Five-year forecast
Project support, expenses, the balance sheet, and cash for five fiscal years. Year 1 is the budget. The sheet and the cash flow tie to each other.
FY2027 is the annual budget. Each later year compounds on the year before it. A blank rate on a line uses the support or expense rate. Depreciation and equipment purchases repeat each year. Receivables grow with support. Payables and accrued payroll grow with expenses. Donor-restricted net assets stay at the Jun 30, 2026 books.
FY2027
($205,000.00)
Budget
FY2028
($212,550.00)
Forecast
FY2029
($220,346.50)
Forecast
FY2030
($228,394.81)
Forecast
FY2031
($236,700.09)
Forecast
Five-year change in net assets ($1,102,991.40).
Support and revenue
| Account | Growth % | FY2027 | FY2028 | FY2029 | FY2030 | FY2031 |
|---|---|---|---|---|---|---|
| 4000 Contributions — individuals | $18,000.00 | $19,440.00 | $20,995.20 | $22,674.82 | $24,488.81 | |
| 4010 Contributions — foundations | $40,000.00 | $41,200.00 | $42,436.00 | $43,709.08 | $45,020.35 | |
| 4020 Contributions — corporations | $20,000.00 | $20,600.00 | $21,218.00 | $21,854.54 | $22,510.18 | |
| 4030 Contributions — congregations | $5,000.00 | $5,150.00 | $5,304.50 | $5,463.64 | $5,627.55 | |
| 4100 Grants & contracts | $140,000.00 | $144,200.00 | $148,526.00 | $152,981.78 | $157,571.23 | |
| 4200 Program service fees | $20,000.00 | $20,600.00 | $21,218.00 | $21,854.54 | $22,510.18 | |
| 4300 In-kind contributions | $14,000.00 | $14,420.00 | $14,852.60 | $15,298.18 | $15,757.13 | |
| 4400 Investment income | $2,500.00 | $2,575.00 | $2,652.25 | $2,731.82 | $2,813.77 | |
| Total | $259,500.00 | $268,185.00 | $277,202.55 | $286,568.40 | $296,299.20 |
Expenses
| Account | Growth % | FY2027 | FY2028 | FY2029 | FY2030 | FY2031 |
|---|---|---|---|---|---|---|
| 6000 Salaries — program | $230,000.00 | $239,200.00 | $248,768.00 | $258,718.72 | $269,067.47 | |
| 6010 Salaries — management | $50,000.00 | $51,500.00 | $53,045.00 | $54,636.35 | $56,275.44 | |
| 6020 Salaries — fundraising | $28,000.00 | $28,840.00 | $29,705.20 | $30,596.36 | $31,514.25 | |
| 6100 Program supplies & food | $24,000.00 | $24,720.00 | $25,461.60 | $26,225.45 | $27,012.21 | |
| 6200 Client assistance | $18,000.00 | $18,540.00 | $19,096.20 | $19,669.09 | $20,259.16 | |
| 6300 Occupancy & utilities | $52,000.00 | $53,560.00 | $55,166.80 | $56,821.80 | $58,526.45 | |
| 6400 Office & administration | $6,000.00 | $6,180.00 | $6,365.40 | $6,556.36 | $6,753.05 | |
| 6500 Printing & postage | $4,500.00 | $4,635.00 | $4,774.05 | $4,917.27 | $5,064.79 | |
| 6600 Professional fees | $12,000.00 | $12,360.00 | $12,730.80 | $13,112.72 | $13,506.10 | |
| 6700 Scholarships & stipends | $18,000.00 | $18,540.00 | $19,096.20 | $19,669.09 | $20,259.16 | |
| 6800 Insurance | $5,000.00 | $5,150.00 | $5,304.50 | $5,463.64 | $5,627.55 | |
| 6900 In-kind goods distributed | $14,000.00 | $14,420.00 | $14,852.60 | $15,298.18 | $15,757.13 | |
| 6910 Technology | $3,000.00 | $3,090.00 | $3,182.70 | $3,278.18 | $3,376.53 | |
| Total | $464,500.00 | $480,735.00 | $497,549.05 | $514,963.21 | $532,999.29 |
| Change in net assets | ($205,000.00) | ($212,550.00) | ($220,346.50) | ($228,394.81) | ($236,700.09) |
Forecasted statement of financial position
Opening column is the books at Jun 30, 2026. Each year adds that year's change in net assets. Cash is what is left after the other balances move.
