Supported by The Kresge Foundation, NFF implemented the $4 million SAFE Initiative—Strengthening Arts Facilities Effectively— in 2010 to work with approximately 20 children’s museums and community music schools nationwide. The work will continue over six-years to assist the organizations address their building maintenance and repair needs within the context of a better understanding of their overall capitalization. NFF is providing an in-depth review of an organization’s finances over a multi-year period to help the participants develop and manage cash assets such as capital reserves for replacing building systems. An independent engineering audit of each participant’s building has been the basis for a 20-year maintenance and repair plan and budget. In order to create incentives for the practice of matching deposits into a capital reserve account, Kresge is providing matching funds to each participant over six years.   In addition to the one-on-one work, NFF will work with the cohort of organizations to create a learning community, and conduct peer benchmarking.