Days Cash on Hand
Days of operations covered by unrestricted cash.
Formula: Unrestricted Cash / ((Total Expenses − Depreciation) / 365)
Meets Standard: ≥60 days MS · 30–59 AS · <30 DNMS
resultUnrestricted Cash / ((Total Expenses − Depreciation) / 365)
Rating threshold: ≥ 45 days = Meets Standard (30–44 = Approaching)
- Unrestricted cash (all cash is without donor restriction) = $8,341,237
- Audited total expenses = $13,834,265
- Less IPS in-kind contributed services (Note 4 emphasis of matter) = −$2,923,073
- Less depreciation = −$38,348
- OEI expense base = $10,911,192 − $38,348 = $10,872,844
- Daily expense = $10,872,844 / 365 = $29,788.61
- $8,341,237 / $29,788.61 = 280.01
- Rounded = 280
≥ 45 days = Meets Standard (30–44 = Approaching)
280 / MSCAP note: Salesforce/CAP 'OEI FY25 Raw Data from SF' tab, GPA 'Audit 24-25' row: expense base $10,911,192 (already net of IPS in-kind), depreciation $38,348, cash $8,341,237 → 280.01 days. Exact agreement.
280 days published vs 221 days on the face of the audited statements
Difference: 59 days · $2,923,073 of IPS in-kind contributed services · Likely cause: Accounting treatment — codified mapping rule
Nsites calculation — in-kind expenses removed (matches published)
- Cash (34450A.pdf p. 4)
- $8,341,237
- Audited total expenses (p. 5)
- $13,834,265
- Less IPS in-kind contributed services (Note 4, p. 3)
- ($2,923,073)
- Less depreciation (p. 6)
- ($38,348)
- OEI expense base
- $10,872,844
- Daily expense
- $29,788.61
- $8,341,237 / $29,788.61
- 280.01 days
Naive calculation on the face of the statements (rejected)
- Cash
- $8,341,237
- Total expenses as reported
- $13,834,265
- Less depreciation
- ($38,348)
- Expense base
- $13,795,917
- Daily expense
- $37,797.03
- $8,341,237 / $37,797.03
- 220.68 days
| Reconciling item | Effect | Why the two calculations differ |
|---|---|---|
| IPS in-kind contributed services | $2,923,073 → 59.33 days | Non-cash occupancy, transportation, security and professional services recorded as both revenue and expense. Removing them lifts the result from 220.68 to 280.01, reproducing the published figure exactly. |
Conclusion: No open variance. The bridge is shown because the published number cannot be reproduced from the face of the statements without the documented in-kind adjustment — this is the rule the automation must apply for GPA every year.
The audited Statements of Activities report total expenses of $13,834,265, which includes $2,923,073 of non-cash IPS in-kind services. A naive calculation on the face of the statement yields 220.7 days — not the published 280. OEI's methodology removes the in-kind expenses before dividing, producing 280.01 days, an exact match to both the published CQ2 report and the Salesforce/CAP pull.
Suggested reconciliation: Rule codified in the OEI mapping layer: Days Cash expense base = total expenses − IPS in-kind contributed services − depreciation. Without this documented treatment the published figure cannot be reproduced.
- 1. Source documents ingested and classified.
- 2. Raw values extracted with page/cell coordinates.
- 3. OEI mapping and accounting treatment applied.
- 4. Formula executed — targets not in engine memory.
- 5. Nsites result locked 18:14:09 UTC.
- 6. Salesforce/CAP and published CQ2 revealed 18:14:42 UTC.