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Community Service, Inc., is a nongovernmental NFP that began operations on January $1,$ Year $1.$ It performs voluntary services and derives its revenue primarily from voluntary contributions from the general public. The NFP reports contributions with restrictions that expire in the same period as net assets without donor restrictions.

Selected transactions that occurred during Community's Year $2$ calendar year:

Unrestricted written promises to contribute cash$--$Year $1$ and Year $2$

Year $1$ promises collected in Year $2$ $$22,000$

Year $2$ promises collected in Year $295,000$

Year $2$ promises uncollected $28,000$