The aim is to measure the incidence of the coronavirus pandemic on non-profit entities, taking as an object of study the foundation for the promotion of education, health, food and nutrition in Colombia, this is done with the purpose of achieving demonstrate what is the best type of analysis to carry out to measure the effects of similar events on this type of organization, at the same time it allows the understanding of the financial information before and after this type of event, what its effects are, what alternatives of support can be raised and how to effectively solve the associated problems. In this context, we seek to demonstrate the accounting information in a reasonable and real manner and to be able to make more assertive financial decisions by management. For this reason, we seek to know the variations that are reflected in said account and determine the impact that it generates, in order to offer possible recommendations for the improvement or use of the benefits that can be obtained.