a)Proportion of resources directed to fund raising

Particulars	Parkinson Disease foundation	The American Parkinson Disease
	Amounts in $ in millions	Amount in $ in million
Amount of Fund raising expenses	1,350,467	1,196,372
Total Expenses	9,897,567	8,514,673
Proportion of resources directed to fund raising	13.64	14.05

b)Proportion of resources directed to program activities

Particulars	Parkinson Disease foundation	The American Parkinson disease association
	Amounts in $ in millions	Amounts in $ in millions
Amount of program activity expenses	7,976,220	6,304,528
Total Expense	9,897,567	8,514,673
Proportion of resources directed to program activities	80.58	74.04

c)Percentage of resources from contribution and grants

Particulars	Parkinson Disease foundation	The American Parkinson disease association
	Amounts in $ in millions	Amounts in $ in millions
Contribution and grants	6,598,483	6,345,113
Total revenue	7,652,762	7,833,848
Percentage of resources from contribution and grants	86.22%	80.99

d)Percentage of resources from user charges and other charges

Particulars	Parkinson Disease foundation	The American Parkinson disease association
	Amounts in $ in millions	Amounts in $ in millions
Revenue from other sources	506,343	63,856
Total revenue	7,652,762	7,833,848
Percentage of resources from user charges and other charges	6.61	.815

e)Short Term Liquidity

Particulars	Parkinson Disease foundation	The American Parkinson disease association
	Amounts in $ in millions	Amounts in $ in millions
Total current assets	11,334,166	6,320,232

Less:

Permanently and temporarily restricted	3,394,714	4,226,791
Net Quick Assets	7,939,452	2,093,441
Accounts payable and accrued expense	277,041	352,741
Quick Ratio	28.65-1	5.93-1
Currents Assets	11,334,166	6,320,232
Current Liabilities	2,456,211	2,329,891
Current Ratio	4.61-1	2.71-1

f)Burden of Debt

Particulars	Parkinson Disease foundation	The American Parkinson disease association
	Amounts in $ in millions	Amounts in $ in millions
Total Assets	11,737,898	9,280,021
Total Liabilities	2,456,211	2,323,891
Burden of debt ratio	4.77-1	3.98-1

g)Current fiscal performance

Particulars	Parkinson Disease	The American Parkinson disease
	Amounts in $ million	Amounts in $ million
Total Assets	11,737,898	9,280,021
Less:
Permanently and temporarily restricted assets	3,394,714	4,226,791
Equipments	157,516	2,959,789
Unrestricted net assets	8,185,668	2,093,441
Total expenses	9,897,567	8,514,673
Adequacy of fiscal resources ratio	.827-1	0.2458-1

A)Identify the types of receivables presented in the statement of financial position. In addition provide a simple explanation of how these items meet the definition of an asset and describe the journal entries that would be required to record these assets

B) Calculate the program ratio (total program/total expense) based on the financial stats and the 990. Do the ratios differ? Why and how much

C) The 990 schedule A identifies the reason for the organizations status as public charity. What reason is identified?

D) What is the rating of the nonprofit charity navigator or better business bureau wise giving alliance or other watch agencies? Explain the what the ratings mean