Prosynergy

Create Value to reduce suffering and restore human flourishing

Monthly Financial Review · Nonprofit

May 2026 Insights for Stories Made New

Prepared by Ashish · Prosynergy Bookkeeping

Video Walkthrough

May at a Glance

Total Support & Revenue

$39,086

↑ 149% vs Apr ($15,703)

Net Surplus / (Deficit)

$8,114

↑ First surplus since January

Cash at End of May

$18,102

↑ From $501 in April

Surplus Quality Score

0.32

⚠ Watch — gap reflects credit card paydown

“May was a turnaround month — $31,300 in donations and a $15,000 loan draw lifted cash from $501 to $18,102 and returned net assets to positive territory.”

Three Things That Matter Most

First Surplus in Four Months — May Delivered

$31,300 in donations drove $39,086 in total support and revenue — the strongest month of the year. The $8,114 surplus pushed net assets from −$2,484 back to +$5,630.

▶ Confirm which May donations are recurring vs one-time to forecast summer months.

Leroy Smucker Loan Now at $70,000

The loan grew from $50,000 in February to $70,000 in May — $20,000 drawn in four months. It funded operations during lean months, but growing debt needs a repayment plan.

▶ Document loan terms (interest, repayment timeline) and set a ceiling on further draws.

Donations Swing 4x — Stability Is the Goal

Monthly donations ranged from $8,231 to $31,300. Tuition ($6,600/mo) is steady but covers only 24% of costs. When donations dip below $15,000, the org runs a deficit.

▶ Build recurring donor commitments targeting $15,000/month minimum.

Statement of Activity — February to May 2026

Line Item	Feb	Mar	Apr	May	4-Mo Avg
Total Support & Revenue	$33,189	$23,977	$15,703	$39,086	$27,989
Donations	$26,643	$11,570	$8,231	$31,300	$19,436
Tuition	$3,300	$6,600	$6,600	$6,600	$5,775
Services / Counseling / Other	$3,246	$5,807	$872	$1,186	$2,778
Program Costs (COGS)	$1,845	$3,035	$2,128	$2,046	$2,264
Gross Surplus	$31,344	$20,942	$13,575	$37,040	$25,725
Gross Margin %	94.4%	87.3%	86.4%	94.8%	91.9%
G&A	$928	$2,853	$1,149	$1,632	$1,641
Professional Fees	$1,823	$2,151	$757	$932	$1,416
Occupancy	$8,303	$6,866	$6,699	$6,541	$7,102
Payroll	$18,269	$11,796	$10,784	$11,419	$13,067
Vehicles	$317	$647	$394	$1,606	$741
Office	$866	$758	$1,232	$1,480	$1,084
Insurance	$793	$0	$784	$368	$486
Advertising	$1,596	$0	$0	$2,748	$1,086
Repairs & Maintenance	$351	$16	$180	$1,912	$615
Banking / Travel / Other	$0	$0	$104	$359	$116
Total Expenditures	$33,245	$25,088	$22,083	$28,997	$27,353
Operating Surplus / (Deficit)	($1,901)	($4,146)	($8,508)	$8,043	($1,628)
Operating Margin %	−5.7%	−17.3%	−54.2%	20.6%	−5.8%
Other Revenue (net)	($73)	($3,892)	$594	$71	($825)
Net Surplus / (Deficit)	($1,974)	($8,038)	($7,914)	$8,114	($2,453)
Net Margin %	−5.9%	−33.5%	−50.4%	20.8%	−8.8%

Cash Flow Waterfall — May 2026

Contributions: +$39,086

Strongest month of the year — $31,300 in donations plus $6,600 tuition and $1,186 in services.

Operating costs: −$31,043

Payroll, rent, and program costs running at the normal monthly rate. No surprises.

CC paid down: −$3,702

Capital One balance dropped from $8,670 to $4,968 — deliberate deleveraging.

Loan draw: +$15,000

New draw from Leroy Smucker loan brought the total to $70,000 and boosted the cash position.

Net result: $501 → $18,102

A complete cash recovery from April’s near-zero position.

Key Accounts

Accounts Receivable

$500

DSO: 0.4 days

↑ from $0 in Apr

Accounts Payable

$127

DPO: 1.9 days

↓ from $1,438 in Apr

Capital One Credit Card

$4,968

↓ $3,702 paid down

Leroy Smucker Loan

$70,000

↑ $15,000 new draw

Financial Health

Current Ratio

Current assets cover short-term obligations 3.6x — strong recovery from April’s 0.05

3.65

Healthy

Operating Reserve

$18,102 cash covers about 18 days of operations. Nonprofits should target 3–6 months

0.6 mo

Concern

Debt-to-Assets

Nearly all assets are leveraged — $75K debt against $81K total assets

93%

Concern

Contribution Dependency

4 out of 5 dollars come from donations — high concentration risk

80%

Watch

Before Next Month

The Event

June operating costs (rent $5,000 + payroll ~$10,000 + other ~$14,000) will require approximately $29,000 — more than the $18,102 currently in the bank.

Estimated Impact

Without June contributions arriving in the first two weeks, the checking account could go negative by mid-month — repeating the March pattern.

One Action Item

By June 10, confirm the June donation pipeline with Ernest. If committed gifts total less than $12,000 for the first half of June, discuss a smaller Leroy Smucker draw as a bridge.

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This report is prepared by Prosynergy Bookkeeping for internal use by Stories Made New. It is based on the financial records provided and should not be considered a substitute for professional accounting, tax, or legal advice. All figures are unaudited. Accrual basis.