocation Template and Resource - Nonprofit Financial Commons

This guide and accompanying spreadsheet template break the process of understanding true program costs down into several stages.

[Wade_Rogers_Forum_Moderator]

Thanks Jerry, for your question, and Cheryl, for participating in the forum! We just want to be sure that you mean rental as an income or an expense?

[Wade_Rogers_Forum_Moderator]

Hi Janet…thanks so much for posting to the forum! Indeed, this is technical and uncharted territory as we work to implement this new standard. We look forward to hearing from other forum members on their experiences. To ensure your question gets to the greatest number of your peers, it will be pushed out to the forum membership in our weekly email notification of forum activity on Thursday. Thanks again for visiting!

[Wade_Rogers_Forum_Moderator]

Hi Donald…welcome to the forum!

Your calculation looks consistent with that used in this cool template that is available on our site: https://nonprofitfinancials.org/resources/calculate-your-luna/.

Also, if you weren’t able to join us recently for our webinar on financial ratios – which included discussion of LUNA – you can access the materials here: https://nonprofitfinancials.org/resources/nonprofit-ratios-resources-list/

We look forward to hearing from others in the forum. Thanks again for joining us!

nonprofitfinancials.org

Calculate Your LUNA - Nonprofit Financial Commons

This Excel-based tool can help you quickly and clearly see your LUNA — your current Liquid Unrestricted Net Assets.

[Wade_Rogers_Forum_Moderator]

Hi Erica…as I work through understanding LUNA and its related calculations I, like you, also encounter these wrinkles and exceptions! My reaction would be to exclude in-kind expense since it is not a cash need and therefore not reliant on LUNA to fund. Any other reactions out there?