PPC’s Nonprofit Financial Statement Illustrations and Trends includes example financial statements for more than 20 different nonprofit organizations that include the following types:
The Trends Survey provides interesting insights into the financial statement presentation policies of nonprofit organizations. This chapter includes results of a nonstatistical sample of the financial statements of more than 50 nonprofit organizations. It describes reporting alternatives that are available to organizations in a GAAP presentation and tracks which alternatives the organizations chose to use in their financial reporting. The Trends Survey also discusses common errors noted during the survey.
The Illustrative Financial Statements section features approximately 200 pages of actual financial statements and illustrative notes for more than 20 different nonprofit organizations. Those statements illustrate presentation alternatives such as comparative financial statements, cash basis statements, multiple-column statements, statements of activities with intermediate measures of operations, and direct and indirect methods of reporting cash flows. The actual illustrative notes include example disclosures for items such as contributions receivable, split-interest agreements, donated services, gifts-in-kind, endowments, and commitments and contingencies.