CFO Review
Community Learning Fund
Full review checklist, notes, and action plan.
Demo mode is read-only. BookSmrt clients can save notes or action items with their own company data.
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Review summary
Community Learning is profitable, but the review should focus on cash pressure
Community Learning is producing a strong operating result, yet operating cash remains thin. That combination usually points to timing issues — inventory, receivables, vendor payments, or upcoming obligations may be absorbing cash. Before making decisions, review the aging reports, upcoming payables, and the largest expense movements.
- Cash is tight — about 5.4 days of runway at current spending.
- Revenue moved compared with the prior period and should be reviewed.
- Expenses jumped compared with the prior period — review the largest categories.
- Cash runway is roughly 5 days
- Revenue declined 44.3% vs May 26
Monthly review summary
Client-facing summary for Community Learning Fund · Year to date (Jan 1 – Jun 30, 2026). Prepared from synthetic demo snapshot data modeled after QuickBooks-style financials; interpretation validated by the advisor.
What changed this period
- Total cash held steady at $423,357.
- Revenue increased by $770,006 to $1,163,636 (was $393,630).
- Expenses increased by $853,393 to $1,032,084 (was $178,691).
- Net result decreased by $83,387 to $131,551 (was $214,939).
What looks good
- Net income / surplus trend: The period shows a surplus of $131,551 based on mapped income and expenses.
- Cash balance: Total cash is $423,357 as of the latest refresh.
- Budget vs actual: Actuals are tracking within the 10% review threshold against "Demo budget".
- Missing account mappings: All required account mappings are configured.
What needs attention
- Cash runway is roughly 5 days — Operating cash covers about 5 days at the trailing spend rate, below the 30-day review threshold.
- Revenue declined 44.3% vs May 26 — Mapped revenue moved from $393,630 to $219,205. This may be timing, seasonality, or a real trend — it needs review.
- Payroll as % of revenue increased from 21.4% to 226.5% — Review whether this was planned hiring, payroll timing, or a revenue dip. The software cannot tell which — the advisor should confirm.
- Payroll increased while revenue decreased — Payroll rose from $84,135 to $496,395 while revenue declined. This combination may be planned — it should be reviewed.
- 41.3% of receivables are 90+ days old — $158,409 of $383,221 open receivables sit in the oldest aging bucket. Collectability may need review.
- 27.2% of payables are 90+ days old — $15,632 of $57,404 open bills sit in the oldest aging bucket. Vendor relationships or data accuracy may need review.
Data & mapping items
- Nonprofit review: map grant income accounts
- Nonprofit review: map rent accounts
- Suggested KPI "Average Gift Size" requires data outside QuickBooks
- Suggested KPI "Donor Concentration" requires data outside QuickBooks
Recommended action items
- Review upcoming cash commitments and collection timing with the client.
- Review whether the decline is timing-related, seasonal, or a trend worth acting on.
- Confirm with the client whether the payroll change was planned (hiring, seasonal staffing) or needs attention.
- Discuss whether the payroll increase was planned hiring or needs adjustment given the revenue dip.
- Review the oldest open receivables and follow up with the largest overdue customers/donors.
These are recommended review points, not final business decisions. Please review with your advisor.
What needs review
Items from your demo snapshot that may deserve a closer look. Your advisor decides what each one means.
Critical — needs reviewCash runway is roughly 5 daysCash
Operating cash covers about 5 days at the trailing spend rate, below the 30-day review threshold.
Suggested next step: Review upcoming cash commitments and collection timing with the client.
Critical — needs reviewRevenue declined 44.3% vs May 26Revenue
Mapped revenue moved from $393,630 to $219,205. This may be timing, seasonality, or a real trend — it needs review.
Suggested next step: Review whether the decline is timing-related, seasonal, or a trend worth acting on.
Needs reviewPayroll as % of revenue increased from 21.4% to 226.5%Expenses
Review whether this was planned hiring, payroll timing, or a revenue dip. The software cannot tell which — the advisor should confirm.
Suggested next step: Confirm with the client whether the payroll change was planned (hiring, seasonal staffing) or needs attention.
Needs reviewPayroll increased while revenue decreasedExpenses
Payroll rose from $84,135 to $496,395 while revenue declined. This combination may be planned — it should be reviewed.
Suggested next step: Discuss whether the payroll increase was planned hiring or needs adjustment given the revenue dip.
Needs review41.3% of receivables are 90+ days oldReceivables
$158,409 of $383,221 open receivables sit in the oldest aging bucket. Collectability may need review.
Suggested next step: Review the oldest open receivables and follow up with the largest overdue customers/donors.
Needs review27.2% of payables are 90+ days oldPayables
$15,632 of $57,404 open bills sit in the oldest aging bucket. Vendor relationships or data accuracy may need review.
