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Fund Ledger · FY 2025–26

$2.85M

Total Pledges Tracked

Reconciled

Restricted Fund View

Showing restricted allocations

Restricted

$1.92M

67.6% of total

Unrestricted

$924K

32.4% of total

Fund Allocations

Capital Campaign Fund$680K
Education Programs$445K
Youth Outreach Grant$312K
General Operations$486K

Pledge Receivables

Meridian Foundation

$350K / $500K

Current

Hartwell Family Trust

$250K / $250K

Fulfilled

Civic Growth Fund

$90K / $180K

Overdue

Beacon Charitable

$120K / $120K

Fulfilled
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Ledger v2.4
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IRS 990 · GAAP · ASC 958 Compliant

Your Donors Give Generously.
Your Books Should Reflect It.

Ledger handles the restricted fund tracking, pledge reconciliations, and audit-ready reporting that keep your nonprofit compliant — and your board meetings calm.

$2.4B+Funds Reconciled
340+Nonprofits Served
100%990s Filed On Time
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Restricted Fund TrackingPledge ReconciliationForm 990 PreparationGrant Drawdown ManagementBoard Financial PackagesAudit Readiness ReviewsASC 958 ComplianceGAAP Fund AccountingRestricted Fund TrackingPledge ReconciliationForm 990 PreparationGrant Drawdown ManagementBoard Financial PackagesAudit Readiness ReviewsASC 958 ComplianceGAAP Fund Accounting
01
Daily Bookkeeping

Three spreadsheets. Two systems. Zero agreement.

Your QuickBooks, your donor database, and your Excel reconciliation file all tell a different story — and the board meeting is in two hours.

DonorTrack_FINAL_v3_USE_THIS_ONE.xlsx
Fund / DonorQuickBooksSpreadsheetBank
Meridian Fdn — Q3$125,000$125,000???
Hartwell Trust$87,400$87,400$87,400
Civic Growth$44,200$44,200$39,800
Capital Campaign$680,000$621,500$680,000
General Ops$486,450$486,450$486,450
3 reconciliation errors — board meeting in 2 hours
Resolved

Every number in one place. Every column balanced.

Ledger connects your donor database, accounting system, and bank feeds into a single reconciled view — updated continuously, not quarterly.

Reconciliation Report · Q3 2025
All Clear
Meridian Fdn — Q3
$125,000
Matched
Hartwell Trust
$87,400
Matched
Civic Growth
$44,200
Matched
Capital Campaign
$680,000
Matched
General Ops
$486,450
Matched
5/5 funds reconciled · Ready for board package
See How We Clean Your Books
02
Board Meeting Confidence

The 990 deadline is 47 hours away and you're still reconciling.

Development directors and CFOs shouldn't spend the week before filing manually chasing down grant drawdown documentation and pledge aging schedules.

Form 990 Deadline

02:00:34

Outstanding Items

Grant drawdown reconciliation
Restricted fund schedule
Pledge receivable aging
Board narrative draft
Auditor data room upload
Resolved

Board package ready. Weeks before the meeting.

Clean fund schedules, reconciled pledge receivables, and a board narrative your directors can actually read — prepared by Ledger before you even ask.

Board Package · Nov 2025
Ready to present
Restricted Funds$1.92M
Unrestricted$924K
Pledge Receivable$680K
$2.84MYTD Revenue
+2.1%Variance
03
Audit Season Calm

Last year's audit management letter is still open.

Audit findings don't disappear — they compound. Unresolved restricted fund documentation issues become repeat findings, and repeat findings become qualified opinions.

Audit Management Letter · FY2024
Finding 2024-01Material

Restricted fund expenditures not properly documented

Finding 2024-02Significant

Pledge receivable aging schedule incomplete

Finding 2024-03Significant

Grant drawdown timing differences unreconciled

Management response due within 60 days. Corrective action plan required.

Resolved

Clean audit opinion. Every year.

Ledger runs a pre-audit readiness review six weeks before your window opens. By the time the auditors arrive, every finding from last year is resolved and documented.

Audit Prep Package · FY2025
Clean Opinion
Restricted fund documentationComplete
Pledge receivable aging scheduleComplete
Grant drawdown reconciliationComplete
Form 990 Schedule A & DComplete
Auditor data roomUploaded
Audit window opens March 15 — 6 weeks of breathing room
Get Audit-Ready
04 · Services

Every service your nonprofit's finances actually need.

From daily bookkeeping to annual audit support — Ledger covers the full fiscal year, not just the panicked weeks before filing.

Fund Accounting & GAAP Compliance

ASC 958 fund classification, restricted/unrestricted tracking, and monthly close packages.

Pledge Receivable Reconciliation

Multi-year pledge schedules, donor intent documentation, and aging reports your auditors will love.

Form 990 Preparation

Schedules A, B, D, and F — prepared accurately, filed on time, every fiscal year.

Grant Drawdown Management

Funder-specific reporting, drawdown timing reconciliation, and compliance documentation.

Board Financial Packages

Clean, narrative-driven financials your board can read and your donors can trust.

Audit Readiness Reviews

Pre-audit walkthroughs, management letter responses, and corrective action support.

04 · Strategic Growth

When the books are clean, growth follows.

Nonprofits that work with Ledger stop spending 60+ hours on pre-audit prep. Those hours go back into programs, fundraising, and the mission.

60+hrs/yr
Saved on audit prep
$2.4B+
Funds reconciled to date
340+
Nonprofits served
100%
990s filed on time
MR

"We used to dread audit season. Ledger had our restricted fund schedules and pledge aging ready two months early. Our auditor actually complimented us."

Margaret Reyes

CFO, Horizon Community Foundation · $14M annual budget

See How We Clean Your Books
Nonprofit Audit-Readiness Checklist

8 questions your auditor will ask. Are you ready?

01
Restricted vs. unrestricted fund classification current
02
Pledge receivable aging schedule reconciled
03
Grant drawdown timing documented
04
Endowment spending policy applied correctly
05
In-kind contribution valuations on file
06
Board-designated funds properly disclosed
07
Management letter findings from prior year addressed
08
Form 990 Schedule A public support test run
Free Download

Download the Audit-Readiness Checklist

The exact 8-point checklist Ledger runs through every nonprofit client before their audit window opens. Takes 15 minutes. Saves weeks of stress.

No spam. One email with the checklist, then only if we have something useful.

Get Started

What a clean set of books is actually worth.

Free 30-minute discovery call

We look at your current reconciliation process and tell you exactly where the risk is.

Custom engagement proposal

Flat-fee pricing based on fund complexity, not hours. No billing surprises.

Onboarded in 2 weeks

We connect to your existing accounting system. No rip-and-replace.

All engagements include audit representation — we stand behind our work if the auditor has questions.

Book your discovery call

We respond within one business day. No sales pitch — just a look at your books.