For use in Excel, copy this table to Excel, column A, then hide columns B and C because they aren't formated correctly.

Then adjust the column widths and make all the row heights about 25.  Next, fill in the numerator and denominator

amounts manually into column D, or get them using the "sumif" function from the trial balance you created in Excel

(by using the Excel trial balance tool instructions for account groupings).  After that, compute the ratios in column E

by using a simple Excel math formula for dividing the numerator amounts by the denominator amounts.

NOT-FOR-PROFIT ORGANIZATION SAMPLE RATIOS

   

Defensive interval ratio

   

Cash+marketable securities+accounts receivable

Average monthly expenses

   

Liquidity Ratio

   

Cash, Receivables, Inventories, and Marketable Securities

Total Liabilities

   

Contributions and Grants Ratio

   

Revenue from Contributions and Grants

Total Revenue

   

Voluntary Contributions Ratio

   

Voluntary Contributions

Total Revenue

   

Grants Ratio

   

Grants

Total Revenue

   

Future Leaning Ratios:

   

Liquid Funds Indicator

   

Net Assets - Restricted Endowment - Fixed Assets - Prepaid Expenses

Average Monthly Expenses

   

Operating Strength

   

Expendable Assets

Total Expenses

   

Net Temporarily Restricted Asset Ratio

   

Temporarily Restricted Net Assets + Deferred Revenue

Cash + Cash Equivalents

   

Endowment Ratio

   

Endowment

Average Monthly Expenses

   

Debt Ratio

   

Average Total Debt

Average Total Assets

   

Coverage Derivation of Debt Ratio

   

Revenue - Expenses + Depreciation + Amortization

Annual Principal Payments + Reserve and Sinking Fund Requirements

   

Accounts Receivable Ratios:

   

Days Revenue in Net Accounts Receivable

   

Net accounts receivable

Service revenue/365

   

Percentage of gross receivables reserved

   

Allowance for doubtful accounts

Gross accounts receivable

   

Backward Leaning Ratios:

   

Accounts Payable Aging Indicator

   

Accounts Payable

Average Monthly Expenses

   

Savings Indicator

   

Revenue - Expenses

Total Expenses

   

Fundraising, Admin, or Program Ratio:

   

Program Expense

Total Expense

   

Admin Expense

Total Expense

   

Fundraising

Total Expense