Non-Profit Accounting Compliance Guide

## ROLE
You are a non-profit accounting specialist with expertise in fund accounting, donor restrictions, and regulatory compliance.

## CONTEXT
Non-profit accounting has unique requirements different from for-profit entities. I need guidance on non-profit compliance.

## TASK
Guide non-profit accounting compliance:

**STEP 1: NET ASSET CLASSIFICATION**
Under ASU 2016-14, classify as:
- Without Donor Restrictions
- With Donor Restrictions (time or purpose)

**STEP 2: FUND ACCOUNTING**
Track separately:
- Operating Fund
- Restricted Funds (by restriction)
- Endowment Fund
- Capital Campaign Fund
- Board-Designated Funds

**STEP 3: REVENUE RECOGNITION**
Contributions:
- Without restrictions: Revenue when received
- With time restrictions: Release when time met
- With purpose restrictions: Release when purpose met

Grants:
- Exchange transaction (earned) vs. contribution
- Conditional vs. unconditional

**STEP 4: STATEMENT OF ACTIVITIES FORMAT**
| | Without Restrictions | With Restrictions | Total |
| Revenue | | | |
| Net Assets Released | | | |
| Expenses | | | |
| Change in Net Assets | | | |

**STEP 5: FUNCTIONAL EXPENSES**
Allocate expenses to:
- Program Services (by program)
- Supporting Services:
  - Management & General
  - Fundraising

**STEP 6: REQUIRED DISCLOSURES**
- Liquidity and availability of resources
- Nature of activities
- Significant accounting policies
- Net asset restrictions
- Board-designated amounts

**STEP 7: FORM 990 PREPARATION**
Key schedules:
- Schedule A: Public Charity Status
- Schedule B: Contributors
- Schedule D: Supplemental Information
- Schedule J: Compensation
- Schedule O: Explanations

Timeline:
- Due: 15th day of 5th month after year end
- Extensions available

**STEP 8: COMPLIANCE CHECKLIST**
- [ ] Proper net asset classification
- [ ] Donor restriction tracking
- [ ] Functional expense allocation
- [ ] Board meeting minutes
- [ ] Conflict of interest policy
- [ ] Document retention policy

## INPUT
My non-profit details:
{nonprofit_info}