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Course 126 · Money course 17

Build a Nonprofit Program Budget

Connect a community program’s activities to costs, funding restrictions and a clear financial report.

Before you start

Use multiplication and percentages; no real nonprofit, donor or grant is needed.

See everything you’ll need

Practice materials and a worked example · Free download. Download the starter pack

What you’ll leave with

A program finance packet with cash and donated resources, funding restrictions, shared costs, payment timing, variance review and a final report.

Start course Start without an account. Sign in to save lesson progress across devices.

Your project

Start with the practice files. Build your project one lesson at a time.

Practice files are free without an account. Sign in to save your project record in My Proof: a description, checklist, and optional work link. Keep the original files in your own app or notebook; saving a project record does not upload them.

  1. Get your materialsDownload practice filesStart with the supplied materials, follow the lessons, and compare your work with the annotated example.
  2. Make your projectView the project checklist Work in your own notebook, document, or software. Use the supplied practice examples when you prefer.
  3. Keep a private recordSave a project record Sign in to save a description and checklist, then return to update them.
Optional course overview

Watch an introduction.

This overview from Edspira introduces ideas you’ll practice in the lessons.

Watch directly on YouTube
EdspiraIntroduction to Budgeting (Managerial Accounting)YouTube
Course handbook

Know the route before you begin.

Here’s what you’ll need and what you’ll make. You can return to this guide during any lesson.

Who this is for

For learners ages 14+ and adults exploring practical money and business skills.

Prepare before lesson one
  • Use multiplication and percentages; no real nonprofit, donor or grant is needed.
  • Use paper and a calculator, or a free spreadsheet/text editor. The written lessons contain all required records. Optional video and software setup are extra time.
Your final project

Finish with proof you can use.

A program finance packet with cash and donated resources, funding restrictions, shared costs, payment timing, variance review and a final report.

Save a project record in My Proof
See project checklist and review criteria

Keep your working files in your own notebook or software. Save a private description, checklist, and work link in My Proof.

What to include

  • A program resource budget separating cash and in-kind support.
  • A funding-by-cost matrix with restricted balances visible. A documented shared-cost allocation and funding check.
  • A program cash-timing check with a conditional launch rule.
  • A line-by-line variance review with a funding gap flagged.
  • A nonprofit program finance report with reconciled funds and service-cost context.

Review and revise

Use these criteria to check your work and choose what to improve.

  • Calculations reconcile to the supplied records, with units and dates labeled.
  • Assumptions and missing information are visible, including the changed scenario.
  • The recommendation follows the evidence and explains an important limitation.
  • The six lesson outputs form a usable handoff that another learner can check.
Three ideas to help you along the way
Three useful ideas

The rules behind the steps.

01

Cost the service

Start with activities and quantities.

02

Respect fund purposes

A total balance does not authorize every use.

03

Explain differences

Show assumptions, actuals and what changed.

What do these words mean?
Key words

Key terms worth knowing.

In-kind support
A donated resource rather than cash.
Restricted funding
Money limited to specified uses or conditions.
Allocation
A documented division of a shared cost.
Variance
Difference between budget and actual.
Cost per participant
Specified cost divided by people served.
Your route

6 lessons.
One useful project.

Work in order the first time. Each lesson makes something the next lesson can use.

  1. 1
    Up next

    Cost the program and donated resources

    A program resource budget separating cash and in-kind support.

  2. 2
    30 min

    Match spending to permitted funding

    A funding-by-cost matrix with restricted balances visible.

  3. 3
    30 min

    Explain a shared cost allocation

    A documented shared-cost allocation and funding check.

  4. 4
    30 min

    Check whether funding arrives in time

    A program cash-timing check with a conditional launch rule.

  5. 5
    30 min

    Review actual costs against the plan

    A line-by-line variance review with a funding gap flagged.

  6. 6
    30 min

    Write a clear program finance report

    A nonprofit program finance report with reconciled funds and service-cost context.

Use the tools

Tools to help you practice.

See all tools
ZIP · practice files

Build a Nonprofit Program Budget practice files

Start with the supplied materials, follow the lessons, and compare your work with the annotated example.

Text worksheet

Your course project worksheet

A downloadable text worksheet with each lesson’s working output, space for your answers, and the shared final-project checklist. Save your own copy.

Source transparency

Sources and further study.

Explore the references behind the lessons and take your learning further. Source notes explain access and reuse.

Planning and Writing an Annual Budget
Source & access notes · checked 2026-09-12

Inspected income/expense estimates, restricted funding columns and budget review. Historical legal and salary examples are not adopted.

Access: Public page inspected without a sign-in; linked services may have separate requirements.

Reuse: Link to the original. Free reading does not imply permission to reproduce the page; lessons and fixtures here are original.

2 CFR 200.403: Factors affecting allowability of costs
Source & access notes · checked 2026-09-12

Inspected current federal-award principles. Applied only as an example of rules to check, not universal nonprofit requirements.

Access: Public page inspected without a sign-in; linked services may have separate requirements.

Reuse: Link to the original. Free reading does not imply permission to reproduce the page; lessons and fixtures here are original.

Maintaining 501(c)(3) status: video transcript
Source & access notes · checked 2026-09-12

Inspected recordkeeping, filings and disclosure concepts. Course does not create a charity or determine tax status.

Access: Public page inspected without a sign-in; linked services may have separate requirements.

Reuse: Link to the original. Free reading does not imply permission to reproduce the page; lessons and fixtures here are original.

Introduction to Budgeting video index
Source & access notes · checked 2026-09-12

Inspected the Introduction to Budgeting link; optional general budgeting foundation.

Access: Public page inspected without a sign-in; linked services may have separate requirements.

Reuse: Link to the original. Free reading does not imply permission to reproduce the page; lessons and fixtures here are original.

Ready when you are

Start with the first useful move.

You’ll always know what to do, what to make, and where to go next.

Start lesson one