Unified Chart of Accounts Page 1 Cross-Referenced to ...

[Pages:9]Unified Chart of Accounts

Cross-Referenced to Selected Not-For-Profit Reporting Requirements version 3.0

Page 1

Balance Sheet or Statement of Financial Position Accounts (1000-3999)

Balance Sheet Account Coding XXXX

Line item

version 3.0 Account Number

Form 990 Form 990 EZ

Line Item

Line Item

OMB A-122 Cost

Principles

United Way of America Accounting Guide

1 Assets

1000 1010 1020 1040 1070

Cash: Cash in bank-operating Cash in bank-payroll Petty cash Savings & short-term investments

45

22

n/a

1000-1099

45

22

n/a

1000-1099

45

22

n/a

1000-1099

46

22

n/a

1100-1199

1100 1110 1115

Accounts receivable: Accounts receivable Doubtful accounts allowance

47a

24

n/a

1200-1299

47b

24

n/a

1200-1299

1200 1210 1215 1225 1240 1245

Contributions receivable: Pledges receivable Doubtful pledges allowance Discounts - long-term pledges Grants receivable Discounts - long-term grants

48a

24

n/a

1300-1399

48b

24

n/a

1300-1399

48a

24

n/a

1300-1399

49

24

n/a

1300-1399

49

24

n/a

1300-1399

1300 1310 1320 1325

Other receivables: Employee & trustee receivables Notes/loans receivable Doubtful notes/loans allowance

50

24

n/a

1200-1299

51a

24

n/a

1200-1299

51b

24

n/a

1200-1299

1400 1410 1420 1450 1460

Other assets: Inventories for sale Inventories for use Prepaid expenses Accrued revenues

52

24

n/a

1400-1499

52

24

n/a

1400-1499

53

24

n/a

1500-1599

47a

24

n/a

1200-1299

1500 1510 1530 1540 1545 1580

Investments: Marketable securities Land held for investment Buildings held for investment Accum deprec - bldg investment Investments - other

54

22

n/a

1700-1799

55a

22

n/a

1800-1899

55a

22

n/a

1800-1899

55b

22

n/a

1800-1899

56

22

n/a

1900-1999

1600 1610 1620 1630 1640 1650 1660

Fixed operating assets: Land - operating Buildings - operating Leasehold improvements Furniture, fixtures, & equip Vehicles Construction in progress

57a

23

n/a

1800-1899

57a

23

n/a

1800-1899

57a

24

n/a

1800-1899

57a

24

n/a

1800-1899

57a

24

n/a

1800-1899

57a

24

n/a

1800-1899

1700 1725 1735 1745 1755

Accum deprec - fixed operating assets: Accum deprec - building Accum amort - leasehold improvements Accum deprec - furn,fix,equip Accum deprec - vehicles

57b

23

n/a

1800-1899

57b

24

n/a

1800-1899

57b

24

n/a

1800-1899

57b

24

n/a

1800-1899

1810

Other long-term assets

58

24

n/a

1900-1999

1850

Split-interest agreements

58

24

n/a

1900-1999

1910

Collections - art, etc

58

24

n/a

1900-1999

1950

Funds held in trust by others

58

24

n/a

1900-1999

Total assets

59

25

n/a

n/a

Copyright ? 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS"). For use guidelines, a copy of the License may be found at the website .

Unified Chart of Accounts

Cross-Referenced to Selected Not-For-Profit Reporting Requirements version 3.0

Page 2

version 3.0 Account Number

2 Liabilities

2000 2010 2020

Payables: Accounts payable Grants & allocations payable

2100 2110 2120 2130 2140 2150

Accrued liabilities: Accrued payroll Accrued paid leave Accrued payroll taxes Accrued sales taxes Accrued expenses - other

2300 2310 2350

Unearned/deferred revenue: Deferred contract revenue Unearned/deferred revenue - other

