⚠️ SAMPLE DOCUMENT. All figures are fictional, for illustration only. This pack shows the monthly reports a board receives when banking and fund accounting run on Holdings.
Treasurer's Summary — May 2026
Riverbend Community Outreach (Sample)
4.2 mo
Unrestricted reserve
+$4,180
YTD surplus (unrestr.)
$21,500
Restricted balances
Highlights
- Donations are 3% ahead of budget YTD; spring appeal outperformed plan by $2,100.
- Program supplies ran $1,450 over budget in May — one-time bulk purchase for summer program (timing, not trend; offsets in June–July).
- Youth Program grant: $8,500 of $15,000 released to date; spending on schedule, report due Aug 15.
- Payroll tax deposits confirmed current through May. Form 990 filed April 28; copy in the board portal.
Needs board attention
- Reserve policy target is 6 months; we are at 4.2. Recommend directing $1,000/mo of unrestricted surplus to the reserve sub-account.
- Facility lease renews September 1 — finance committee will bring options to the July meeting.
Interest earned on balances this month: $121.58 (1.75% APY on all balances). Banking fees paid: $0.
⚠️ SAMPLE DOCUMENT — fictional figures for illustration.
Statement of Financial Position — as of May 31, 2026
Sample
Assets
| Account | May 31, 2026 | Apr 30, 2026 |
|---|
| Operating checking (Holdings) | 54,920 | 51,260 |
| Reserve sub-account | 17,000 | 16,000 |
| Restricted funds sub-account | 11,500 | 13,200 |
| Grants receivable | 6,500 | 6,500 |
| Prepaid insurance | 1,800 | 2,025 |
| Total assets | 91,720 | 88,985 |
Liabilities
| Accounts payable | 2,340 | 2,910 |
| Payroll liabilities (current) | 3,180 | 3,105 |
| Total liabilities | 5,520 | 6,015 |
Net assets
| Without donor restrictions | 64,700 | 61,470 |
| of which: board-designated reserve | 17,000 | 16,000 |
| With donor restrictions | 21,500 | 21,500 |
| Total net assets | 86,200 | 82,970 |
⚠️ SAMPLE DOCUMENT — fictional figures for illustration.
Statement of Activities & Budget vs. Actual — YTD May 2026
Sample
| Line | YTD Actual | YTD Budget | Variance |
|---|
| Individual donations | 48,300 | 46,900 | +1,400 |
| Grants (released from restriction) | 8,500 | 8,500 | — |
| Program fees | 11,250 | 12,000 | −750 |
| Interest income | 585 | 250 | +335 |
| Total revenue & support | 68,635 | 67,650 | +985 |
| Salaries & payroll taxes | 41,800 | 42,000 | +200 |
| Program supplies | 8,950 | 7,500 | −1,450 |
| Facilities | 9,000 | 9,000 | — |
| Insurance & admin | 4,705 | 5,000 | +295 |
| Total expenses | 64,455 | 63,500 | −955 |
| Change in net assets (unrestricted) | 4,180 | 4,150 | +30 |
Variance notes: program supplies — one-time bulk purchase for summer program (recovers in Jun–Jul); program fees — two scholarship placements.
Restricted fund balances
| Fund | Opening | Additions | Released | Balance |
|---|
| Youth Program grant (Westfall Fdn) | 15,000 | — | (8,500) | 6,500 |
| Building fund | 12,000 | 3,000 | — | 15,000 |
| Total with donor restrictions | 27,000 | 3,000 | (8,500) | 21,500 |
Reports like these generate automatically when your banking and books live in one system. Holdings fund accounting is $25/mo with free banking underneath — see getholdings.com/nonprofits/pricing.