Operating Checking $942,885 Managed Portfolio $2,586,548 Ramp Investment $142,422 NY Life Securities $268,612
Monthly Revenue vs. Expenditures
Jan–Apr 2026 actuals vs. monthly budget · ex-D&A
Cumulative Revenue vs. Expenditures
Running YTD totals
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Click any KPI, tile, or row for full detail
Apr Revenue
$555,019
Budget $623,667 · 89% of target
Apr Expenditures
$703,705
Budget $619,800 · 114% · over $84K
YTD Revenue
$2,637,551
$8.1M giving goal · 33% collected
YTD Expenditures
$3,057,633
41% of $7.4M (incl D&A) · ahead of pace
Expense categories — click any tile to expand line detail with annual budget & pace
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Monthly Revenue vs. Budget
Jan–Apr 2026
Monthly Expenditures vs. Budget
Jan–Apr 2026
YTD Cumulative — Revenue vs. Expenditures
Running totals against budget · Jan–Apr 2026
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Ministry programs by department — click to expand QuickBooks lines · budget remaining
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Complete Ministry Budget — All QuickBooks Lines
Every class code · budget · YTD spend estimate · budget remaining
Ministry departments — board view · click any tile for full QuickBooks detail with forecast
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Composition reference
Department Budgets
Program expense budgets by department
Department
Budget
Share
Pace
By Department
Program budget distribution
YTD Staffing & Contracted
$1,403,762
30% of $4,626,000 annual budget
Salaries Run Rate (Monthly)
$288,450
YTD ÷ 4 · Apr was $329,151
% of Cash Expenditures
50%
$1.40M of $2.80M (ex-D&A)
Staffing as % of Giving
57%
$4.6M budget · peer avg. ≤55%
7200 Salaries & Related — YTD Detail
Jan–Apr 2026 actuals vs. $4.164M annual budget
Line
YTD Actual
Annual Budget
Pace
7210 Salaries & Wages
$613,501
$2,220,000
28%
7235 Housing Allowance
$368,817
$1,440,000
26%
7230 Employee Benefits
$99,537
$312,000
32%
7220 403b Contributions
$37,273
$120,000
31%
7240 Payroll Taxes
$20,558
$72,000
29%
7250 Payroll Service Fees
$6,127
—
—
7290 Workers Comp
$7,984
—
—
Subtotal 7200
$1,153,798
$4,164,000
28%
7500 Contract Services
Contractors — General
$72,766
$120,000
61%
Accounting
$54,649
$66,000
83%
Janitorial
$36,270
$90,000
40%
Security On Site
$32,413
$120,000
27%
Honorarium & Other
$53,866
$66,000
82%
Subtotal 7500
$249,964
$462,000
54%
Total Staffing & Contracted
$1,403,762
$4,626,000
30%
Monthly Salary Trend
7200 series · Jan–Apr 2026
Monthly Composition — Wages, Housing, Benefits & Other
Stacked by component · Jan–Apr 2026
At the staffing ceiling. RSF staffing at 57% of $8.1M giving target — within 1–3% of the 60% best-practice ceiling. Comparable churches average ≤55%. YTD salaries tracking at 28% pace for Jan–Apr, consistent with partial-year hiring coming online through Q2.
Total Op Ex (ex-D&A, ex-Salary)
$1,645,948
All non-salary cash expenses YTD
Highest Category
Grants
$447,490 · 48% of $924K budget
Near Budget Ceiling
Venue
$86,666 · 45% of revised $192K budget
D&A Excluded
$257,887
Non-cash · in gross totals only
Top 5 categories by YTD spend — click to expand line detail with annual budget, remaining & pace
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Pacing vs. Annual Budget
33% of year elapsed · expected pace ~33%
Operating Expense Mix
YTD cash expenditures excl. salary & D&A
By department — program expense budgets · click to expand · includes budget remaining
Post-capex normalization · benchmarked at 2.2% of operating budget (industry band: 2–3%)
YTD & full-year history
2026 budget build-up
Base annual R&M (prior budget)
$132,000
Post-capex normalization adjustment
+$15,000
Contingency for emergent issues
+$18,000
2026 R&M budget
$165,000
As % of $7.4M operating budget
2.2%
YTD Apr 2026 actual
$55,080 (33% pace)
Why R&M is higher in 2026. 2025 R&M of ~$79K was artificially low because $466K of facility work was capitalized to the balance sheet under the Raise the Roof campaign. With the major capex cycle complete (roof $352K + sanctuary $621K), ongoing maintenance now flows through R&M as opex. 2026 returns to a normalized post-capex run rate aligned with industry best practice for older urban churches (2–3% of operating budget).
Funding offset (budget-neutral): $33K R&M increase funded by Utilities −$15K ($144K→$129K · pacing 37% YTD), Janitorial Supplies −$5K ($18K→$13K · pacing 18% YTD), and Staff Dev Other −$13K ($44K→$31K · pacing 12% YTD). $7.4M operating budget unchanged.
