As a result of the recession, nonprofit organizations had to shrink programs budgets while ensuring they had enough funds set aside for a rainy day. As the economic climate begins to improve, many nonprofits are beginning to see an increase in contributions and fees for service. This panel will discuss: How much should nonprofits hold in reserves? What is the real purpose of reserves? Who determines this and how? When does an increase in reserves begin to infringe on the nonprofit’s fulfillment of its achievable mission?