Budgeting can be more than just an annual exercise of putting numbers in columns. It has the potential to establish benchmarks, measure the organization's financial health from one year to the next, and determine priorities. It is intended to be a planning tool that reflects a not-for-profit organization's programs, mission and strategic plan.

This CPE course offers you detail-rich examples and a case study that will help you turn budgeting into a positive planning process that can help your not-for-profit achieve its strategic goals and increase accountability in the budgeting process.

Included in the course resources is a downloadable budget worksheet template in Microsoft Excel, which you can customize for your organization.

**Note:** As of August 1, 2018, course content has been updated to reflect implementation of FASB Accounting Standards Updates (ASUs) effective for most not-for-profit entities for their next financial reporting period, including those related to financial statement presentation (ASU 2016-14) and revenue recognition (ASU 2014-09 and ASU 2018-08).