Using Surplus Budgeting to Advance and Sustain Your Mission
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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.