Table of Contents

1 Budgeting: A Plan For All Seasons by Susan Schwartz, Director of Finance, River Network

3 From the President

5 The Role of the Board by William Botzow, Treasurer, River Network Board of Directors

7 Budget Process Models by Cynthia Cumfer & Kay Sohl, Technical Assistance for Community Services (TACS)

8  Projecting Revenues by Don Elder, President, River Network

10 Estimating Expenses by Rob Buirgy, Executive Director Big Thompson Watershed Forum

12  Budget Examples: Cash Flow Budget

13  Operating Budget

15 Grant Budget

17  Capital Expenditures

18  CASE STUDY: Cahaba River Society, Alabama by Beth Stewart

21 Resources & References

23 River Network Partnership