FURP.ORG / PUBLIC DATA EXPLORER

FRIENDS OF THE PITTSBURGH FISHER HOUSE INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF THE PITTSBURGH FISHER HOUSE INC (EIN 46-0881237)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-11-15
IRS object ID
201633209349303273
Schema version
2015v2.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2016-11-15T09:01:37-06:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN460881237EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF THE PITTSBURGHBusinessNameLine1Txt
Business Name Line2FISHER HOUSE INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt
Phone4126944374PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13945 FORBES AVENUE SUITE 240AddressLine1Txt
CityPITTSBURGHCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15213ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHARLES K JOHNSTONPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4126944374PhoneNum
Signature2016-11-11SignatureDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES W BRUDERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12721 STEINER STREETAddressLine1Txt
CityPITTSBURGHCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15227ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$195,041GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PITTSBURGHFISHERHOUSE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2012FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionFRIENDS OF THE PITTSBURGH FISHER HOUSE, INC. IS DEDICATED TO FINANCIAL, VOLUNTEER AND EMOTIONAL SUPPORT FOR THE PITTSBURGH FISHER HOUSE BUILT BY THE FISHER FOUNDATION TO SUPPORT AMERICA'S MILITARY IN THEIR TIME OF NEED BY PROVIDING "A HOME AWAY FROM HOME" THAT ENABLES FAMILY MEMBERS TO BE CLOSE TO A LOVED ONE AT THE MOST STRESSFUL TIME -- DURING HOSPITALIZATION FOR AN ILLNESS, DISEASE OR INJURY.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$100,899PYContributionsGrantsAmt
CY Contributions Grants$193,998CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$1,043CYInvestmentIncomeAmt
PY Other Revenue$395PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$101,294PYTotalRevenueAmt
CY Total Revenue$195,041CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$5,709CYTotalFundraisingExpenseAmt
PY Other Expenses$28,097PYOtherExpensesAmt
CY Other Expenses$55,452CYOtherExpensesAmt
PY Total Expenses$28,097PYTotalExpensesAmt
CY Total Expenses$55,452CYTotalExpensesAmt
PY Revenues Less Expenses$73,197PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$139,589CYRevenuesLessExpensesAmt
Total Assets BOY$177,377TotalAssetsBOYAmt
Total Assets EOY$316,966TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$177,377NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$316,966NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFRIENDS OF THE PITTSBURGH FISHER HOUSE, INC. IS DEDICATED TO FINANCIAL, VOLUNTEER AND EMOTIONAL SUPPORT FOR THE PITTSBURGH FISHER HOUSE BUILT BY THE FISHER FOUNDATION TO SUPPORT AMERICA'S MILITARY IN THEIR TIME OF NEED BY PROVIDING "A HOME AWAY FROM HOME" THAT ENABLES FAMILY MEMBERS TO BE CLOSE TO A LOVED ONE AT THE MOST STRESSFUL TIME -- DURING HOSPITALIZATION FOR AN ILLNESS, DISEASE OR INJURY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$43,397ExpenseAmt
DescPROVIDING FINANCIAL, VOLUNTEER AND EMOTIONAL SUPPORT FOR THE PITTSBURGH FISHER HOUSE BUILT BY THE FISHER FOUNDATION TO SUPPORT AMERICA'S MILITARY IN THEIR TIME OF NEED BY PROVIDING "A HOME AWAY FROM HOME" THAT ENABLES FAMILY MEMBERS TO BE CLOSE TO A LOVED ONE AT THE MOST STRESSFUL TIME -- DURING HOSPITALIZATION FOR AN ILLNESS, DISEASE OR INJURY. THIS MISSION RECOGNIZES THE SPECIAL SACRIFICES OF OUR MEN AND WOMEN IN UNIFORM AND THEIR FAMILIES AND THE HARDSHIPS OF MILITARY SERVICE BY MEETING A HUMANITARIAN NEED BEYOND THAT NORMALLY PROVIDED BY THE DEPARTMENTS OF DEFENSE AND VETERANS AFFAIRS.Desc
Total Program Service Expenses$43,397TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBARRY P COX TREASURERPersonNm
Phone4126944374PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13945 FORBES AVE 240AddressLine1Txt
CityPITTSBURGHCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15213ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JAMES W BRUDER
BOARD CHAIRMYes (X)Yes (X)$0$0$0
CHARLES K JOHNSTON
PRESIDENTYes (X)Yes (X)$0$0$0
NICHOLAS D KRAWEC
SECRETARYYes (X)Yes (X)$0$0$0
JAMES R WHICKER
ASSISTANT SEYes (X)Yes (X)$0$0$0
JACK MCMAHON
VP OF MARKETYes (X)Yes (X)$0$0$0
MARY ELLEN AUSTIN
VP OF DEVELOYes (X)Yes (X)$0$0$0
JOHN J CORDER
COMMUNITY OUYes (X)Yes (X)$0$0$0
BARRY P COX
TREASURERYes (X)Yes (X)$0$0$0
ANDREW KRULL
ASSISTANT TRYes (X)Yes (X)$0$0$0
HENRY R MANELLA
3-YEAR TRUSTYes (X)$0$0$0
