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VIDEO Q&A for Subscribers: March 2026
Ben and Mike answer questions from subscribers about addressing the perception accumulating too much in operating reserves, whether it’s a conflict of interest for a Board member to make an interest-free loan to the organization, the risks of relying too heavily on deferred income, and the risks of agreeing to indemnification obligations in a contract.
VIDEO: What Nonprofits Should Know about Spending Operating Reserves
Ben and Mike discuss why the spending side of operating reserves is often overlooked, the benefits of adding spending provisions to an operative reserve policy, the key elements to include in these spending provisions, how the smart use of operating reserves can be a point of pride for a nonprofit organization, and more.
VIDEO Q&A for Subscribers: November 2024 [PREVIEW]
Ben and Mike answer questions from subscribers about the spending of operating reserves, conflicts of interest related founders of a nonprofit becoming staff, deciding between filing the Form 990-EZ and the Form 990, and legal issues raised by the moving of funds between related organizations.
VIDEO Q&A for Subscribers: August 2024 [SUBSCRIBERS-ONLY]
Ben and Mike answer questions from subscribers about whether fixed assets and restricted funds can count toward a nonprofit organization's operating reserves, the pros and cons of taking over an existing 501(c)(3) organization rather than starting a new one, how abstentions are counted in a Board vote, and whether an organization should use a credit card or debit card.
VIDEO: Why Nonprofits Should Have Operating Reserves
Ben and Mike discuss the reasons why operating reserves are essential for the financial health and sustainability of nonprofit organizations, the short-term and long-term purposes of operating reserves, lessons learned from past economic disruptions, and some recommendations for operating reserve policies.
VIDEO: How and Why to Do Regular Financial Health Assessments for Your Organization
Ben and Mike discuss the importance of performing regular financial health assessments for a nonprofit organization, understanding the key components of an organization’s financial health and the appropriate financial health markers to track, how the Financial Health Assessment and Implementation Framework worksheet can be a valuable tool for your organization, and more.