On a CA nonprofit's 990EZ Form for 2011, in the net assets section, they didn't add the beginning assets with the excess for that year. They instead subtracted the amounts. It's like walking in the door with $100, working to make $60, but instead of reporting they have $160 at the end of the day, they reported they only had $40. The amount that vanished is just over $50,000. What can they do? I want to let them know their options, before the IRS takes notice.