Budget for Non-Profits 101: How much to learn?

My 66-year old mother is being interviewed late this week for a part-time position at a local non-profit. Part of the job description mentions “familiarity with budgeting process.”

She needs this job to get some kind of social outlet. Given that this is a 5-person not-for-profit org, I told her she should be able to study on her own and be conversant in budget 101 in a couple of days. She wondered if I was being too optimistic.

Anyone have any experience in non-profit budgeting, to give us some informed idea?