Reserve Accumulation Report

Tracking charity financial reserves and identifying above-average accumulation

Why reserves matter: Operating charities should maintain reasonable financial reserves (typically 3-12 months of expenses) to weather unexpected challenges. However, excessive reserves (>18 months) may indicate that funds are being accumulated rather than deployed for charitable purposes.
About Endowment Foundations: This report includes 4290 endowment foundations (e.g., Barnardos NZ Foundation, Cawthron Foundation). These entities are designed to hold large reserves permanently - their purpose is to invest capital and distribute only the income. High reserves are expected and appropriate for these organisations.
Charities Analyzed
8782
With reserve data
Excessive Reserves
1079
>18 months of expenses
Avg Reserve Level
125.2
months of expenses
Total Reserves Held
$71.5B
across all charities

Reserve Levels by Sector

Environment
6493.6
months avg
Religion
1238.4
months avg
Health
630.4
months avg
Community Development
592.2
months avg
Social Services
504.0
months avg
Education
479.9
months avg
Other
344.0
months avg
Arts & Culture
242.9
months avg
International Aid
84.2
months avg
Sports & Recreation
60.6
months avg
Animal Welfare
59.8
months avg
Advocacy
37.6
months avg

Showing the top 1,460 of 4,492 charities for this view.

199072.6
months
The Edwin Fox Preservation TrustExcessive
Education• BlenheimGrade F
79105.2
months
Cystic Fibrosis Charitable Trust (Canterbury)Excessive
Social Services• ChristchurchGrade B-
29145.9
months
Fulbright New Zealand Trust (Incorporated)Excessive
Education• WellingtonGrade B-
26285.9
months
Kaiwera Community Fund Incorporated Excessive
Education• GoreGrade F
25687.2
months
Otaki Community Health TrustExcessive
Religion• WhakataneGrade F
15125.1
months
Methven Service Peoples Community Fund IncorporatedExcessive
Community Development• MethvenGrade F
7885.6
months
Dunstan Community Whare TrustExcessive
Education• AlexandraGrade F
6922.1
months
TIAKI REPO KI PŪKOROKORO TRUSTExcessive
Education• PokenoGrade F
6633.2
months
The Tua Marina Vintage Traction and Machinery Club IncorporatedExcessive
Arts & Culture• BlenheimGrade F
5910.9
months
Courtney Rowe Scholarship Trust FundExcessive
Education• DunedinGrade F
5430.2
months
5406.0
months
Makoha Charitable TrustExcessive
Health• TaupoGrade B-
5358.8
months
Amberley Volunteer Fire BrigadeExcessive
Education• AmberleyGrade F
5142.8
months
Fulbright New Zealand Trust (Incorporated)Excessive
Education• WellingtonGrade B-
3810.3
months
Awamoko Community Trust BoardExcessive
Education• OamaruGrade F
3219.5
months
The Cheviot Historical Records Society IncorporatedExcessive
Arts & Culture• CheviotGrade D-
3006.1
months
North Otago Highland Pipe Band IncorporatedExcessive
Education• OamaruGrade F
2732.2
months
Beck FoundationExcessive
Education• AucklandGrade C
2486.5
months
Palmerston North Electric Power Station IncorporatedExcessive
Other• Palmerston NorthGrade F
2059.2
months
Tawa Linden Parochial Property Trust BoardExcessive
Religion• WellingtonGrade F
2028.2
months
Oraka Aparima Runaka Holdings LimitedExcessive
Other• RivertonGrade B
1790.7
months
Pohotiare Hapu TrustExcessive
Health• KaitaiaGrade F
1688.5
months
John F Kennedy Memorial FundExcessive
Education• WellingtonGrade C+
1684.4
months
Christchurch Coastal Pathway Group IncorporatedExcessive
Religion• ChristchurchGrade F
1538.5
months
John F Kennedy Memorial FundExcessive
Education• WellingtonGrade B
1501.3
months
Rheumatology and Immunology Medical Research TrustExcessive
Health• ChristchurchGrade F
1451.7
months
Dunedin Diocesan Trust BoardExcessive
Religion• DunedinGrade F
1426.6
months
Te Kuiti 4H Community Trust BoardExcessive
Health• Te KuitiGrade F
1336.4
months
The Bill Blackadder TrustExcessive
