# INSTRUCTIONS FOR COMPLETING {#instructions-for-completing .Style-Heading-1-+-Arial}

# NONPROFIT ORGANIZATION {#nonprofit-organization .Style-Heading-1-+-Arial}

#  ANNUAL REPORT OF OPERATIONS AND AID {#annual-report-of-operations-and-aid .Style-Heading-1-+-Arial}

# TO FEDERAL LAND MANAGEMENT AGENCY(IES) {#to-federal-land-management-agencyies .Style-Heading-1-+-Arial}

## 

## INTRODUCTION

The following instructions have been developed to assist in preparing
the Annual Report of Operations and Aid ("Annual Report") to a Federal
Land Management Agency ("FLMA"). The Annual Report of Operations relates
to information as reported on Internal Revenue Service ("IRS") Form 990
for the most recently completed fiscal year. The Report of Aid
represents amounts the association donated during the fiscal year. This
does not include moneys set aside for aid projected but not yet
delivered. All figures on the report must be rounded to the nearest
dollar.

*The Annual Report is due annually on March 31 and should be based on
the association's most recently completed fiscal year. Each nonprofit
should submit a completed Annual Report, along with a copy of the
organization's IRS Form 990 or 990EZ (990PF or 990T if applicable), and
a copy of the audited financial statements (for those associations with
revenue of \$1,000,000 or more), reviewed financial statements (for
those associations with gross revenue of \$250,000 to \$1,000,000), or
compiled financial statements (for those association's with gross
revenue under \$250,000). Organizations would also submit a separate
brief narrative of the year's major accomplishments for each federal
agency with which they partner.*

### General:

In the spaces indicated provide the Organization Name, Fiscal Year
Ending Date for which the Reports of Operations and Aid are being
submitted and a description of the organization's basic activity
(pursuant to its exempt status). Standard names for the Organization's
basic activity have been provided. The nonprofit should check the name,
or names that apply to its operations.

## STATEMENT OF PROGRAM SERVICES -- OPERATIONS INSTRUCTIONS

The Nonprofit Organization reports all Revenues and Expenses that the
Organization incurs pursuing its non-exempt purpose in service to a
particular Federal Land Management Agency (FLMA) on the Statement of
Program Services -- Operations (Statement-Ops). The statement-ops has
six columns. Four columns have been provided to report revenue and
expenses for each FLMA served, a fifth column is provided to report
revenue and

expenses for any Non-Federal Agency(ies), (State, Local, or Municipal,
e.g.) served; and the sixth column is the total of all revenue and
expenses for all agencies served. The Total Column should agree with the
appropriate revenue and expenses reported on Parts I and II of the
Organization's Internal Revenue Service ("IRS") Form 990. The nonprofit
completing the report should label each column for the FLMA served.

### Revenue:

> **1a. [Sales of Interpretive Materials]{.smallcaps}:** Gross revenue
> from the sales of interpretive materials including print and non-print
> items such as books, posters, postcards, audio and video tapes,
> theme-related sales items and products of interpretive demonstrations
> should be reported on line 1a.
>
> **1b. [Sales of Visitor Convenience Items]{.smallcaps}:** Gross
> revenue from visitor convenience items sold under concession permits
> should be reported on line 1b.
>
> **1c. [Sales-Other]{.smallcaps}:** All other revenue from the sale of
> inventory that is not from the Sale of Interpretive Items or from the
> Sale of Visitor Convenience items should be reported as "Other" on
> line 1c.
>
> **2. [Cost of Goods Sold]{.smallcaps}:** The costs of all merchandise
> sold for all interpretive material, visitor convenience or other items
> held in inventory pursuant to the organizations tax-exempt purpose.
>
> **3. [Gross Profit]{.smallcaps}:** Subtract the cost of goods sold,
> line 2, from the Total Revenue, line 1 and report the difference as
> Gross Profit on line 3.
>
> **4. [Program Service Revenue]{.smallcaps}:** This is revenue that is
> related to the organization's tax-exempt purpose that is not related
> to the sale of inventory.

