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Accounts payable and accrued expenses

The total of accounts payable to suppliers, service providers, property managers and other independent contractors, plus accrued expenses such as salaries payable, accrued payroll taxes, and interest payable.

Source: Form 990, Part X, Line 17

Deferred revenue

Revenue that the organization has received but not yet earned as of the balance sheet date under its method of accounting.

Source: Form 990, Part X, Line 19

Escrow or custodial account liability

The amount of funds or other assets held in an escrow or custodial account for other individuals or organizations.

Source: Form 990, Part X, Line 21

Grants payable

The unpaid portion of grants and awards that the organization has committed to pay other organizations or individuals, whether or not the commitments have been communicated to the grantees.

Source: Form 990, Part X, Line 18

Loans payable to officers and disqualified persons

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. Section 501(c)(9) voluntary employees' beneficiary associations (VEBAs) must also report receivables due from their contributing employers and sponsoring organizations. Includes all amounts owed on secured and unsecured loans made to such persons. Does not include pledges or grants receivable.

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

Other liabilities

The total amount of all liabilities, including federal income taxes payable and secured or unsecured payables to related organizations.

Source: Form 990, Part X, Line 25

Secured mortgages and notes payable to unrelated third parties

The total amount of secured mortgages and notes payable to unrelated third parties that are secured by the organization's assets as of the end of the tax year.

Source: Form 990, Part X, Line 23

Tax-exempt bond liabilities

The amount of tax-exempt bonds (or other obligations) for which the organization has a direct or indirect liability which were either issued by the organization on behalf of a state or local governmental unit, or by a state or local governmental unit on behalf of the organization, and for which the organization has a direct or indirect liability. Tax-exempt bonds include state or local bonds and any obligations, including direct borrowing from a lender, or certificates of participation, the interest on which is excluded from the gross income of the recipient for federal income tax purposes.

Source: Form 990, Part X, Line 20

Unsecured notes and loans payable to unrelated third parties

The total amount of notes and loans that are payable to unrelated third parties but are not secured by the organization's assets.

Source: Form 990, Part X, Line 24