Below-the-Line Budgeting
As part of the series “Making Your Budget the Backbone of Your Nonprofit,” the Nonprofit Finance Foundation discusses “below-the-line budgeting,” a tool nonprofit leaders can use to address the full cost of operating their organizations. More specifically, leaders can use below-the-line budgeting to segregate non-operating revenue and expense for better communication and planning, address balance-sheet needs, and communicate how surpluses would be used intentionally to invest back into the organization.
