Unified Chart of Accounts Cross-Referenced to Selected Not-For-Profit Reporting Requirements version 3.0
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1 Page 1 Balance Sheet Account Coding Balance Sheet or Statement of XXXX Financial Position Accounts ( ) 1 Assets 1000 Cash: 1010 Cash in bank-operating n/a Cash in bank-payroll n/a Petty cash n/a Savings & short-term investments n/a Accounts receivable: 1110 Accounts receivable 47a 24 n/a Doubtful accounts allowance 47b 24 n/a Contributions receivable: 1210 Pledges receivable 48a 24 n/a Doubtful pledges allowance 48b 24 n/a Discounts - long-term pledges 48a 24 n/a Grants receivable n/a Discounts - long-term grants n/a Other receivables: 1310 Employee & trustee receivables n/a Notes/loans receivable 51a 24 n/a Doubtful notes/loans allowance 51b 24 n/a Other assets: 1410 Inventories for sale n/a Inventories for use n/a Prepaid expenses n/a Accrued revenues 47a 24 n/a Investments: 1510 Marketable securities n/a Land held for investment 55a 22 n/a Buildings held for investment 55a 22 n/a Accum deprec - bldg investment 55b 22 n/a Investments - other n/a Fixed operating assets: 1610 Land - operating 57a 23 n/a Buildings - operating 57a 23 n/a Leasehold improvements 57a 24 n/a Furniture, fixtures, & equip 57a 24 n/a Vehicles 57a 24 n/a Construction in progress 57a 24 n/a Accum deprec - fixed operating assets: 1725 Accum deprec - building 57b 23 n/a Accum amort - leasehold improvements 57b 24 n/a Accum deprec - furn,fix,equip 57b 24 n/a Accum deprec - vehicles 57b 24 n/a Other long-term assets n/a Split-interest agreements n/a Collections - art, etc n/a Funds held in trust by others n/a Total assets n/a n/a
2 Page 2 Balance Sheet Account Coding XXXX 2 Liabilities 2000 Payables: 2010 Accounts payable n/a Grants & allocations payable n/a Accrued liabilities: 2110 Accrued payroll n/a Accrued paid leave n/a Accrued payroll taxes n/a Accrued sales taxes n/a Accrued expenses - other n/a Unearned/deferred revenue: 2310 Deferred contract revenue n/a n/a 2350 Unearned/deferred revenue - other n/a Refundable advances n/a Short-term notes & loans payable: 2510 Trustee & employee loans payable n/a Line of credit n/a Current portion - long-term loan n/a Short-term liabilities - other n/a Split-interest liabilities n/a Long-term notes & loans payable: 2710 Bonds payable 64a 26 n/a Mortgages payable 64b 26 n/a Capital leases 64b 26 n/a Long-term liabilities - other 64a 26 n/a Gov't-owned fixed assets liability n/a Custodial funds n/a Equity Total liabilities n/a n/a 3000 Unrestricted net assets: 3010 Unrestricted net assets 21 & & 27 n/a Board-designated net assets 21 & & 27 n/a Board designated quasi-endowment 21 & & 27 n/a Fixed operating net assets 21 & & 27 n/a Temporarily restricted net assets: 3110 Use restricted net assets 21 & & 27 req Time restricted net assets 21 & & 27 req Permanently restricted net assets: 3210 Endowment net assets 21 & & 27 n/a Total net assets 21 & & 27 n/a n/a Total liabilities & net assets 74 n/a n/a n/a
3 Page 3 Income Statement Account Coding Income Statement or Statement of XXXX-xxx Financial Activities Accounts ( ) Activity Code 4 Contributions, Support 4000 Revenue from direct contributions: 4010-*** Individual/small business contributions 1a 1 n/a *** Corporate contributions 1a 1 n/a *** Legacies & bequests 1a 1 n/a *** Uncollectible pledges - estimated contra 1a 1 n/a *** Long-term pledges discount contra 1a 1 n/a Donated goods & services revenue: 4110-*** Donated professional services-gaap Part IV-A & 82b n/a match/in-kind *** Donated other services - non-gaap Part IV-A & 82b n/a match/in-kind n/a 4130-*** Donated use of facilities Part IV-A & 82b n/a match/in-kind n/a 4140-*** Gifts in kind - goods 1d 1 match/in-kind *** Donated art, etc 1d 1 match/in-kind Revenue from non-government grants: 4210-*** Corporate/business grants 1a 1 match/$ *** Foundation/trust