Looking for a government services business plan? You're in the right place.
A nonprofit that sells its work to public agencies has questions a charity running on donations never meets. What does the agency pay for, and what does it refuse to pay for? Who covers the shared costs that no contract line will reimburse? How long does the cash take to arrive after the work is done? A template with blank boxes will not show what a workable answer looks like.
In this article we'll walk through a complete sample business plan for a Portland, Oregon science and technology institute, section by section. We'll cover the executive summary, the SWOT analysis and, in particular, all of the financials.
Here's what you'll take away:
- Executive summary: a one-page description of the organization, its payers and its funding gap that a board member or grant reviewer can follow
- Indirect-cost pool: what an institute's shared costs really are, and how much of them a federal subaward at the 15% default rate returns
- Hours, capacity and rates: a revenue line built from billed hours and checked against the staff who would deliver it
- Proposal pipeline: what a new award costs to win, in outreach spending and staff hours, before the first invoice goes out
- Restricted against unrestricted money: which revenue can be spent only on the job that brought it in, and how much remains for everything else
- Receivable days and the reserve: how long public payers take to settle, and how large a cushion that timing demands
- Five-year statements and a downside case, with the steps the board takes if revenue falls 20%
If you're setting up a nonprofit that works under public contracts, read this before you write your own. The organization is fictional, so take what fits and change the rest.
In this plan
To turn this example into your own government services business plan, use the government services business plan template.
ASTI in Brief
The Advanced Science and Technology Institute (ASTI) is an independent applied-research and technical-assistance institute in Portland, Oregon, planned as a 501(c)(3) nonprofit. It does task-order research and analysis for Oregon state agencies, fixed-scope technical assistance for cities, counties and special districts, and cost-reimbursable work as a subrecipient on federally funded university projects. A foundation-funded program, the Public Technology Fund, gives small towns and districts access to scientists they could not otherwise pay for. ASTI opens on January 1, 2027 with five staff in a leased office, adds a sixth in April and a seventh in July. Dr. Marcus Ellery founded it and reports to a volunteer board.
The institute needs $810,000 to open, all of it gifts and grants. A $160,000 launch grant from a regional foundation is restricted to fit-out and start-up costs, and $650,000 from founding donors carries no restriction and is held as an operating reserve. There is no borrowing. Both amounts are set for this example. At the plan date three founding donors have pledged $300,000 of the $650,000 in writing, conditional on the rest being raised. The other $350,000 and the launch grant are applied for or in discussion, and nothing else is awarded. The plan requires the full $810,000 in hand before opening. If it is not, the opening date moves and the staffing plan does not.
| Year 1 | Year 2 | Year 3 | |
|---|---|---|---|
| Revenue | $862,341 | $1,513,815 | $1,820,214 |
| Surplus or (deficit) after start-up costs | ($269,908) | $17,687 | $79,762 |
| Closing cash | $314,215 | $250,790 | $303,057 |
Public payers settle after the work is done. ASTI invoices monthly in arrears, so receivables absorb cash as the institute grows: $137,030 at the end of Year 1 and $289,239 at the end of Year 3. Contract and subaward income is 61% of Year 1 revenue and 76% of Year 3 revenue. Foundation grants and gifts supply the rest. Restricted money, which can be spent only on the contract or grant that produced it, is 75% of Year 1 revenue and 84% of Year 3 revenue.
Year 1 is a deficit because five to seven people are on payroll before the first state task order starts in April and before the first invoice is paid. Year 2 is the first surplus, and it is thin: $17,687, or 1.2% of revenue. The institute covers its costs in Year 2 at about 7,200 billed hours against a plan of 7,450. Federal subawards priced at the default indirect rate return less than the work costs to perform, so the plan holds them to about a tenth of revenue.
If revenue runs 20% below plan, the board delays later hires, drops one, cuts pay and spending, and stays in the first office. ASTI then runs deficits of $34,992 in Year 2 and $72,654 in Year 3, and year-end cash falls to $74,530, under one month of costs. That is survivable but thin, and the board would have to find bridge funding or restructure further. Without the response, cash is negative in Year 2.
Purpose, Status and Service Lines
Legal name: Advanced Science and Technology Institute, an Oregon nonprofit corporation applying for recognition under section 501(c)(3). Founder and Executive Director: Dr. Marcus Ellery. Premises: about 2,400 square feet of leased office space in Portland, on a seven-year lease with an option to take the adjoining 600 square feet in Year 4. Opening date: January 1, 2027. Stage: pre-launch. Four of seven board seats are filled, the lease is in draft, and the first proposals are written but not submitted. ASTI has no past performance to cite until its first task orders are complete.
Why an independent institute
State agencies and local governments buy technical analysis in bursts: a rule that needs a cost study, a monitoring program that needs a data analyst for eight months, a grant application that needs an independent technical review. Few agencies can keep scientists on staff for work that arrives unevenly, and a national consultancy can be slow and costly for a $60,000 task. ASTI is built on the view that a standing nonprofit team, priced at all-in hourly rates and answerable to a public-interest board, can take on those tasks at a size that suits both sides. Any surplus is retained as reserve and none is distributed.
Three service lines, a fund and general support
| Line | Work | Paid by | Share of Year 1 revenue |
|---|---|---|---|
| State task orders | Research, cost studies, monitoring analysis and data work for state agencies in energy, water and transportation technology | Hourly rates by labor category; pass-through costs at cost | 39% |
| Local assistance | Fixed-scope technical reviews and data projects for cities, counties, special districts and ports | Local government contracts | 15% |
| Federal subawards | Technical work on federally funded projects led by university partners | Cost reimbursement under 2 CFR 200, with an indirect rate | 6% |
| Public Technology Fund | Free assistance to small towns and districts, plus convening and public reports | Foundation grants, restricted to the Fund budget | 14% |
| Foundation operating support | General support while contract income builds | Multi-year foundation grants, unrestricted | 19% |
| Gifts and sponsorships | General support | Individuals and companies, unrestricted | 7% |
What the first three years aim for
- Open in January 2027, win the first state task order by April and bill 3,665 hours in Year 1.
- Cover costs in 2028 and reach 9,450 billed hours by Year 3.
- Keep the time records and cost pool in a form that supports a request for a negotiated federal indirect rate, once federal work is large enough to justify the effort.
- Budget for a first independent audit from Year 3, when larger funders are likely to ask for audited statements.