Community Development• HokitikaGrade F
1326.1
months
The Wellington Rheumatology TrustExcessive
Health• Lower HuttGrade F
1320.8
months
Hill Top School Trust BoardExcessive
Education• AucklandGrade F
1278.0
months
Darton Field Aviation Charitable TrustExcessive
Arts & Culture• GisborneGrade D-
1206.8
months
The Camellia Memorial TrustExcessive
Education• GisborneGrade B
1128.3
months
Pupunga Taiamoni Tongan Community TrustExcessive
Community Development• AucklandGrade D
1027.9
months
Northern Southland Community Pool Trust IncorporatedExcessive
Community Development• LumsdenGrade F
951.7
months
Rotary Club Of Pakuranga Charitable TrustExcessive
Education• Snells BeachGrade B
937.7
months
The Elsie Locke Memorial TrustExcessive
Community Development• Lower HuttGrade B
872.1
months
Pio Shores Sports and Community Association IncorporatedExcessive
Arts & Culture• AucklandGrade F
866.8
months
The Bruce & Clarice TrustExcessive
Religion• PoriruaGrade F
848.1
months
Taupo Sculpture TrustExcessive
Arts & Culture• TaupoGrade F
842.0
months
Shakti Woman's Refuge TrustExcessive
Social Services• AucklandGrade F
783.0
months
Murchison Theatre IncorporatedExcessive
Arts & Culture• MurchisonGrade F
765.0
months
Tokoroa High School TrustExcessive
Education• TokoroaGrade F
755.9
months
Waitahuna School Parent Teachers AssociationExcessive
Education• OtagoGrade D-
734.9
months
Estate M D Wildey TrustExcessive
Other• DunedinGrade F
712.2
months
Bashkls Charitable TrustExcessive
Other• Palmerston NorthGrade B-
702.0
months
Wyndham Charitable TrustExcessive
Community Development• WyndhamGrade F
696.2
months
Eastland Triathlon and Multisport Club IncorporatedExcessive
Education• GisborneGrade F
658.0
months
Lions Club of Ashhurst Pohangina Charitable TrustExcessive
Education• Palmerston NorthGrade B-
646.3
months
Lions Clubs Cancer Trust BoardExcessive
Health• WarkworthGrade D
562.5
months
Bashkls Charitable TrustExcessive
Other• Palmerston NorthGrade B-
556.3
months
Totaranui 250 TrustExcessive
Other• BlenheimGrade F
534.0
months
St Patrick's College Silverstream FoundationExcessive
Education• Upper HuttGrade B-
508.0
months
The Mustard Seed New Zealand Charitable TrustExcessive
Religion• AucklandGrade B-
496.5
months
Caitlin Ash TrustExcessive
Education• Te KuitiGrade F
472.6
months
Estate William McAlpine DuncanExcessive
Community Development• WanganuiGrade F
462.9
months
452.4
months
Soteria TrustExcessive
Religion• WhakamaramaGrade F
451.9
months
Takapau Centennial TrustExcessive
Community Development• TakapauGrade F
445.6
months
436.1
months
Taupo Bay First Response Unit IncorporatedExcessive
Social Services• MangonuiGrade F
434.9
months
Trustees Of The Manaia MaraeExcessive
Community Development• CoromandelGrade F
431.3
months
426.6
months
Engineers for Social Responsibility IncorporatedExcessive
Social Services• AucklandGrade F
420.2
months
Pakanae MaraeExcessive
Religion• OpononiGrade B+
384.8
months
ISKCON Centre for Culture and EducationExcessive
Religion• WellingtonGrade F
374.3
months
361.0
months
Mairangi and Castor Bays Presbyterian ChurchExcessive
Religion• AucklandGrade A-
352.2
months
The John Edmond Centennial Scholarship Trust FundExcessive
Education• AucklandGrade B-
348.9
months
Piopio And Districts Museum TrustExcessive
Arts & Culture• PiopioGrade F
346.5
months
The Auckland Grammar School Old Girls' TrustExcessive
Education• AucklandGrade F
340.0
months
Wakanui Education Support Charitable TrustExcessive
Education• AshburtonGrade B-
335.4
months
Pupuke Schools Waterwise Society IncorporatedExcessive
Education• AucklandGrade F
330.4
months
Wellington Districts Knights Templar Charitable TrustExcessive
Education• WellingtonGrade B-
329.8
months
Game On Charitable TrustExcessive
Health• Te KuitiGrade B-
328.8
months
Good Karma Charitable TrustExcessive