grants 1a 1 match/$ *** Nonprofit organization grants 1a 1 match/$ *** Discounts - long-term grants contra 1a 1 match/$ Revenue from split-interest agreements: 4310-*** Split-interest agreement contributions 1a 1 n/a *** Gain (loss) split-interest agreements 20 1 n/a Revenue from indirect contributions: 4410-*** United Way or CFC contributions 1b 1 match/$ *** Affiliated organizations revenue 1b 1 match/$ *** Fundraising agencies revenue 1b 1 match/$ Revenue from government grants: 4510-*** Agency (government) grants 1c 1 grant/match *** Federal grants 1c 1 grant/match *** State grants 1c 1 grant/match *** Local government grants 1c 1 grant/match
4 Page 4 Income Statement Account Coding XXXX-xxx Activity Code 5 Earned revenues 5000 Revenue from government agencies: 5010-*** Agency (government) contracts/fees 2 & 93(g) 2 n/a *** Federal contracts/fees 2 & 93(g) 2 grant/match *** State contracts/fees 2 & 93(g) 2 grant/match *** Local government contracts/fees 2 & 93(g) 2 grant/match *** Medicare/Medicaid payments 2 & 93f 2 grant/match Revenue from program-related sales & fees: 5180-*** Program service fees 2 & 93(a) 2 match/$ *** Bad debts, est - program fees 2 & 93(a) 2 match/$ Revenue from dues: 5210-*** Membership dues-individuals 3 & 94 3 n/a *** Assessments and dues-organizations 3 & 94 3 n/a Revenue from investments: 5310-*** Interest-savings/short-term investments 4 & 95 4 n/a *** Dividends & interest - securities 5 & 96 4 n/a *** Real estate rent - debt-financed 6a & 97a 8 n/a *** Real estate rental cost - debt-financed 6b & 97a *** Real estate rent - not debt-financed 6a & 97b *** Real estate rental cost - not debt-financed 6b & 97b *** Personal property rent 6a & *** Personal property rental cost 6b & 98 8 n/a *** Other investment income 7 & 99 4 n/a *** Securities sales - gross 8a-(A) & 100 5a n/a *** Securities sales cost 8b-(A) & 100 5b n/a Revenue from other sources: 5410-*** Non-inventory sales - gross 8a-(B) & 100 5a *** Non-inventory sales cost 8b-(B) & 100 5b *** Gross sales - inventory 10a & n/a *** Cost of inventory sold 10b & n/a *** Advertising revenue 11 & n/a *** Affiliate revenues from other entities 11 & n/a *** Misc revenue 11 & n/a Special events: 5810-*** Special events - non-gift revenue 9a & 101 6a n/a *** Special events - gift revenue 1a & (9a) 1 & (6a) n/a Other revenue 6800 Unrealized gain (loss): 6810-*** Unrealized gain (loss) - investments Part IV-A n/a n/a *** Unrealized gain (loss) - other assets Part IV-A n/a n/a Net assets released from restriction: 6910-*** Satisfaction of use restriction n/a n/a n/a n/a 6920-*** LB&E acquisition satisfaction n/a n/a n/a n/a 6930-*** Time restriction satisfaction n/a n/a n/a n/a Total revenue, gains, & other support 12 9 n/a n/a
5 Page 5 Income Statement Account Coding XXXX-xxx Activity Code 7 Expenses - personnel related 7000 Grants, contracts, & direct assistance 7010-*** Contracts - program-related *** Grants to other organizations , *** Awards & grants - individuals *** Specific assistance - individuals *** Benefits paid to or for members ? 7200 Salaries & related expenses: 7210-*** Officers & directors salaries , *** Salaries & wages - other , *** Pension plan contributions , *** Employee benefits - not pension , 13, *** Payroll taxes, etc Contract service expenses 7510-*** Fundraising fees *** Accounting fees *** Legal fees *** Professional fees - other , *** Temporary help - contract *** Donated professional services - GAAP Part IV-B, 82b n/a *** Donated other services - non-gaap Part IV-B, 82b n/a 12 n/a