2410

Refundable advances

2500 2510 2550 2560 2570

Short-term notes & loans payable: Trustee & employee loans payable Line of credit Current portion - long-term loan Short-term liabilities - other

2610

Split-interest liabilities

2700 2710 2730 2750 2770

Long-term notes & loans payable: Bonds payable Mortgages payable Capital leases Long-term liabilities - other

2810

Gov't-owned fixed assets liability

2910

Custodial funds

Total liabilities

3 Equity

3000 3010 3020 3030 3040

Unrestricted net assets: Unrestricted net assets Board-designated net assets Board designated quasi-endowment Fixed operating net assets

3100 3110 3120

Temporarily restricted net assets: Use restricted net assets Time restricted net assets

3200 Permanently restricted net assets:

3210

Endowment net assets

Total net assets

Total liabilities & net assets

Balance Sheet Account Coding XXXX

Line item

Form 990 Form 990 EZ

Line Item

Line Item

OMB A-122 Cost

Principles

United Way of America Accounting Guide

60

26

n/a

2000-2099

61

26

n/a

2200-2399

60

26

n/a

2100-2199

60

26

n/a

2100-2199

60

26

n/a

2100-2199

60

26

n/a

2100-2199

60

26

n/a

2100-2199

62

26

n/a

n/a

62

26

n/a

2500-2599

62

26

n/a

2500-2599

63

26

n/a

2400-2499

65

26

n/a

2400-2499

65

26

n/a

2400-2499

65

26

n/a

2400-2499

65

26

n/a

2400-2499

64a

26

n/a

2600-2699

64b

26

n/a

2600-2699

64b

26

n/a

2600-2699

64a

26

n/a

2600-2699

65

26

n/a

2600-2699

65

26

n/a

2600-2699

66

26

n/a

n/a

21 & 67

21 & 27

n/a

21 & 67

21 & 27

n/a

21 & 67

21 & 27

n/a

21 & 67

21 & 27

n/a

21 & 68

21 & 27

req

21 & 68

21 & 27

req

21 & 69

21 & 27

n/a

21 & 73

21 & 27

n/a

74

n/a

n/a

3000-3999 3000-3999 3000-3999 3000-3999

3000-3999 3000-3999

3000-3999 n/a n/a

Copyright ? 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS"). For use guidelines, a copy of the License may be found at the website .

Unified Chart of Accounts

Cross-Referenced to Selected Not-For-Profit Reporting Requirements version 3.0

Page 3

Income Statement or Statement of Financial Activities Accounts (4000-9999)

version 3.0 Account Number

4 Contributions, Support

4000 4010-*** 4020-*** 4070-*** 4075-*** 4085-***

Revenue from direct contributions: Individual/small business contributions Corporate contributions Legacies & bequests Uncollectible pledges - estimated Long-term pledges discount

Income Statement Account Coding

XXXX-xxx

Line item

Activity Code

Form 990 Form 990 EZ

Line Item

Line Item

OMB A-122 Cost

Principles

United Way of America Accounting Guide

1a

1

1a

1

1a

1

contra 1a

1

contra 1a

1

n/a

4000-4099

n/a

4000-4099

n/a

4300-4399

n/a

4000-4099

n/a

4000-4099

4100 4110-*** 4120-*** 4130-*** 4140-*** 4150-***

Donated goods & services revenue: Donated professional services-GAAP Donated other services - non-GAAP Donated use of facilities Gifts in kind - goods Donated art, etc

4200 4210-*** 4230-*** 4250-*** 4255-***

Revenue from non-government grants: Corporate/business grants Foundation/trust grants Nonprofit organization grants Discounts - long-term grants

4300 Revenue from split-interest agreements: 4310-*** Split-interest agreement contributions 4350-*** Gain (loss) split-interest agreements

