EFuturesCFO · Non-Profit Suite
Budget Allocation & Fund Accounting
Optimize resource allocation across programs and support functions. Track restricted vs unrestricted funds, program ratios, and impact-weighted efficiency.
Executive Summary
Functional Allocation
Program and support budget by function
Impact Efficiency
Impact score per allocation percentage
Natural Classification
Personnel, occupancy, operating, and other
Optimization Levers
Ranked by estimated financial impact
Methodology
Program Ratio = Program Expenses ÷ Total Expenses (Charity Navigator benchmark: 75%+). Impact Efficiency = Impact Score ÷ Budget Allocation %. Fund types per FASB ASU 2016-14. Natural vs Functional classification per IRS Form 990 Part IX. Surplus target: 3-5% for reserves building.