For which type of private NFP organization does ASC Topic 954 require a standardized performance measure on its statement of activities?

Name: For which type of private NFP organization does ASC Topic 954 require a standardized performance measure on its statement of activities?
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ASC Topic 954 specifically requires health care organizations to present a standardized performance measure on their statement of activities, focusing on the unique operational aspects of these entities.

For Which Type of Private NFP Organization Does ASC Topic