You are the executive director of a nonprofit organization. It is the end of the December 31st fiscal year, and your revenues are $25,000 short of your budgeted target. The organization has a matching grant with the federal government and, unless this target is met, the federal funds may be in jeopardy, as will your bonus and, potentially, your job. During the second week of January, over $30,000 of checks come in. The checks are all dated January. How do you handle this situation? Do you record the donations so you can meet the target even though they came after the year-end?