Accounting
Nonprofit Accounting
Nonprofit Management
Nonprofit Treasurer Report Template: What to Show the Board Each Month
Last updated: October 10, 2026 · Independent guide · We do not sell rankings or coverage.
A nonprofit treasurer report template should fit on one page and answer five questions for the board: how much cash you hold and where, how the year is tracking against the approved budget, how much of the cash belongs to restricted funds, what money is owed to you, and what bills are coming due. The template below covers all five, plus a short calculation of cash that is actually available for general operations. It works for a small nonprofit, a PTA or a church, and each figure can be pulled from QuickBooks Online, Aplos or Sage Intacct.
How to use this template
Copy the six tables into a spreadsheet or document and replace the illustrative figures with your own month-end numbers. Complete the pre-meeting review checklist before you send the report, and attach the bank reconciliation reports as backup. Keep the report itself to one page and put detail in attachments.
The one-page treasurer report template
Illustration: all figures below belong to a fictional community nonprofit for the month ended September 30, 2026, with a fiscal year starting July 1. They show how the sections tie together and are not benchmarks.
Section 1: Cash by account
| Account | Reconciled balance, Sept 30 | Reconciled through | Note |
|---|---|---|---|
| Operating checking | $48,200 | September 30, 2026 | Two outstanding checks totaling $640 |
| Savings | $35,000 | September 30, 2026 | Holds restricted and reserve money |
| Online giving clearing account | $1,850 | September 30, 2026 | Payout lands in checking on October 2 |
| Total cash | $85,050 |
Section 2: Budget vs actual, year to date
| Line | YTD budget | YTD actual | Favorable / (unfavorable) |
|---|---|---|---|
| Individual contributions | $45,000 | $41,200 | ($3,800) |
| Grants | $30,000 | $30,000 | $0 |
| Event revenue | $12,000 | $14,350 | $2,350 |
| Total revenue | $87,000 | $85,550 | ($1,450) |
| Personnel | $42,000 | $41,100 | $900 |
| Occupancy | $7,200 | $7,200 | $0 |
| Program supplies | $15,000 | $17,850 | ($2,850) |
| Administration and other | $6,000 | $5,400 | $600 |
| Total expenses | $70,200 | $71,550 | ($1,350) |
| Revenue over expenses | $16,800 | $14,000 | ($2,800) |
Section 3: Restricted and designated fund balances
| Fund | Balance, Sept 1 | Received / (released) | Balance, Sept 30 |
|---|---|---|---|
| Building fund (donor restricted) | $20,500 | $1,500 | $22,000 |
| Youth program grant (donor restricted) | $12,000 | ($2,600) | $9,400 |
| Scholarship fund (donor restricted) | $3,600 | $0 | $3,600 |
| Total donor restricted | $36,100 | ($1,100) | $35,000 |
| Operating reserve (board designated) | $10,000 | $0 | $10,000 |
Section 4: Pledges and grants receivable
| Source | Amount due | Expected | Status |
|---|---|---|---|
| Building fund pledge (installments) | $5,000 | December 15, 2026 | Current |
| Annual fund pledge | $1,200 | Was due August 31, 2026 | 30 days overdue, reminder sent |
| County program grant reimbursement | $8,750 | November 2026 | Claim submitted September 20 |
| Total receivable | $14,950 | ||
| Memo: conditional matching grant (not recorded) | $15,000 | After match is raised | $6,200 of match raised so far |
Section 5: Upcoming obligations, next 60 days
| Item | Amount | Due | Paid from |
|---|---|---|---|
| Payroll, October and November | $14,600 | Monthly | Unrestricted cash |
| Rent, October and November | $4,800 | 1st of each month | Unrestricted cash |
| Liability insurance renewal | $3,150 | November 1, 2026 | Unrestricted cash |
| Total | $22,550 |
Section 6: Available cash summary
| Line | Amount |
|---|---|
| Total reconciled cash (Section 1) | $85,050 |
| Less donor-restricted fund balances held in cash (Section 3) | ($35,000) |
| Less board-designated operating reserve (Section 3) | ($10,000) |
| Unrestricted cash available | $40,050 |
| Less obligations due in the next 60 days (Section 5) | ($22,550) |
| Cushion after known obligations | $17,500 |
Pre-meeting review checklist
- Every bank, savings and payment-processor account is reconciled to the month-end statement, and the reconciled balances match Section 1.
- Restricted fund balances in Section 3 tie to the restricted net asset or fund equity balances in your books.
- Releases from restriction in Section 3 match the qualifying expenses recorded in Section 2.
- Recorded receivables in Section 4 tie to the accounts receivable or pledges receivable balance, and conditional grants appear only as a memo line.
- Every variance over an amount the board agrees (for example, 10% or $1,000) has a one-sentence explanation.
- A second person, such as the board chair, has reviewed the bank statements and reconciliations.
What each section tells the board
Cash by account
This section shows where the money sits and confirms that each balance is reconciled to the bank. Report the reconciled book balance, not the balance you see in online banking, because the online figure ignores outstanding checks and deposits in transit. Include payment processors that hold donor money.