Part IV-A & 82b n/a

Part IV-A & 82b n/a

Part IV-A & 82b n/a

1d

1

1d

1

1a

1

1a

1

1a

1

contra 1a

1

1a

1

20

1

match/in-kind match/in-kind match/in-kind match/in-kind match/in-kind

match/$ match/$ match/$ match/$

n/a n/a

4000-4099 n/a n/a

4000-4099 4000-4099

4000-4199 4000-4199 4000-4199 4000-4199

4000-4199 4000-4199

4400 4410-*** 4420-*** 4430-***

Revenue from indirect contributions: United Way or CFC contributions Affiliated organizations revenue Fundraising agencies revenue

1b

1

match/$

4700-4799

1b

1

match/$

4500-4599

1b

1

match/$

4800-4899

4500 4510-*** 4520-*** 4530-*** 4540-***

Revenue from government grants: Agency (government) grants Federal grants State grants Local government grants

1c

1

grant/match

5500-5999

1c

1

grant/match

5500-5999

1c

1

grant/match

5500-5999

1c

1

grant/match

5500-5999

Copyright ? 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS"). For use guidelines, a copy of the License may be found at the website .

Unified Chart of Accounts

Cross-Referenced to Selected Not-For-Profit Reporting Requirements version 3.0

Page 4

Income Statement Account Coding

XXXX-xxx

Line item

Activity Code

version 3.0 Account Number

Form 990 Form 990 EZ

Line Item

Line Item

OMB A-122 Cost

Principles

United Way of America Accounting Guide

5 Earned revenues

5000 5010-*** 5020-*** 5030-*** 5040-*** 5080-***

Revenue from government agencies: Agency (government) contracts/fees Federal contracts/fees State contracts/fees Local government contracts/fees Medicare/Medicaid payments

2 & 93(g)

2

2 & 93(g)

2

2 & 93(g)

2

2 & 93(g)

2

2 & 93f

2

n/a grant/match grant/match grant/match grant/match

5000-5499 5000-5499 5000-5499 5000-5499 5000-5499

5100 Revenue from program-related sales & fees: 5180-*** Program service fees 5185-*** Bad debts, est - program fees

2 & 93(a)

2

2 & 93(a)

2

match/$ match/$

6200-6499 6200-6499

5200 Revenue from dues: 5210-*** Membership dues-individuals 5220-*** Assessments and dues-organizations

3 & 94

3

3 & 94

3

n/a

6000-6099

n/a

6100-6199

5300 Revenue from investments:

5310-*** Interest-savings/short-term investments

4 & 95

4

n/a

6500-6599

5320-*** Dividends & interest - securities

5 & 96

4

n/a

6500-6599

5330-*** Real estate rent - debt-financed

6a & 97a

8

n/a

6500-6599

5335-*** Real estate rental cost - debt-financed

6b & 97a

8

5340-*** Real estate rent - not debt-financed

6a & 97b

8

5345-*** Real estate rental cost - not debt-financed

6b & 97b

8

5350-*** Personal property rent

6a & 98

8

5355-*** Personal property rental cost

6b & 98

8

n/a

6500-6599

5360-*** Other investment income

7 & 99

4

n/a

6500-6599

5370-*** Securities sales - gross

8a-(A) & 100

5a

n/a

6600-6699

5375-*** Securities sales cost

8b-(A) & 100

5b

n/a

6600-6699

5400 5410-*** 5415-*** 5440-*** 5445-*** 5450-*** 5460-*** 5490-***

Revenue from other sources: Non-inventory sales - gross Non-inventory sales cost Gross sales - inventory Cost of inventory sold Advertising revenue Affiliate revenues from other entities Misc revenue

8a-(B) & 100

5a

40

6600-6699

8b-(B) & 100

5b

40

6600-6699

10a & 102

8

n/a

6400-6499

10b & 102

8

n/a

6400-6499

11 & 103

8

n/a

6900-6999

11 & 103

8

n/a

6900-6999

11 & 103

8

n/a

6900-6999

5800 Special events: 5810-*** Special events - non-gift revenue 5820-*** Special events - gift revenue

9a & 101

6a

n/a

1a & (9a)

