Statement of Activities

In addition to the information provided from the Trial Balance tab, use the following information about your nonprofit to prepare the Statement of Activities.

a. Salaries and Fringe Benefit Expenses were allocated to Program Services and Supporting Expenses in the following percentages:

i. Program 1: 40%

ii. Program 2: 20%

iii. Program 3: 10%

iv. Management and General: 20%

v. Fund-Raising: 10%

b. Rent and Utility, Supplies, Printing and Publishing, and Telephone and Postage Expenses were allocated in the same manner as Salaries and Fringe Benefit Expenses.

c. Depreciation Expense was divided equally to each functional expense category.

v

Your Non-Profits Name Trial Balance as of 12/31/18 Debit Credit $156,500 41,000 Cash Pledges Receivable-Without Donor Restrictions Estimated Uncollectible Pledges $4,100 2,800 178,000 210,000 Inventory Investments Furniture and Equipment Accumulated Depreciation-Furniture and Equipment 120,000 Accounts Payable 20,520 196,500 Net Assets Without Donor Restrictions Net Assets With Donor Restrictions-Programs 50,500 Net Assets With Donor Restrictions-Permanent Endowment 140,000 Contributions-Without Donor Restrictions 378,820 Contributions-With Donor Restrictions-Programs 38,100 Investment Income-Without Donor Restrictions 11,200 30,000 4,190 32,000 288,410 5,940 4,500 6,400 $959,740 $959,740 Depreciation Expense Printing and Publishing Expense Rent and Utility Expense Salaries and Fringe Benefit Expense Supplies Expense Telephone and Postage Expense Utilities Expense Totals Figures and data adapted from Reck, Accounting for Governmental & Nonprofit Entities, 18e You Non-Profits Name Statement of Activities Year Ended December 31, 2018 Without Donor With Donor Total Restrictions Restrictions Revenues, Gains, and Other Support: Contributions $0 Investment Income Total Revenues, Gains, and Other Support $0 $0 $0 Expenses and Losses: Program Services: Program 1 Program 2 Program 3 Total Program Expenses $0 $0 $0 Support Expenses: Management and General Fund-Raising Total Support Expenses $0 $0 $0 Total Expenses and Losses 0 0 0 $0 $0 Change in Net Assets $0 Net Assets, December 31, 2017 Net Assets, December 31, 2018 $0 $0 $0 OO Your Non-Profits Name Trial Balance as of 12/31/18 Debit Credit $156,500 41,000 Cash Pledges Receivable-Without Donor Restrictions Estimated Uncollectible Pledges $4,100 2,800 178,000 210,000 Inventory Investments Furniture and Equipment Accumulated Depreciation-Furniture and Equipment 120,000 Accounts Payable 20,520 196,500 Net Assets Without Donor Restrictions Net Assets With Donor Restrictions-Programs 50,500 Net Assets With Donor Restrictions-Permanent Endowment 140,000 Contributions-Without Donor Restrictions 378,820 Contributions-With Donor Restrictions-Programs 38,100 Investment Income-Without Donor Restrictions 11,200 30,000 4,190 32,000 288,410 5,940 4,500 6,400 $959,740 $959,740 Depreciation Expense Printing and Publishing Expense Rent and Utility Expense Salaries and Fringe Benefit Expense Supplies Expense Telephone and Postage Expense Utilities Expense Totals Figures and data adapted from Reck, Accounting for Governmental & Nonprofit Entities, 18e You Non-Profits Name Statement of Activities Year Ended December 31, 2018 Without Donor With Donor Total Restrictions Restrictions Revenues, Gains, and Other Support: Contributions $0 Investment Income Total Revenues, Gains, and Other Support $0 $0 $0 Expenses and Losses: Program Services: Program 1 Program 2 Program 3 Total Program Expenses $0 $0 $0 Support Expenses: Management and General Fund-Raising Total Support Expenses $0 $0 $0 Total Expenses and Losses 0 0 0 $0 $0 Change in Net Assets $0 Net Assets, December 31, 2017 Net Assets, December 31, 2018 $0 $0 $0 OO