Separate unrestricted from restricted to show true available resources.
Nonprofit
Restricted vs unrestricted fund tracker that clarifies your net asset split.
Classify fund balances by restriction type, track releases, and see your net asset breakdown for GAAP-compliant nonprofit reporting.
Direct answerThis tool classifies nonprofit fund balances into without-donor-restrictions and with-donor-restrictions categories, tracks releases, and calculates net asset breakdowns per ASC 958.
ASC 958 classificationRelease trackingBuilt for nonprofits
1. Enter fund data
CalculatorAdd each fund with its restriction type and current balance. Or load the sample scenario.
Enter assumptions or load a sample scenario to see the results.
Live Tool
Fund Tracker in the browser
Enter your fund data, review the net asset breakdown, and export the results.
Privacy-first workflow
This page runs in the browser and does not upload any data.
What this tool is built to solve
Classify fund balances into restricted and unrestricted categories with release tracking.
Document which restrictions were satisfied and how much was released.
Produce the restricted vs unrestricted split auditors need to see.
Key signals
Restriction mix and liquidity indicators.
Decision support
Guidance for board reporting and fund management.
Detailed breakdown
Fund-by-fund classification and balances.
Automatically classify funds as without or with donor restrictions per current GAAP.
Record restrictions satisfied and see the impact on your unrestricted balance.
See restricted percentage and liquidity ratio to flag potential cash constraints.
Take the net asset breakdown into board reports, audit workpapers, or Form 990.
Guide Below The Tool
How to use the fund tracker well
Definitions, steps, and review guidance for nonprofit fund classification.
A fund tracker that classifies nonprofit net assets into without-donor-restrictions and with-donor-restrictions per ASC 958.
Nonprofit controllers, finance directors, auditors, and board treasurers managing fund-level reporting.
Accurate restriction classification, timely release recognition, and a clear unrestricted vs restricted split.
Workflow
Four practical steps
Use the tool to produce a board-ready net asset summary.
1
Enter each fund with restriction type.Choose unrestricted, time-restricted, purpose-restricted, or permanent for each fund.
2
Record beginning balances and releases.Add the current balance and any amounts released from restriction this period.
3
Review the net asset breakdown.Check the restricted percentage and liquidity ratio for red flags.
4
Export for reporting.Use the output for board presentations, audit schedules, or Form 990 preparation.
Review Checklist
What reviewers usually validate first
Common review points for fund classification.
Confirm each fund is correctly classified per the donor agreement or grant terms.
Verify that releases are supported by evidence that time or purpose conditions were met.
Ensure permanently restricted funds are not being drawn down for operations.
Check that unrestricted net assets can cover at least 3 months of operating expenses.
Board designations are internal - they remain classified as without donor restrictions.
If market losses push endowment below corpus, disclose per ASC 958-205.
Why This Page Exists
Built to close the gap between a GL export and a board-ready net asset summary
Most nonprofits track fund balances in a spreadsheet. This page turns that into a structured, exportable analysis.
The tool stays on top so you can solve the immediate problem before reading the guide.
Signals explain what the numbers mean for liquidity and compliance.
Ledger Summit can build deeper fund accounting tooling later, but this delivers value now.
FAQ
Fund tracker questions, answered directly
Short-form answers for nonprofit finance teams.
It classifies nonprofit fund balances into without-donor-restrictions and with-donor-restrictions categories, tracks releases, and calculates net asset breakdowns per ASC 958.
Nonprofit controllers, finance directors, auditors, and board treasurers who need to present net asset classifications accurately.
Unrestricted (without donor restrictions) funds can be used for any purpose. Restricted funds carry donor-imposed time, purpose, or permanent restrictions.
No. Everything runs in your browser. No data is uploaded or stored.
Yes. If you need deeper integration with your GL or donor management system, Ledger Summit can build a custom workflow.
Next Step
Need this connected to a broader workflow?
Use the free browser tool first. If you need deeper fund accounting automation, Ledger Summit can build the next layer around your process.
Book a free call