Fund Accounting & Segregation
Detailed accounting that keeps restricted and unrestricted funds genuinely separate — each with its own revenue, expense, and balance reporting, alongside a combined organizational view each month.
What This Service Delivers
When funds are properly segregated from the beginning, the monthly picture is cleaner — donors see their contributions reported accurately, regulators find fund boundaries respected, and the organization's leadership can read both the fund-level and organizational view without having to reconcile the two mentally. That clarity is the practical outcome of this service.
Each fund maintained with its own revenue, expense, and balance entries — no shared accounts that blur the line between purposes.
Each fund's financial status reported separately every month — income, expenditure, and closing balance shown in full.
All funds consolidated into a single organizational view alongside the individual fund reports — both pictures available each month.
A Familiar Challenge
Organizations managing both restricted and unrestricted funds often begin with a single set of books. For a while it works — the people who set it up understand what belongs where. Then a staff change happens, or an audit arrives, or a donor asks for a fund-specific financial statement, and the informal separation that existed in people's heads needs to become something documentable.
Fund segregation requirements aren't just administrative preferences — they often reflect legal obligations to donors, regulatory conditions attached to funding, or governance requirements from a board. Getting them wrong, or leaving them ambiguous, creates real risk for the organization.
The difficulty is that genuine segregation requires accounting discipline from the start of each period, not a sorting exercise at the end. That's the gap this service exists to close.
The Approach
Numberloom's Fund Accounting & Segregation service structures the books so each fund — restricted or unrestricted — is maintained with its own chart of revenue, expense, and balance entries. Transactions are attributed to the correct fund at the point of recording, not sorted after the fact.
Every month, each fund receives its own financial report: income for the period, expenditure by category, and the current balance. Alongside those individual reports, a combined organizational summary brings all funds together so leadership has the full picture in a single document.
For organizations subject to donor restrictions or regulatory requirements, this structure provides the documentation needed to demonstrate compliance — not as a one-time exercise, but as an ongoing record that reflects every transaction made.
Restricted and unrestricted funds defined at the outset with their own revenue, expense, and balance classifications.
Every transaction recorded directly against its fund — no month-end allocation or manual resorting required.
Each fund's income, expenditure, and balance reported individually on a consistent monthly cycle.
All funds consolidated into a single organizational report alongside the individual fund statements every month.
Accounting reflects donor-imposed and regulatory restrictions accurately — documented throughout, not reconstructed when needed.
Working Together
Once the fund structures are established, the engagement runs on a consistent cycle that keeps your books current and your reports on time.
We work with you to identify and classify all funds — restricted, unrestricted, temporarily restricted — and set up their structures before any period begins.
Each month, transactions are recorded and attributed to the correct fund, with reconciliation completed before the period closes.
Individual fund reports and the combined organizational summary are delivered each month — one document for each fund, one for the whole.
Questions about fund classifications, new restrictions, or upcoming compliance requirements are handled as part of the engagement — not billed separately.
Investment
The monthly fee covers all ongoing fund accounting work — transaction recording, fund-level reconciliation, individual fund reports, and the combined organizational summary.
Monthly Retainer
Fund Accounting & Segregation
$500
per month
Included Each Month
The monthly fee covers all fund accounting activity within the scope agreed at setup. If your fund structure changes — new restricted funds established, donor conditions modified — those adjustments are handled within the ongoing engagement.
The Framework
Fund separation documented after the fact is harder to defend than separation maintained from the first transaction. The methodology here is built on that principle.
Per Fund
Monthly Report
Each fund receives its own income, expense, and balance statement — separately from all others
Zero
Cross-Fund Mixing
No shared transaction accounts that require end-of-period allocation or manual separation
Monthly
Reconciliation Cycle
Each fund reconciled on a consistent cycle — nothing accumulates between periods
Our Commitment
The purpose of this service is to produce accounting that reflects donor restrictions and regulatory requirements accurately — not as an approximation, but as a verifiable record. When a board member, donor, or auditor reviews your fund reporting, the books should speak for themselves.
If anything about a fund classification is unclear at any point during the engagement, we'd rather discuss it promptly than allow ambiguity to carry through into reports. Clear communication is part of how the accounting stays accurate.
We're happy to begin with a conversation about your current fund structure before any commitment is made. There's no pressure — just an honest discussion of whether this service fits your situation.
Getting Started
Whether you're setting up fund segregation for the first time or bringing more rigour to an existing structure, the starting point is simply telling us what you're working with. We'll take it from there.
Share a few details about your organization, the funds you're managing, and how your current books handle the separation.
We'll respond within one business day to understand your fund structure in more detail and outline how the service would work for your situation.
Once the engagement details are confirmed, we establish the fund structures and begin the first month's work at the agreed start date.
Fund Accounting & Segregation
Tell us about your current fund structure. We'll respond within one business day with an honest view of how this service could work for your organization.
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