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Temporarily Restricted Net Asset (TRNA) Schedule

Publishing Organization: Fiscal Management Associates

Template for monitoring an organization’s temporarily restricted net assets and releases from restriction on a quarterly or monthly basis.
The template tracks beginning TRNA balances, additions, releases, and ending balances for funding sources as well as programs.

Note: there are 2 versions of the tool available—one for releasing restrictions on a quarterly basis and one for releasing restrictions on a monthly basis. Please choose the tool that reflects your organization’s practice.
Fiscal Management Associates is a consultancy helping nonprofits with fiscal planning, systems and policies, technology and human resources.