The income statement is the most useful financial statement in a nonprofit organization, just as it is in a business. The net income number is interpreted differently in the two types of organizations, however. In a business, as a general rule, the larger the income, the better the performance. In a nonprofit organization, net income should average only a small amount above zero. A large net income signals that the organization is not providing the services that those who supplied resources had a right to expect; a string of net losses will lead to bankruptcy, just as in a business. Although financial performance is not the dominant goal in nonprofit organization, it is a necessary goal because the organization cannot survive if its revenues on average are less than its expenses.