The operating surplus: what's right for your organization

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The Operating Surplus

Each year not-for-profit organizations establish an annual budget.  In most instances, budgeted expenses are closely tied to budgeted revenues – in other words, what comes in goes out, in the form of services to your members, donors and/or stakeholders.  Any excess of revenue over expense on a yearly basis is considered operating surplus.  The amount of that surplus varies widely from organization to organization.



Canadian Society of Association Executives

Mot clés

  • Non profit organizations
  • Financial management
  • Board governance
  • Policies

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