Glossary

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Capital Campaign

A capital campaign is a time-limited effort by a nonprofit organization to raise funds for a specific project. Typical projects include funding the acquisition, construction or renovation of a building; establishing an endowment; or acquiring, starting or expanding a service.

Capital Stack

The total amount and various kinds of capital invested in a project, including equity, subordinate debt and senior debt. The stack is often shown as layers containing the most risk at the top and the position with the least risk at the bottom. Higher positions in the stack expect higher returns for their capital because of the higher risk.

Capital Type

A reference to the owner of the capital deployed in the investment, e.g., proprietary capital belonging to the individual or investing organization itself, or fiduciary capital on behalf of clients.

Cash And Cash Equivalents Ratio

Cash plus cash equivalents divided by current liabilities. A measure of short-term liquidity.

Cash Deposits

Investing cash through community based finance-in community financial institutions, credit unions, or regional banks; often FDIC insured, with competitive rates of return. These deposits offer alternative secured financing to communities, increasing access to capital for low-income borrowers and businesses.

Cash Equivalent

A security investment that is readily converted to cash, such as money market funds.

Cash Flow Loan

Temporary financing to a borrower who has sufficient expected revenues to cover current operating costs but who has not yet received those revenues.

Cash Flow Statement

A statement that reports the cash receipts and cash payments of an entity during a particular period. Complete financial statements are required to include a cash flow statement.

Change In Net Assets

The difference in net assets from one accounting period to the next.

Change In Unrestricted Net Assets

The difference in unrestricted net assets from one accounting period to the next. Formerly called net income.

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