Bookkeeping
Record what happened
Transactions, account coding, and current records.
Kansas City nonprofit financial leadership
Nonprofit Controller & CFO services
Your mission needs more than bookkeeping.
Know which funds you can use, what your programs really cost, and whether cash will arrive before payroll. Get financial leadership without a full-time hire.
Work directly with Dan Marlow
CPA, CMA · Meet your financial advisorGrants & contracts
Donor contributions
Controller oversight
Know what's available.
Reliable records. Clear restrictions. Supported reimbursement requests.
CFO perspective
Plan what comes next.
Cash timing → Program capacity → Board decisions
Look beyond the balance
Money in the bank isn't the whole story.
A surplus, a grant award, and available cash are different things. We help you see the restrictions and commitments behind the number.
Illustrative amounts, not client financial data
$120k
Cash in the bank
$75k
Donor-restricted cash
$45k
Before other commitments
Then consider payables, payroll, grant conditions, and board-designated reserves. Available operating cash needs its own review.
Find the support you need
Five areas. One clearer financial picture.
Explore the work, then define the right scope for your nonprofit.
01
Funding operations
Grant accounting and cost reimbursements
A grant award doesn't tell you when cash will arrive or which expenses the funder will reimburse. We help connect each award's budget, reporting periods, spending requirements, and reimbursement process to your accounting records.
Know what's been spent, what's eligible to request, what's been submitted, and what's still unpaid.
- 01
Award terms
Budget, period, approvals
- 02
Supported costs
Invoices, payroll, allocation
- 03
Reimbursement
Submit, track, reconcile
- 04
Cash received
Match payment to claim
An award, a receivable, and a bank deposit are different stages.
Know the award
Track spending against approved budgets, reporting periods, deadlines, and any changes that need approval.
Support the claim
Prepare requests with invoices, payroll records, and allocation support. Reconcile claims, receivables, and payments.
Check eligibility
Review the funding period, allowable costs, approvals, matching requirements, and indirect-cost treatment before requesting payment.
Allocate consistently
Document how shared staff time and costs benefit each program. Don't move expenses just because another grant has funds.
02
Financial clarity
Restricted funds and reliable financial statements
Your bank balance may include money you can't use for general operations. We help distinguish donor restrictions, grant conditions, and board-designated reserves so leadership understands the resources it can actually commit.
See your organization's financial position and the limits on how its funding can be used.
- Program-restricted
- $75,000 for its intended purpose
- Without donor restrictions
- $45,000 before commitments
Illustration only. Donor restrictions, grant conditions, and board designations require different accounting judgments.
Close the books
Reconcile cash, grant receivables, payables, and payroll liabilities. Maintain the schedules behind each balance.
Track restrictions
Track net assets with and without donor restrictions. Document releases when purpose or time restrictions are met.
Review conditions
A signed award isn't automatically current revenue. Conditional awards and donor restrictions need separate review.
Connect the reports
Align financial statements with grant and program reports so leadership isn't working from competing versions of the numbers.
03
Cash planning
Cash flow that accounts for funding delays
A balanced annual budget doesn't guarantee you'll have cash for next month's payroll. Reimbursement contracts can require you to pay expenses before the funder pays you back. We help you plan for that gap.
Make commitments based on funding timing and usable cash, with a plan for the periods when they don't line up.
Expenses keep moving.
Funding can lag behind.
Claim submitted
Costs paid
30 days later
$30k costs
60 days later
$30k costs
Two more months of costs while the claim is pending.
$60k
additional costs
Illustration: $30,000 monthly costs and payment 60 days after submission. Actual timing and cash needs vary.
Forecast 13 weeks
Map payroll, vendor payments, expected receipts, and usable cash into a rolling 13-week forecast.
Test the timing
Separate award amounts from receipt dates. Plan for delayed reimbursements and uncertain renewals.
Plan the cushion
Review operating reserves, funding concentration, and financing needs before a cash shortfall.
Evaluate new programs
Check whether new funding covers the program's full costs and the cash needed to start delivery.
04
Leadership reporting
Program budgets and board reporting
Your board needs to understand what's changing, why it's changing, and which decisions need action. We turn financial statements into a useful management discussion for executive directors, finance committees, and boards.
Give leadership a clear basis for decisions about staffing, program capacity, and financial sustainability.
Illustrative monthly expenses, not client data
BudgetActual
- Program delivery
- Budget $90kActual $96k
- Management & general
- Budget $24kActual $23k
- Fundraising
- Budget $12kActual $10k
The discussion behind the variance
Program costs are $6k above budget. Is that timing, expanded delivery, or a funding gap?
Explain the variance
Compare budgets with results by program and funding source. Explain material changes and update the outlook.
