Association Financial Strategy
Telling the Money What to Do
For the board, manager, or accountant who builds the budget and chooses where the money goes.
Ships September 2026
The companion to Association Financials: where the first book teaches you to read the money, this one teaches you to direct it. It covers cost behavior, the assessment decision, and building a budget that decides rather than just balances, then moves into reserves, capital planning, special assessments, and communicating a long-range financial plan a board can stand behind.
Part I — The Manager's Lens
- 1.Why Managerial Accounting Looks Different in a Nonprofit Community
- 2.Cost Behavior and Expense Structure in Associations
- 3.Income Planning and the Assessment Decision
Part II — Budgeting as a Management System
- 4.Building a Budget That Decides, Not Just Balances
- 5.Cash Flow, Liquidity, and Delinquency as Strategy
- 6.Variance, Indicators, and Diagnosing What the Community Is Telling You
Part III — Long-Range Stewardship
- 7.Reserve Studies as Managerial Tools
- 8.Capital Budgeting, Special Assessments, and Differential Analysis
- 9.Communicating Financial Meaning and Delivering the Long-Range Plan
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Disclaimer: CICSC provides educational resources, governance standards, and practical advisory support. CICSC does not provide legal advice, accounting advice, tax advice, engineering advice, insurance advice, or reserve study services. Board members and associations should consult qualified professionals for matters requiring professional judgment or legal interpretation.