Nonprofit · Tracker
Which restricted money is free to spend, and when the rest becomes free.
A gift with a donor restriction is not yours to spend on payroll because it is in the bank. This builds the release schedule your auditor asks for and the “net assets released from restrictions” line that goes with it.
Restricted gifts
One line per gift or grant. “Released to date” is what you have already spent on the restricted purpose, or the portion of a time restriction that has already elapsed.
Where it stands
Add a gift with an amount. Everything is computed here in your browser and nothing is transmitted.
Arithmetic, not advice. Classification follows ASC 958-205 and the conditional test follows ASU 2018-08. How a specific gift agreement reads is a judgement for you and your auditor — take the wording, not just the amount, to them.