How Fundraising Managers Can Protect Reserves as Assets

For example, higher education institutions often rely on significant net asset balances to provide student scholarships, whereas membership organizations may be pressured by their members to maintain low dues structures and not accumulate significant net asset balances. In addition, some organizations have extensive physical plants, are self-insured, have complex corporate or debt structures, or manage large labor forces. These factors have an impact on the size of the reserves these organizations should accumulate.