Statement of Financial Position

Days Cash on Hand measures how long a nonprofit can operate without new cash, guiding decisions on reserves, fundraising, and risk management, especially critical for social innovation and international development organizations.

The debt service coverage ratio measures a nonprofit's ability to meet debt obligations from operating cash flow, signaling financial health and influencing borrowing and funding decisions.

The debt to assets ratio shows how much of a nonprofit's resources are financed by debt, helping assess financial risk, leverage, and donor confidence in social innovation and international development organizations.

The debt to net assets ratio measures a nonprofit's debt relative to its equity, indicating financial health and borrowing capacity critical for sustainable growth and donor confidence.

Deferred revenue represents funds nonprofits receive before delivering services, reflecting obligations and ensuring accountability to funders, especially in multi-year grants and advance payments.

Grants and pledges receivable are vital for nonprofits, representing promised funds not yet collected. Accurate tracking ensures financial stability, transparency, and supports program commitments in social innovation and international development.

Intangible assets in nonprofits include software, licenses, and intellectual property that support mission delivery, foster innovation, and enhance credibility, especially in social innovation and international development.

Inventory is essential for nonprofits managing goods for distribution or sale, ensuring efficient delivery, reducing waste, and supporting financial accuracy and operational impact in social innovation and development.

Long-term investments are vital for nonprofit sustainability, enabling multi-year initiatives, financial stability, and mission-aligned impact through careful management and strategic use of resources.

Months of Cash on Hand measures how many months a nonprofit can operate without new revenue, aiding financial planning, reserve policies, and strategic decisions in social innovation and international development.