Section 03 · Stewardship & Analytics
The Christian Minister
Faithful stewardship is a math discipline. Allocate every dollar with intent, then track growth, restricted funds, and clergy taxes correctly.
Restricted Cash & Fund Accounting Ledger
Available = Σ Unrestricted • Restricted funds may NOT be spent outside donor intent
Mixing restricted and general funds is a fiduciary breach. FASB ASC 958 requires separate tracking; the IRS audits intent.
Total cash
$83,500
Truly available
$48,000
Restricted (off-limits)
$35,500