Using the instruction and direction in Part (D) of 7-1 Final Project Submission-Nonprofit Organization (Supplemental Instructions), do I use $178,000, the dollar amount for Investments in order to compute the Average Fair Value of Investments? Or, using the instruction and direction in Part (D) of 7-1 Final Project Submission-Nonprofit Organization (Supplemental Instructions), do I use $11,200, the dollar amount for Investment Income-Without Donor Restrictions in order to calculate the dollar amount for/of Average Fair Value of Investments in order to compute the Average Fair Value of Investments?

What must I do mathematically to determine the dollar amount for Investment Performance? Can you show me the name of the account(s) and the dollar amount and the step by step work, please? How do I describe the dollar amount and the concept of Investment Performance in one or two sentences?

5. Financial Analysis To prepare the Financial Analysis, you will use information presented in the Financial Statements that you have prepared. a. Current Assets are a combination of Cash, Net Pledges Receivable, and Inventory. b. Total Revenue includes all Contributions and Earned Income. C. Public Support includes Contributions only. d. Investment Account Balance at the Beginning of the Year was $166,800. Ve your organization served 214 clients during 2018. f. Other than Accounts Payable, you have no debt service; therefore, the Leverage and Debt Coverage Ratio is not applicable to your organization. B c 1 2. 3 Feed The Hungry Children, Women, and Men Trial Balance as of 12/31/18 4 Credit Debit $156,500 41,000 $4,100 2,800 178,000 210,000 5 Cash 6 Pledges Receivable-Without Donor Restrictions 7 Estimated Uncollectible Pledges 8 Inventory 9 Investments 10 Furniture and Equipment 11 Accumulated Depreciation-Furniture and Equipment 12 Accounts Payable 13 Net Assets Without Donor Restrictions 14 Net Assets With Donor Restrictions-Programs 15 Net Assets With Donor Restrictions-Permanent Endowment 16 Contributions-Without Donor Restrictions 17 Contributions-With Donor Restrictions - Programs 18 Investment Income-Without Donor Restrictions 120,000 20,520 196,500 50,500 140,000 378,820 38,100 11,200 29 30 Fundraising Ratio Numerator Denominator Total Contributions - Fundraising Costs Total Contributions = Ratio 31 32 = #DIV/0! 33 34 35 : Ratio Numerator Fundraising Expenses Fundraising Efficiency Denominator Public Support 36 37 #DIV/0! 38 39 40 Ratio Investment Performance Numerator Denominator Interest and Dividend Income +/- Gains and Average Fair Value of Losses Investments + 41 42 #DIV/0! 43 44 45 46 Trial Balance Statement of Financial Position Statement of Activities Statement of Cash Flows Budget Financial Analysis 5. Financial Analysis To prepare the Financial Analysis, you will use information presented in the Financial Statements that you have prepared. a. Current Assets are a combination of Cash, Net Pledges Receivable, and Inventory. b. Total Revenue includes all Contributions and Earned Income. C. Public Support includes Contributions only. d. Investment Account Balance at the Beginning of the Year was $166,800. Ve your organization served 214 clients during 2018. f. Other than Accounts Payable, you have no debt service; therefore, the Leverage and Debt Coverage Ratio is not applicable to your organization. B c 1 2. 3 Feed The Hungry Children, Women, and Men Trial Balance as of 12/31/18 4 Credit Debit $156,500 41,000 $4,100 2,800 178,000 210,000 5 Cash 6 Pledges Receivable-Without Donor Restrictions 7 Estimated Uncollectible Pledges 8 Inventory 9 Investments 10 Furniture and Equipment 11 Accumulated Depreciation-Furniture and Equipment 12 Accounts Payable 13 Net Assets Without Donor Restrictions 14 Net Assets With Donor Restrictions-Programs 15 Net Assets With Donor Restrictions-Permanent Endowment 16 Contributions-Without Donor Restrictions 17 Contributions-With Donor Restrictions - Programs 18 Investment Income-Without Donor Restrictions 120,000 20,520 196,500 50,500 140,000 378,820 38,100 11,200 29 30 Fundraising Ratio Numerator Denominator Total Contributions - Fundraising Costs Total Contributions = Ratio 31 32 = #DIV/0! 33 34 35 : Ratio Numerator Fundraising Expenses Fundraising Efficiency Denominator Public Support 36 37 #DIV/0! 38 39 40 Ratio Investment Performance Numerator Denominator Interest and Dividend Income +/- Gains and Average Fair Value of Losses Investments + 41 42 #DIV/0! 43 44 45 46 Trial Balance Statement of Financial Position Statement of Activities Statement of Cash Flows Budget Financial Analysis