[Verse 1] When donations come through the door Some have strings, some have none for sure Donors say "use this money here" That's restricted, crystal clear Board decides where freedom flows Unrestricted, that's how it goes Segregation is the key Keep them separate, you will see [Chorus] Restricted funds stay in their lane Donor's purpose must remain Unrestricted funds can roam Where the board calls them home R-E-S means "do not touch" Till you've done what donors clutch Fund accounting keeps it straight Separate books, that's NFP fate [Verse 2] Temporarily restricted here Till conditions disappear Build that playground, teach that class Once complete, restrictions pass Permanently restricted too Endowments that must stay true Principal locked forever more Only earnings hit the floor [Chorus] Restricted funds stay in their lane Donor's purpose must remain Unrestricted funds can roam Where the board calls them home R-E-S means "do not touch" Till you've done what donors clutch Fund accounting keeps it straight Separate books, that's NFP fate [Bridge] Net assets tell the tale Three categories never fail Without restrictions running free With restrictions, category three Time and purpose drive the game Donor intent we must maintain [Verse 3] Revenue recognition waits Till restrictions dissipate Released from restrictions then Back to unrestricted pen Financial statements show them all Segregated, standing tall Compliance keeps the mission right Fund accounting shining bright [Final Chorus] Restricted funds stay in their lane Donor's purpose must remain Unrestricted funds can roam Where the board calls them home Track the money, know its source Let restrictions run their course Fund accounting keeps it straight That's the NFP mandate
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