Module 18
Minimal Data
Financial Planning & Cash Flow
Revenue GrowthOperational EfficiencyGovernance & Compliance
20 Q&A cards
8 cognitive functions
Cognitive Functions
Budget Variance AnalyzerCash Flow ForecasterOperating Reserve Health MonitorFunctional Expense AllocatorBreak-Even CalculatorCost-Per-Program AnalyzerLine of Credit & Liquidity TrackerEndowment Performance & Spend Monitor
Q&A Cards
FIN-001
FIN-002
FIN-003
FIN-004
FIN-005
FIN-006
FIN-007
FIN-008
FIN-009
FIN-010
FIN-011
FIN-012
FIN-013
FIN-014
FIN-015
FIN-016
FIN-017
FIN-018
FIN-019
FIN-020
Where are we vs budget this month — what's driving the variance?
Which line items have exceeded their 5% or 10% variance threshold?
Should we adjust our annual budget based on YTD actuals?
What is our cash position forecast for the next 30/60/90 days?
When is our next cash-tight period based on seasonal patterns?
How does revenue seasonality affect our ability to cover payroll?
How many months of operating reserves do we have?
Are our reserves adequate at 3-6 months of expenses?
At current spend, when would reserves be depleted?
What is our functional expense allocation — program vs management vs fundraising?
Is our overhead ratio within acceptable ranges for our sector?
How does functional allocation trend over time?
What is our break-even revenue threshold — minimum unrestricted revenue needed?
How much cushion do we have above break-even?
What is the fully loaded cost of each program including indirect allocation?
Which programs are running at a deficit after full cost allocation?
Do we have a line of credit, and what's the utilization and available capacity?
What are our line of credit covenants, and are we in compliance?
What is the endowment draw rate vs our spending policy?
How has endowment performance tracked against benchmarks over 3 years?