Suggested next step: Review the oldest open bills — confirm they are real obligations and plan payment or cleanup.
Possible issueNonprofit review: map grant income accountsMapping
Because this company is marked as a nonprofit, mapping grant income helps unlock donation, payroll ratio, and facility cost KPIs.
Suggested next step: Map grant income in Setup & Mappings when those accounts exist in QuickBooks.
Possible issueNonprofit review: map rent accountsMapping
Because this company is marked as a nonprofit, mapping rent helps unlock donation, payroll ratio, and facility cost KPIs.
Suggested next step: Map rent in Setup & Mappings when those accounts exist in QuickBooks.
Possible issueA single expense is 156.4% of period expensesExpenses
"Program Staff Salaries" ($303,553) is unusually large relative to total expenses for year to date. It may be a one-time item or a misclassification.
Suggested next step: Confirm this transaction is classified correctly and expected.
Possible issueSuggested KPI "Average Gift Size" requires data outside QuickBooksData quality
Average Gift Size is relevant for this type of business but needs an external data source or integration.
Suggested next step: Decide with the client whether this KPI is worth tracking manually or via a future integration.
Possible issueSuggested KPI "Donor Concentration" requires data outside QuickBooksData quality
Donor Concentration is relevant for this type of business but needs an external data source or integration.
Suggested next step: Decide with the client whether this KPI is worth tracking manually or via a future integration.
Financial review checklist
A structured monthly review built from registry-backed KPIs and the synthetic demo snapshot. Statuses suggest where to look first — final interpretation should be validated by the advisor.
Revenue
- Needs reviewRevenue trend
Revenue declined versus the comparison period beyond the review threshold.
- UnavailableGross margin trend
No cost-of-goods category is mapped, so gross margin cannot be calculated yet.
Profitability
- Looks goodNet income / surplus trend
The period shows a surplus of $131,551 based on mapped income and expenses.
- Needs reviewPayroll as % of revenue
Payroll of $496,395 is 42.7% of mapped revenue for the period.
- Needs reviewTop expense changes
Largest category change vs the prior snapshot: Program Staff Salaries up $252,058.
- Needs reviewUnusual transactions / large items
"Program Staff Salaries" ($303,553) is 29.4% of period expenses.
Cash
- Looks goodCash balance
Total cash is $423,357 as of the latest refresh.
- Needs reviewCash runway
Runway is roughly 5 days — below the 30-day critical threshold.
Receivables & Payables
- Needs reviewAR aging
A meaningful share of receivables is 90+ days old.
- Needs reviewAP aging
A meaningful share of open bills is 90+ days old.
- UnavailableVendor / customer concentration
Customer- and vendor-level concentration requires entity-level transaction data not yet loaded into snapshots.
Budget
- Looks goodBudget vs actual
Actuals are tracking within the 10% review threshold against "Demo budget".
Data quality
- Looks goodMissing account mappings
All required account mappings are configured.
KPI coverage
- WatchSuggested KPIs for this business
4 suggested KPIs are blocked by missing mappings or external data.
Data quality notes
Review numbers are only as trustworthy as the setup behind them.
7 of 7 required mapping categories are complete.
All required categories are mapped.
KPIs blocked by missing mappings
- Fixed vs Variable Cost Mix cannot be calculated until the related accounts are mapped.
- AP Aging cannot be calculated until the related accounts are mapped.
- AR Aging cannot be calculated until the related accounts are mapped.
- AR Over 90 Days % cannot be calculated until the related accounts are mapped.
- Accounts Payable Balance cannot be calculated until the related accounts are mapped.
- Accounts Receivable Balance cannot be calculated until the related accounts are mapped.
- Cash Conversion Cycle cannot be calculated until the related accounts are mapped.
- Days Payable Outstanding cannot be calculated until the related accounts are mapped.
Recommended KPIs for this business
Suggested metrics for a nonprofit profile — validated by your advisor before adding to the dashboard.
Suggested KPIs to add
- Suggested KPI Donation Growth %
- Suggested KPI Advertising Expense
- Suggested KPI Advertising Expense Variance
- Suggested KPI Advertising as % of Revenue
- Suggested KPI Bank Fees Expense
- Suggested KPI Bank Fees Expense Variance
- Suggested KPI Bank Fees as % of Revenue
- Suggested KPI Dues and Subscriptions Expense
Use these KPIs as review points. Final interpretation should be validated by the advisor.
Advisor notes
The software surfaces the issue; the advisor explains what it means.
Notes need a database connection to persist. Configure DATABASE_URL to enable advisor notes.
No advisor notes for this review period yet.
Action plan
Concrete follow-ups from this review period, with owners and due dates.
Action items need a database connection to persist. Configure DATABASE_URL to enable the action plan.
No action items for this review period yet.