The subject of this paper is the analysis of the financial statements of associations for persons with disabilities. It is not the primary goal of associations as non-profit organizations to make a profit, but to influence the well-being of society. Although there are some differences between for-profit and non-profit organizations, non-profit organizations are required to prepare basic financial statements as well as for-profit organizations, but the accounting framework is tailored to the nonprofit sector. The procedures for the analysis of basic financial statements have also been adjusted, ie vertical and horizontal analysis of financial statements and analysis using financial indicators. The goal of the paper was to present the content of the financial statements of associations and, based on the analysis of the positions of the basic financial statements of associations, evaluate their operations. The paper analyzes the basic financial statements of three selected associations for people with disabilities in the period from 2019 to 2021. It turned out that all selected associations for people with disabilities operate stably and can meet their current obligations. However, not all non- profit associations have their own resources smaller than liabilities, so associations do not always have much property left after settling these liabilities. Likewise, selected associations are largely dependent on donations, while other revenues are less represented in the revenue structure of these associations. Therefore, selected associations for people with disabilities should increase other types of income in order to be more independent and to operate more efficiently.