What is this resource?
A template in Excel for tracking donor-restricted funds. It’s built as a grant-by-grant, year-by-year log of what’s been restricted and what’s been released from restriction, so you have easy access to a running balance of your restricted funds as well as a clear detail of what funds are still in restriction and why.
You might also hear this kind of tracking spreadsheet referred to as a “TRNA Schedule” or “DRNA Schedule” (short for “Temporarily Restricted Net Assets” or “Donor-Restricted Net Assets”), since it shows the schedule of when your funds are due to be released from their restrictions.
You might find this useful if…
You have multiple restricted grants and you need a clear yet detailed way to understand what funds are still restricted and what’s available for use. Most accounting systems aren’t designed to help you understand how grants move in and out of restriction, so this tool can help you keep better track of your balances.
Note that it’s especially helpful for providing your tax preparer or CPA with an easy way to accurately break out donor-restricted net assets and unrestricted net assets for the 990 at the end of your fiscal year!
Resource File
Who made this/where did it come from?
Nonprofit financial consultant Jericha Senyak made this template for users like you.
