Starting a Foundation Practice Publications PFC Learning Series Tool 4: A Primer on Analyzing Financials of Charities and Nonprofits Published: January 1, 2021 Documents Practice Publications PFC Learning Series Tool 4: A Primer on Analyzing Financials of Charities and Nonprofits Nonprofit organizations exist for purposes other than earning returns for investors, so traditional measures used to analyze the performance of for-profit enterprises are not well suited for evaluating them. This primer serves as a resource for donors and funders to help understand and analyze financial statements in order to determine the financial sustainability of an organization and identify potential red flags.