Budget vs actual
The board approved a budget, so it needs to see progress against it. Year-to-date columns matter more than one month, which can swing widely. National PTA asks treasurers to submit a report at each meeting with a year-to-date income statement compared with the budget, the variance and the monthly bank reconciliation, and says budget changes must be presented as amendments (National PTA, no date shown). In the illustration, the board should ask why program supplies are $2,850 over budget.
Restricted and designated fund balances
Donor restrictions decide which cash you can spend on payroll and rent. Under FASB’s ASU 2016-14, nonprofit financial statements present two classes of net assets: net assets with donor restrictions and net assets without donor restrictions (FASB, August 2016). The same update requires disclosure of the amounts and purposes of board designations, which is why the operating reserve sits on its own line.
Pledges and grants receivable
This section shows money the organization has been promised or is owed. Under FASB’s ASU 2018-08, a conditional contribution has both a barrier the recipient must overcome and a right of return or release, and it is recognized only when the conditions are substantially met (FASB, June 2018). An unconditional promise to give is recorded as a receivable and revenue. That is why the matching grant appears only as a memo line.
Upcoming obligations
Cash on hand means little without the bills it must cover. List payroll, rent, insurance, loan payments and any grant-required spending due in the next 60 to 90 days. ASU 2016-14 also requires nonprofits that issue GAAP statements to explain how they manage liquid resources to meet cash needs for general expenditures within one year of the balance sheet date (FASB, August 2016).
Available cash summary
This calculation removes restricted and designated money from total cash and subtracts known obligations. If the cushion turns negative, the board needs to discuss timing of spending, fundraising or a draw on the reserve before the shortfall arrives.
Where to pull each figure: QuickBooks Online, Aplos and Sage Intacct
| Section | QuickBooks Online | Aplos (Velora Fund Accounting) | Sage Intacct |
|---|---|---|---|
| Cash by account and reconciliation | All apps > Accounting > Reconcile; saved reports under History by account | Bank Reconciliation Report from the Reconciled tab, or Reports, Other section | Cash Management > All > Reconciliation > Bank |
| Budget vs actual | Reports > Financial planning > Budgets, then Run Budgets vs. Actuals report (Plus or Advanced) | Budget to Actual report, with dollar and percentage variance | Financial Report Writer with a Budget column and a budget variance column |
| Restricted fund balances | Classes or separate net asset accounts, plus a supporting schedule | Balance Sheet by Fund report, filtered to all funds | Statement of financial position: 958 format, using the restriction dimension groups |
| Pledges and grants receivable | Reports > Standard reports > Who owes you > Accounts receivable aging summary | Pledges by Contact report or the Pledges page export (Donations menu) | AR Snapshot and Aging report in the interactive custom report library |
QuickBooks Online. Intuit’s reconciliation guide gives the path All apps > Accounting > Reconcile and says QuickBooks saves a reconciliation report you can reopen under History by account (Intuit, updated August 5, 2026). Budgets are created under Reports > Financial planning > Budgets and can be subdivided by class or location (Intuit, September 22, 2026). Intuit’s pricing page lists budgets and up to 40 classes and locations in Plus at $140 a month, unlimited classes in Advanced at $340 a month, and neither in Simple Start or Essentials (Intuit, no date shown, checked October 10, 2026). The Intuit articles we reviewed do not describe a fund balance report, so small nonprofits often track restricted funds with classes, as accounting firm Blue & Co. describes (Blue & Co., March 4, 2019), and keep a short spreadsheet schedule for Section 3.
Aplos. Aplos is now presented as Velora Fund Accounting, powered by Aplos (Velora, no date shown). Aplos treats each fund as a self-balancing set of accounts that appears on the balance sheet (Aplos, September 23, 2026), and its help center uses the Balance Sheet by Fund report, with all funds selected, to check fund balances (Aplos, October 1, 2026). Its Budget to Actual report shows dollar and percentage variances (Aplos, February 17, 2026). The Bank Reconciliation Report lists the statement ending balance, cleared totals and uncleared items (Aplos, September 16, 2026). One limitation: Aplos documents pledges under Donations and does not say they post to the general ledger, so tie open pledges to your balance sheet receivable yourself (Aplos, February 11, 2026).
Sage Intacct. Intacct’s nonprofit QuickStart library includes a Statement of financial position: 958 format, a Statement of activities: 958 format and a weekly cash balance graph, installed from General Ledger > All > Financial reporting. Restrictions use dimension groups for with and without donor restrictions (Sage Intacct, October 8, 2026). Budget-to-actual reports are built in the Financial Report Writer with a Budget column and a normalized budget variance column (Sage Intacct, no date shown). Bank reconciliation can be manual, by file import or by bank feed (Sage Intacct, October 8, 2026).
Common mistakes in treasurer reports
- Reporting total cash as if it were all available. In the illustration, $85,050 of cash shrinks to $40,050 once restricted and designated money is removed.
- Using the online banking balance instead of the reconciled balance. Outstanding checks and deposits in transit make it wrong for reporting.