MICHAEL E MCCARTHY
2-YEAR TRUSTYes (X)$0$0$0
BRIAN KAMINSKI
1-YEAR TRUSTYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$193,998AllOtherContributionsAmt
Total Contributions$193,998TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,043TotalRevenueColumnAmt
Related Or Exempt Func Income$1,043RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$195,041TotalRevenueColumnAmt
Related Or Exempt Func Income$1,043RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,387TotalAmt
Management And General$3,387ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$26,551TotalAmt
Program Services$20,842ProgramServicesAmt
Fundraising$5,709FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$674TotalAmt
Management And General$674ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,137TotalAmt
Program Services$3,137ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,650TotalAmt
Management And General$1,650ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FOOD AND HOUSEHOLD ITEMS$16,491$16,491
PREPARED FOOD & CATERING$2,660$2,660
OTHER ADMIN EXPENSES$485$485
FACILITY EXPENSES$267$267

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$150TotalAmt
Management And General$150ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$55,452TotalAmt
Program Services$43,397ProgramServicesAmt
Management And General$6,346ManagementAndGeneralAmt
Fundraising$5,709FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$177,377BOYAmt
EOY$316,966EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$177,377BOYAmt
EOY$316,966EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$177,377BOYAmt
EOY$316,966EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$177,377BOYAmt
EOY$316,966EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$177,377BOYAmt
EOY$316,966EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$139,589ReconcilationRevenueExpnssAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$13,235CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$109,192CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$100,899CurrentTaxYearMinus1YearAmt
Current Tax Year$193,998CurrentTaxYearAmt
Total$417,324TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$13,235CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$109,192CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$100,899CurrentTaxYearMinus1YearAmt
Current Tax Year$193,998CurrentTaxYearAmt
Total$417,324TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$417,324PublicSupportTotal170Amt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$2,035CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$395CurrentTaxYearMinus1YearAmt
Total$2,430TotalAmt
FieldValueIRS element (for citing)
Total Support$419,754TotalSupportAmt
Gross Receipts Rltd Activities$1,043GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99420PublicSupportCY170Pct
Public Support PY1700.98920PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationOTHER INCOME 2,430ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Rev Etc Audited Fincl Stmt$195,041TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$195,041RevenueSubtotalAmt
Total Revenue Per Form990$195,041TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$55,452TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$55,452ExpensesSubtotalAmt
Total Expenses Per Form990$55,452TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONFRIENDS OF THE PITTSBURGH FISHER HOUSE, INC. IS DEDICATED TO FINANCIAL, VOLUNTEER AND EMOTIONAL SUPPORT FOR THE PITTSBURGH FISHER HOUSE BUILT BY THE FISHER FOUNDATION TO SUPPORT AMERICA'S MILITARY IN THEIR TIME OF NEED BY PROVIDING "A HOME AWAY FROM HOME" THAT ENABLES FAMILY MEMBERS TO BE CLOSE TO A LOVED ONE AT THE MOST STRESSFUL TIME -- DURING HOSPITALIZATION FOR AN ILLNESS, DISEASE OR INJURY.
FORM 990, PAGE 6, PART VI, LINE 11BCOPY OF FORM 990 PROVIDED TO GOVERNING BODY FOR REVIEW BEFORE IT IS FILED.
FORM 990, PAGE 6, PART VI, LINE 12CANY POTENTIAL CONLICTS OF INTERESTS FOR A BOARD MEMBER ARE BROUGHT TO THE ATTENTION OF THE BOARD AT ITS MONTHLY BOARD MEETING, AND ANNUAL DISCLOSURE.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PAGE 12, PART XII, LINE 1THE ORGANIZATION CHANGED FROM THE CASH TO ACCRUAL BASIS OF ACCOUNTING FOR PURPOSES OF REPORTING ON FORM 990 FOR THE 2015 TAX YEAR. THIS CHANGE WAS MADE IN ORDER TO USE THE SAME METHOD OF ACCOUNTING ON BOTH FORM 990 AND THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PREPARED ON THE ACCRUAL METHOD OF ACCOUNTING WHICH CONFORMS TO ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE COMBINED FEDERAL CAMPAIGN ALSO REQUIRES ORGANIZATIONS TO USE THE ACCRUAL BASIS OF ACCOUNTING ON FORM 990 FOR FUNDRAISING PURPOSES.