Legal footing
ASTI is incorporated as an Oregon nonprofit and applies to the IRS for recognition under section 501(c)(3). The IRS treats an organization that applies within 27 months of formation as exempt from its formation date, but the board treats the application as its first task, because most funders and pass-through partners ask for the determination letter. Oregon's Department of Justice requires public benefit nonprofit corporations to register once with its Charitable Activities Section and then file an annual financial report. For a calendar-year organization that report is due on May 15, which is four months and 15 days after year end. The Secretary of State requires a separate annual report for the corporation. Counsel confirms the current forms and any audit or review threshold that applies once revenue passes the levels the Department of Justice sets.
Oregon's Market for Applied Science
ASTI quotes no market-size figure. The demand it plans around is specific and checkable: how much technical work Oregon agencies put out to contract each year, and how much of it is within a task order a team of seven can win.
The calendar that drives state work
Oregon budgets in two-year bienniums that run from July 1 of an odd-numbered year to June 30 of the next odd-numbered year (Department of Administrative Services). The 2027-29 biennium begins on July 1, 2027, six months after ASTI opens. Agencies write new task orders and new programs into that budget, so state hours climb through the second half of Year 1 rather than starting at full volume. Billed state hours reach 210 in June 2027 and about 305 a month by November.
Pay in the field
The Bureau of Labor Statistics reports a national median of $167,220 for natural sciences managers (May 2025). That figure covers all such managers, across every employer type and region, and is not a nonprofit benchmark. ASTI pays its Executive Director $128,000, below the national median, on the view that a founder at a new nonprofit accepts a lower salary than the market for the title. The board revisits it in Year 3.
The alternatives a program officer has
| Option | What it offers | Where it falls short for a small, urgent task |
|---|---|---|
| University research center | Deep subject expertise and graduate labor | Teaching and publication calendars; the center sets its own indirect rate and project priorities |
| National engineering or environmental consultancy | Large staff, existing master agreements | Overhead built for large projects; a small task order can sit low in its queue |
| Another nonprofit institute or think tank | Independence and a public-interest mission | Often narrow in subject and without the bench to take on several task orders at once |
| Agency staff doing it in-house | No procurement | Staff time is the scarce resource; specialist skills may not exist in the agency |
The table describes types of provider, not named organizations. ASTI has not verified the rates, backlogs or availability of any specific provider, and the plan makes no claim that it undercuts any of them.
SWOT
| Strengths | Weaknesses |
|---|---|
| Founder who has managed contracts from both the buying and the delivery side | Four of seven board seats filled |
| A standing team of seven by July 2027, with grants and contracts and finance staff from day one | A single office; no awards in hand at the plan date |
| All-in hourly rates that let an agency price a task before it commits | Rates and win rates are the plan's own figures, untested until the first proposals are scored |
| Opportunities | Threats |
|---|---|
| A new state biennium from July 2027 and new programs funded within it | Payment slips of a month or more, which tie up cash |
| Federal subawards that give the institute access to university partners | Federal subawards that recover less than they cost |
| Local governments that cannot staff technical work between large projects | A change in state or federal funding priorities between budget cycles |
Who Pays, and With What Strings
ASTI has six kinds of income, and each has its own rules for what it pays for and when. The table shows the mix in Year 3.
| Payer | Pays for | How it pays | Year 3 revenue | Share |
|---|---|---|---|---|
| State agencies | Task orders for research and analysis | Monthly invoice at hourly rates; a claim is overdue if unpaid 45 days after the latest of invoice receipt or the date the claim becomes certain (ORS 293.462) | $808,642 | 44.4% |
| Local and regional governments | Fixed-scope technical assistance | Invoice on milestones or monthly; terms are set contract by contract | $391,092 | 21.5% |
| Federal projects through university partners | Subaward work | Reimbursement of actual costs plus an indirect rate; the pass-through entity sets the schedule | $190,480 | 10.5% |
| Foundations: Public Technology Fund | The Fund's budget | Quarterly installments, restricted | $144,000 | 7.9% |
| Foundations: operating support | General support | Annual installments, unrestricted | $186,000 | 10.2% |
| Donors and sponsors | General support | Gifts through the year, with a year-end appeal | $100,000 | 5.5% |
| Total | $1,820,214 | 100% |
The payment rules that matter
Oregon's statute on state agency payments treats a claim as overdue if it is not paid within 45 days of the latest of the invoice date, the date a billing statement was received or the date the claim became certain (ORS 293.462). It also provides for overdue-account charges; counsel confirms the current rate. The clock runs from receipt of a correct invoice, which is why the finance manager reviews each invoice package before it goes out. For federal work, the Uniform Guidance says a pass-through entity that reimburses a subrecipient must pay within 30 calendar days of receiving the request unless it believes the request is improper (2 CFR 200.305(b)(3)). Local governments set their own terms in each contract, and ASTI asks for 30 days.
Restricted money and the unrestricted remainder
Restricted income is the part that can be spent only on the contract or grant that produced it: state, local and federal work and the Public Technology Fund. It is 75% of revenue in Year 1, 80% in Year 2, 84% in Year 3, 89% in Year 4 and 91% in Year 5. Foundation operating support and gifts are unrestricted. Accountants classify contract income and grant income differently, and the audit decides how each is presented. For planning the question is the same: what can the board spend on the things no payer reimburses?
The Fund's grants are sized to the Fund's own budget, which foundations review line by line. Indirect costs are charged at 15% of direct costs, within the range foundations commonly allow, and the Fund pays for the work it is meant to pay for and no more.
| Public Technology Fund budget | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
|---|---|---|---|---|---|
| Scientist hours | 700 | 800 | 850 | 900 | 950 |
| Scientist time at direct labor cost (about $68 an hour, rising 3% a year) | $47,600 | $56,032 | $61,320 | $66,875 | $72,708 |
| Executive Director time (10% of loaded cost) | $16,256 | $16,744 | $17,246 | $17,763 | $18,296 |
| Publications and reports | $12,000 | $14,000 | $15,000 | $16,000 | $17,000 |
| Convenings, workshops and site visits | $28,500 | $35,000 | $32,000 | $33,000 | $34,000 |
| Direct costs | $104,356 | $121,776 | $125,566 | $133,638 | $142,004 |
| Indirect at 15% | $15,653 | $18,266 | $18,835 | $20,046 | $21,301 |
| Budget | $120,009 | $140,042 | $144,401 | $153,684 | $163,305 |
| Grant (rounded) | $120,000 | $140,000 | $144,000 | $154,000 | $163,000 |
Foundation operating support is separate. It is multi-year start-up funding of $160,000 in Year 1, $220,000 in Year 2, $186,000 in Year 3, $125,000 in Year 4 and $90,000 in Year 5, and it tapers as contract income builds. It is not yet awarded. Applications go to three foundations, one of which has invited a full proposal.
