The Key to Long Term Financial Health: Liquid Unrestricted Net Assets (LUNA)
By comparing its current balance sheet with those at prior points, you can see how your agency’s fiscal health has fared over time.
Archives: Resources
Calculate Your LUNA
This Excel-based tool can help you quickly and clearly see your LUNA — your current Liquid Unrestricted Net Assets.
Financial Health Analysis Tool
This data visualization tool provides a 4-year snapshot of your nonprofit's financial health, with a focus on liquidity.
Understanding Audited Financial Statements
This video explains audited financial statements and their use in understanding your organization’s financial health and performance.
Propel Balance Sheet Cheat Sheet
The balance sheet serves as a snapshot, providing the most comprehensive picture of an organization’s financial situation.
NFF Glossary of Nonprofit Finance Terms and Concepts
A comprehensive lexicon where you can search for just the term you need. Provided and hosted by the Nonprofit Finance Fund.
Understanding the IRS Form 990
The full-length IRS Form 990 is arguably the most detailed tax return the average person is likely to encounter.
ANAFP Guide to Understanding Nonprofit Financial Statements
The Association of Nonprofit Accountants and Financial Professionals provides a good primer on audited financial statements.
The New FASB Lease Standard – Resources List
We simplified first-time transition and continuing considerations for recording lease activities. We explored the choices available in applying this g…