[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]

Thanks everyone for your insightful responses. Please continue to visit our forums to keep this and other great discussions going!

[Wade_Rogers_Forum_Moderator]

Hi Rick.. thanks for reaching out to our forum! This is a question I receive quite often and I have to say it’s no easy task since you are looking for folks with a specific area of expertise who are also interested in (hopefully passionate about!) the organization’s mission. You would want to start with the networks surrounding your fellow board members as well as your constituents. I have found that identifying finance professionals simply because of their profession isn’t always the best tactic unless you can really pique their interest in the mission. Also, there are many community-based programs that help match interested board candidates to organizations. BoardSource has a helpful listing here: https://boardsource.org/fundamental-topics-of-nonprofit-board-service/composition-recruitment/board-recruitment/board-posting-matching/

Good luck with your search! I’m looking forward to hearing from others in the community.

[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?

[Wade_Rogers_Forum_Moderator]

Thanks so much for your post, Sage. Great feedback about avoiding the siloing effect! Looking forward to hearing others’ perspectives.