1 & (6a)

n/a

4200-4299 4200-4299

6 Other revenue

6800 Unrealized gain (loss): 6810-*** Unrealized gain (loss) - investments 6820-*** Unrealized gain (loss) - other assets

Part IV-A

n/a

n/a

6600-6699

Part IV-A

n/a

n/a

6600-6699

6900 6910-*** 6920-*** 6930-***

Net assets released from restriction: Satisfaction of use restriction LB&E acquisition satisfaction Time restriction satisfaction

n/a

n/a

n/a

n/a

n/a

n/a

n/a

n/a

n/a

n/a

n/a

n/a

Total revenue, gains, & other support

12

9

n/a

n/a

Copyright ? 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS"). For use guidelines, a copy of the License may be found at the website .

Unified Chart of Accounts

Cross-Referenced to Selected Not-For-Profit Reporting Requirements version 3.0

Page 5

Income Statement Account Coding

XXXX-xxx

Line item

Activity Code

version 3.0 Account Number

Form 990 Form 990 EZ

Line Item

Line Item

OMB A-122 Cost

Principles

United Way of America Accounting Guide

7 Expenses - personnel related

7000 7010-*** 7020-*** 7040-*** 7050-*** 7060-***

Grants, contracts, & direct assistance Contracts - program-related Grants to other organizations Awards & grants - individuals Specific assistance - individuals Benefits paid to or for members

22

10

22

10

22

10

23

10

24

11

9 9, 39

39 34 34

9100-9199 9100-9199 9100-9199 8900-8999

?

7200 7210-*** 7220-*** 7230-*** 7240-*** 7250-***

Salaries & related expenses: Officers & directors salaries Salaries & wages - other Pension plan contributions Employee benefits - not pension Payroll taxes, etc.

25

12

7, 32

7000-7099

26

12

7, 32

7000-7099

27

12

7, 36

7100-7199

28

12

7, 13, 49

7100-7199

29

12

7

7200-7299

7500 7510-*** 7520-*** 7530-*** 7540-*** 7550-*** 7580-*** 7590-***

Contract service expenses Fundraising fees Accounting fees Legal fees Professional fees - other Temporary help - contract Donated professional services - GAAP Donated other services - non-GAAP

30

13

31

13

32

13

43

13

43

13

Part IV-B, 82b

n/a

Part IV-B, 82b

n/a

39 39 39 39, 44 39 12 12

8000-8099 8000-8099 8000-8099 8000-8099 8000-8099 8000-8099

n/a

Copyright ? 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS"). For use guidelines, a copy of the License may be found at the website .

Unified Chart of Accounts

Cross-Referenced to Selected Not-For-Profit Reporting Requirements version 3.0

Page 6

version 3.0 Account Number

8 Non-personnel related expenses

8100 8110-*** 8120-*** 8130-*** 8140-*** 8150-*** 8170-*** 8180-*** 8190-***

Nonpersonnel expenses: Supplies Donated materials & supplies Telephone & telecommunications Postage & shipping Mailing services Printing & copying Books, subscriptions, references In-house publications

8200 8210-*** 8220-*** 8230-*** 8240-*** 8250-*** 8260-*** 8270-*** 8280-*** 8290-***

Facility & equipment expenses: 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

8300 Travel & meetings expenses: 8310-*** Travel 8320-*** Conferences, conventions, meetings

8500 8510-*** 8520-*** 8530-*** 8540-*** 8550-*** 8560-*** 8570-*** 8580-*** 8590-***

Other expenses: Interest-general Insurance - non-employee related Membership dues - organization Staff development List rental Outside computer services Advertising expenses Contingency provisions Other expenses

8600 8610-*** 8620-*** 8630-*** 8650-*** 8660-*** 8670-***

Business expenses: Bad debt expense Sales taxes UBITaxes Taxes - other Fines, penalties, judgments Organizational (corp) expenses

