r/nonprofit•
Beerfest007

Reserve Funds - how do you show on Statement of Financial Position?

finance and accounting

I'm new to nonprofit accounting. I know there's a difference between Net Assets and Reserve Funds, but I don't know how to show Reserve Funds on the Statement of Financial Position. Should Reserve Funds be above or below Net Assets? I'm very unsure. For example we have a reserve fund for a future building and one for operations. Thanks!

Posted Sep 11, 2025, 5:02 PM UTC

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