According to AICPA guidance, a not-for-profit organization (X) is required to consolidate a related not-for-profit organization (Y) in its financial statements when

		The relationship results from a merger of X and Y.
		X has a controlling financial interest in Y through direct or indirect ownership of a majority voting interest.
		X can control Y through a contract or affiliation agreement, even though X does not have a majority ownership or voting interest.
		Any of the above.