$9)$ A good measure of whether a not$-$for$-$profit organization is highly leveraged is:

A$)$ Percentage of unrestricted net assets to average monthly operating expenses.

B$)$ The ratio of debt to net assets.

C$)$ Total revenues divided by total expenses.

D$)$ Percentage of program expenses to total expenses.

$10)$ The Form $990$ consists of $12$ parts $($core form$)$ and several schedules. Which of the following would not be included as one of the parts of the core form of the Form $990?$

A$)$ Statement of program service accomplishments.

B$)$ Management analysis of the financial condition of the organization.

C$)$ Balance sheet.

D$)$ A checklist of required schedules.