Four claims fall on unrestricted money. Organized fundraising cost is unallowable under the Uniform Guidance except in narrow cases (2 CFR 200.442), so the development effort comes out of gifts. A small allowance covers costs a funder disallows on audit. Equipment replacement, new-hire kit and the Year 4 office expansion have no reimbursing line. And a federal subaward priced at the 15% default rate recovers less than the shared costs the same work carries; the notional gap is shown in the operating section below.
| Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | |
|---|---|---|---|---|---|
| Unrestricted income (operating support plus gifts) | $220,000 | $305,000 | $286,000 | $240,000 | $215,000 |
| Outreach and fundraising | $18,000 | $20,000 | $22,000 | $24,000 | $26,000 |
| Allowance for disallowed costs | $8,000 | $14,000 | $17,000 | $20,000 | $21,000 |
| Equipment, new-hire kit and Year 4 fit-out | $0 | $18,000 | $20,000 | $54,000 | $14,000 |
| Federal under-recovery (notional) | $38,465 | $59,407 | $68,509 | $68,144 | $70,583 |
| Total claims | $64,465 | $111,407 | $127,509 | $166,144 | $131,583 |
| Left to cover operating gaps | $155,535 | $193,593 | $158,491 | $73,856 | $83,417 |
The last row is what remains for the operating deficits of the early years and for building the reserve. It falls as operating support tapers, which is why the plan needs contract margin to grow in step.
Concentration
The plan does not name agencies. The board's policy is to treat any single payer above 20% of revenue as a reason to pursue others. In Year 1 the four state task orders, about $340,000 in total, are planned across at least three agencies, with the largest agency at no more than about $120,000 (14% of revenue). In Year 3 the nine orders are planned across at least five.
Winning and Pricing Work
How the hourly rates are set
State task orders bill at all-in rates by labor category, blended at $140 an hour in Year 1. Local assignments blend at $133. Federal subaward hours are billed at cost plus the default 15% indirect rate, about $79 an hour: a $93,000 average salary for the Year 1 technical team spread over 1,722 productive hours, plus 27% on-costs, gives roughly $69, and 15% on top gives about $79. Rates rise 3% a year from Year 2, so the state rate is $144 in Year 2 and about $158 by Year 5. Pass-through costs (subconsultants, field and laboratory work, travel) are reimbursed at cost and make up 10% of gross state revenue, 8% of local revenue and 12% of federal revenue.
A state rate of $140 is about three times the raw hourly pay of $45 for a technical person on a $93,000 salary. Three things account for the gap. On-costs add 27%. Only about 63% of paid technical hours are billed in Year 3, because leave, proposals, internal time and Fund work take the rest. And shared costs add 56% to direct costs in Year 3. In Year 3 the calculation is $45 x 1.27 / 0.63 x 1.56, or about $141, against a blended billed rate of $133 across all contract work; foundation operating support and gifts cover that gap. These rates are the plan's own figures. The first scored proposals are the test of them.
The proposal pipeline
A new entrant has no past performance, so the plan sets win rates low: about one in four for state task orders in Year 1, rising to one in three as completed work builds a record. Local assignments are often invited quotes with few bidders, and federal subaward proposals are written with a university partner that has already chosen ASTI, so those rates are higher. A state proposal takes about 90 hours, a local quote about 25 and a federal subaward scope and budget about 50. Technical staff do 60% of that time. The grants and contracts manager, the Executive Director and an outside editor do the rest.
| Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | |
|---|---|---|---|---|---|
| Awards worked: state | 4 | 7 | 9 | 11 | 12 |
| Awards worked: local | 6 | 14 | 17 | 23 | 24 |
| Awards worked: federal | 2 | 4 | 5 | 6 | 6 |
| New awards | 12 | 17 | 16 | 19 | 18 |
| Proposals submitted | 36 | 45 | 40 | 47 | 45 |
| Blended win rate | 33% | 38% | 40% | 40% | 40% |
| Proposal hours, all staff | 2,065 | 2,430 | 2,100 | 2,470 | 2,420 |
Awards worked that are not new are continuations of earlier awards. A state task order averages about $85,000 of revenue in Year 1 and $95,000 to $97,000 by Years 4 and 5. The board treats a state win rate below 20% for two quarters as the signal to stop hiring.
What an award costs to win
Year 1 outreach is $18,000 plus $24,000 of launch spending, and proposal writing takes 2,065 staff hours at a loaded cost of about $60 an hour, or $123,900. That is $165,900 for 12 awards, about $13,800 each. In Year 2 the figure falls to about $9,800 per new award: $20,000 of outreach plus $145,800 of staff time across 17 awards. Staff time is already in payroll. The calculation shows how much of the team's week goes to winning work rather than doing it.
Where the leads come from
- State solicitations posted on the state's procurement portal, and master agreements that let an agency issue a task order without a full solicitation.
- Direct invitations from local governments, which buy smaller assignments on shorter processes.
- University partners who need a subrecipient with a particular skill, mostly through people the founder has worked with.
- Program officers at agencies, who learn of the institute through its public reports and the Public Technology Fund.
Outreach and fundraising budget
| Item (Year 1 running costs) | Amount | Purpose |
|---|---|---|
| Travel and registration for pre-bid meetings and conferences | $5,000 | Meet buyers before solicitations are issued |
| Memberships in two regional professional associations | $2,500 | Visibility among local-government technical staff |
| Proposal software, templates and graphics | $3,500 | Shorter proposal turnaround |
| Annual donor and sponsor event | $4,500 | Introductions to major donors and corporate sponsors |
| Thank-you notes and impact reports | $2,500 | Repeat gifts |
| Total | $18,000 |
The $24,000 launch budget is $9,000 for a website, $5,000 for capability statements and sample deliverables, $6,000 for outside editing of the first proposals and $4,000 for an opening reception.
| Where the $60,000 of giving comes from | Year 1 |
|---|---|
| Monthly donors | $6,000 |
| Ten major gifts averaging $2,500 | $25,000 |
| Four corporate sponsors of the annual event at $5,000 | $20,000 |
| Year-end appeal | $9,000 |
| Total | $60,000 |
November and December carry 32% of the year's giving in the monthly plan. The Executive Director leads fundraising, with the grants and contracts manager handling foundation reports, until the part-time communications coordinator joins in month 18. There is no dedicated development post in Year 1, and the $18,000 outreach budget is small for $280,000 of foundation money plus $60,000 of giving. The plan relies on the founder's relationships with the three foundations for that reason.
