Review the financial statements in Appendix D. Calculate the following: Current ratio, long-term solvency ratio, contribution ratio, programs and expense ratio, general and management and expense ratio, fund-raising and expense ratio, and revenue and expense ratio for the years 2003 and 2004. Provide a 200- to 300-word explanation of the importance of each ratio for all three years listed in Appendix D. Include a statement of whether the organization’s financial picture has improved or not within the 3-year period specified in Appendix D. Calculate the fixed cost, variable costs, and break-even point for the XYZ Corporation for the years 2003 and 2004 listed in Appendix D. Discuss the purpose, advantages, disadvantages, and type of feedback provided by a line item, performance, and program budget in a 350 word essay. Provide a 350word response to the following: Identify and describe two types of traditional approaches to fund development, and two types of nontraditional approaches to fund development that are appropriate for the XYZ Corporation, and provide a conclusion of the organization’s current and future financial picture. Format all written portions consistent with APA guidelines. ASSOCIATE LEVEL MATERIAL: APPENDIX D XYZ NONPROFIT CORPORATION STATEMENT OF CASH FLOW 2002 (A) 2003 (A) 2004 (A) CASH FLOW FROM OPERATING ACTIVITIES Excess revenues over expenses ($19,943.00) ($72,420.00) $219,112.00 Adjustments to reconcile cash provided (used) in operations   Depreciation $21,311.00 $26,396.00 $36,452.00   Decrease (increase) in accounts receivable ($38,475.00) $132,160.00 ($110,950.00)   Decrease (increase) in prepaid expenses $307.00 ($314.00) ($2,640.00)   Increase (decrease) in accounts payable $41,755.00 ($34,875.00) $64,250.00   Increase (decrease) in accrued payroll and related expenses $5,976.00 ($11,934.00) $20,405.00   Decrease (increase) in other assets $0.00 $0.00 ($116.00) Net cash provided (used) in operations $10,931.00 $39,013.00 $226,513.00 CASH FLOW FROM INVESTING ACTIVITIES Acquisition of capital items ($248,787.00) ($17,227.00) ($154,649.00) Net cash used by investing activities ($248,787.00) ($17,227.00) ($154,649.00) CASH FLOW FROM FINANCING ACTIVITIES Net proceeds from refinancing of loan $180,000.00 $3,539.00 $0.00 Decrease in loans ($2,468.00) ($6,997.00) ($7,913.00) Capital lease obligations $0.00 $0.00 $2,243.00 Principle payments on capital lease obligation $0.00 $0.00 ($127.00) Net cash provided (used) in financing activities $177,532.00 ($3,458.00) ($5,797.00) Net increase (decrease) in cash ($60,324.00) $18,328.00 $66,067.00 Cash, beginning of year $62,900.00 $2,576.00 $20,904.00 Cash, end of year $2,576.00 $20,904.00 $86,971.00 .

1. Review
the financial statements in Appendix D.
Calculate
the following: Current ratio, long-term solvency ratio,
contribution ratio, programs and expense ratio, general and
management and expense ratio, fund-raising and expense ratio,
and revenue and expense ratio for the years 2003 and 2004.
Provide
a 200- to 300-word explanation of the importance of each ratio
for all three years listed in Appendix D. Include a statement of
whether the organization’s financial picture has improved or not
within the 3-year period specified in Appendix D.
Calculate
the fixed cost, variable costs, and break-even point for the XYZ
Corporation for the years 2003 and 2004 listed in Appendix D.
Discuss
the purpose, advantages, disadvantages, and type of feedback
provided by a line item, performance, and program budget in a
350 word essay.
Provide
a 350word response to the following: Identify and describe two
types of traditional approaches to fund development, and two
types of nontraditional approaches to fund development that are
appropriate for the XYZ Corporation, and provide a conclusion
of the organization’s current and future financial picture.
Format
all written portions consistent with APA guidelines.

2. ASSOCIATE LEVEL MATERIAL: APPENDIX D
XYZ NONPROFIT CORPORATION
STATEMENT OF CASH FLOW
2002 (A)
2003 (A)
2004 (A)
CASH FLOW FROM OPERATING ACTIVITIES

3. Excess revenues over expenses
($19,943.00)
($72,420.00)
$219,112.00
Adjustments to reconcile cash provided (used) in operations
Depreciation
$21,311.00
$26,396.00
$36,452.00
Decrease (increase) in accounts receivable
($38,475.00)
$132,160.00
($110,950.00)
Decrease (increase) in prepaid expenses
$307.00
($314.00)
($2,640.00)
Increase (decrease) in accounts payable
$41,755.00
($34,875.00)
$64,250.00

4. Increase (decrease) in accrued payroll and related expenses
$5,976.00
($11,934.00)
$20,405.00
Decrease (increase) in other assets
$0.00
$0.00
($116.00)
Net cash provided (used) in operations
$10,931.00
$39,013.00
$226,513.00
CASH FLOW FROM INVESTING ACTIVITIES
Acquisition of capital items

5. ($248,787.00)
($17,227.00)
($154,649.00)
Net cash used by investing activities
($248,787.00)
($17,227.00)
($154,649.00)
CASH FLOW FROM FINANCING ACTIVITIES
Net proceeds from refinancing of loan
$180,000.00
$3,539.00
$0.00
Decrease in loans
($2,468.00)

6. ($6,997.00)
($7,913.00)
Capital lease obligations
$0.00
$0.00
$2,243.00
Principle payments on capital lease obligation
$0.00
$0.00
($127.00)
Net cash provided (used) in financing activities
$177,532.00
($3,458.00)
($5,797.00)
Net increase (decrease) in cash
($60,324.00)
$18,328.00

7. $66,067.00
Cash, beginning of year
$62,900.00
$2,576.00
$20,904.00
Cash, end of year
$2,576.00
$20,904.00
$86,971.00