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Identify the portion of "unrestricted net assets" that consists of land, building, or equipment.

Note: This is not the total land, building and equipment asset figure, but rather, only the amount of this figure that is also considered Unrestricted.

If using Audited Financial Statements, total Land, Building, and Equipment Assets can be found on the Statements of Financial Position page.

If using the IRS Form 990, total Land, Building, and Equipment Assets can be found on Part X, Line 10c Column B (marked End of Year).