Education• TaurangaGrade B-
322.6
months
Cystic Fibrosis Charitable Trust (Canterbury)Excessive
Social Services• ChristchurchGrade B-
316.3
months
309.0
months
Palmerston North Anglican Trust For ChildrenExcessive
Religion• Palmerston NorthGrade F
300.4
months
Rotary Club of Wellington Eureka! TrustExcessive
Arts & Culture• WellingtonGrade F
296.1
months
Imam Ali Mosque Foundation of New ZealandExcessive
Religion• AucklandGrade F
295.1
months
The Napier Girls' High School Charitable Trust BoardExcessive
Education• NapierGrade C-
294.5
months
Snowgrass Charitable TrustExcessive
Social Services• ChristchurchGrade B-
286.1
months
The Alexander and Gladys Shepherd Scholarships TrustExcessive
Education• AucklandGrade C+
285.6
months
Waikato River AuthorityExcessive
Health• HamiltonGrade F
282.1
months
Waimate Health Developments IncorporatedExcessive
Health• WaimateGrade F
275.5
months
The Mission to Seafarers Society (Auckland)Excessive
Health• AucklandGrade D
273.1
months
Auckland Jewish CouncilExcessive
Health• AucklandGrade F
272.4
months
Saint Kentigern Old Collegians Scholarship TrustExcessive
Education• AucklandGrade B
271.3
months
Vanguard Military School Charitable TrustExcessive
Education• AucklandGrade D+
268.8
months
Coffee Culture Charitable FoundationExcessive
Education• ChristchurchGrade B-
268.7
months
268.2
months
Patterson Visiting Lectureship TrustExcessive
Health• AucklandGrade F
265.6
months
Bay of Plenty Pipes and Drums IncorporatedExcessive
Animal Welfare• WaihiGrade F
265.0
months
263.8
months
Amberley Menz Shed IncorporatedExcessive
Health• AmberleyGrade F
257.6
months
Surf Life Saving Northern Region IncorporatedExcessive
Arts & Culture• AucklandGrade C
257.0
months
253.4
months
Vanguard Military School Charitable TrustExcessive
Education• AucklandGrade B-
252.1
months
Zonta International Canterbury Tertiary Education TrustExcessive
Education• ChristchurchGrade B+
252.1
months
Zonta International Canterbury Tertiary Education TrustExcessive
Education• ChristchurchGrade B
243.3
months
Pohangina Valley Community TrustExcessive
Education• AshhurstGrade F
237.8
months
232.4
months
Brass Band Music Legacy TrustExcessive
Education• WellingtonGrade B-
230.5
months
Choirs Aotearoa New Zealand Foundation TrustExcessive
Education• WellingtonGrade B-
229.7
months
Opawa School Home And School Association Excessive
Education• ChristchurchGrade D-
229.0
months
Annie Muriel Newland TrustExcessive
Religion• AucklandGrade F
228.5
months
Ruapehu Masonic Association TrustExcessive
Health• WanganuiGrade F
228.4
months
National Urban Maori AuthorityExcessive
Social Services• AucklandGrade C
227.4
months
First Church Of Christ Scientist Christchurch Trust BoardExcessive
Religion• ChristchurchGrade F
224.3
months
Anglican Cursillo Diocese of ChristchurchExcessive
Religion• ChristchurchGrade F
223.9
months
Otago Law Review Trust Board Excessive
Education• DunedinGrade F
221.5
months
The Agnes Hope Day TrustExcessive
Health• AucklandGrade F
221.2
months
Aoraki Mackenzie International Dark Sky Reserve BoardExcessive
Education• FairlieGrade C
218.8
months
Lynn Historical Woodworking Trust IncExcessive
Arts & Culture• AshburtonGrade F
217.1
months
212.3
months
Rotary Club Of Bay Of Islands Charitable TrustExcessive
Arts & Culture• PaihiaGrade B-
207.1
months
Pukekohe Islamic Centre TrustExcessive
Religion• PukekoheGrade F
203.2
months
Biz Charitable FoundationExcessive
Social Services• AucklandGrade B-
203.0
months
Canterbury Rose Society IncorporatedExcessive
Other• ChristchurchGrade F
203.0
months
202.0
months
Alleviate Poverty & Distress Charitable TrustExcessive
Health• AucklandGrade B-
196.9
months
Rameka Forest Restoration Charitable TrustExcessive
Arts & Culture• Golden BayGrade B-
191.3
months
186.5
months
