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Pledges and grants receivable Accounts receivable# Receivables from officers, etc.) Receivables from disqualified persons Notes and loans receivables Inventories for sale or use$ Investments in public securities Program-related investments Intangible assets Other assets) Accounts payable and accrued expenses Grants payable Deferred revenue Tax-exempt bond liabilities Escrow account liability) Payables to officers, directors, etc.' Secured mortgages and notes payable% Unsecured notes and loans payable Other liabilities Federated campaigns Membership dues Fundraising events Related organizations) Government grants (contributions), All other contributions, gifts, etc. Program service revenue Investment income Tax-exempt bond proceeds Royalties Net rent -- Real estate% Net rent -- Personal property Fundraising expenses Gross income from gaming Gaming expenses Gross sales of inventory Other revenueTotal expenses # Investments in other securities) Prepaid expenses and deferred charges{NOTES: Data exclude most organizations with receipts less than $50,000. Detail may not add to totals because of rounding.[2]Total net assets) Total contributions, gifts and grants( Land, buildings, and equipment (net) Gross rents Rental expense Gross sales Sales expense Gross fundraising income Cost of goods soldiSource: IRS, Statistics of Income Division, Exempt Organizations (Except Private Foundations), July 2016.�Table 3. 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