Total Assets
$26,879,011
vs. $26,756,591 YTD 2025 · +$122K
Total Liabilities
$10,546,415
vs. $11,012,632 · –$466K (4.2%)
Total Net Assets
$16,332,596
vs. $15,743,959 · +$589K (3.7%)
Operating Cash
$942,885
Checking accounts · excl. investments
Statement of Financial Position
YTD Apr 2026 vs. YTD Apr 2025
Line
2026 YTD
2025 YTD
Variance
Assets
Total Cash & Equivalents
$3,940,467
$1,833,894
+$2,106,573
Other Current Assets
$65,866
$107,523
($41,657)
Total Fixed Assets (net)
$22,872,677
$22,883,591
($10,913)
Total Assets
$26,879,011
$26,756,591
+$122,420
Liabilities
Accounts Payable
$92,177
$241,832
($149,655)
Ramp Cards
$95,647
$94,642
+$1,005
Lease Liability
$97,171
$20,601
+$76,570
Mortgage — Cass
$8,262,007
$8,654,639
($392,632)
Mortgage — Ngate
$2,000,000
$2,000,000
—
Total Liabilities
$10,546,415
$11,012,632
($466,217)
Net Assets
Retained Net Assets
$16,752,678
$16,241,907
+$510,771
Current Net Revenue
($420,082)
($497,949)
+$77,867
Total Net Assets
$16,332,596
$15,743,959
+$588,637
Asset Breakdown
Cash 15% · Fixed Assets 85%
Liabilities Breakdown
Mortgages 97% · Other 3%
Cash on Hand · Apr
$3,940,467
vs. $1,833,894 Apr 2025 · +115%
Burn Rate
$713,479
Monthly average · Apr 2026
Months of Cash
5.52
vs. 4.60 Mar · improved in April
Investment Activity YTD
+$24,398
Interest, dividends, Ramp dividend
Cash Trends — Jan–Apr 2026
Cash on hand & burn rate · months of cash on right axis
Cash Position Detail
Monthly snapshot
Metric
Jan
Feb
Mar
Apr
Cash on Hand
$4.06M
$4.03M
$4.06M
$3.94M
Burn Rate
$628K
$883K
$884K
$713K
Months of Cash
6.46
4.57
4.60
5.52
Operating checking accounts total $942,885. The remaining $2.997M is in the managed portfolio, Ramp investment, and NY Life — liquid but not in the operating account.
Debt Service — Full Picture
Why $780K of annual debt service only partly appears in the $7.4M operating budget
Total Annual Debt Service
$780,000
Total cash leaving for debt obligations each year — the true commitment.
Interest · in P&L
$366K
Captured in 8500 Other Expenses → Interest Expense ($360K budget). Part of the $7.4M operating budget.
Principal · Balance Sheet
$414K
Reduces the Cass mortgage liability — not an operating expense. Cash out, but builds equity.
Loan
Balance
Annual Payment
Interest (P&L)
Principal (B/S)
Structure
Cass Bank — primary mortgage
$8,262,007
$720,000
~$306,000
~$414,000
Principal + Interest (amortizing)
Northgate Church — 2nd note
$2,000,000
$60,000
$60,000
—
Interest-only (~3%)
Total Debt Service
$10,262,007
$780,000
~$366,000
~$414,000
Why the burn rate exceeds operating expenses. The $713K/mo cash burn shown above is higher than the operating expense run rate because it includes principal repayment, which never touches the P&L. Operating budget captures the ~$366K of annual interest; the ~$414K of annual principal is a real cash outflow that appears only as the mortgage balance shrinking on the balance sheet.
Note on Q1 paydown: The Cass balance fell $392,632 in the first four months — more than the ~$138K of scheduled amortization for that period. The ~$254K difference indicates an additional principal paydown in Q1 (likely from reserves or a capital gift). Interest figures are derived from YTD actuals ($121,866 total interest through April) split between the two notes.
Peer Group
Religious Nonprofits
$5M–$15M budget · ECFA & Candid 2024
RSF vs. Peer Staffing
57%
RSF · peer median 52% · ceiling 60%
Months of Cash vs. Peers
5.52
RSF · peer median 3.2 months
Giving Concentration vs. Peers
90%
RSF · peer median 75% · elevated risk
Key metrics — click any tile to see RSF vs. peer benchmark with chart & analysis
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Staffing % Comparison
RSF vs. peer range, median, and best-practice ceiling
Financial Efficiency Comparison
Program ratio · overhead · months of cash · net asset reserve
Data sources: ECFA 2024 Financial Health of Christian Ministries Report · Giving USA 2024 · Hammer's 2025 Church Salaries & Staffing Guide · Candid (GuideStar) aggregate data for 501(c)(3) religious organizations with budgets $5M–$15M. All benchmarks represent peer-group medians unless otherwise noted.
Model giving, staffing, and program scenarios against the $7.4M board-approved budget · $8.1M giving goal
Total Giving / Revenue
$8.1M annual
$6M$10M
Staffing & Contracted
$4.6M annual
$3M$6M
Ministry Operations
$2.8M annual
$500K$4M
Facilities
$740K annual
$300K$2M
Additional Hires (est. $90K each)
0 additional hires
0123
Slider shows impact as % of giving — no dollar amounts displayed
⚠ Staffing at 57% — within 1–3% of ceiling · Comparable churches avg. ≤55%
At the ceiling. RSF is within 1–3% of the 60% threshold — comparable churches typically remain at or below 55%. No additional permanent positions without a corresponding reduction, reassignment, or giving increase.
Live Allocation
Adjusts with sliders
Benchmark Status
Reality San Francisco · Finance & Operations · January–April 2026 · $7.4M Board-Approved Budget · $8.1M Giving Goal · Confidential