Statement of Cash Flows

Adjustments for non-cash items like depreciation and in-kind contributions help nonprofits accurately reflect cash flow and financial health beyond accrual-based net assets.

Beginning cash and cash equivalents indicate a nonprofit's starting liquidity, crucial for managing operations, planning budgets, and demonstrating financial readiness in social innovation and international development.

Change in net assets shows whether a nonprofit's resources have increased or decreased, serving as a key indicator of financial sustainability and capacity for long-term impact in social innovation and development.

Changes in working capital impact nonprofit cash flow by reflecting shifts in receivables, payables, and prepaids, revealing liquidity strengths and risks critical for social innovation and international development organizations.

Contributions restricted for long-term purposes provide nonprofits with resources to build enduring capacity, fund endowments and capital projects, and ensure sustainability while respecting donor intent and supporting strategic growth.

Ending cash and cash equivalents indicate a nonprofit's liquidity and financial health, crucial for funding programs and sustaining operations in social innovation and international development.

Net cash from financing activities shows how nonprofits raise and repay capital for long-term growth, helping donors and boards assess sustainability and financial strategy beyond daily operations.

Net cash from investing activities shows how nonprofits allocate cash for long-term growth, capacity-building, and strategy, revealing asset purchases or sales that impact sustainability and mission support.

Net cash provided by operating activities is a key indicator of a nonprofit's financial health and sustainability, showing if core mission activities generate sufficient cash to fund programs and operations.

The net increase or decrease in cash and cash equivalents reveals a nonprofit's liquidity changes, reflecting its financial resilience and ability to sustain programs and respond to challenges.