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Industries · nonprofits & churches

Fund accounting, kept by someone who's sat on the board side.

Twenty years at board level with a national nonprofit. Five years keeping a church's books. Your designated funds, restricted gifts, and grant dollars — tracked so your board can always answer for every one of them.

Operational bookkeeping only — no Form 990 preparation, no audit work. We make both easy for the professionals who do them.

20 years board-level 5 years with a church
OPERATING RESTRICTED GRANTS unrestricted donor-bound rule-bound EVERY FUND ANSWERED FOR · ONE BOARD STATEMENT

In brief

Nonprofit bookkeeping, in plain terms.

What's different about nonprofit books?

Accountability replaces profit as the organizing principle: money is tracked by purpose — operating, donor-restricted, grant-bound — so the board can always show each dollar honored its terms. That's fund accounting, and it's our daily work.

Why Westgate for this?

Because David spent twenty years at board level with a national nonprofit and five keeping a church's books — your reports are built by someone who has sat where your board sits and knows what they need to govern.

Do you do the Form 990?

No — that's tax work and we're not a CPA firm, plainly stated. We deliver the clean fund-level books and documentation that make your 990 preparer's job fast and your filing defensible.

What does it cost?

Published framing, same as everywhere: monthly from ~$450 (typical $450–$1,500), cleanup typically $1,500–$5,000 — fixed fees in writing after a free review. Pricing →

The differentiator

Books read by someone who has sat on the board side.

Most bookkeepers learn nonprofits from a chart-of-accounts template. David learned them from the boardroom: twenty years of board-level financial work with For Kids' Sake, Inc., a national nonprofit — two decades of reading the reports trustees actually have to govern from, asking the questions funders ask, and carrying the accountability a board carries.

That changes what your bookkeeping looks like. Fund balances aren't an afterthought column — they're the headline. Budget-versus-actual reads like a sentence, not a spreadsheet. And when something needs the board's attention, it's flagged in plain English before the meeting, not discovered after it. The vignettes are on the about page — including the program-design moment that twenty-year relationship produced, and a county conservation district guided through grant-billing rules.

Funds tracked by purpose

Operating, designated, restricted, and grant money each in its own lane — never silently blended.

Board-ready reporting

Statement of activities, financial position, fund balances, budget-vs-actual — readable by a volunteer trustee. The senior read →

Grant-compliance bookkeeping

Spending matched to grant purpose and timeline, documentation a funder or auditor will ask for, kept as you go.

The work, concretely

What nonprofit bookkeeping includes here.

Fund-level books, reconciled monthly

Every account reconciled to source, every transaction coded to its fund — the monthly close, run to the same by-the-10th standard as every file.

Designated & restricted giving

Donor restrictions honored in the books from the day the gift lands; board designations tracked so they're spendable on purpose, never by accident.

The board packet, monthly

Activities, position, fund balances, budget-vs-actual, and the plain-English note — in the board's hands before the meeting.

990-ready handoff

Year-end books and documentation organized for your CPA or 990 preparer — the filing is theirs; the readiness is ours.

Not in scope, plainly

Form 990 preparation, audits, and tax advice — CPA work. Donor tax letters' tax content — your tax professional. We make all of it easier; we don't do it.

Churches, specifically

Five real years of church books.

Church bookkeeping is its own rhythm: weekly giving counted and recorded with controls a congregation can trust, designated funds — the building fund, the missions fund, the roof fund — kept visibly separate, benevolence handled with discretion and documentation, and a treasurer or finance team that changes every few years without the books losing their memory.

David kept the books of Lincoln City Church of the Nazarene for five years. The reserve-planning moment from those years — a designated Roof Fund proposed when giving covered the present but not the future — is told in his words on the about page. The point here is simpler: when your church hands its books to Westgate, the person setting the standard has carried a church's trust before.

Weekly giving, recorded with controls

Counted, recorded, and reconciled in a way two unrelated people can vouch for.

Designated funds with memory

Every fund's history travels with the books — treasurers change; the record doesn't blink.

A board that can answer

Reports an elder board or finance committee can read, defend, and govern from.

Treasurer transition coming, or funds that have drifted? A free review tells your board exactly where the books stand.

Free books assessment
David Westgate, founder of Westgate Financial Services, who spent twenty years in board-level nonprofit financial work
A nonprofit's books carry something a business's don't: other people's trust, given for a purpose. Twenty years on a board taught me what it feels like to answer for that trust. The bookkeeping I'll put my name to is the kind that makes answering easy.
David Westgate Founder & Certified QuickBooks ProAdvisor

Twenty years with a national nonprofit. Six years at a resort hotel — spa, restaurants, and golf course. Five years with a church. He has seen these books from the inside.

Nonprofit & church FAQ

The questions boards and treasurers ask.

Fund accounting is bookkeeping organized around accountability instead of profit: money is tracked by its purpose — unrestricted operating funds, donor-designated gifts, grant funds with their own rules — so the organization can always show that each dollar was used the way it was given. A nonprofit's books answer a different question than a business's: not 'did we make money?' but 'did we honor what we were trusted with?'
Restricted funds carry a donor-imposed limit — the giver said what the money is for, and the organization is bound by it. Designated funds are set aside by the board's own decision — a roof fund, a reserve — which the board can also un-designate. The bookkeeping must keep both visibly separate from general operating money, because the moment they blur, the board loses the ability to answer for them.
No — plainly. Form 990 preparation is tax work, and Westgate is an operational accounting firm, not a CPA firm. What we deliver is everything the 990 preparer needs: clean fund-level books, reconciled accounts, and documentation that makes their work fast and your filing defensible. We coordinate with your CPA or 990 preparer directly.
Yes — from real experience, not a manual. David spent five years keeping the books of Lincoln City Church of the Nazarene, where tithes, designated giving, and a board that trusts you are daily realities. Church books have their own rhythms — weekly giving, designated funds, benevolence, housing allowances handled by your tax professional — and we keep them with the same operator discipline as any client, plus the lived context.
Yes — the bookkeeping side of it: tracking grant funds separately, matching spending to the grant's allowed purposes and timeline, and keeping the documentation a funder or auditor will ask for. David's done this work in practice, including guiding a county conservation district through exactly when grant rules allowed billing. Where a grant requires a CPA audit, that's your CPA firm's engagement — our books make it smooth.
At minimum, monthly: a statement of activities (the nonprofit P&L) and statement of financial position, fund balances shown separately so restricted money is never silently funding operations, budget-versus-actual, and a plain-English note on what changed. The test is whether a volunteer board member with no accounting background can read it and govern — that's the standard we build to, learned from twenty years of sitting where they sit.
The same published, honest framing as everything we do: monthly bookkeeping from around $450/month (typical $450–$1,500 depending on volume and fund complexity), a one-time cleanup typically $1,500–$5,000 if the books are behind or tangled — each as a fixed fee set in writing after a free review. Fund accounting adds moving parts, not mystery pricing.

Books behind or tangled? Start with a cleanup. More industries: who we serve →

For boards, treasurers & directors

Get your funds reviewed — free, board-honest.

A senior operator looks at where your books stand — fund by fund — and tells you the truth with a fixed-fee scope in writing. No pressure; your mission isn't a sales target.

20 years board-level Every fund answered for Fixed fee, in writing
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