Views:
Do the financial statements include, a detailed schedule of expenses by natural classification (e.g., salaries, employee benefits, occupancy, postage, etc.). This is also called a statement of functional expenses?

If using Audited or Reviewed Financial Statements, the statement of functional expenses can generally be found on its own Statement of Functional Expenses page.   This generally appears after the Statement of Activities page or at the end of the audit.  Occasionally, a statement of functional expenses is located within the notes section of the audit.

If your organization only has an IRS Form 990 and no other financial statements, the statement of functional expenses is Part IX.