• The Percent Funded calculation in the reserve study is a measurement of the adequately of the reserve account balance when compared to an idealized amount in the reserve account. This measurement helps a reader of the reserve study come to a conclusion as to the overall health and degree of risk the reserve account balance is currently at. Is there a high risk for reliance on emergency financing and/or deferring projects?  This video goes into the calculation and risk factors at different level of Percent Funded.


  • The Fully Funded Balance is an important calculation in determining whether the reserve account is adequately funded for future project expenditures. It is essentially an ideal amount that a reserve account would be funded so that the reserve account remains on track for long term expenses that will occur over time. This video delves into the calculation of the Fully Funded Balance.


  • A reserve study for a church or worship facility is an excellent tool for long term budgeting, an area of the budget which is often overlooked until there is a scramble to raise funds for large project expenses which have come due. Long term budgeting is cheaper, less stressful and puts membership at ease in knowing where their contributions will be spent. 


  • The Fully Funded Balance in a reserve study is often a misunderstood calculation. This presentation will help the reader of the reserve study understand this calculation to a greater degree. 


  • The percent funded calculation in the reserve study is a useful barameter of the health of the reserve account - essentially how adequatre is the reserve account balance versus an idealized amount at a specific point in time. 


  • Reserve budgeting can be challenging and unrewarding due to constant pressure to keep dues low. From what we have seen over the years a community and its Board is best served by taking a Day One approach to their funding strategy versus a One Day scenario. 


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