Total expenses

9 Non-GAAP expenses

9800 9810-*** 9820-*** 9830-*** 9840-***

Fixed asset purchases Capital purchases - land Capital purchases - building Capital purchases - equipment Capital purchases - vehicles

9910-*** 9920-*** 9930-***

Payments to affiliates Additions to reserves Program administration allocations

Income Statement Account Coding

XXXX-xxx

Line item

Activity Code

Form 990 Form 990 EZ

Line Item

Line Item

OMB A-122 Cost

Principles

United Way of America Accounting Guide

0

33

16

33

16

34

16

35

15

35

15

38

15

38

15

38

15

36

14

36

14

36

14

36

14

36

14

37

14

42

16

42

16

Part IV-B, 82b

n/a

39

16

40

16

41

16

43

16

43

16

43

16

43

16

43

16

43

16

43

16

43

16

43

16

43

16

43

16

43

16

43

16

43

16

44

17

28 12 6 6, 54 6 28, 33, 41 30, 41 28, 33, 41

37, 46 19, 46

51 51 23 27, 46 11, 15 11, 15 12

44, 45, 55, 56 29, 34

23 5, 22

30 44, 53

23 39 1 8 20, 35, 43

3 51 51 51 10, 16 31, 44, 45, 47, 50

n/a

8100-8199 8100-8199 8200-8299 8300-8399 8300-8399 8600-8699 8600-8699 8600-8699

8400-8499 8400-8499 8400-8499 8400-8499 8400-8499 8500-8600 9500-9599 9500-9599 8400-8499

8700-8799 8800-8899

9200-9299 9300-9399 9400-9499 9400-9499 9400-9499 8000-8099 9400-9499 9400-9499 9400-9499

9400-9499 9400-9499 9400-9499 9400-9499 9400-9499 9400-9499

n/a

capitalized capitalized capitalized capitalized

16 n/a n/a

capitalized capitalized capitalized capitalized

16 n/a n/a

11, 15 11, 15, 42

11, 15 11, 15

9 n/a n/a

LB&E LB&E LB&E LB&E

9600-9699 n/a n/a

Copyright ? 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS"). For use guidelines, a copy of the License may be found at the website .

Unified Chart of Accounts

Cross-Referenced to Selected Not-For-Profit Reporting Requirements

Page 7

Line Item

Revenue & Expense Coding xxxx-XXX Activity code

Revenue & Expense Coding by Activity (revenue & expense only)

Account Number

Activity Coding Column heading index

OMB A-122 Cost

Principles (a)

United Way's UWAACS

(b)

Form 990 Line Item

(c)

****-XXX Activity Code

****-100 to 199 Program department A ****-200 to 299 Program department B ****-300 to 399 Program department C ****-400 to 449 Program department D ****-450 to 499 Other program service activities

n/a

001-899

IIIa

n/a

001-899

IIIb

n/a

001-899

IIIc

n/a

001-899

IIId

n/a

001-899

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 ****-510 M&G department-general ****-520 M&G department-unallowable (A-122) ****-530 Public relations ****-540 Investment management ****-550 Labor relations

(varies) allowed/indirect

not/12,36,41 1 23 24

900-949 900-949 900-949

n/a n/a n/a

14/IIC 14/IIC 14/IIC

n/a n/a n/a

****-610 M&G special event production ****-620 M&G special event promotion

not/00

900-949

9b

not/00

900-949

9b

****-700 to 899 Fundraising department

not/19

900-949

15/IID

****-900 to 999 Cost pools ****-910 Central services cost pool ****-920 Common cost pool by line item ****-930 Common cost pool-other ****-980 Capital/fixed asset purchases pool

use permitted use permitted use permitted use permitted use permitted

allocated allocated allocated allocated capitalized

allocated allocated allocated allocated 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) Line item numbers for uniform federal/state Form 990

Copyright ? 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS"). For use guidelines, a copy of the License may be found at the website .