Cash is negative in FY2028, FY2029, FY2030, FY2031. The surplus does not cover equipment purchases and the growth in receivables.
| Jun 30, 2026 | FY2027 | FY2028 | FY2029 | FY2030 | FY2031 | |
|---|---|---|---|---|---|---|
| Cash | $242,840.00 | $34,073.50 | ($182,265.99) | ($406,425.66) | ($638,658.04) | ($879,220.84) |
| Receivables | $40,400.00 | $41,612.00 | $42,860.36 | $44,146.17 | $45,470.56 | $46,834.68 |
| Equipment, net | $41,200.00 | $44,200.00 | $47,200.00 | $50,200.00 | $53,200.00 | $56,200.00 |
| Total assets | $324,440.00 | $119,885.50 | ($92,205.63) | ($312,079.49) | ($539,987.48) | ($776,186.16) |
| Accounts payable | $8,640.00 | $8,899.20 | $9,166.18 | $9,441.17 | $9,724.41 | $10,016.14 |
| Accrued payroll | $6,210.00 | $6,396.30 | $6,588.19 | $6,785.84 | $6,989.42 | $7,199.10 |
| Refundable advances | $15,000.00 | $15,000.00 | $15,000.00 | $15,000.00 | $15,000.00 | $15,000.00 |
| Total liabilities | $29,850.00 | $30,295.50 | $30,754.37 | $31,227.01 | $31,713.83 | $32,215.24 |
| Without donor restrictions | $187,490.00 | ($17,510.00) | ($230,060.00) | ($450,406.50) | ($678,801.31) | ($915,501.40) |
| Board-designated, included above | $62,500.00 | $62,500.00 | $62,500.00 | $62,500.00 | $62,500.00 | $62,500.00 |
| With donor restrictions — purpose | $65,900.00 | $65,900.00 | $65,900.00 | $65,900.00 | $65,900.00 | $65,900.00 |
| With donor restrictions — perpetual | $41,200.00 | $41,200.00 | $41,200.00 | $41,200.00 | $41,200.00 | $41,200.00 |
| Total net assets | $294,590.00 | $89,590.00 | ($122,960.00) | ($343,306.50) | ($571,701.31) | ($808,401.40) |
Cash flow narrative
Cash starts at $242,840.00 in FY2027 and ends at ($879,220.84) in FY2031. Over five years, operations use $1,082,060.84 and investing uses $40,000.00.
- FY2027: cash falls by $208,766.50 to $34,073.50. Operations use $200,766.50.
- FY2028: cash falls by $216,339.49 to ($182,265.99). Operations use $208,339.49.
- FY2029: cash falls by $224,159.67 to ($406,425.66). Operations use $216,159.67.
- FY2030: cash falls by $232,232.38 to ($638,658.04). Operations use $224,232.38.
- FY2031: cash falls by $240,562.80 to ($879,220.84). Operations use $232,562.80.
- Cash is negative in FY2028, FY2029, FY2030, FY2031.
Forecasted statement of cash flows
Operating cash starts from the change in net assets, adds back depreciation, and subtracts the cash tied up in receivables. Ending cash matches the balance sheet.
| FY2027 | FY2028 | FY2029 | FY2030 | FY2031 | |
|---|---|---|---|---|---|
| Change in net assets | ($205,000.00) | ($212,550.00) | ($220,346.50) | ($228,394.81) | ($236,700.09) |
| Depreciation | $5,000.00 | $5,000.00 | $5,000.00 | $5,000.00 | $5,000.00 |
| Receivables | ($1,212.00) | ($1,248.36) | ($1,285.81) | ($1,324.39) | ($1,364.12) |
| Payables and accrued payroll | $445.50 | $458.87 | $472.64 | $486.82 | $501.41 |
| Cash from operating activities | ($200,766.50) | ($208,339.49) | ($216,159.67) | ($224,232.38) | ($232,562.80) |
| Equipment purchases | ($8,000.00) | ($8,000.00) | ($8,000.00) | ($8,000.00) | ($8,000.00) |
| Cash from investing activities | ($8,000.00) | ($8,000.00) | ($8,000.00) | ($8,000.00) | ($8,000.00) |
| Change in cash | ($208,766.50) | ($216,339.49) | ($224,159.67) | ($232,232.38) | ($240,562.80) |
| Cash at beginning of year | $242,840.00 | $34,073.50 | ($182,265.99) | ($406,425.66) | ($638,658.04) |
| Cash at end of year | $34,073.50 | ($182,265.99) | ($406,425.66) | ($638,658.04) | ($879,220.84) |