Delivering the Work and Getting Paid
The office
About 2,400 square feet of leased office space in Portland, with a small data room and space for seven, on a seven-year lease. Rent is $72,000 in Year 1, which is $30 a square foot a year all in, and utilities are $11,000. The plan uses that rate and has not obtained a broker quote. Staff work a hybrid schedule. In Year 4 it takes the adjoining 600 square feet under an option in the lease, making about 3,000 square feet at roughly $32.70 a square foot, or $98,000 a year. Fit-out and furniture cost $40,000, depreciated over seven years to match the lease term, and workstations, servers and field instruments cost $72,000. The Year 4 expansion fit-out is budgeted at $36,000 and expensed that year. New-hire kit is budgeted at about $4,000 per hire inside the equipment line. No contractor has quoted any of the fit-out.
How a task order runs
A scoped task order is signed, a project code is opened in the accounting system, and staff record their time to that code daily. The finance and compliance manager reviews timesheets and subconsultant receipts, then issues one invoice a month showing hours by labor category, pass-through costs at cost and the agency's reference. The agency's program officer approves it, and the state's payment clock starts when a correct invoice is received.
Hours and capacity
The revenue lines come from billed hours, so the table below checks that the staff can deliver them. Technical staff are shown as average full-time equivalents over each year, with the Executive Director counted as 0.25 and the other 0.65 charged to shared costs and 0.10 to the Public Technology Fund. Each full-time technical person has 2,080 paid hours, less 208 for leave and holidays and 150 for internal time, leaving 1,722 available.
| Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | |
|---|---|---|---|---|---|
| Technical staff (average full-time equivalents) | 3.50 | 6.00 | 7.17 | 9.00 | 9.25 |
| Hours available | 6,027 | 10,332 | 12,341 | 15,498 | 15,929 |
| Hours billed to contracts and subawards | 3,665 | 7,450 | 9,450 | 12,150 | 12,600 |
| Technical staff proposal hours (60% of the total) | 1,239 | 1,458 | 1,260 | 1,482 | 1,452 |
| Public Technology Fund hours | 700 | 800 | 850 | 900 | 950 |
| Hours left over | 423 | 624 | 781 | 966 | 927 |
| Share of available hours committed | 93% | 94% | 94% | 94% | 94% |
Committing 93% to 94% of available hours leaves little slack for sickness or rework, and the plan accepts that in exchange for a staffing level the revenue can pay for. The Fund hours are the scientist time inside the Fund's grants, whose budget is in the previous section.
Indirect costs
Shared costs are those that serve every project and cannot be charged to any one of them: 65% of the Executive Director (25% is billed to projects and 10% charged to the Fund), the grants and contracts manager, the finance and compliance manager, the part-time partnerships and communications coordinator, rent, utilities, insurance, professional fees, phones and supplies, dues and 30% of software. Fundraising and outreach are left out because the Uniform Guidance does not reimburse them. Direct costs are the rest of payroll plus pass-through costs.
| Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | |
|---|---|---|---|---|---|
| Shared costs | $508,924 | $546,113 | $587,487 | $633,603 | $657,856 |
| Direct costs | $505,411 | $849,901 | $1,042,352 | $1,349,401 | $1,433,303 |
| Shared costs as a share of direct costs | 101% | 64% | 56% | 47% | 46% |
| Federal subaward revenue | $51,619 | $138,699 | $190,480 | $245,243 | $262,704 |
| Indirect recovered at 15% (approximate) | $6,733 | $18,091 | $24,845 | $31,988 | $34,266 |
| Shortfall against the full rate (notional) | $38,465 | $59,407 | $68,509 | $68,144 | $70,583 |
Two rules shape this. A recipient or subrecipient with no current negotiated rate may charge a de minimis rate of up to 15% of modified total direct costs (2 CFR 200.414(f)). Modified total direct costs leave out equipment, capital expenditures, rental costs, participant support costs and any part of each subaward above the first $50,000 (2 CFR 200.1). When a subrecipient has no federally approved rate, the pass-through entity must set one with it, either a negotiated rate or the de minimis rate (2 CFR 200.332(b)(4)). The plan prices all federal work at the de minimis rate because ASTI has no negotiated rate at opening. It treats the recovery figure as approximate, since the real base excludes the items above.
In Year 1 shared costs are slightly higher than direct costs because only part of the team is working on billable projects yet. By Year 5 the rate has fallen to 46% because the same shared costs are spread over more direct work. Federal subawards lose money in the notional sense in every year. The plan keeps them at 9% to 11% of revenue after Year 1 for the access they give to university partners and does not add to them unless a negotiated rate is in place.
Receivable days and pass-through float
Public payers take about 75 days from work to cash: roughly 15 days of work unbilled at month end, about 10 days to prepare and send the invoice, and up to 45 days for payment under state law. Local governments are sometimes slower. Contract income is 76% of Year 3 revenue and grants and gifts arrive in advance, so 75 days on contract revenue weights to about 57 days of total revenue. The model applies 58 days to all revenue in every year, which is a little high in Years 1 and 2 when contracts are a smaller share. Receivables reach $289,239 at the end of Year 3. One month of contract revenue in Year 3 is about $116,000, which is the cash a one-month slip in payments ties up, about 38% of year-end cash.
Pass-through costs add float. Subconsultants and laboratories are paid in about 30 days and ASTI is reimbursed about 75 days after the work. On $117,042 of pass-through costs in Year 3 that float is about $17,600 for the 45 or so days between them. It sits inside the receivable and payable balances in the model rather than on a separate line.
