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Finance & Planning
Budgets, reserves, financial oversight, insurance, risk management, feasibility and long-range strategic planning.
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Multifamily Mortgage Assignment of Rents and Security Agreement
Sample Multifamily Mortgage Assignment of Rents and Security Agreement
Multifamily Note 
NAP Strategic Plan
This strategic plan is designed to set the future direction for the National Association of Parliamentarians. Adopted by the NAP Board of Directors on February 26, 2013, this plan is...
Net Income Ratio – Complete
An income-statement test is intended to determine whether, on a current basis, the cooperative is earning sufficient income to cover all its operating and debt-service costs and make a reasonable...
net operating revenue policy chf Canada guide
Guide to the CMHC Net Operating Revenue Policy
Nonprofit Impact Matters
We wrote this report for the stakeholders of America’s 1.3 million charitable nonprofits, which enrich the lives of everyone in our country by upholding our nation’s bold ideals and big-hearted...
Nonprofit Operating Reserves and Policy Examples
A nonprofit organization may set aside a cash reserve to provide a cushion for both planned and unplanned future needs. This resource includes considerations for reserve planning, as well as...
On creating simple, accessible budgets for small coops
Sometimes, your coop may not require a complex budget, and your members may find that a simpler, smaller budget is easier to explain to the membership and maintain.
Overhead Cost Definitions
Classifying expenses accurately is not arbitrary; it requires careful consideration. Both the IRS and FASB (Financial Accounting Standards Board) have definitions for these functional expense classifications.
Pre-Audit Checklist 
Principles of Strategic Governance 
Project Driven Membership Model
This opens the door to serving 100 percent of the marketplace as opposed to “members-only.” Though they dropped the concept of dues, they retained a mechanism to allow members who...
Project Insurance FAQs
These FAQs are designed to assist sellers and servicers in understanding and implementing the property, flood, and liability insurance requirements for projects, as well as related requirements for individual units...
Property Tax Assessment Appeals for Condominiums, Townhomes and HOA
Good news: the assessed value is appealable! Taxpayers have the opportunity to contest the Assessor’s judgment of their property’s fair market value.
Questions and Answers about Housing Charge Increases
Can't our co-op cut expenses instead of upping the housing charges every year?
Questions and Answers on Capital Replacement Reserve Plans
A capital replacement reserve plan is a strategy for keeping your co-op in good repair into the future. A plan tells you how long the chief elements of your property...
Questions and Answers Underfunded Reserves
The Agency says our co-op's capital replacement reserve is underfunded. What does that mean?
Red Flags, Yellow Flags
Smoke detectors chirp. Automobile dashboards utilize a range of lights and colors. Computers flash messages in machine language. What do all of these things have in common?
Replacement Reserve Expenditure 
Replacement Reserve guide
The replacement reserve is a fund kept by each housing sponsor under the terms of its operating agreement with CMHC.
Reporting Financial Information To The Board
The board of directors of a nonprofit organization has legal responsibility for the organization’s work. The board is responsible for both short-term and long-term planning, and it must ensure that...
Risk Management Discussion 
Risk Management in Associations
While it is an honor to be asked to serve on a board of directors, there may be risks associated with board service. In addition to the responsibility for governance,...
Risk Management Potential risks