6 Page 6 Income Statement Account Coding XXXX-xxx Activity Code 0 8 Non-personnel related expenses 8100 Nonpersonnel expenses: 8110-*** Supplies *** Donated materials & supplies *** Telephone & telecommunications *** Postage & shipping , *** Mailing services *** Printing & copying , 33, *** Books, subscriptions, references , *** In-house publications , 33, Facility & equipment expenses: 8210-*** Rent, parking, other occupancy , *** Utilities , *** Real estate taxes *** Personal property taxes *** Mortgage interest *** Equipment rental & maintenance , *** Deprec & amort - allowable , *** Deprec & amort - not allowable , *** Donated facilities Part IV-B, 82b n/a Travel & meetings expenses: 8310-*** Travel , 45, 55, *** Conferences, conventions, meetings , Other expenses: 8510-*** Interest-general *** Insurance - non-employee related , *** Membership dues - organization *** Staff development , *** List rental *** Outside computer services *** Advertising expenses *** Contingency provisions *** Other expenses , 35, Business expenses: 8610-*** Bad debt expense *** Sales taxes *** UBITaxes *** Taxes - other *** Fines, penalties, judgments , *** Organizational (corp) expenses , 44, 45, 47, Total expenses n/a n/a 9 Non-GAAP expenses 9800 Fixed asset purchases 9810-*** Capital purchases - land capitalized capitalized 11, 15 LB&E 9820-*** Capital purchases - building capitalized capitalized 11, 15, 42 LB&E 9830-*** Capital purchases - equipment capitalized capitalized 11, 15 LB&E 9840-*** Capital purchases - vehicles capitalized capitalized 11, 15 LB&E 9910-*** Payments to affiliates *** Additions to reserves n/a n/a n/a n/a 9930-*** Program administration allocations n/a n/a n/a n/a
7 Page 7 Line Item Revenue & Expense Coding xxxx-xxx Activity code Revenue & Expense Coding by Activity (revenue & expense only) OMB A-122 United Account Cost Way's Form 990 Number Activity Coding Principles UWAACS Line Item Column heading index (a) (b) (c) ****-XXX Activity Code ****-100 to 199 Program department A n/a IIIa ****-200 to 299 Program department B n/a IIIb ****-300 to 399 Program department C n/a IIIc ****-400 to 449 Program department D n/a IIId ****-450 to 499 Other program service activities n/a IIIe ****-460 Lobbying activities not/25 n/a 85 Total program services n/a n/a 13/44(B)/IIIf ****-500 to 699 M&G department (varies) /IIC ****-510 M&G department-general allowed/indirect /IIC ****-520 M&G department-unallowable (A-122) not/12,36, /IIC ****-530 Public relations 1 n/a n/a ****-540 Investment management 23 n/a n/a ****-550 Labor relations 24 n/a n/a ****-610 M&G special event production not/ b ****-620 M&G special event promotion not/ b ****-700 to 899 Fundraising department not/ /IID ****-900 to 999 Cost pools use permitted allocated allocated ****-910 Central services cost pool use permitted allocated allocated ****-920 Common cost pool by line item use permitted allocated allocated ****-930 Common cost pool-other use permitted allocated allocated ****-980 Capital/fixed asset purchases pool use permitted capitalized capitalized Column heading index: (a) Cost principle numbers in OMB Circular A-122 (b) Function code numbers in UWAACS (United Way of America Accounting Guide) (c) numbers for uniform federal/state Form 990 Copyright California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS"). For use guidelines, a copy of the License may
8 SCOA4c Simplified Chart of Accounts -- Cross Referenced to Form 990 and Unified COA Level One Level Two Level Three Cross References Up to $100,000 Up to $300,000 Up to $300,000 (All volunteer, Cash-Basis) (Salaried staff, Cash-Basis) (Salaried staff, Accrual-Basis) Form 990 Unified COA (Restricted grants) (Restricted grants) Line Items Acct# Acct# Account (13) Acct# Account (26) Acct# Account (35) (Chapter 13) (Chapter 6) Asset accounts Asset accounts Asset accounts 1010 Cash in bank - operating 1010 Cash in bank - operating 1010 Cash in bank - operating Savings & temporary cash investments 1020 Savings & temporary cash investments 1020 Savings & temporary cash investments Accounts receivable Furniture, fixtures, & equipment 57a Accumulated depreciation for # b 1640 Total assets Total assets Total assets 59 Sum Liability