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The report includes an independent auditor’s opinion on fairness of the financial position, changes in net assets, and cash flows. Core statements cover statements of financial position, activities, functional expenses, and cash flows, followed by detailed notes that support account balances and disclosures for both 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August 31, 2020 and 2019  \nIndependent Auditor’s Report ................................................................................................................................... 1  \nFinancial Statements  \nStatements of Financial Position............................................................................................................................ 3  \nStatements of Activities ......................................................................................................................................... 4  \nStatements of Functional Expenses ....................................................................................................................... 6  \nStatements of Cash Flows .................................................................................................................................... 10  \nNotes to Financial Statements ................................................................................................................................. 11  \nIndependent Auditor’s Report  \nTo the Board of Trustees Riverside Art Museum Riverside, California  \nReport on the Financial Statements  \nWe have audited the accompanying financial statements of the Riverside Art Museum (RAM)(a California nonprofit organization), which comprise the statements of financial position as of  \nAugust 31, 2020 and 2019, and the related statements of activities, functional expenses, and cash flows for the years then ended, and the related notes to the financial statements.  \nManagement’s Responsibility for the Financial Statements  \nManagement is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.  \nAuditor’s Responsibility  \nOur responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.  \nAn audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.  \nWe believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.  \nOpinion  \nIn our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of RAM as of August 31, 2020 and 2019, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.  \nRiverside, California April 21, 2021  \nRiverside Art Museum Stat","cbCaieaEGpC9r3RC","https://ap.wps.com/l/cbCaieaEGpC9r3RC","pdf",411682,31,"English","# Independent Auditor’s Report\n## Report on the Financial Statements\n# Financial Statements\n## Statements of Financial Position\n## Statements of Activities\n## Statements of Functional Expenses\n## Statements of Cash Flows\n## Notes to Financial Statements","[{\"question\":\"What period do the Riverside Art Museum financial statements cover?\",\"answer\":\"The statements cover the years ended August 31, 2020 and 2019, along with comparative presentation for both years.\"},{\"question\":\"What does the independent auditor’s report conclude?\",\"answer\":\"The auditor opines that the financial statements present fairly, in all material respects, the museum’s financial position, changes in net assets, and cash flows in accordance with U.S. generally accepted accounting principles.\"},{\"question\":\"Which main financial statements are included?\",\"answer\":\"The document includes statements of financial position, statements of activities, statements of functional expenses, and statements of cash flows, plus notes to the financial statements.\"}]","Riverside Art Museum - Financial Statements - August 31, 2020 and 2019 | PDF",1789229270]