Orlando perez, president of a local information systems company, volunteered his time to develop software for best friends, a local no-kill pet shelter. the software will allow the organization to track intake, placement, and statistics of animals in its three locations. without mr. perez’s assistance, best friends would have needed to hire someone to develop this software. best friends should record the value of mr. perez’s time as: ) program revenue and supporting servises expense. b) contribution revenue and supporting servises expense. c) program revenue and program expense. d) contribution revenue and a program expense.

D) Contribution revenue and a program expense.

Explanation:

If a contributor does not indicate a cap on his or her donation, the amount the non-profit receives is reported as an expenditure and contribution revenue. Unrestricted contribution revenues (recorded on the operation statement) also lead to an increase in the amount of net assets without donor limitations.

Program expenses (or expenditures for system services) are the sums paid directly by the non-profit in carrying out its services. For example, if a non-profit has three main programs, each of the three programs will be listed together with the expenses of each program.

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