ONPO[Other NonProfit Organnization] expenses
• program Services
• Supporting Services

Forcuses on basic information for the organization as whole.

ONPOs should report donation as revenue under below criteria.
1. the services are a normal part of the program or supporting services and would otherwise be performed by salaried personnel
2. the organization exercises control over the employment and duties of the donors of the services
3. clearly measurable basis for the amount
4. not primarily for the benefit of its menbers

SFAS 116 exemption
collections of historical artifacts if they are held as collection or are sold to acquire collection

Valuation => FMV

1. General Funds
   1. Unrestricted Funds
2. Donor-Restricted Funds
   1. Plant Replacement
   2. Specific purpose
   3. Endowment
   4. Term Endowment

Other Revenue
1. Revenues from Grants
2. Revenues from Educational program
3. Revenues from miscellaneous sources(gift shop)

the Fund Group
1. Current Funds
2. Plant Funds
   • Uuexpended Plant Fund
   • Fund for Renewals and Replacement
   • Fund for Retirement of Indebtness
   • Investment in Plant
3. Agency Funds
4. Loan Funds
5. Annuity Funds
6. Life Income Funds
7. Endowment and Similar Funds

VHWOs[Voluntary Health and Welfare Organizations]
1. Asset
2. Custodian Fund
3. Restricted Current Fund
4. Unretricted Current Fund
5. Endowment Fund
6. Loan and Annuity Fund