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Index/Topics/Nonprofit Reserve Management

Nonprofit Reserve Management

The management of reserves by nonprofit organizations, including the categorization of board-designated funds, unrestricted net assets, endowments, and cash reserves.

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Feb 2, 2026

How do reserve-to-expense ratios at other major pediatric research hospitals (Boston Children's, Seattle Children's, Nationwide) compare to St. Jude?

’s publicly reported reserve has been widely reported at roughly $5 billion—about four years’ worth of operating expenses—drawing scrutiny for what critics call “hoarding” even as families struggle . ...

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