### Other Income:

> **5a. DONATIONS [from Outside Sources]{.smallcaps}:** Report
> contributed funds, equipment and services from individuals,
> foundations, corporations and other sources. Include honor system
> trail guide donations in this category. These should be reported on
> line 5a.
>
> **5b. MEMBERSHIP:** Report revenues received from memberships in
> cooperating associations on line 5b.
>
> **5c. [INTERPRETIVE/Cooperative Programs]{.smallcaps}:** Revenue
> derived from interpretive/cooperative programs operated by the
> association is included in this category. This includes programs such
> as audio tours; interpretive tours/excursions, field seminar programs
> etc. are reported on line 5c.
>
> **5d. OTHER:** Revenues not covered in other categories such as
> interest income or royalties are reported on line 5d.
>
> **6. [Total Net Revenue]{.smallcaps}:** Add lines 3, 4 and 5a, b, c,
> and d. The Organization completing the report should use its best
> judgment in posting revenue and or expenses to lines 1 through 5 after
> taking into account the instructions provided for those lines.
> **[Total Net Revenue should agree with Part I, Line 12 of the
> Organization's IRS Form 990.]{.underline}**

### Expenses:

> **7. [Program Services Operating Activities]{.smallcaps}:** Costs
> related to activities conducted which form the basis of the
> organization's tax exempt purpose**.** For example, a cooperating
> association tax exempt purpose may be to assist with the interpretive,
> educational, historical and scientific mission of the National Park
> Service. In pursuing this mission the association may operate a retail
> bookstore that procures and sells educational materials. Expenses such
> as personnel and salary costs directly related to operating the
> bookstore should be considered as program services expenses.
> Nonprofits that service federal agencies may differ in mission, in
> size or in structure. This can impact on the way costs are incurred
> and reported. It may not be immediately obvious whether certain costs
> are program service or administrative. In those instances the prudent
> judgment of the organization's financial managers or the advice of the
> organization's auditors or accountants should be used. In the case of
> personnel and salary costs that are also considered donations to the
> FLMA, appropriate agency managers should be consulted. **[These
> expenses are reported in Part II, Column B of the Organization's IRS
> Form 990, and are the sum of lines 23 through 43d.]{.underline}**
>
> **8. [Management and General Expenses]{.smallcaps}:** Report the
> organization's expenses that result from the overall function and
> management rather than the direct conduct of the program services
> (exempt activities). These are normally what are called General and
> Administrative, Principal Office or Headquarters expenses **however
> they would exclude all costs related to fundraising**. Examples of
> Management and General Expenses would be salaries and expenses of the
> chief officer of the organization, and that officer's direct staff,
> expenses related to the Board of Directors for the organization,
> office management, personnel, accounting, legal services, insurance,
> utility and occupancy costs. Nonprofits that service FLMAs may differ
> in mission, in size or in structure. This can impact on the way costs
> are incurred and reported. It may be appropriate for certain indirect
> expenses to be allocated to program services. The regulations for
> preparing IRS Form 990 allow for such allocations. If the IRS Form 990
> is prepared with these allocations from management and general
> expenses to program services expenses then the **Statement** should
> also be prepared with the allocations consistent with the IRS Form
> 990. In those instances the prudent judgment of the organization's
> financial managers or the advice of the organizations auditors or
> accountants should be used. **[These expenses are reported in Part II,
> Column C of the Organization's IRS Form 990 on line 44.]{.underline}**
>
> **9. [Fundraising Expenses]{.smallcaps}:** Report the total expenses
> incurred in soliciting contributions, gifts, grants, etc. Fundraising
> expenses would result from activities that include publicizing and
> conducting fundraising campaigns; soliciting bequests and grants from
> foundations or other organizations; participating in federated
> fundraising campaigns; preparing and distributing fundraising manuals,
> instructions or other materials; conducting special events to raise
> funds. [**These expenses are reported in Part II, Column D of IRS Form
> 990 on line 44.**]{.underline}
>
> **10. [Total Operating Expenses]{.smallcaps}:** The total of Lines 7,
> 8 and 9.
>
> **11. [Excess (Deficit) before Donations]{.smallcaps}:** Subtract Line
> 10 from Line 6. This would represent the excess or deficit the
> nonprofit has generated from annual operations. (In some organizations
> this amount represents resources that are appropriated for the FLMA as
> future donations.)

12. **[Donations and Other Grants or Allocations Made to the Federal
    Agency]{.smallcaps}:** Report amounts paid or in-kind gifts
    contributed to the Federal Agency or payments made on behalf of the
    Federal Agency for goods and services delivered to the Federal
    Agency. **These payments would be reported in Part II, Column B,
    Line 22 of the Organization's IRS Form 990.**

13. **[Excess (Deficit) for the Year]{.smallcaps}:** Subtract Line 12
    from Line 11. The amount reported on this Line should agree with
    Part 1, Line 18 of the Organizations 990.