Compliance, audit and insurance
Federal money triggers a single audit once an organization spends $1,000,000 or more in federal awards in a year (2 CFR 200.501). ASTI's federal subaward revenue peaks at $259,379 in Year 5, so it is not expected to reach that line. The model budgets an independent review in the first two years and an audit from Year 3, with professional fees rising from $38,000 in Year 1 to $54,000 in Year 3 for that reason. Whether Oregon's annual report requires a review or an audit at ASTI's revenue is confirmed with the Department of Justice, and the audit start moves with that answer. Insurance is $30,000 in Year 1: general liability, professional liability for technical advice, directors and officers, cyber, property, hired and non-owned auto, and a crime policy for funds held. Workers' compensation and Paid Leave Oregon contributions sit in the 27% payroll on-cost. The institute keeps written conflict-of-interest, whistleblower and records-retention policies, and files its annual report with the Department of Justice each year.
Outside help
An outside CPA firm prepares the annual review and the Form 990. A part-time IT contractor supports the secure file system. Pro bono counsel with public-contracting experience reviews contract templates. A retained technical editor supports large proposals.
Who Runs ASTI
Dr. Marcus Ellery, founder and Executive Director
Marcus has sixteen years in applied research and public contracting. He spent nine at a university research center in Portland, the last four as associate director, and seven at a state natural-resources agency, where he scoped and approved task orders from the buyer's side. He holds a doctorate in environmental engineering. His $128,000 salary starts in month one and is in the cost lines, so profit in this plan means what remains after he is paid.
Staff
Five people start on January 1, 2027, a sixth joins in April and a seventh in July. At the end of Year 1 they are the Executive Director, a senior research scientist, two research scientists, a policy and economic analyst, a grants and contracts manager and a finance and compliance manager. A third research scientist (month 13), a GIS and data analyst (month 16), a part-time partnerships and communications coordinator (month 18), a fourth research scientist (month 27), a senior policy analyst (month 36) and a second senior research scientist (month 40) follow as billed hours grow. By Year 5 the institute has 12 full-time staff and one part-time.
The board
Four members are seated: a chair who is a retired state agency deputy director, a treasurer who is a CPA, an attorney with public-contracting experience and a university research administrator. The board aims for seven by opening, adding a fundraiser, an engineer from the private sector and a local-government manager. The treasurer reviews each month's invoicing and receivables report.
What the team still lacks
No one on the board has led a capital campaign, and raising $810,000 before opening is the plan's first test of that. The Executive Director has not negotiated an indirect rate with a federal agency. The plan covers the second gap by buying outside accounting help and by asking the cognizant agency or pass-through partner for guidance before any request is filed.
If the Executive Director leaves
Key-person risk is high in a team of seven. The senior research scientist acts as deputy, every agency contact is shared with the board chair, and a written succession note is updated each year.
Budget, Reserves and Cash
One five-year model sits behind the tables below. Contract revenue is built from billed hours times hourly rates, so every line can be checked against the staff who would deliver it. Year 1 is monthly because grant installments are lumpy and state work does not start until April. Years 2 to 5 are annual totals.
Opening funds and the reserve
| Use of funds | Amount |
|---|---|
| Office and data-room fit-out | $40,000 |
| Workstations, servers, field instruments and software set-up | $72,000 |
| Legal: incorporation, IRS exemption application, lease, contract templates | $14,000 |
| Oregon charity registration, state and federal vendor registrations, accounting-system set-up | $10,000 |
| Launch: website, capability statements, first proposals | $24,000 |
| Operating reserve (covers the payment lag and the Year 1 deficit) | $650,000 |
| Total uses | $810,000 |
| Source of funds | Amount |
|---|---|
| Launch grant from a regional foundation (restricted to fit-out and start-up) | $160,000 |
| Founding donors: operating reserve (unrestricted) | $650,000 |
| Total sources | $810,000 |
ASTI opens with $810,000 of gifts and grants and no debt. A $160,000 launch grant, restricted to fit-out and start-up, pays for $112,000 of fit-out and equipment and $48,000 of legal, registration and launch costs. The other $650,000 comes from founding donors with no restriction and is held whole as the operating reserve. At the plan date $300,000 of it is pledged in writing and the rest, with the launch grant, is applied for or in discussion; neither amount is a real award, and opening is conditional on all of it being in hand. The reserve equals about 7.3 months of Year 1 cash costs (about $88,700 a month, costs before depreciation), and it has to carry a Year 1 cash outflow from operations of $383,785 that includes the receivables the institute builds as contract work starts. The board's policy is to hold at least two months of cash costs, which the plan meets at every year end; closing cash is 3.5, 2.0, 2.1, 2.0 and 2.8 months. Fit-out is the least certain use of funds, since no contractor has quoted. Payables are set at 20 days. The balance sheet below uses the template's labels. The paid-in capital row holds the $810,000 of start-up gifts and grants, and the retained earnings row is the cumulative surplus or deficit. Together they are the institute's net assets, $540,092 at the end of Year 1 and $878,865 at the end of Year 5. The plan shows grant and contract income as revenue when earned and does not carry a separate balance for net assets with donor restrictions; an auditor may present part of the grant income that way.
Rates, hours and cost figures behind the budget
- State task orders bill at all-in hourly rates by labor category, blended at $140 an hour in Year 1. Local assignments blend at $133. Federal subaward hours bill at cost plus the 15% default indirect rate, about $79 an hour. All three rise 3% a year from Year 2. Pass-through costs run at 10%, 8% and 12% of gross state, local and federal revenue, and are reimbursed at cost.
- Billed hours are 3,665 in Year 1 (state 2,185, local 905, federal 575), then 7,450, 9,450, 12,150 and 12,600. With proposal writing and Public Technology Fund work, they commit 93% to 94% of the technical hours available after leave and internal time.
- Proposals win about 33% of the time in Year 1 and 38% to 40% afterwards: 36 submitted and 12 won in Year 1, then 40 to 47 a year. A state proposal takes about 90 hours, a local quote 25 and a federal subaward scope 50, with technical staff doing 60%. A state task order averages about $85,000 of revenue in Year 1 and $95,000 to $97,000 in Years 4 and 5.
- The Public Technology Fund grants are sized to the Fund's budget: $120,000 in Year 1, then $140,000, $144,000, $154,000 and $163,000, in quarterly installments. Foundation operating support is unrestricted: $160,000 in Year 1 (January $60,000, April $20,000, July $60,000, October $20,000), then $220,000, $186,000, $125,000 and $90,000 as start-up funding tapers. Giving is $60,000 in Year 1, with 32% arriving in November and December, then $85,000 to $125,000.
- The model applies 58 days of receivables to all revenue. Public payers take about 75 days from work to cash, and contract income is about three quarters of revenue from Year 3, so the 58 days is a little high in Years 1 and 2. State law treats a claim as overdue 45 days after the latest of invoice receipt or the date the claim becomes certain.