Show the full cost
Use documented allocation methods for program, management, general, and fundraising expenses, supporting financial and Form 990 reporting.
Find funding gaps
Identify programs that require unrestricted support because their grants don't cover the full cost of delivery.
Focus the board
Bring cash runway, unpaid reimbursements, reserve use, and upcoming decisions into a concise reporting package.
05
Year-end preparation
Audit readiness and preparation
Audit preparation starts with reliable records throughout the year. We help organize the reconciliations, schedules, and documentation your independent auditor needs so year-end work doesn't depend on a last-minute search through emails and spreadsheets.
Arrive at the audit with organized records and a clear process for answering questions. Your independent auditor performs the audit and issues the opinion.
Ready for the auditor's request list
- 01
Reconciled balances
Cash, receivables, payables
- 02
Grant & restriction schedules
Awards, spending, releases
- 03
Supporting documentation
Invoices, payroll, approvals
- 04
Responsibility & deadlines
Who prepares, who reviews
A preparation framework. Your independent auditor performs the audit and issues the opinion.
Own the request list
Assign responsibility for the auditor's requested items. Track deadlines, open questions, and follow-through.
Prepare the schedules
Support significant balances with grant, restricted-net-asset, receivable, fixed-asset, and debt schedules, as applicable.
Strengthen controls
Review approvals, reconciliation oversight, access, and separation of duties. Build practical independent review into small teams.
Coordinate the team
Work with your independent auditor and tax preparer. Assemble federal award records and support if a Single Audit applies.
The right layer of support
Keep your team.
Add the oversight you need.
We can work alongside your bookkeeper, volunteer treasurer, auditor, and tax preparer. Clear responsibilities help the same numbers support every conversation.
Controller
Trust the numbers
Close oversight, reconciliations, grants, and financial controls.
CFO
Decide what comes next
Forecast cash, evaluate program funding, and guide leadership.
How we get started
1Understand funding & deadlines
2Agree on scope & fee
3Build a reporting rhythm
Your nonprofit reading shelf
Good decisions start with reliable sources.
Use these resources to prepare for the conversation. Your award agreements and applicable requirements guide the work.
- Audit guide
National Council of Nonprofits: Nonprofit Audit Guide
An overview of audit requirements, board responsibilities, and preparation for an independent audit.
- Grant insights
Government grant and contract challenges
Context for reimbursement delays and the financial strain they can place on nonprofit operations.
- IRS guidance
IRS: Form 990 series filing requirements
Official guidance on annual information returns. We can coordinate financial records with your tax preparer.
- Kansas City network
Nonprofit Connect
Dan's a member of Nonprofit Connect, a Kansas City resource for nonprofit connections and professional development.
Before we talk
Your questions, answered.
How's this different from nonprofit bookkeeping?
Bookkeeping records transactions and keeps accounts current. Controller support adds oversight of the close, reconciliations, grant reporting, and financial controls. CFO support uses those numbers to forecast cash, evaluate program funding, and guide leadership decisions. We can work alongside your bookkeeper and focus the engagement on the gaps your organization needs to address.
Can you work with our existing bookkeeper, auditor, or tax preparer?
Yes. We'll discuss who owns each part of the process and how information moves between your team and outside professionals. The goal is consistent records, clear responsibilities, and fewer unresolved questions between the monthly close, grant reports, audit, and annual tax filing.
Do all nonprofits need an audit or a Single Audit?
No. Requirements depend on factors such as applicable law, funding agreements, and federal award expenditures. A Single Audit is a separate requirement that can apply to organizations spending federal awards, including funds received through another organization or government agency. We'll discuss your funding sources and coordinate with your independent auditor to identify the preparation your situation calls for.
Can a grant pay for Controller or CFO support?
It depends on the award's terms, approved budget, applicable cost rules, and whether the work benefits that award. Financial management costs may belong in an approved direct-cost budget or be recovered through an applicable indirect-cost arrangement. You can't assume they're reimbursable or charge the same cost twice. We'll review the funding arrangements before building reimbursement assumptions into your plan.
How much does nonprofit Controller and CFO support cost?
Pricing depends on the number and complexity of your grants, the condition of your records, reporting deadlines, and the level of ongoing support you need. We start with a conversation about those needs, then define the scope and fee. You don't need to assume a full-time hire is the only way to strengthen your financial management.
What should we bring to the first conversation?
Start with your biggest financial concern, key deadlines, and a description of your current team. If available, recent financial statements, your operating budget, a grant list, and your auditor's requested-items list can help us understand the work. We'll arrange a secure way to share documents if they're needed. Please don't include sensitive financial or donor information in the website contact form.
Start with the problem you need to solve
A clearer financial picture.
A more confident next step.
An audit deadline. Unpaid reimbursements. A board that needs better answers. Let's talk about where Controller or CFO support fits.