## 

## STATEMENT OF FINANCIAL AID INSTRUCTIONS

*The Nonprofit Organization reports as financial aid all direct payment
for goods and services on behalf of the Federal Land Management Agency
("FLMA") and all operating expenses incurred in pursuing the
organization's tax- exempt purpose on behalf of the FLMA. This Statement
has six columns: Four columns have been provided to report financial aid
for each FLMA served, a fifth column is provided to report financial aid
for any NON-FEDERAL AGENCY(IES), (State, Local, or Municipal, e.g.))
served. The sixth column is the TOTAL of all financial aid for all
agencies served. The TOTAL Column should agree with the appropriate
expenses reported on Part II of the Organization's IRS Form 990 (the
specific Parts, Columns and Lines of the 990 are given in the
instructions below). The Statement is divided into three sections: I.
Details of grants and allocations, II. Program services expenses, and
III. Total aid.*

**[I. [Details of Grants and Allocations:]{.underline}]{.smallcaps}**

1.  **[Interpretation]{.smallcaps}.** Donations of cash or goods and
    services funded by the nonprofit in support of interpretive programs
    and projects. Examples include funds donated for special
    interpretive events, such as a lecture series; support of the FLMA's
    environmental education program (supplies); donation of reproduction
    uniforms to a historic site; donation of museum object(s) for an
    exhibit; donation of books for a FLMA's library, for visiting
    dignitaries, or for use in seasonal training; donations of wayside
    exhibits; donations of video equipment, cameras, computers, for use
    by the interpretive division; travel support for interpretive
    training (airline tickets, or other travel related payments in
    support of lodging and per diem costs for attendance at interpretive
    workshops, conferences); and similar aid.

2.  **[Research]{.smallcaps}**. Direct grants to researchers for FLMA
    related project(s) or funds donated to Federal Agency in support of
    specific research project(s).

3.  **[Free Publications.]{.smallcaps}** Organization's publications,
    such as trail guides, that are published to be distributed to the
    public free of charge. This includes the cost of honor system trail
    guides. (Report the actual cost of production, including the
    salaries and benefits of staff directly involved.)

4.  **[Structures/Facilities Other than Sales Areas.]{.smallcaps}** This
    category includes capital improvements constructed at the expense of
    the not-for- profit organization on federal land.

The critical factor in determining how to report the cost of a capital
improvement is who derives primary benefit from the completed project.
If the structure is being used solely or primarily by a FLMA, (example:
visitor center), the total cost (including planning, design and project
management expenses) is reported as aid as funds are expended. This
would include all improvement costs even if an association received some
benefit from those improvements. For example, even though a nonprofit
might have a sales outlet in a visitor center and therefore receive an
ongoing benefit, the primary purpose of the building is for FLMA visitor
contact and interpretation.

> Funds spent to construct or renovate structures used primarily by the
> organization in its operations (examples: employee housing; warehouse;
> offices) are not reportable as aid except in instances where portions
> of these improvements achieve a FLMA goal such as building
> stabilization, historic preservation, operating efficiencies for the
> FLMA, or resource protection (e.g. relocation of facilities away from
> crowded areas or sensitive resources).
>
> In these instances, the portion of expenditures relating to FLMA goals
> is reportable as aid.
>
> Expenses for capital improvements that qualify as aid may be reported
> during the course of construction or when the facility is completed.
> *\[Further guidance for donations for recognizing capital improvements
> may be found in FLMA policy documents and agreements.\]*

5.  **[Sales Area Construction and Redesign.]{.smallcaps}** A
    nonprofit's sales areas may serve a dual purpose: selling
    interpretive materials and providing visitors with interpretive
    information. In recognition of this dual purpose, 50% of an
    association's direct cost for the construction or redesign of
    association sales areas is reportable as aid.

6.  **[Pre-Publication Expenses]{.smallcaps}.** When the nonprofit
    publishes materials at the request of the FLMA, they should report
    as aid any pre-publication expenses that are not included as the
    cost of the book carried in inventory. Costs such as writing,
    editing, photography, and other pre-production costs are reported as
    aid unless these costs are included in the book's inventory value on
    the balance sheet.

7.  **[Other]{.smallcaps}.** Report any other aid that is not
    appropriately reported in other categories. When "other" category
    exceeds 10% of gross aid for a given fiscal year, provide
    explanatory notes on back of annual report.

8.  **[Total]{.smallcaps}**. Totals of lines 1 through 7. This total
    should agree with the amount reported on the organization's IRS Form
    990, Part II, Column B, Line 22.

