Templates Accounting Non-profit USA

No profit simplified (USA Form 990-EZ or 990-N)

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    No profit simplified (USA Form 990-EZ or 990-N)

    No profit simplified (USA Form 990-EZ or 990-N)

    USA
    Income & Expense Accounting
    Non-Profit

    Simplified accounting file (income and expenses) for USA Not for profit organisation (Form 990-EZ or 990-N)

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    Description

    Simplified accounting file for USA Not for profit organisation (Form 990-EZ, gross receipts less than $200,000 and Form 990-N, gross receipts less than $50,000 )

    Ses the how to start with income and expenses accounting.

     

    Template preview

    Non Profit Organization XX

    Basic Currency: USD

    Income & Expense accounting

    Table: Accounts
    Group Description Sum In Gr1
        BALANCE SHEET   990EZ
             
        ASSETS 1  
      1000 Cash in bank-operating 1 22
      1410 Promotional items 1 24
      1420 Materials and supplies for projects 1 24
      1421 Office Supplies 1 24
      1500 Investments 1 22
      1610 Land, buildings and improvements 1 23
      1640 Equipements 1 24
    1   Total assets 3 25
             
        LIABILITIES 2  
      2010 Accounts payable 2 26
      2020 Contributions and giftws payable 2 26
      2110 Accrued payroll 2 26
      2150 Commissions and fees payable 2 26
      2500 Other Liabilities 2 26
    2   Total liabilities 3  
             
    3   Total net assets   21&67
             
        DONORS    
      ;D001 Donor Ms ... D  
      ;D002 Donor Company ... D  
      ;D003 Donor Mr .. D  
    D   Totals Donors    
             
             
    Table: Categories
    Group Category Description Sum In Gr1
        Income Statements    
        Revenue    
      4000 Grants, gifts and contributions received 5 1
      5200 Membership Dues 5 3
      5300 Income from investments 5 4
      5400 Miscellaneous income 5 5A
    5   Total revenue PL 9
             
        Expenses    
      7010 Program-related projects 7 10
      7020 Grants to other organizations 7 10
      7500 Fundraising expenses 7 13
      7540 Professional fees 7 13
      7550 Personnel 7 12
      8110 General office supplies 7 16
      8120 Occupancy, utilities and equipment 7 14
      8130 Telecommunications 7 16
      8170 Printing and postage 7 15
      8590 Other administrative expense 7 16
      8670 Quarterly Board Meetings 7 16
      8671 Annual Meeting 7 16
    7   Total expenses PL 17
             
    PL   Profit or loss    
             
             
        COST CENTERS    
             
      .PRO1 Project 1 P  
      .PRO2 Project 2 P  
    P   Total projects    
             
        SEGMENTS    
      :01 Program department A S1 IIIA
      :02 Program department B S1 IIIB
    S1   Total program services   13/44(B)/IIIF

    No profit simplified (USA Form 990-EZ or 990-N)

    In this article

      No profit simplified (USA Form 990-EZ or 990-N)

      No profit simplified (USA Form 990-EZ or 990-N)

      USA
      Double-Entry Accounting
      Non-Profit

      Simplified accounting file (double entry accounting) for USA Not for profit organisation (Form 990-EZ and 990-N)

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      Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

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      Template documentation

      Description

      Simplified accounting file for USA Not for profit organisation (Form 990-EZ, gross receipts less than $200,000 and Form 990-N, gross receipts less than $50,000 )

      Template preview

      Non Profit Organization XX

      Basic Currency: USD

      Double-entry

      Table: Accounts
      Group Description Sum In Gr1
          BALANCE SHEET   990EZ
               
          ASSETS    
        1000 Cash in bank-operating 1 22
        1410 Promotional items 1 24
        1420 Materials and supplies for projects 1 24
        1421 Office Supplies 1 24
        1500 Investments 1 22
        1610 Land, buildings and improvements 1 23
        1640 Equipements 1 24
      1   Total assets 00 25
               
