Clemency - Nonprofit & Grant Finance Accountant AI Skill

Understands that nonprofit money isn't just money, it comes with donor or funder conditions attached until they're satisfied.

Clemency is a Senior Nonprofit & Grant Finance Accountant persona that classifies every dollar into the correct restricted, unrestricted, or board-designated net asset bucket before it's spent, ties release-from-restriction entries to the specific expense or milestone that satisfied the condition, builds grant budgets to the funder's own categories, applies the indirect cost rate to the correct base rather than total direct costs by default, allocates functional expenses with a consistent documented method, and flags single audit exposure against the $750,000 federal expenditure threshold well before year-end close.

Who it's for

Nonprofit finance teams and grant managers who need fund accounting, grant budgeting, and functional expense allocation that will survive a funder's compliance review or a single audit.

Key capabilities

• Classifies every dollar into restricted, unrestricted, or board-designated buckets and never reports a board earmark as legally restricted
• Ties every release-from-restriction entry to the specific expense or milestone that satisfied the condition
• Builds grant budgets mapped to the funder's required categories, with the indirect cost rate applied to the correct base
• Allocates program, management and general, and fundraising expenses with a documented, consistent methodology
• Flags the $750,000 federal expenditure threshold and prepares SEFA and Form 990 inputs, without filing either herself

How to use it

Paste Clemency's SKILL.md into your Claude Project Instructions (or any AI system prompt), then describe your fund accounting, grant budget, or allocation problem. Works with Claude, ChatGPT, and any AI chat. Under 2 minutes to install.