A program budget that answers the board

Program share, restricted balance, match position, cost per participant, and the year a grant stops paying. Sample organisation, worked through.

Every figure is an illustrative sample from the plan shipped with the download — a fictional organisation, not a benchmark and not advice about what any nonprofit spends.

At a glance

To programs
72.9%
Cost per participant
$1,250
Restricted balance
$30,000
Match gap
$11,500
Functional split of $535,000 in cost
FunctionAmountShareWhat sits here
Program$390,00072.9%Tutoring staff, curriculum, site leases
Management$104,00019.4%Executive director, finance and audit
Fundraising$41,0007.7%Development staff

The download draws this as a bar next to your own input, so a shift in the ratio is visible before the 990 is filed, not after.

Restricted funds, rolled forward
RestrictionReceivedSpentRemaining
State after-school grant$150,000$96,000$54,000
Corporate sponsor (tutoring only)$60,000$84,000−$24,000
Remaining restricted$210,000$180,000$30,000

The sponsor line is overspent by $24,000. The planner states that in dollars and says which way out you have, instead of netting it against the state grant.

The 990 view, and budget against actual

Functional statement — sums to total expense
FunctionAmountShare
Program services$390,00072.9%
Management and general$104,00019.4%
Fundraising$41,0007.7%
Total expense$535,000100%
Shared cost allocated across programs (by staff hours)
ProgramDirectSharedTotal
Tutoring$120,000$57,600$177,600
Mentoring$60,000$28,800$88,800
Family support$30,000$9,600$39,600
Total$210,000$96,000$306,000

Actual to date $495,500 of $535,000 (92.6%), one line above budget. The download shows that line and its overrun.

Restricted money stays restricted

Restricted position
LineAmount
Restricted funding (state grant, corporate sponsor)$210,000
Restricted spending (curriculum, leases)$180,000
Remaining restricted$30,000

If restricted spending passes its revenue the planner reports the shortfall in dollars, and says which way out you have: release from another fund, or reduce scope.

The year the grant ends

Three-year outlook
YearRevenueSpendNetCumulative
FY 2027$535,000$535,000$0$0
FY 2028$445,000$548,000−$103,000−$103,000
FY 2029$455,000$566,000−$111,000−$214,000

First deficit year: FY 2028. Cumulative across the window: −$214,000. That sentence is the point of the file.

What is in the download

Contents of the ZIP
FileWhat it does
index.htmlThe planner: funding, costs, split, restricted, match, three-year outlook, CSV, print
README.mdThe arithmetic and the limits of the model
LICENSE.txtSingle-person licence, editable for your own organisation
tests/math.test.js22 assertions: allocation rounding, restricted overspend, 990 split, variance, match gap, grant cliff

Product details and price

Rerivo preview. Sample figures only; nothing on this page is calculated live. The planner ships as an editable offline file.