Simplified Cash Flow Projection Worksheet: Instructions

The attached worksheet is a template for projecting an organization's cash flow across a one-year period, identifying in advance any potential cash
shortfalls that may need to be addressed.

The instructions below explain, step by step, how to use the worksheet.

Instructions Cell / Column / Row

INPUTS

Select the current month or the month from which you wish to begin the projection from the drop-down menu. This
Current Month Cell D3
will automatically populate the following 12 months across the header of the projection table.

Current Cash Balance Enter the organization's cash balance as of the current point. Cell D4

Annual Operating Expenses Enter the organization's projected total annual operating expense for the current year. Cell D5

Enter the organization's projected cash receipts by category / line item for the 12-month period. For each relevant Columns E - P,
Cash Receipts
line item, enter a dollar amount in the column representing the month/period in which the cash receipt is expected. Rows 10 - 53

This row will automatically populate a monthly expense estimate based on the Annual Operating Expense estimate
Cash Disbursements: Monthly Columns E - P,
entered in Cell D5 by dividing that amount by 12. This assumes that expenses are generally consistent on a month-
operating expense estimate Row 57
to-month basis.

For any month in which expenses are expected to diverge signficantly from the "straight-line" monthly estimate,
enter the estimated amount by which expenses will be above (as a postive number) or below (as a negative Columns E - P,
Adjustments (+ / - )
number) the estimate. (Note that you may also simply over-write the Monthly operating expense estimate in Row 57 Row 58
with a different estimate.)

Enter any cash receipts or disbursements from capital or financing activities (e.g. recepit of loan funds or repayment Columns E - P,
Capital and Financing
of loan principal, capital purchases, etc.). Rows 66 - 73

OUTPUT

Net Cash Excess (Shortfall) Shows the cash-basis results for the individual month. Row 75

Shows the cumulative cash position as of that month. If this amount is negative or only narrowly positive, it indicates
Rolling Cash Balance a potential cash shortage during the month. Steps should be taken to address this shortage in advance (e.g. Row 77
accelerating receipts, delaying disbursements, securing a loan or line of credit).

MONITORING

In order to make this tool an effective basis for ongoing planning and decision-making, it is important to update the
spreadsheet each month based on actual results.

On a monthly basis, replace the originally projected receipts and disbursement for each line item with the actual
Updates amount received or disbursed for that item. In addition, update any projections for future months based on new
information (e.g. if a receipt/disbursement originally expected in March has been postponed until May).

As you update the monthly line items based on actual results, the Net Cash Excess/Shortfall (Row 75) and Rolling
Cash Balance (Row 77) will update automatically with revised projections.
 Cash Flow Projection

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL
CASH RECEIPTS
Contributions & Support
Foundations $ -
Corporations $ -
Individual contributions $ -
[additional line item] $ -
Government Contracts
Federal $ -
State/Local $ -
[additional line item] $ -
Other Revenue
Investment income $ -
Program service fees $ -
Special events $ -
Miscellaneous $ -
[additional line item] $ -
[additional line item] $ -
[additional line item] $ -
[additional line item] $ -
[additional line item] $ -
Total Cash Receipts $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $ -
CASH DISBURSEMENTS

Monthly operating expense estimate - - - - - - - - - - - - $ -

Adjustments (+ / -) $ -

Total Cash Disbursements $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Excess (Shortfall) from operations $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

CAPITAL AND FINANCING

Cash Receipts
Cash received from loans/financing $ -
Cash received from credit line $ -
Transfers from savings/investments $ -
Cash Disbursements
Capital purchases $ -
Repayment of loan principal $ -
Repayment of credit line principal $ -
Transfers to savings/investments $ -

NET CASH EXCESS (SHORTFALL) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

ROLLING CASH BALANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

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