Match the following departments of activities on the left to the type of fund that most likely would be used for each department on the right. 

What is the change in net assets with donor restrictions?

The charity bought $75,000 of coats and distributed them to the children.

Which of the nonprofit statements is most similar to an income statement?

As a result of its annual fund-raising program, a nonprofit receives pledges in the amount of $300,000 during December 20X1, the last month of its reporting period.  Based on its previous history regarding pledges, the nonprofit believes that about $250,000 will be collected in the first 60 days of 20X2, some will trickle in during the rest of 20X2, and 10 percent will not be collected at all.  How much should the nonprofit report as net pledges receivable on its 20X1 financial statements?

What is the change in net assets without donor restrictions?

Sue, a certified public accountant, donated 60 hours of her time to the Homeless Center, a nonprofit.  She spent 20 hours auditing their books and 40 hours serving food to the needy.  She normally earns $200 an hour as a CPA, and the Homeless Center normally pays $10 per hour to students when it cannot find volunteers.  How much should the Homeless Center report as contribution revenue for her services?

What are total ending net assets?

At the end of the year, the investments were worth $2,200,000.

Which of the following is NOT a fiduciary fund?