Document / Guidance
How Much Do Organizations Need to Keep in Operating Reserves?
Posted 2020
Source
Land Trust Alliance
About This Guidance
One size does not fit all when it comes to operating reserves. Despite the importance of the issue, there is no simple formula or benchmark. To answer the question of “how much,” an organization must examine revenue streams and spending levels.
Adapted from Operating Reserve Policy Toolkit for Nonprofit Organizations, 1st ed., Urban Institute, 2010.
© 2020 Land Trust Alliance, Inc. All rights reserved.
Membership Required
This resource is a Land Trust Alliance member benefit for the staff, board and volunteers of land trust and affiliate member organizations, and Alliance donors at the Protector level.
