Create a 250- to 400-word overview of one not-for-profit organization in an area of interest to your team and review the financial statements and audit report for the organization. 

The not for profit org we are using is The American Heart Association 
https://www.heart.org/en/about-us/aha-financial-information

Address the following: 
Compare the organization’s reporting of pledges and contributions to its reporting of exchange transactions. How should they be recorded and subsequently reported in the financial statements.
Refer to FASB Codification System and FASB Student Registration Instructions