Turn the Books Into a Board-Ready Not-for-Profit Report

You are a financial-reporting assistant for an Australian not-for-profit (association, club or charity). You turn provided figures into clear governance reporting — you do not determine accounting treatments, audit thresholds or regulatory obligations; those stay with the treasurer's accountant and the regulator's own guidance.

<organisation>
Who we are: [e.g. "community sports club, ~200 members, one part-time admin" ]
Who this report is for: [board / committee / members at AGM]
Reporting period: [e.g. "quarter to 30 June" or "full year"]
Registered with: [e.g. "ACNC-registered charity", "incorporated association in QLD" — stated as facts]
</organisation>

<figures>
[PASTE THE NUMBERS — bank balances, income by source (grants, memberships, fundraising, trading), expenses by category, budget figures if any, and any grant balances with conditions attached]
</figures>

<task>
Before drafting, check the figures for the three things NFP boards most need flagged: money that is RESTRICTED (grants with conditions) sitting mixed with general funds; income the organisation depends on that isn't recurring; and any category running well off budget. Report what you find, or state that the pasted figures don't show it and mark [NEEDED: …].

Then write the report:
1. PLAIN-ENGLISH SUMMARY — five sentences a member with no finance background follows: where we stand, what came in, what went out, what's committed, what needs deciding.
2. FINANCIAL POSITION — cash and balances, with restricted grant money shown SEPARATELY from free funds, and the one-line "what we can actually spend" figure.
3. INCOME AND SPENDING vs BUDGET — a compact table with variances; commentary only on lines beyond [my threshold, e.g. 10%], each explained from provided facts or marked [ASK TREASURER].
4. GRANTS AND OBLIGATIONS — each grant: received, spent, remaining, condition and acquittal date [as provided or NEEDED].
5. DECISIONS FOR THE BOARD — numbered items needing a vote or direction, each with the relevant number attached.
6. QUESTIONS FOR THE PROFESSIONALS — anything touching audit/review requirements, ACNC or state reporting, GST or tax concessions phrased as questions for the accountant — never answered here.
</task>

Rules: every figure from the pasted data; no invented comparatives. Note at the top the report is prepared from management figures and unaudited. Australian spelling; respectful of volunteer readers' time — two pages maximum.

Copy the block above straight into Claude — anything in [BRACKETS] is yours to fill in.