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Asset fields: Definitions and sources

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Accounts receivable

Unpaid money owed to the organization from outside sources for services rendered

Source: Form 990, Part X, Line 4


All cash, savings, and investments

The combined total of amounts held in interest-bearing checking and savings accounts, deposits in transit, temporary cash investments (such as money market funds, commercial paper, and certificates of deposit), and U.S. Treasury bills or other governmental obligations that mature in less than a year. Does not include cash balances held in an investment account with a financial institution, advances to employees or officers, or refundable deposits paid to suppliers or other independent contractors.

Source: Form 990, Part X, Line 2


Buildings, equipment, etc. post-depreciation

The cost or other basis of all land, buildings, and equipment held at the end of the year. Includes both property held for investment purposes and property used for the exempt functions of the organizations.

Source: Form 990, Part X, Line 10a


Cash (non-interest-bearing)

The total funds that the organization has in cash, including amounts held as "petty cash" at its offices or other facilities, and amounts held in banks in non-interest-bearing accounts. Does not include cash balances held in an investment account with a financial institution.

Source: Fomr 990, Part X, Line 1


Intangible assets

The total value of all non-monetary, non-physical assets such as copyrights, patents, trademarks, mailing lists, or goodwill.

Source: Form 990, Part X, Line 14


Inventories for use

The amount of materials, goods, and supplies held for future sale or use, whether purchased, manufactured by the organization, or donated.

Source: Form 990, Part X, Line 8


Investments, other securities

The total value of all securities, partnerships, or funds that are not publicly traded. This includes stock in a closely held company whose stock is not available for sale to the general public or which is not widely traded. Other securities also include publicly traded stock for which the organization holds 5% or more of the outstanding shares of the same class, and publicly traded stock in a corporation that comprises more than 5% of the total assets of the organization. Does not include program-related investments.

Source: Form 990, Part X, Line 12


Investments, program-related

The total book value of all investments made primarily to accomplish the organization's exempt purposes rather than to produce income. Examples of program-related investments include student loans and notes receivable from other exempt organizations that obtained the funds to pursue the filing organization's exempt function.

Source: Form 990, Part X, Line 13


Investments, publicly traded securities

The total value of publicly traded securities held by the organization as investments. Publicly traded securities include common and preferred stocks, bonds (including governmental obligations such as bonds and Treasury bills), and mutual fund shares that are listed and regularly traded in an over-the-counter market or an established exchange and for which market quotations are published or are otherwise readily available.

Source: Form 990, Part X, Line 11


Loans receivable from officers, directors, etc.

Loans and other receivables due from current or former officers, directors, trustees, key employees, and former and highest compensated employees. Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must also report receivables due from other disqualified persons, and from persons described in section 4958(c)(3)(B). Section 501(c)(9) voluntary employees' beneficiary associations (VEBAs) must also report receivables due from their contributing employers and sponsoring organizations. Include all amounts owed on secured and unsecured loans made to such persons. Does not include pledges or grants receivable or receivables that are excepted from reporting in Schedule L.

Source: Form 990, Part X, Lines 5 & 6


Loans receivable from other disqualified persons

The unpaid balance of loans and other payables (whether or not secured) to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons. Does not include accrued but unpaid compensation owed by the organization or loans and payables excepted from reporting on Schedule L, Part II (except for excess benefit transactions involving receivables).

Source: Form 990, Part X, Line 22


Notes and loans receivable

The net amount of all notes receivable and loans receivable, not including receivables from unrelated third parties. The term "unrelated third parties" includes independent contractors providing goods or services and employees who are not current or former officers, directors, trustees, key employees, highest compensated employees or disqualified persons. Does not include program-related investments or notes receivable acquired as investments

Source: Form 990, Part X, Line 7


Other assets

Assets that do not have a predefined field in the Form 990 (the total book value of all assets held and not reported on Form 990, Part X, lines 1 through 14).

Source: Form 990, Part X, Line 15


Permanently restricted net assets

Permanently restricted net assets are (a) assets, such as land or works of art, donated with stipulations that they be used for a specified purpose, be preserved, and not be sold or (b) assets donated with stipulations that they be invested to provide a permanent source of income. The latter results from gifts or bequests that create permanent endowment funds.

Source: Form 990, Part X, Line 29


Pledges and grants receivable

The total of (a) all pledges receivable, less any amounts estimated to be uncollectible, including pledges made by officers, directors, trustees, key employees, and highest compensated employees and (b) all grants receivable.

Source: Form 990, Part X, Line 3


Prepaid expenses and deferred charges

The amount of short-term and long-term prepayments of expenses attributable to one or more future accounting periods. Examples include prepayments of rent, insurance, or pension costs, and expenses incurred for a solicitation campaign to be conducted in a future accounting period.

Source: Form 990, Part X, Line 9


Savings, short-term investments, etc.

The combined total of amounts held in interest-bearing checking and savings accounts, deposits in transit, temporary cash investments (such as money market funds, commercial paper, and certificates of deposit), and U.S. Treasury bills or other governmental obligations that mature in less than a year. Does not include cash balances held in an investment account with a financial institution. Includes advances to employees or officers or refundable deposits paid to suppliers or other independent contractors.

Source: Form 990, Part X, Line 2


Temporarily restricted net assets

Donors' temporary restrictions may require that resources be used after a specified date (time restrictions), or that resources be used for aspecified purpose (purpose restrictions), or both.

Source: Form 990, Part X, Line 28


Total assets

The summation of all assets reported in lines 1 through 15 of Form 990.

Source: Form 990, Part X, Line 16


Unrestricted net assets

Unrestricted net assets are neither permanently restricted nor temporarily restricted by donor-imposed stipulations. All funds without donor-imposed restrictions must be classified as unrestricted, regardless of the existence of any board designations or appropriations.

Source: Form 990, Part X, Line 27


Source: IRS Instructions for Form 990, Balance Sheet