Kelvin Peninsula Community Association IncorporatedExcessive
Community Development• QueenstownGrade F
183.8
months
Mo Te Katoa MaraeExcessive
Religion• WhanganuiGrade B+
180.2
months
Auckland Zen CentreExcessive
Religion• AucklandGrade A
178.8
months
The Alan Haskell Memorial Education TrustExcessive
Education• AucklandGrade F
177.9
months
Hauora Waikato Maori Mental Health ServicesExcessive
Health• HamiltonGrade C
177.2
months
176.0
months
The Rotary Club Of Onehunga Charitable TrustExcessive
Education• AucklandGrade C
175.1
months
Hugh Campbell Charitable TrustExcessive
Community Development• WaikanaeGrade B-
174.9
months
Piopio College Trust FundExcessive
Education• Te KuitiGrade F
169.7
months
Donation Ripple EffectsExcessive
Health• MastertonGrade F
169.5
months
Karekare House Charitable TrustExcessive
Education• KarekareGrade B-
169.5
months
Anglican Diocese of Christchurch - Parish of MethvenExcessive
Religion• MethvenGrade F
169.2
months
Lions Club Of Huntly Charitable TrustExcessive
Arts & Culture• HuntlyGrade B-
168.0
months
The Rotary Club of Auckland Harbourside Charitable TrustExcessive
Arts & Culture• AucklandGrade B-
167.4
months
New Zealand Fallen Heroes' TrustExcessive
Education• ChristchurchGrade F
167.4
months
Bone Marrow Cancer Research TrustExcessive
Health• ChristchurchGrade F
163.1
months
The George Turner Wilson TrustExcessive
Education• AucklandGrade F
162.7
months
St Patrick's Patea ParishExcessive
Religion• PateaGrade F
161.0
months
Hamilton South Baptist ChurchExcessive
Religion• HamiltonGrade D-
160.5
months
C.R. & R.B. Laird TrustExcessive
Community Development• HuntervilleGrade F
160.4
months
Kaurihohore Cemetery BoardExcessive
Arts & Culture• KamoGrade F
160.3
months
Geoscience Dream TrustExcessive
International Aid• ChristchurchGrade F
159.4
months
Anglican Diocese of Christchurch - Parish of RakaiaExcessive
Religion• RakaiaGrade F
157.3
months
Ron Kilgour Memorial TrustExcessive
Education• HamiltonGrade B
155.2
months
Athletics Auckland Centennial TrustExcessive
Arts & Culture• AucklandGrade F
154.6
months
154.4
months
Images Photography Group IncorporatedExcessive
Arts & Culture• TuakauGrade F
154.3
months
152.8
months
John Richard Templin Scholarship TrustExcessive
Education• AucklandGrade C+
152.7
months
Te Makarini Scholarship Trust BoardExcessive
Education• NapierGrade C+
149.7
months
South Hokianga Cooperating ParishExcessive
Health• OmapereGrade F
149.3
months
Rongowhakaata Iwi TrustExcessive
Health• ManutukeGrade B+
149.1
months
The Founders TrustExcessive
Sports & Recreation• ChristchurchGrade F
148.2
months
Milford Community Charitable TrustExcessive
Education• TimaruGrade B-
147.7
months
Bethel Chinese FellowshipExcessive
Religion• AucklandGrade F
147.1
months
Rotary Club of Whakatu Charitable TrustExcessive
Education• NelsonGrade B
146.5
months
RSA Whangaroa TrustExcessive
Health• KaeoGrade D-
145.1
months
Whesby Scholarship Fund BoardExcessive
Education• HamiltonGrade B-
144.7
months
Rotary Club Of Johnsonville Charitable TrustExcessive
Education• WellingtonGrade B-
144.5
months
The Wellington Cricket Charitable TrustExcessive
Arts & Culture• WellingtonGrade B-
143.5
months
Farming Families Charitable TrustExcessive
Social Services• AshburtonGrade B-
142.8
months
Te Runanga o Otakou IncorporatedExcessive
Religion• DunedinGrade F
142.7
months
The Northland District RSA Charitable Trust IncorporatedExcessive
Arts & Culture• RussellGrade B
140.8
months
Reformed Church of Wellington Trust BoardExcessive
Religion• WellingtonGrade B-
139.7
months
Commemorative Air Force New Zealand Trust IncorporatedExcessive
Education• Mount MaunganuiGrade F
138.1
months
Sangam Sanatan Charitable Trust ChristchurchExcessive
Health• ChristchurchGrade B
136.4
months
Canterbury Accordion Association IncorporatedExcessive
International Aid• ChristchurchGrade F