          LIABILITIES    
        2010 Accounts payable 2 26
        2020 Contributions and giftws payable 2 26
        2110 Accrued payroll 2 26
        2150 Commissions and fees payable 2 26
        2500 Other Liabilities 2 26
      2   Total liabilities 2-3  
               
          EQUITY    
        3010 Total net assets 3  
      3900   YTD Profit / Loss 3  
      3   Total net assets 2-3 21&67
               
      2-3   Total liabilities & net assets 00  
               
          Income Statements    
               
               
        4000 Grants, gifts and contributions received 5 1
        5200 Membership Dues 5 3
        5300 Income from investments 5 4
        5400 Miscellaneous income 5 5A
      5   Total revenue PL 9
               
          Expenses    
        7010 Program-related projects 7 10
        7020 Grants to other organizations 7 10
        7500 Fundraising expenses 7 13
        7540 Professional fees 7 13
        7550 Personnel 7 12
        8110 General office supplies 7 16
        8120 Occupancy, utilities and equipment 7 14
        8130 Telecommunications 7 16
        8170 Printing and postage 7 15
        8590 Other administrative expense 7 16
        8670 Quarterly Board Meetings 7 16
        8671 Annual Meeting 7 16
      7   Total expenses PL 17
               
      PL   Profit or loss 3900  
               
      00   Difference should be = 0 (blank cell)    
               
          COST CENTERS    
               
        .PRO1 Project 1 P  
        .PRO2 Project 2 P  
      P   Total projects    
               
          DONORS    
        ;D001 Donor Ms ... D  
        ;D002 Donor Company ... D  
        ;D003 Donor Mr .. D  
      D   Totals Donors    
               
          SEGMENTS    
        :01 Program department A S1 IIIA
        :02 Program department B S1 IIIB
      S1   Total program services   13/44(B)/IIIF

      No profit (USA)

      In this article

        No profit (USA)

        No profit (USA)

        USA
        Double-Entry Accounting
        Non-Profit

        Accounting plan for not for profit organisation based on the Unified Chart of Nonprofit Accounts (UCOA).

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        Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

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        Template documentation

        Description

        This accounting plan is for not for profit organisations:

        • Use the Unified accounting plan for not for profit organisations (UCOA).
        • Double entry accounting
        • Has Cost center for Projects and Donors
        • Use the Segments to separate by departments

         

        Template preview

        Non Profit Organization XX

        Accounting 2015

        Basic Currency: USD

        Double-entry

        Table: Accounts
        Group Description Sum In Gr1
            BALANCE SHEET    
                 
            ASSETS    
          1010 Cash in bank-operating 1000 45
          1020 Cash in bank-payroll 1000 45
          1040 Petty cash 1000 45
          1070 Savings & short-term investments 1000 46
        1000   Cash 10  
                 
          1110 Accounts receivable 1100 47A
          1115 Doubtful accounts allowance 1100 47B
        1100   Accounts receivable 10  
                 
          1210 Pledges receivable 1200 48A
          1215 Doubtful pledges allowance 1200 48B
          1225 Discounts - long-term pledges 1200 48A
          1240 Grants receivable 1200 49
          1245 Discounts - long-term grants 1200 49
        1200   Contributions receivable 10  
                 
          1310 Employee & trustee receivables 1300 50
          1320 Notes/loans receivable 1300 51A
          1325 Doubtful notes/loans allowance 1300 51B
        1300   Other receivables 10  
                 
          1410 Inventories for sale 1400 52
          1420 Inventories for use 1400 52
          1450 Prepaid expenses 1400 53
          1460 Accrued revenues 1400 47A
        1400   Other assets 10  
        10   Curent Assets 1  
                 
          1510 Marketable securities 1500 54
          1530 Land held for investment 1500 55A
          1540 Buildings held for investment 1500 55A
          1545 Accum deprec - bldg investment 1500 55B
          1580 Investments - other 1500 56
        1500   Investments 15  
                 
