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

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 .

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