- Forgetting to release restrictions. When you spend grant money on its purpose, the restricted balance should fall by the same amount. If the youth program spends $2,600 and the grant balance stays at $12,000, both Section 2 and Section 3 are misstated.
- Booking conditional grants as receivables. A matching grant you have not yet earned is not revenue under ASU 2018-08. Show it as a memo line until the conditions are met.
- Leaving variances unexplained. Write one sentence for each material variance before the meeting.
- The treasurer reviewing their own work. Have a second person look at the bank statements and reconciliations each month, especially when one volunteer both writes checks and keeps the books.
When to move from a spreadsheet to software
A spreadsheet treasurer report works when you have one or two bank accounts, few restricted gifts and a volunteer bookkeeper. Move to accounting software when restricted funds multiply, when grants require separate reporting, or when reconciling by hand takes more than an evening each month. QuickBooks Online Plus suits groups that already use QuickBooks and can manage restrictions with classes. Aplos is built around fund accounting for churches and small nonprofits. Sage Intacct fits larger nonprofits with staff accountants, multiple entities or audit requirements. Our guides to nonprofit accounting software, church fund accounting software and QuickBooks alternatives for nonprofits compare the options in more detail.
How we researched this
We reviewed top-ranking treasurer report templates and guides from FutureFund and MoneyMinder, along with National PTA’s reporting guidance. FutureFund’s template does not mention restricted balances or receivables, and MoneyMinder’s guide spreads these figures across several separate reports. We then checked FASB’s ASU 2016-14 and ASU 2018-08 for the restriction and conditional grant rules, and the current help documentation from Intuit, Aplos and Sage Intacct for each report and menu path, between October 8 and October 10, 2026.
Related guides
- Nonprofit Statement of Financial Position: Template
- Statement of Activities: Nonprofit Template and How-To
- Nonprofit Budget Template: Program and Functional Views
Frequently asked questions
What should a nonprofit treasurer report include?
At minimum, include reconciled cash by account, year-to-date budget vs actual, restricted fund balances, money owed to the organization and bills due soon. Add a line showing unrestricted cash left after restrictions and obligations. Attach the bank reconciliations as backup.
How often should the treasurer report to the board?
Most boards receive a treasurer report at every regular meeting, which is monthly for many small nonprofits and PTAs. National PTA says a treasurer’s report should be submitted at each meeting of the association. Reconcile every month even if the board meets quarterly.
How do I show restricted funds on a treasurer report?
List each restricted fund with its opening balance, new restricted gifts, releases for spending on the restricted purpose and closing balance. Then subtract the total from cash. Keep board-designated reserves on a separate line, because the board can change them and donors cannot.
Can a PTA or church use the same template?
Yes. A PTA may add a line for dues received for state and national PTA, which National PTA lists as part of the monthly report. A church can rename the restricted funds section to designated and restricted funds and list missions, building and benevolence funds.
Sources
- National PTA, Local Leader Kit: Reporting, no date shown. pta.org
- FASB, Accounting Standards Update 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities, August 2016. fasb.org
- FASB, Accounting Standards Update 2018-08, Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made, June 2018. fasb.org
- Intuit, Reconcile an account in QuickBooks Online, updated August 5, 2026. quickbooks.intuit.com
- Intuit, Create budgets in QuickBooks Online, September 22, 2026. quickbooks.intuit.com
- Intuit, Run an accounts receivable aging report in QuickBooks, updated August 5, 2026. quickbooks.intuit.com
- Intuit, QuickBooks Online pricing, no date shown, checked October 10, 2026. quickbooks.intuit.com
- Blue & Co. (accounting firm), Tracking of Grants and Programs with QuickBooks, March 4, 2019. blueandco.com
- Velora, Velora Fund Accounting powered by Aplos, no date shown. joinvelora.com
- Aplos, Funds Vs. Tags in Aplos, updated September 23, 2026. help.aplos.com
- Aplos, Recording Raisely Withdrawals in Aplos, updated October 1, 2026. help.aplos.com
- Aplos, Bank Reconciliation Reporting, updated September 16, 2026. help.aplos.com
- Aplos, Budget to Actual Report Guide, updated February 17, 2026. help.aplos.com
- Aplos, Pledges Overview, updated February 11, 2026. help.aplos.com
- Sage Intacct, Financial reports and graphs for nonprofit organizations, last modified October 8, 2026. intacct.com
- Sage Intacct, Budget-to-actual reports, no date shown. intacct.com
- Sage Intacct, About reconciling in Sage Intacct, last modified October 8, 2026. intacct.com
- Sage Intacct, AR Snapshot and Aging example (ICRW), last modified October 1, 2026. intacct.com
- FutureFund (sells school fundraising software), The Ultimate PTA Treasurer Report Template, May 28, 2023. futurefund.com
- MoneyMinder (sells bookkeeping software), The Volunteer Treasurer’s Guide to Nonprofit Financial Reports, May 21, 2025. moneyminder.com
Sherman Hsieh
Independent analysis of enterprise software — ERP, CRM and more
