1. When can a not-for-profit organization record a conditional pledge as revenue?
   1. When the pledge is made
   2. When the condition is substantially met
   3. When the cash is received
   4. Never

2. Which fiduciary fund always has a zero balance in its Net Assets?
   1. Pension
   2. Custodial (Agency)
   3. Private-Purpose
   4. Investment Trust