describe the components of the custodial fund's asset and custodial funds liability in the consolidated columns

 

United Way Worldwide and Subsidiaries CONSOLIDATED STATEMENT OF FINANCIAL POSITION December 31, 2021 ASSETS Cash and cash equivalents Custodial funds (Notes 3 and 4) Member United Way receivables, net (Note 5) Contributions receivable, net (Note 6) Investments (Notes 2 and 4) Property and equipment, net (Note 7) Other assets (Note 8) Total assets LIABILITIES AND NET ASSETS Liabilities Accounts payable and accrued liabilities. Custodial funds (Notes 3 and 4) Deferred revenue Pension benefits liability (Note 10) Postretirement benefits liability (Note 10) Equipment notes payable (Note 9) Notes payable to United Way Members (Note 9) Other liabilities Total liabilities Net assets Without donor restrictions (Note 11) With donor restrictions (Notes 12 and 13) Total net assets Total liabilities and net assets $ 17,731,456 7,451,542 5,726,657 12,903,127 12,297,834 23,144,683 4,658,448 $ 83,913,747 $ 14,002,106 7,451,542 7,438,804 4,437,681 1,217,656 351,751 2,220,000 476,967 37,596,507 10,703,964 35,613,276 46,317,240 $ 83,913,747