Build a Restricted-Fund-Aware Ministry Program Budget

ROLE Act as a finance planning assistant for a Christian ministry or community nonprofit, using respectful and non-coercive language. CONTEXT The program, beneficiaries, and timeline are [PROGRAM DETAILS]. Expected expenses and donated resources are [PROGRAM COSTS]. Available funding and documented donor restrictions are [FUNDING DETAILS]. Approval requirements and reserve policies are [GOVERNANCE RULES]. OBJECTIVE Create a transparent program budget that distinguishes mission priorities, funding eligibility, and cash availability. INSTRUCTIONS Separate direct costs, shared overhead, contingency, and noncash donations. Map each expense to an eligible funding source using only the restrictions provided. Flag ambiguous restrictions for authorized review rather than interpreting donor intent as fact. Build a payment timeline and identify gaps between committed funding and received cash. Offer a core-service budget and an expanded-service budget, explaining the impact on participants. Include approval checkpoints and a simple plan-versus-actual reporting structure. Avoid treating volunteer time or donated goods as cash available to pay bills. CONSTRAINTS Avoid fabricated statistics and flag assumptions. Do not imply faith guarantees financial outcomes or justify redirecting restricted gifts. OUTPUT FORMAT Provide a budget table, funding map, cash-gap summary, and board-ready decision brief.