SCOA4c

Simplified Chart of Accounts -- Cross Referenced to Form 990 and Unified COA

Level One

Up to $100,000 (All volunteer, Cash-Basis)

Level Two

Up to $300,000 (Salaried staff, Cash-Basis)

(Restricted grants)

Level Three

Up to $300,000 (Salaried staff, Accrual-Basis)

(Restricted grants)

Cross References

Form 990 Line Items

Unified COA 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

45

1020 Savings & temporary cash investments 1020 Savings & temporary cash investments 1020 Savings & temporary cash investments 46

1030 Accounts receivable

47

1540 Furniture, fixtures, & equipment

57a

1640 Accumulated depreciation for #1540 57b

1010 1020 1030 1540 1640

Total assets

Total assets

Total assets

59

Sum

Liability accounts [None, all volunteer]

Liability accounts

Liability accounts 2010 Accounts payable

60

2010

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 67

3240 Unrestricted, furniture & equipment/net 67

3310 Temporarily restricted, activity #120

3310 Temporarily restricted, activity #120

68

3320 Temporarily restricted, activity #220

3320 Temporarily restricted, activity #220

68

Total net assets

Total net assets

Total net assets

73

3010 3240 3310 3320 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

4230 Foundation grants

4230 Foundation grants

1a

4510 Government grants

4510 Government contributions (grants)

1c

5060 Program service revenue

5060 Program service revenue

5060 Program service revenue

2

5110 Membership dues - individuals

3

5510 Interest on savings & temp. cash invest. 5510 Interest on savings & temp. cash invest. 5510 Interest on savings & temp. cash invest. 4

6810 Other revenue

6810 Other revenue

6810 Other revenue

11

4010 4230 4510 5060 5110 5510 6810

Total Revenue

Total Revenue

Total Revenue

12

Sum

Personnel expense accounts [None, all volunteer]

Personnel expense accounts 7210 Compensation of officers, directors, etc. 7220 Other salaries & wages 7310 Pension plan contributions 7320 Other employee benefits 7410 Payroll taxes Total payroll

Personnel expense accounts 7210 Compensation of officers, directors, etc. 7220 Other salaries & wages 7310 Pension plan contributions 7320 Other employee benefits 7410 Payroll taxes Total payroll

25 26 27 28 29 Sum

7210 7220 7310 7320 7410 Sum

7540 Professional fees

7540 Professional fees

7540 Professional fees

43

7540

Total personnel expenses

Total personnel expenses

Sum

Sum

Nonpersonnel expense accounts 7710 Supplies 7810 Telephone 7910 Postage and Shipping 8010 Occupancy (Rent) 8110 Equipment Rental and Maintenance 8210 Printing and Publications 8310 Travel

9300

[Capital purchases not capitalized] Other Nonpersonnel Expenses [Capital purchases not capitalized]

Total nonpersonnel expenses

Nonpersonnel expense accounts 7710 Supplies 7810 Telephone 7910 Postage and Shipping 8010 Occupancy (Rent) 8110 Equipment Rental and Maintenance 8210 Printing and Publications 8310 Travel 8510 Conferences and Meetings

9300

[Capital purchases not capitalized] Other Nonpersonnel Expenses [Capital purchases not capitalized]

Total nonpersonnel expenses

Nonpersonnel expense accounts 7710 Supplies 7810 Telephone 7910 Postage and Shipping 8010 Occupancy (Rent) 8110 Equipment Rental and Maintenance 8210 Printing and Publications 8310 Travel 8510 Conferences and Meetings 8610 Interest 8650 Depreciation 9300 Other Nonpersonnel Expenses 9830 Capital purchases - equipment Total nonpersonnel expenses

33 34 35 36 37 38 39 40 41 42 43 n/a Sum

7710 7810 7910 8010 8110 8210 8310 8510 8610 8650 9300 9830 Sum

Total expenses

Total expenses

Total expenses

44

Sum

15 accounts

26 accounts

35 accounts

UCOA has 151 accounts

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