**[II. [Program Service Expenses:]{.underline}]{.smallcaps}**

9.  **[From Operating Activities]{.smallcaps}.** This is defined as
    those costs such as personnel and salary costs that the organization
    incurs as a result of conducting its primary activity or tax-exempt
    purpose. These expenses are recorded on the organizations IRS Form
    990, Part II, Column B, including Lines 23 to 43e. These expenses
    are also reported on Line 7 of the *Nonprofit Organization Annual
    Report\--Program Services Statement of Operations*.

**III. [[Total Aid:]{.underline}]{.smallcaps}**

10. **Total.** The sum of Lines 8 and 9. This total should agree with
    Part II, Line 44, Column B of the organization's IRS Form 990.

11. **T[otal Net Revenue.]{.smallcaps}** This would be the amount
    reported on the Organization's Statement of Program Services -
    Operations -- Program Services Line 6 and should agree with the
    amount reported on Part I, Line 12 of the organizations IRS Form
    990.

12. **[% of Aid to Net Revenue.]{.smallcaps}** Line 11 divided by Line
    12.

## STATEMENT OF NON-FINANCIAL 

## \[IN-KIND\] AID INSTRUCTIONS

*In addition to operating a program on behalf of a Federal Land
Management Agency ("FLMA") or paying directly for goods or services on
behalf of FLMA, the Non-Profit organization might also provide certain
non-financial services (also referred to as "in-kind" service) to or on
behalf of a FLMA. The nonprofit would report its "non-financial" aid on
the Statement of Non-Financial Aid). This report has six columns. Four
columns have been provided to report those items of non-financial
support for FLMAs served, a fifth column is provided to report
non-financial aid for any Non-Federal Agency(ies), (State, Local, or
Municipal, e.g.) served; and the sixth column is the TOTAL of all
non-financial aid for all agencies served.*

*Suggested categories for certain items of non-financial aid are
provided below. However, because there are services that can be unique
to the nonprofit there is provision to report for those "unique
services".*

### Reporting of In-Kind Aid:

1.  **[Educational Contact Hours:]{.smallcaps}** These statistics would
    be based on one (1) program hour times the number of program
    participants.

2.  **[Visitor Contact Hours]{.smallcaps}:** Based as much as possible
    on payroll hours of staff provided at visitor contact locations
    (i.e., visitor centers.)

3.  **[Pieces of Free Literature Dispensed:]{.smallcaps}** Actual counts
    of all items of free literature produced that are made available to
    the public.

4.  **[\# ITEMS Sold:]{.smallcaps}** Per unit counts of interpretive and
    educational products sold for the benefit of the FLMA.

5.  **[\# VOLUNTEER Hours]{.smallcaps}:** Actual volunteer hours spent
    in service to the FLMA by volunteers for the fiscal year and also
    hours spent soliciting the aid of volunteers. \[The organization or
    FLMA with which the volunteer has a signed volunteer agreement is
    the entity that should record and report these hours.\]

6.  **[Other Services:]{.smallcaps}** Other statistical information that
    the organization would deem as contributing to the mission and
    objectives of the FLMA**.** Each item in this category should be
    briefly described.

# 

## STATEMENT OF FUNDS RECEIVED AND AID DISBURSED AS AN AGENT FOR OTHER ENTITIES INSTRUCTIONS

*There are instances where the Nonprofit Organization receives and
disburses funds as an agent, trustee or intermediary on behalf of a
Federal Land Management Agency in support of a program of the Agency.
The distinguishing feature of these transactions is the extent of
discretion that the nonprofit has over the use of the assets that it
holds on behalf of the Agency. If it has little or no discretion,
Generally Accepted Accounting Principles require that these types of
transactions be treated as increases to assets and liabilities when
received and decreases to assets and liabilities when disbursed. These
funds represent aid that should be reported on the"Statement of Funds
Received and Aid Disbursed as an Agent for Other Entities".*

*This Statement has six columns. Four columns have been provided to
report financial aid for each FLMA served by the organization s, a fifth
column is provided to report financial aid for any NON-FEDERAL
AGENCY(IES), (State, Local, or Municipal, e.g.)) served. The sixth
column is the TOTAL of all financial aid for all agencies served.*

*The statement is divided in o two sections, Section I - Funds that were
received in the year, and Section II for aid that has been disbursed in
the year to the FLMA.*

**[[I. Funds Received during the Year]{.smallcaps}:]{.underline}**

Any funds received in the year that meets the criteria of Financial
Accounting Standards Statement 136 - (FAS 136) requiring that the funds
received be accounted for as increases to assets and liabilities on the
association's balance sheet should be reported here. The amounts
reported here represent new funds received and not previously reported

**[[II. Aid Disbursed during the Year]{.smallcaps}:]{.underline}**

Any disbursements made from funds received and recorded under the
criteria of FAS 136 as decreases to assets and liabilities to the
Nonprofit Organization's assets and liabilities would be reported here.
The amounts reported here represent disbursements that were actually
made in the current year and not previously reported.

