Insights
Plain-language notes on forecasting, controls, and nonprofit reporting. No tax tips.
October 2026
ASU 2016-14 requires expenses by nature and function, and a description of the allocation method, in one place. Here is what that means in plain language for a board and a funder.
September 2026
Boards keep the static target. Operators run the month on a rolling forecast. The two are not in conflict, they answer different questions, and a healthy finance function runs both.
August 2026
A single annual budget is a board target, not a way to run the month. Here is why conditions move and how scenario planning sets the triggers that tell you when to act.