- Shared (indirect) costs are 65% of the Executive Director, the grants and contracts manager, the finance and compliance manager, the part-time communications coordinator, rent, utilities, insurance, professional fees, phones and supplies, dues and 30% of software. They are 101% of direct costs in Year 1 and 46% in Year 5. Outreach and fundraising are left out of the pool because they are not reimbursed.
- Payroll adds 27% to wages for payroll taxes, health cover, Paid Leave Oregon contributions, workers' compensation and a retirement match (15% for the part-time coordinator). Wages in the staff table are launch rates, and annual pay raises of 3% are charged as a separate line from Year 2.
- Rent is about 2,400 square feet at $30 a square foot a year on a seven-year lease, then about 3,000 square feet at roughly $32.70 from Year 4, when the adjoining space is taken. The Year 4 fit-out of $36,000 is expensed. New-hire kit is about $4,000 per hire inside the equipment replacement line. An independent audit is budgeted from Year 3, subject to confirming the Oregon requirement.
- The institute pays no income tax in the model. The IRS determination letter is not yet in hand, and any income that is unrelated to its exempt purpose could be taxable; counsel confirms that before opening. No distributions are paid and no loan is drawn.
- An allowance for disallowed and unreimbursed costs ($8,000 in Year 1, rising to $21,000) covers expenses that a funder or auditor refuses to reimburse.
Revenue by payer
| Revenue stream | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
|---|---|---|---|---|---|
| State agency task orders (hourly rates, restricted) | $339,889 | $624,867 | $808,642 | $1,070,872 | $1,138,014 |
| Local government assistance (restricted) | $130,833 | $305,249 | $391,092 | $529,201 | $569,483 |
| Federal subawards (cost reimbursable, restricted) | $51,619 | $138,699 | $190,480 | $245,243 | $262,704 |
| Public Technology Fund grants (restricted) | $120,000 | $140,000 | $144,000 | $154,000 | $163,000 |
| Foundation operating support (unrestricted) | $160,000 | $220,000 | $186,000 | $125,000 | $90,000 |
| Giving and sponsorships (unrestricted) | $60,000 | $85,000 | $100,000 | $115,000 | $125,000 |
| Total revenue | $862,341 | $1,513,815 | $1,820,214 | $2,239,316 | $2,348,201 |
| Growth on prior year | – | 76% | 20% | 23% | 5% |
State task orders are the largest line from Year 1 and reach 48% of Year 5 revenue. Contract and subaward income grows from 61% of revenue in Year 1 to 84% in Year 5, while foundation operating support falls from 19% to 4% as start-up funding tapers and is not replaced one for one. Restricted income (contracts, subawards and the Public Technology Fund) is 75% of revenue in Year 1 and 91% in Year 5. Gifts are 7% of revenue in Year 1 and between 5% and 6% afterwards.
Year 1, month by month
| Month | State agency task orders (hourly rates, restricted) | Local government assistance (restricted) | Federal subawards (cost reimbursable, restricted) | Public Technology Fund grants (restricted) | Foundation operating support (unrestricted) | Giving and sponsorships (unrestricted) | Total revenue | EBITDA |
|---|---|---|---|---|---|---|---|---|
| Jan 2027 | $0 | $0 | $0 | $30,000 | $60,000 | $3,600 | $93,600 | $3,524 |
| Feb 2027 | $0 | $0 | $0 | $0 | $0 | $3,600 | $3,600 | ($80,689) |
| Mar 2027 | $0 | $5,783 | $0 | $0 | $0 | $4,200 | $9,983 | ($74,716) |
| Apr 2027 | $15,556 | $7,228 | $0 | $30,000 | $20,000 | $4,200 | $76,984 | ($12,023) |
| May 2027 | $24,889 | $10,120 | $0 | $0 | $0 | $4,200 | $39,209 | ($47,369) |
| Jun 2027 | $32,667 | $12,288 | $3,142 | $0 | $0 | $4,200 | $52,297 | ($35,123) |
| Jul 2027 | $38,111 | $13,734 | $5,386 | $30,000 | $60,000 | $3,600 | $150,831 | $57,075 |
| Aug 2027 | $42,000 | $14,457 | $6,733 | $0 | $0 | $3,600 | $66,790 | ($21,562) |
| Sep 2027 | $45,111 | $15,902 | $8,080 | $0 | $0 | $4,800 | $73,893 | ($14,916) |
| Oct 2027 | $46,667 | $16,625 | $8,977 | $30,000 | $20,000 | $4,800 | $127,069 | $34,841 |
| Nov 2027 | $47,444 | $17,348 | $9,426 | $0 | $0 | $8,400 | $82,618 | ($6,752) |
| Dec 2027 | $47,444 | $17,348 | $9,875 | $0 | $0 | $10,800 | $85,467 | ($4,086) |
Grant installments land in January, April, July and October. EBITDA is positive in January, July and October only. The April installments of $50,000 still leave that month $12,023 short, and February and March lose $80,689 and $74,716 before state work starts. Giving rises in November and December. The engine's monthly cash series, before the receivables the institute is building, falls from $653,524 at the end of January to a low of $403,604 in June, then recovers with the July installments. Receivables reach $137,030 by December, so the year-end cash of $314,215 is after setting those aside.