**Nonprofit Organization**

**Report to Federal Land Management Agency**

**[Statement of Program Services---Operations]{.smallcaps}**

Organization:

> Cooperating Association/Interpretive Association Selling Educational
> Materials
>
> Friends Group-Fundraising
>
> Membership Organization
>
> Institute/Field School
>
> Other\_\_\_\_\_\_\_\_\_\_\_\_\_

Fiscal Year End:      

Program Services:      

+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| FEDERAL AGENCY SERVED:      |     |     |    |     |   | Ot  |   | To  |
|                             |     |     |    |     |   | her |   | tal |
| **Line \#                   |     |     |    |     |   | Ag  |   | Ag  |
| [Revenue]{.smallcaps}**     |     |     |    |     |   | enc |   | enc |
|                             |     |     |    |     |   | ies |   | ies |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 1.  Sales                   |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| > a\. Interpretive          |     |     |    |     |   |     |   |     |
| > Materials                 |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| > b\. Visitor Convenience   |     |     |    |     |   |     |   |     |
| > Items                     |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| > c\. Other                 |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| > [Total]{.smallcaps}       |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 2.  Cost of Goods Sold      |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 3.  Gross Profit            |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 4.  Program Service revenue |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 5.  Other income            |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| > a\. Donations from        |     |     |    |     |   |     |   |     |
| > Outside Sources           |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| > b\. Membership Income     |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| > c\.                       |     |     |    |     |   |     |   |     |
| > Interpretive/Cooperative  |     |     |    |     |   |     |   |     |
| > Programs                  |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| > d\. Other                 |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| > [Total]{.smallcaps}       |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 6.  **[Total Net            |     |     |    |     |   |     |   |     |
|     Revenue]{.smallcaps}**  |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| >                           |     |     |    |     |   |     |   |     |
|  **[Expenses]{.smallcaps}** |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 7.  Program Services        |     |     |    |     |   |     |   |     |
|     Operating Activities    |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 8.  Management and General  |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 9.  Fundraising             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 10. **[Total Operating      |     |     |    |     |   |     |   |     |
|     Expenses]{.smallcaps}** |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 11. **[Excess (Deficit)     |     |     |    |     |   |     |   |     |
|     Before                  |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|    Donations]{.smallcaps}** |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 12. D                       |     |     |    |     |   |     |   |     |
| onations/grants/allocations |     |     |    |     |   |     |   |     |
|     made to Federal Agency  |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 13. **[Excess (Deficit) for |     |     |    |     |   |     |   |     |
|     the Year]{.smallcaps}** |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+

**[Statement of Financial Aid]{.smallcaps}**

+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| FEDERAL AGENCY SERVED:      |     |     |    |     |   | Ot  |   | To  |
|                             |     |     |    |     |   | her |   | tal |
| **Line \#**                 |     |     |    |     |   | Ag  |   | Ag  |
|                             |     |     |    |     |   | enc |   | enc |
|                             |     |     |    |     |   | ies |   | ies |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| **I. Detail of grants and   |     |     |    |     |   |     |   |     |
| allocations (Col. B, Line   |     |     |    |     |   |     |   |     |
| 22 Form 990)**              |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 1.  Interpretation          |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 2.  Research                |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 3.  Free publications       |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 4.  Structures and/or       |     |     |    |     |   |     |   |     |
|     facilities other than   |     |     |    |     |   |     |   |     |
|     sales areas             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 5.  Sales area construction |     |     |    |     |   |     |   |     |
|     and redesign            |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 6.  Pre-publication         |     |     |    |     |   |     |   |     |
|     expenses                |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 7.  Other                   |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| > a\.                       |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| > b\.                       |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| > c\.                       |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| > d\.                       |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| > **Total**                 |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 8.  **Total Financial Aid** |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
| **(Column B, Line 22, Form  |     |     |    |     |   |     |   |     |
| 990)**                      |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| **II. Program services      |     |     |    |     |   |     |   |     |
| expenses**                  |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 9.  Program                 |     |     |    |     |   |     |   |     |
|     service-operating       |     |     |    |     |   |     |   |     |
|     activities-Part II,     |     |     |    |     |   |     |   |     |
|     Column B-sum of lines   |     |     |    |     |   |     |   |     |
|     23-43e, Form 990        |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| **[III. Total aid as a % of |     |     |    |     |   |     |   |     |
| net revenue]{.underline}**  |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 10. **TOTAL AID (Total      |     |     |    |     |   |     |   |     |
|     Lines 8&9)**            |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 11. **TOTAL NET REVENUE**   |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
| **(Program                  |     |     |    |     |   |     |   |     |
| Services-Statement of       |     |     |    |     |   |     |   |     |
| Operations Line 6)**        |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+
| 12. **% AID to NET          |     |     |    |     |   |     |   |     |
|     REVENUE**               |     |     |    |     |   |     |   |     |
|                             |     |     |    |     |   |     |   |     |
| **(Line 10 divided by Line  |     |     |    |     |   |     |   |     |
| 11)**                       |     |     |    |     |   |     |   |     |
+-----------------------------+-----+-----+----+-----+---+-----+---+-----+

