NONPROFIT BUSINESS CASE — INPUT CHECKLIST

THE PLAN
[ ] Specific program, site, contract, staffing, technology, or operating change
[ ] What happens if we carry on as we are, and other options
[ ] Person responsible and who will check the numbers
[ ] Board or leadership deadline
[ ] Amount and type of commitment being considered
[ ] Mission outcome and measures

FINANCE
[ ] Latest balance sheet and chart of accounts
[ ] Trailing 12 months of monthly operating results
[ ] Current budget and existing forecast
[ ] Receivable and payable aging
[ ] Cash available for the plan and required reserve
[ ] Debt draws, interest, principal, maturity, and covenants
[ ] Payroll and benefits; shared-cost allocation
[ ] Startup costs and capital purchases with useful lives

REVENUE AND FUNDING
[ ] Activities or units of work and expected volume by month
[ ] Fees, sales, memberships, donations, grants, and contracts
[ ] Expected amounts, discounts, unpaid amounts, and payment dates
[ ] Grant and contract conditions, restrictions, and terms
[ ] Committed versus prospective funding
[ ] Earned/unconditional versus conditional awards or advances
[ ] Renewal dates and subsidy after funding ends

OPERATIONS
[ ] Evidence of participation, demand, and support
[ ] Capacity, available hours, and expected workload
[ ] Staff and volunteer roles, pay, benefits, hiring dates, and training
[ ] Facilities, technology, supplies, insurance, supervision
[ ] What must happen before work starts, and one-time transition work
[ ] Existing capacity and stranded costs

SCENARIOS
[ ] Lower volume and slower ramp
[ ] Staffing vacancies or later start
[ ] Changes to fees, sales, donations, or funding mix
[ ] Late payments, unpaid amounts, or nonrenewal
[ ] Cost increases and startup overruns
[ ] Thresholds for hiring, proceeding, changing, or stopping

FOR EVERY MATERIAL ASSUMPTION
Amount | Unit | Period | Source | Source date | Owner | Status | Verification needed
Use sourced, estimated, or unresolved as the status. Do not count hoped-for funding as committed cash.

Free resource from Nonprofit Business Case, an Arden Clark service.
https://nonprofitbusinesscase.com