accounts [None, all volunteer] Liability accounts Liability accounts 2010 Accounts payable Net asset accounts Net asset accounts Net asset accounts 3010 Unrestricted, avail. for general activities 3010 Unrestricted, avail. for general activities 3010 Unrestricted, avail. for general activities Unrestricted, furniture & equipment/net Temporarily restricted, activity # Temporarily restricted, activity # Temporarily restricted, activity # Temporarily restricted, activity # Total net assets Total net assets Total net assets 73 Sum Total liabilities & net assets Total liabilities & net assets Total liabilities & net assets 74 Sum Revenue accounts Revenue accounts Revenue accounts 4010 Contributions from individuals 4010 Contributions from individuals 4010 Contributions from individuals 1a Foundation grants 4230 Foundation grants 1a Government grants 4510 Government contributions (grants) 1c Program service revenue 5060 Program service revenue 5060 Program service revenue Membership dues - individuals Interest on savings & temp. cash invest Interest on savings & temp. cash invest Interest on savings & temp. cash invest Other revenue 6810 Other revenue 6810 Other revenue Total Revenue Total Revenue Total Revenue 12 Sum Personnel expense accounts Personnel expense accounts Personnel expense accounts 7210 Compensation of officers, directors, etc Compensation of officers, directors, etc Other salaries & wages 7220 Other salaries & wages Pension plan contributions 7310 Pension plan contributions [None, all volunteer] 7320 Other employee benefits 7320 Other employee benefits Payroll taxes 7410 Payroll taxes Total payroll Total payroll Sum Sum 7540 Professional fees 7540 Professional fees 7540 Professional fees Total personnel expenses Total personnel expenses Sum Sum Nonpersonnel expense accounts Nonpersonnel expense accounts Nonpersonnel expense accounts 7710 Supplies 7710 Supplies 7710 Supplies Telephone 7810 Telephone 7810 Telephone Postage and Shipping 7910 Postage and Shipping 7910 Postage and Shipping Occupancy (Rent) 8010 Occupancy (Rent) 8010 Occupancy (Rent) Equipment Rental and Maintenance 8110 Equipment Rental and Maintenance 8110 Equipment Rental and Maintenance Printing and Publications 8210 Printing and Publications 8210 Printing and Publications Travel 8310 Travel 8310 Travel Conferences and Meetings 8510 Conferences and Meetings Interest [Capital purchases not capitalized] [Capital purchases not capitalized] 8650 Depreciation Other Nonpersonnel Expenses 9300 Other Nonpersonnel Expenses 9300 Other Nonpersonnel Expenses [Capital purchases not capitalized] [Capital purchases not capitalized] 9830 Capital purchases - equipment n/a 9830 Total nonpersonnel expenses Total nonpersonnel expenses Total nonpersonnel expenses Sum Sum Total expenses Total expenses Total expenses 44 Sum 15 accounts 26 accounts 35 accounts UCOA has 151 accounts
9 SCOA4c Simplified Activity Coding System -- Cross Referenced to Form 990 and Unified COA Level One Level Two Level Three Cross References Up to $100,000 Up to $300,000 Up to $300,000 (All volunteer, Cash-Basis) (Salaried staff, Cash-Basis) (Salaried staff, Accrual-Basis) Form 990 Unified COA (Restricted grants) (Restricted grants) Line Items Acct# Code# Activity (4) Code# Activity (7) Code# Activity (8) 100 Program A 100 Program A 100 Program A IIIa, IIB Special project A, restricted # Special project A, restricted #3310 IIIa, IIB Program B 200 Program B 200 Program B IIIb, IIB Special project B, restricted # Special project B, restricted #3320 IIIb, IIB Management & general 510 Management & general 510 Management & general 14/IIC Fundraising 710 Fundraising 710 Fundraising 15/IID Common cost pool by line item 920 Common cost pool by line item n/a [allocated] Capital purchases pool n/a activities 7 activities 8 activities up to 1,000 activities
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