**[Statement of Non-Financial Aid]{.smallcaps}**

+----------------------------+-----+------+----+------+---+-----+---+-----+
| FEDERAL AGENCY SERVED:     |     |      |    |      |   | Ot  |   | To  |
|                            |     |      |    |      |   | her |   | tal |
| **Line \#**                |     |      |    |      |   | Ag  |   | Ag  |
|                            |     |      |    |      |   | enc |   | enc |
|                            |     |      |    |      |   | ies |   | ies |
+----------------------------+-----+------+----+------+---+-----+---+-----+
| 1.  Educational contact    |     |      |    |      |   |     |   |     |
|     hours                  |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
+----------------------------+-----+------+----+------+---+-----+---+-----+
| 2.  Visitor contact hours  |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
+----------------------------+-----+------+----+------+---+-----+---+-----+
| 3.  Number of pieces of    |     |      |    |      |   |     |   |     |
|     free literature        |     |      |    |      |   |     |   |     |
|     produced               |     |      |    |      |   |     |   |     |
+----------------------------+-----+------+----+------+---+-----+---+-----+
| 4.  Number of items sold   |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
+----------------------------+-----+------+----+------+---+-----+---+-----+
| 5.  Number of volunteer    |     |      |    |      |   |     |   |     |
|     hours managed          |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
+----------------------------+-----+------+----+------+---+-----+---+-----+
| 6.  Other unique services  |     |      |    |      |   |     |   |     |
+----------------------------+-----+------+----+------+---+-----+---+-----+
| > a\.                      |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
+----------------------------+-----+------+----+------+---+-----+---+-----+
| > b\.                      |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
+----------------------------+-----+------+----+------+---+-----+---+-----+
| > c\.                      |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
+----------------------------+-----+------+----+------+---+-----+---+-----+
| > d\.                      |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
+----------------------------+-----+------+----+------+---+-----+---+-----+
| > e\.                      |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
|                            |     |      |    |      |   |     |   |     |
+----------------------------+-----+------+----+------+---+-----+---+-----+

**[Funds Received and Aid Disbursed]{.smallcaps}**

as an Agent for Other Entities

+-------------------------------+-----+-----+-----+-----+---+-----+---+-----+
| FEDERAL AGENCY SERVED:        |     |     |     |     |   | Ot  |   | To  |
|                               |     |     |     |     |   | her |   | tal |
| **Line \#**                   |     |     |     |     |   | Ag  |   | Ag  |
|                               |     |     |     |     |   | enc |   | enc |
|                               |     |     |     |     |   | ies |   | ies |
+-------------------------------+-----+-----+-----+-----+---+-----+---+-----+

+-------------------------------+-----+-----+-----+-----+---+-----+---+-----+
| I.  **Funds received during   |     |     |     |     |   |     |   |     |
|     the year**                |     |     |     |     |   |     |   |     |
+-------------------------------+-----+-----+-----+-----+---+-----+---+-----+
|                               |     |     |     |     |   |     |   |     |
+-------------------------------+-----+-----+-----+-----+---+-----+---+-----+
| II. **Aid disbursed during    |     |     |     |     |   |     |   |     |
|     the year**                |     |     |     |     |   |     |   |     |
+-------------------------------+-----+-----+-----+-----+---+-----+---+-----+