List the money as a cash asset, and you're right, you don't have to include activity prior to your incorporation date on the form--just projections, and you can use your past financials for that. Good luck!

We have been a parent organization for years and just incorporated in November 2013. I will use this incorporation date as the first day of our operations as a new organization in the eyes of the law. We are applying for 501c3 status. We have about $16,000 in the new bank account opened just before we incorporated. On the Form 1023, how do I classify this money? It came from membership dues and fundraisers prior to our November 2013 incorporation. Also, do I just ignore any activity of our parent group prior to our incorporation date for purposes of filling out Form 1023? Thanks!