Staff and payroll
| Role | Annual wage | Starts | Year 1 end | Year 2 end | Year 3 end | Year 4 end | Year 5 end |
|---|---|---|---|---|---|---|---|
| Executive Director and Principal Scientist | $128,000 | Month 1 | 1 | 1 | 1 | 1 | 1 |
| Senior research scientist | $112,000 | Month 1 | 1 | 1 | 1 | 1 | 1 |
| Research scientist A | $90,000 | Month 1 | 1 | 1 | 1 | 1 | 1 |
| Grants and contracts manager | $86,000 | Month 1 | 1 | 1 | 1 | 1 | 1 |
| Finance and compliance manager | $92,000 | Month 1 | 1 | 1 | 1 | 1 | 1 |
| Research scientist B | $90,000 | Month 4 | 1 | 1 | 1 | 1 | 1 |
| Policy and economic analyst | $80,000 | Month 7 | 1 | 1 | 1 | 1 | 1 |
| Research scientist C | $92,000 | Month 13 | – | 1 | 1 | 1 | 1 |
| GIS and data analyst | $76,000 | Month 16 | – | 1 | 1 | 1 | 1 |
| Partnerships and communications coordinator (part time) | $36,000 | Month 18 | – | 0.5 | 0.5 | 0.5 | 0.5 |
| Research scientist D | $94,000 | Month 27 | – | – | 1 | 1 | 1 |
| Senior policy analyst | $88,000 | Month 36 | – | – | 1 | 1 | 1 |
| Second senior research scientist | $114,000 | Month 40 | – | – | – | 1 | 1 |
| Total payroll incl. on-costs | $781,685 | $1,074,440 | $1,224,617 | $1,455,545 | $1,491,740 |
The Executive Director, a senior research scientist, a research scientist, the grants and contracts manager and the finance and compliance manager are on payroll from January 1, 2027, because federal and state work cannot be bid or invoiced without them. A second research scientist joins in month 4, taking the team to six, and a policy and economic analyst in month 7, taking it to seven, as the first task orders start. Later posts follow billed hours: a third research scientist (month 13), a GIS and data analyst (month 16), a part-time communications coordinator (month 18), a fourth research scientist (month 27), a senior policy analyst (month 36) and a second senior research scientist (month 40). Year-end staff are 7, then 9 plus one part-time post, 11, 12 and 12. Part-time posts are shown at half-time. The technical full-time equivalents used in the capacity table are in-year averages, while revenue per head in the ratios table uses year-end headcount. The Executive Director's $128,000 salary starts in month one and is already in the costs, so surplus here means what remains after he is paid.
Operating results, Years 1 to 5
| Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | |
|---|---|---|---|---|---|
| Revenue | $862,341 | $1,513,815 | $1,820,214 | $2,239,316 | $2,348,201 |
| Pass-through costs (subconsultants, field and lab work, travel) | ($55,450) | ($97,341) | ($117,042) | ($143,991) | ($150,993) |
| Gross profit | $806,891 | $1,416,474 | $1,703,172 | $2,095,325 | $2,197,208 |
| Payroll incl. on-costs | ($781,685) | ($1,074,440) | ($1,224,617) | ($1,455,545) | ($1,491,740) |
| Rent | ($72,000) | ($74,200) | ($76,400) | ($98,000) | ($101,000) |
| Utilities | ($11,000) | ($11,300) | ($11,700) | ($14,500) | ($15,000) |
| Marketing | ($18,000) | ($20,000) | ($22,000) | ($24,000) | ($26,000) |
| Insurance | ($30,000) | ($32,500) | ($35,000) | ($38,000) | ($40,500) |
| Professional fees | ($38,000) | ($42,000) | ($54,000) | ($58,000) | ($62,000) |
| Software subscriptions | ($34,000) | ($40,000) | ($45,000) | ($50,000) | ($54,000) |
| Dues, conferences and training | ($9,000) | ($12,000) | ($14,000) | ($15,000) | ($16,000) |
| Phones, supplies, printing and postage | ($7,000) | ($8,000) | ($9,000) | ($10,000) | ($10,500) |
| Equipment replacement and new-hire kit | $0 | ($18,000) | ($20,000) | ($18,000) | ($14,000) |
| Office expansion fit-out in Year 4 (expensed) | $0 | $0 | $0 | ($36,000) | $0 |
| Allowance for disallowed and unreimbursed costs | ($8,000) | ($14,000) | ($17,000) | ($20,000) | ($21,000) |
| Annual pay raises (3% a year) | $0 | ($32,233) | ($74,579) | ($134,968) | ($187,227) |
| EBITDA | ($201,794) | $37,801 | $99,876 | $123,312 | $158,241 |
| Depreciation | ($20,114) | ($20,114) | ($20,114) | ($20,114) | ($20,114) |
| Interest | $0 | $0 | $0 | $0 | $0 |
| Income tax | $0 | $0 | $0 | $0 | $0 |
| Net income before start-up costs | ($221,908) | $17,687 | $79,762 | $103,197 | $138,127 |
| Start-up costs expensed at opening (legal, registrations, launch outreach) | ($48,000) | $0 | $0 | $0 | $0 |
| Net income after start-up costs | ($269,908) | $17,687 | $79,762 | $103,197 | $138,127 |
Year 1 runs a loss of $201,794 at EBITDA, $221,908 after depreciation and $269,908 after the $48,000 of start-up costs; the reserve is there to absorb it. Year 2 is the first surplus, $17,687 (1.2% of revenue). Year 3 is $79,762 (4.4%). Year 4 is $103,197 (4.6%): billed hours rise 29% on 26% more technical staff, which pays for the larger office, the second senior scientist and the $36,000 expansion fit-out. Year 5 is $138,127 (5.9%). By then pay raises cost $187,227 a year. Surplus is not distributed. It is added to the reserve. Pass-through costs are reimbursed, so they rise and fall with revenue and do not affect the margin.
Cash flow while public payers catch up
| Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | |
|---|---|---|---|---|---|
| Cash from operations | ($383,785) | ($63,425) | $52,267 | $58,191 | $141,323 |
| Fit-out and equipment | ($112,000) | $0 | $0 | $0 | $0 |
| Funding received | $810,000 | $0 | $0 | $0 | $0 |
| Loan principal repaid | $0 | $0 | $0 | $0 | $0 |
| Owner distributions | $0 | $0 | $0 | $0 | $0 |
| Net change in cash | $314,215 | ($63,425) | $52,267 | $58,191 | $141,323 |
| Closing cash | $314,215 | $250,790 | $303,057 | $361,248 | $502,571 |
Closing cash is positive at every year end: $314,215, $250,790, $303,057, $361,248 and $502,571. Cash from operations is negative in both of the first two years: $383,785 out in Year 1, which includes the $48,000 of start-up costs and a $137,030 build in receivables, and $63,425 out in Year 2, because receivables keep growing with contract revenue ($103,521 more in Year 2). Years 2 to 5 are spread evenly in the model, so there is no monthly view of Year 2 and any mid-year trough is not shown; the year-end figure already carries the full Year 2 receivables build, and the board would check a lower mid-year point against the quarterly grant calendar. Receivables owed by state, local and federal payers reach $240,551 at the end of Year 2 and $373,139 in Year 5. Closing cash equals 3.5 months of cash costs at the end of Year 1, then 2.0, 2.1, 2.0 and 2.8. No loan or line of credit is drawn.