135.5
months
Wanganui Music Society Excessive
Arts & Culture• BrunswickGrade F
134.0
months
Rongomaiwahine Iwi Charitable TrustExcessive
Community Development• MāhiaGrade C
132.8
months
Shalom Malayalam ChurchExcessive
Religion• Lower HuttGrade F
132.7
months
Kauri Mountain Charitable TrustExcessive
Health• WellingtonGrade B-
132.7
months
Little Sisters of the Poor (NZ) Trust BoardExcessive
Social Services• AucklandGrade F
132.1
months
Pauatahanui Residents Association IncorporatedExcessive
Environment• PoriruaGrade F
130.1
months
Southland Land Search & Rescue IncorporatedExcessive
Environment• InvercargillGrade D
129.7
months
Edendale Medical First Response Trust BoardExcessive
Health• WyndhamGrade F
129.5
months
St Patrick's Day Golf Classic Charitable TrustExcessive
Arts & Culture• AucklandGrade B
128.8
months
Franklin Historical Society IncorporatedExcessive
Arts & Culture• PukekoheGrade F
128.4
months
Rotary Club Of Drury Charitable TrustExcessive
Arts & Culture• DruryGrade B
127.0
months
The Baradene College FoundationExcessive
Health• AucklandGrade B+
126.9
months
Motuora Restoration Society IncorporatedExcessive
Arts & Culture• SilverdaleGrade F
126.6
months
The New Apostolic Church (New Zealand) LimitedExcessive
Religion• AucklandGrade F
125.6
months
Mokoia PaExcessive
Religion• AucklandGrade F
125.2
months
John McGlashan College Charitable TrustExcessive
Education• DunedinGrade B-
124.5
months
Maroanui MaraeExcessive
Social Services• TaupoGrade F
124.5
months
NZBCA Charitable TrustExcessive
Social Services• AucklandGrade F
123.4
months
Donald Speirs Charitable TrustExcessive
Education• WhanganuiGrade B-
121.3
months
Regional Indoor Sports And Events Centre TrustExcessive
Education• NapierGrade A
121.3
months
Ramp Up Ministries TrustExcessive
Health• ChristchurchGrade F
121.1
months
The Archibald Baxter Memorial TrustExcessive
Education• DunedinGrade C-
120.9
months
Karekare House Charitable TrustExcessive
Education• KarekareGrade B
120.6
months
Q Awards Charitable TrustExcessive
Arts & Culture• PapamoaGrade B
119.3
months
Auckland Cricket Development FoundationExcessive
Arts & Culture• AucklandGrade B
119.0
months
Hawea Charitable TrustExcessive
Religion• WanakaGrade B-
118.8
months
Fellowship Bible Studies Mekihima Charitable TrustExcessive
Religion• HamiltonGrade B-
118.2
months
Wellington Vintage Machinery IncorporatedExcessive
Education• Upper HuttGrade F
118.0
months
The Cyril Gordon Scholarship TrustExcessive
Education• AucklandGrade F

Understanding Reserve Levels

Reserve Categories

  • Excessive (>24 months): Significantly above best practices
  • High (18-24 months): May warrant scrutiny
  • Comfortable (12-18 months): Upper end of healthy range
  • Healthy (6-12 months): Best practice range
  • Low (<6 months): May indicate vulnerability

Why Excessive Reserves Are Problematic

  • Donor funds not being used for charitable purpose
  • Opportunity cost - funds could help beneficiaries now
  • May indicate governance issues or mission drift
  • Reduces transparency about actual operational needs
  • Can mask inefficiencies in fundraising or operations

Exception: Endowment Foundations

Endowment foundations (marked with an "Endowment" badge) are a special case. Their purpose is to hold capital permanently and distribute only the investment income to support charitable causes. High reserves are expected and appropriate for these organisations.

Data sourced from Charities Services register and annual returns. Our datasets may not be complete. Automated analysis can produce errors. If you believe any data on this page is incorrect, please contact us at hello@charitydata.co.nz.

For informational purposes only. Not investment advice.

Data as at 1 Oct 2026 · refreshed weekly from the Charities Register data we hold