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MindBridge not-for-profit library

Article author
Jonathon Plowman-Samson
  • Updated


The MindBridge not-for-profit library supports workflows to easily surface relative risk summarization and analytical insight for specific programs, including industry-specific ratios.

Not-for-profit account grouping

We've extended the scope of the MindBridge Account Classification (MAC) system to include not-for-profit concepts such as contributions and grants. There are new ratios specific to not-for-profit accounting such as Operating Reserve, Change in Net Assets, and Operating Margin.

Not-for-profit ratios

Operating Reserve

(Expendable Net Assets / Total expenses)

Operating Reserve helps identify whether or not your client’s resources are sufficient and flexible enough to support their mission without borrowing externally. It also measures an organization's ability to fund programs and other expenses using expendable net assets, should no additional operating revenue be available.

Change in Net Assets

(Revenues – Expenses)

Measures an organization’s financial performance by answering the question, "Did the organization live within its means during the fiscal year?" While an organization's success shouldn't be judged by a positive or negative change in net assets over one year, consecutive deficits could be a cause for concern.

Operating Margin

([Revenues – Expenditures] / Revenues)

This is a great forecasting ratio since it measures a not-for-profit’s ability to produce a potential surplus, which could be drawn on if needed in future years.


Not-for-profit control points

In addition to the 29 rules-based, statistical, and machine learning algorithms included in the for-profit library, a new machine learning control point has been added:

Expense Flurry triggers across transactions within time periods containing unusually high expense amounts.

MindBridge’s machine learning determines the organization’s expected expense rate and identifies periods that exceed the expected rate.

Expenses are analyzed by day, week, and month, and transactions occurring within a period of unusually high expenditure will trigger Expense Flurry.


A not-for-profit, Save the Whales, has received a government grant for which they are expected to spend $1M.

But, with a month left in the grant, Save the Whales hasn't come close to spending the $1M. In order to secure future funding, they significantly increased their expenditure during the final month of the grant.

Because Save the Whales' expenditures are unusually high during the final month of the grant, transactions containing expenses during this period will trigger Expense Flurry.


Program support

During the column mapping process, you are able to identify relevant Programs which are available in the transactional data and enable them for filtering and data interrogation throughout the analysis.

Additionally, when Programs are mapped successfully, a Statement of Functional Expenses is then available as an Excel report which breaks down all expenses in the ledger across their respective Programs.


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