Statement of Cash Flows

Proceeds from borrowings provide nonprofits with essential capital for long-term projects and bridging funding gaps, enabling growth while requiring careful management of repayment obligations and financial sustainability.

Proceeds from the sale of investments or PP&E show how nonprofits convert long-term assets into cash, supporting strategic growth or indicating financial stress in social innovation and development sectors.

Purchases of investments show how nonprofits allocate resources for long-term growth, balancing immediate needs with future impact through strategic financial stewardship and transparent reporting.

Purchases of property, plant, and equipment reflect nonprofits' investments in long-term capacity, signaling strategic growth and sustainability while supporting program effectiveness and scalability.

Repayments of borrowings show how nonprofits manage debt responsibly, maintain financial health, and build trust with lenders and donors, ensuring sustainable mission impact and financial discipline.

The Statement of Cash Flows reveals how nonprofits manage cash movement, ensuring financial resilience, sustainability, and operational viability, especially in social innovation and international development contexts.