restricted revenue 3 14 2016

RESTRICTEDREVENUE

STATEMENT OFACTIVITIES

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I n t h i s s e c t i o n w e w i l l c o v e r :

3 Categories

uraccounted4accounting.com

I n t h i s s e c t i o n w e w i l l c o v e r :

3 CategoriesDonorRestrictions

uraccounted4accounting.com

I n t h i s s e c t i o n w e w i l l c o v e r :

3 CategoriesDonorRestrictionsSections

uraccounted4accounting.com

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NET POS IT IONUnrestrictedTemporarilyPermanently

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NET POS IT IONUnrestrictedTemporarilyPermanently

facebook.com/uraccounted4accounting/

NET POS IT IONUnrestrictedTemporarilyPermanently

facebook.com/uraccounted4accounting/

facebook.com/uraccounted4accounting/

RESTRICTIONSARE

DONORIMPOSED

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TIMERESTRICTIONS

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TIME RESTRICTIONS

WHEN AVAILABLEOR

WHEN RECEIVED

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TIME RESTRICTIONS

WHEN AVAILABLEOR

WHEN RECEIVED

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PURPOSERESTRICTIONS

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PURPOSERESTRICTIONS

PROJECTSPECIFIC

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ONLY REVENUECAN BE

RESTRICTED

facebook.com/uraccounted4accounting/

RESTRICTED

UNRESTRICTED

facebook.com/uraccounted4accounting/

DONATIONDR Cash     CR Revenue -Temp          Restricted

Increase in temporarily restricted net position.

facebook.com/uraccounted4accounting/

RESTRICTED

UNRESTRICTED

facebook.com/uraccounted4accounting/

TRANFSERDR N/P - Temp Restricted     CR N/P - Unrestricted

Increase in unrestricted net position.

facebook.com/uraccounted4accounting/

EXPENSEDR Program Expense     CR Cash

Decrease in unrestricted net position.

uraccounted4accounting.com

TEMPORARILYRESTRICTED

NetDecrease

UNRESTRICTED

Net $0

uraccounted4accounting.com

THREESTATEMENTS

OFNET POSITION

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R e c a p o f w h a t w e c o v e r e d :

Unrestricted, temporarilyrestricted, permanentlyrestricted

uraccounted4accounting.com

R e c a p o f w h a t w e c o v e r e d :

Unrestricted, temporarilyrestricted, permanentlyrestricted

uraccounted4accounting.com

Only revenue is restricted

R e c a p o f w h a t w e c o v e r e d :

Unrestricted, temporarilyrestricted, permanentlyrestricted

uraccounted4accounting.com

Only revenue is restrictedTransfers required

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