Access the website of any non-profit (american red cross, unicef, feeding american, etc.) and then look through the site until you locate the most recent consolidated financial statements and supplemental schedule and the Form 990. Review the statements and Form 990 and then prepare a two- to three-page memo presenting your summary of the following items that refer to consolidated amounts for the most recent year available: 1. Briefly describe the reporting units that compose the consolidated entity of that non-profit. How are they operationally interrelated? 2. Using the consolidated statement of financial position, identify and briefly explain the consolidation eliminations. Then describe the components and amounts of each of the major items composing the consolidated net assets and equity. Finally, using the statement of financial position information along with the footnote information, describe the components of the custodial funds asset and custodial funds liability in the consolidated columns. 3. Using the consolidated statement of activities, what are the largest revenue sources? What are the largest expenses? What is the consolidated total of fund-raising expenses? 4. Using the supplemental schedule, the statement of functional expenses, and the footnotes, describe the largest program services categories. What are the largest expense categories? 5. Accessing the Form 990, briefly describe the major types of information required on this Internal Revenue Service form