Balance sheet: net assets and receivables
| At year end | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
|---|---|---|---|---|---|
| Cash | $314,215 | $250,790 | $303,057 | $361,248 | $502,571 |
| Accounts receivable | $137,030 | $240,551 | $289,239 | $355,837 | $373,139 |
| Fit-out and equipment (net) | $91,886 | $71,771 | $51,657 | $31,543 | $11,429 |
| Total assets | $543,130 | $563,113 | $643,954 | $748,628 | $887,138 |
| Accounts payable | $3,038 | $5,334 | $6,413 | $7,890 | $8,274 |
| Bank loan | $0 | $0 | $0 | $0 | $0 |
| Paid-in capital | $810,000 | $810,000 | $810,000 | $810,000 | $810,000 |
| Retained earnings | ($269,908) | ($252,221) | ($172,459) | ($69,262) | $68,865 |
| Total liabilities and equity | $543,130 | $563,113 | $643,954 | $748,628 | $887,138 |
Break-even and billed hours
| Measure | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
|---|---|---|---|---|---|
| EBITDA margin | -23.4% | 2.5% | 5.5% | 5.5% | 6.7% |
| Net margin (before start-up costs) | -25.7% | 1.2% | 4.4% | 4.6% | 5.9% |
| Payroll incl. pay raises as share of revenue | 91% | 73% | 71% | 71% | 72% |
| Revenue per full-time equivalent at year end | $123,192 | $159,349 | $158,279 | $179,145 | $187,856 |
| Average monthly revenue | $71,862 | $126,151 | $151,685 | $186,610 | $195,683 |
| Monthly revenue needed to cover operating costs | $89,834 | $122,785 | $142,790 | $175,628 | $181,590 |
| Debt service cover (EBITDA / interest + principal) | – | – | – | – | – |
The last two rows compare average monthly revenue with the monthly revenue needed to cover operating costs at the plan's mix: Year 1 averages $71,862 against $89,834 needed, Year 2 $126,151 against $122,785, Year 3 $151,685 against $142,790, Year 4 $186,610 against $175,628 and Year 5 $195,683 against $181,590. A second view holds grants and giving at plan and scales only contract hours. On that basis the institute covers its costs at about 7,200 billed hours in Year 2 (plan 7,450), 8,700 in Year 3 (plan 9,450), 11,300 in Year 4 (plan 12,150) and 11,500 in Year 5 (plan 12,600). The cushion is about 4% in Year 2 and 7% to 9% afterwards. The two views answer different questions and will not give the same number.
A 20% fall in contract work and grants
| Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | |
|---|---|---|---|---|---|
| Revenue | $689,873 | $1,211,052 | $1,456,171 | $1,791,453 | $1,878,561 |
| Net income before start-up costs | ($301,906) | ($34,992) | ($72,654) | $34,044 | $9,633 |
| Net income after start-up costs | ($349,906) | ($34,992) | ($72,654) | $34,044 | $9,633 |
| Closing cash | $261,015 | $165,157 | $74,530 | $76,592 | $92,805 |
This case takes 20% off every revenue line in every year, which the plan reads as a lower win rate (about 26% to 32% against 33% to 40%) and a smaller grant and gift base, with the same proposal effort. The response: the second senior research scientist is never hired; every other post from month 13 starts six months later; the senior policy analyst, the third research scientist and the rest still arrive, only later; marketing, software and professional fees are cut; the Executive Director takes a 20% pay cut, the senior research scientist 10% and all other staff 5%; the Year 4 expansion and its fit-out are not done; and the institute stays in its first office. The hours it can then deliver are checked against the staff left:
| Downside | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
|---|---|---|---|---|---|
| Technical staff (average full-time equivalents) | 3.50 | 5.00 | 6.58 | 7.83 | 8.25 |
| Hours available | 6,027 | 8,610 | 11,337 | 13,489 | 14,207 |
| Hours billed (80% of plan) | 2,932 | 5,960 | 7,560 | 9,720 | 10,080 |
| Proposal hours, technical staff (unchanged) | 1,239 | 1,458 | 1,260 | 1,482 | 1,452 |
| Public Technology Fund hours (80% of plan) | 560 | 640 | 680 | 720 | 760 |
| Share of available hours committed | 79% | 94% | 84% | 88% | 87% |
Year 2 is as full as the base case (94%), so the delay in the third research scientist and the GIS analyst cannot go further. On those terms the institute runs deficits of $34,992 in Year 2 and $72,654 in Year 3 after a Year 1 loss of $349,906, and returns to a small surplus in Years 4 and 5 ($34,044 and $9,633, against $103,197 and $138,127 in the base case). Closing cash falls to a floor of $74,530 at the end of Year 3, under one month of costs. Equity ends Year 1 at $460,094. This is a response that holds the cash above zero, not a comfortable outcome: the board would also have to seek bridge funding or cut deeper if the shortfall lasted past Year 3. With no response at all, the same shortfall leaves cash at $179,635 at the end of Year 1 and negative ($146,840) at the end of Year 2.
Sources
- Uniform Guidance, 2 CFR Part 200: 200.1 (definitions, including modified total direct costs), 200.305 (federal payment), 200.332 (requirements for pass-through entities), 200.414 (indirect costs), 200.442 (fundraising and investment management costs) and 200.501 (audit requirements). Text read through the Legal Information Institute's reproduction of the eCFR; confirm against the current eCFR text before relying on it.
- Oregon Revised Statutes, ORS 293.462 (state agency payment of claims), as reproduced on oregon.public.law; confirm against the current statute.
- Oregon Department of Administrative Services, Oregon's Budget Process (biennium dates).
- Oregon Department of Justice Charitable Activities Section, Registering a New Charity and File Your Annual Report; Oregon Secretary of State, Nonprofit FAQs.
- Bureau of Labor Statistics, Natural sciences managers, Occupational Outlook Handbook, May 2025 median pay, national figure.
- IRS, Application for recognition of exemption (Form 1023 series, 27-month rule).
Create a plan as complete as this one
Pick the amount of help you want.
Do it yourself
$197 Toolkit, 12 months
Build your plan with the AI Wizard and every tool you need, at your own pace.
Start my plan →Done with you
$497 Toolkit Plus, 12 months
Our AI builds the plan with you, section by section, from your answers.
Want a person too? Upgrade to a consultation with an MBA graduate.
See Toolkit Plus →Done for you
From $1,997 written for you
We research and write the whole plan, and you review the finished draft.
See the writing service →Still searching for a government services business plan template? Build yours here.