I am looking for a good example template for an Accounting Not-For-Profit Contributions/Agency Transactions Memo to include a starting purpose, Body as well as proper footnotes. I am able to pull the numbers from the financial statement, I just need some kind of template. Below are some things I was missing from my Net Assets Memo from the last assignment.

We are not looking for a topical discussion. We want to see a listing of all the places Net Assets appear in the financial statements. Be sure to go through all the notes. The items missed on this memo were: - Page 4 on the Consolidated Statements of Activities, for item "Net assets released from restrictions" $40,763,111 - Page 4 for "Other changes in net assets" for each Net Asset account $(838,477) and $(248,020). - Page 4 for the increase in endowment and similar net assets: \$7,866,196 and $(8,027,051). - Page 4 for the total changes to each Net Asset account: $2,080,460 and $(9,841,302). - Page 6 for "Changes in net assets" as the starting point for the Statement of Cash Flows- $(7,760,842). - Note 1 Page 8 under "Net Assets Without Donor Restrictions" indicates that they include net assets derived from tuition and other institutional resources that are not subject to donor-imposed restrictions. - Note 1 Page 10 under "Contributions" it mentions that donor restricted contributions whose restrictions are not satisfied in the year received are reflected in Net Assets with Donor Restrictions when received and released from restriction when the related expense is incurred. It also mentions that Amounts received that are designated for future periods or restricted by the donor for specific purposes are reported as Net Assets with Donor Restrictions. Contributions received that are awaiting designation by the donor are reported as Net Assets with Donor Restrictions