Special items are sometimes referred to as one-shot revenues because they dont have often or are not expected again in the future. They are often the result of a unique event that will most likely not happen anytime soon. For the same reason, they are not reported on the revenue side of things. If so, it can create a false impression of the financial picture of the entity and distort the overall sustainability of the organization. I recently worked on a 990 who had more income this year than prior years. While noticing the two-year comparison, I was able to identify that a building that was no longer in use was sold for a significant amount. The proceeds in this case were considered a one-time revenue and had to be reported separately so that they would not be shocked to see numbers go down next year.

While reviewing the financial report for the City of Yuma, it appears they received some funds for non-major governmental funds. This income is not something they receive every year, not as much as 2022 when they received 31 million dollars.