Go to the website of a private voluntary health and welfare entity such as United Cerebral Palsy (www.ucp.org), the American Heart Association (www.americanheart.org), or the American Cancer Society (www.cancer.org). Find the charity's latest financial statements, which usually can be found by clicking on a button such as "About Our Charity" and then clicking on "Financial Information" or "Audited Financial Statements." Some financial statements are easy to find while some are quite difficult. Others simply do not include financial statements on their websites.

Required

After examining these financial statements, answer the following questions about the private not-for-profit entities:

1. How many different program services were listed? Name each.

2. What percentage of total expenses went to supporting services?

3. Were any contributed services recognized and, if so, for how much?

4. What dollar amount was spent on fund-raising?

5. What was the year-end total for unrestricted net assets, temporarily restricted net assets, and unrestricted net assets?

6. What amount of net assets was reclassified from temporarily restricted to unrestricted net assets this past year because the external restriction had been satisfied?