Using Surplus Budgeting to Advance and Sustain Your Mission

Written by Maria L. Murphy for the Journal of Accountancy in February 2017, this article approaches the issue of surplus budgeting through a case study of a waterfowl and wetlands conservation organization called Ducks Unlimited:

“The organization continues to use a surplus budget approach to strengthen its financial position and grow its unrestricted net assets to weather any short-term declines in philanthropy or liquidity issues and to be able to make strategic investments critical to its mission.”

It concludes with some surplus budgeting tips.

Read the case study.

On October 8, 2025, Join Us for a National Town Hall on the Financial State of the Nonprofit Sector

Nonprofit GPS is a new, action-based community designed to help nonprofits navigate today’s disrupted revenue landscape. Built in consultation with organizations nationwide, it focuses on the real financial challenges nonprofits face — business model risks, capital management, budgeting, governance, and more. Together, we’ll share practical strategies and highlight bright spots of practice that strengthen missions, even in the most disruptive times.

At this event you will hear: an analysis of the current economic landscape for nonprofits and the implications for practice; what array of critical new resources will be offered by Nonprofit GPS over the next three months and beyond; and how to become involved as a practice leader in this community.

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