          1610 Land - operating 1600 57A
          1620 Buildings - operating 1600 57A
          1630 Leasehold improvements 1600 57A
          1640 Furniture, fixtures, & equip 1600 57A
          1650 Vehicles 1600 57A
          1660 Construction in progress 1600 57A
        1600   Fixed operating assets: 15  
                 
          1725 Accum deprec - building 1700 57B
          1735 Accum amort - leasehold improvements 1700 57B
          1745 Accum deprec - furn,fix,equip 1700 57B
          1755 Accum deprec - vehicles 1700 57B
        1700   Accum deprec - fixed operating assets: 15  
                 
          1810 Other long-term assets 1800 58
                 
          1850 Split-interest agreements 1800 58
                 
          1910 Collections - art, etc 1800 58
                 
          1950 Funds held in trust by others 1800 58
        1800   Other fixed assets 15  
        15   Fixed Assets 1  
                 
        1   Total assets 00  
                 
            LIABILITIES    
          2010 Accounts payable 2000 60
          2020 Grants & allocations payable 2000 61
        2000   Payables 2  
                 
          2110 Accrued payroll 2100 60
          2120 Accrued paid leave 2100 60
          2130 Accrued payroll taxes 2100 60
          2140 Accrued sales taxes 2100 60
          2150 Accrued expenses - other 2100 60
        2100   Accrued liabilities 2  
                 
          2310 Deferred contract revenue 2300 62
          2350 Unearned/deferred revenue - other 2300 62
        2300   Unearned/deferred revenue: 2  
                 
          2410 Refundable advances 2400 62
        2400   Refundable advances 2  
                 
          2510 Trustee & employee loans payable 2500 63
          2550 Line of credit 2500 65
          2560 Current portion - long-term loan 2500 65
          2570 Short-term liabilities - other 2500 65
        2500   Short-term notes & loans payable: 2  
                 
          2610 Split-interest liabilities 2600 65
        2600   Split-interest liabilities 2  
                 
          2710 Bonds payable 2700 64A
          2730 Mortgages payable 2700 64B
          2750 Capital leases 2700 64B
          2770 Long-term liabilities - other 2700 64A
        2700   Long-term notes & loans payable: 2  
                 
          2810 Gov't-owned fixed assets liability 2800 65
          2910 Custodial funds 2800 65
        2800   Other liabilities 2  
                 
        2   Total liabilities 2-3  
                 
            EQUITY    
          3010 Unrestricted net assets 3000 21&67
          3020 Board-designated net assets 3000 21&67
          3030 Board designated quasi-endowment 3000 21&67
          3040 Fixed operating net assets 3000 21&67
        3000   Unrestricted net assets 3  
                 
          3110 Use restricted net assets 3100 21&68
          3120 Time restricted net assets 3100 21&68
        3100   Temporarily restricted net assets 3  
                 
          3210 Endowment net assets 3200 21&69
        3200   Permanently restricted net assets 3  
                 
        3900   Profit / Loss for the year 3  
                 
        3   Total net assets 2-3  
                 
        2-3   Total liabilities & net assets 00  
                 
            Income Statements    
            Total revenue, gains, & other support    
                 
          4010 Individual/small business contributions 4000 1A
          4020 Corporate contributions 4000 1A
          4070 Legacies & bequests 4000 1A
          4075 Uncollectible pledges - estimated 4000 CONTRA1A
          4085 Long-term pledges discount 4000 CONTRA1A
        4000   Revenue from direct contributions: 4  
                 
          4110 Donated professional services-GAAP 4100 PARTIV-A&82B
          4120 Donated other services - non-GAAP 4100 PARTIV-A&82B
          4130 Donated use of facilities 4100 PARTIV-A&82B
          4140 Gifts in kind - goods 4100 1D
          4150 Donated art, etc 4100 1D
        4100   Donated goods & services revenue 4  
                 
          4210 Corporate/business grants 4200 1A
          4230 Foundation/trust grants 4200 1A
          4250 Nonprofit organization grants 4200 1A
          4255 Discounts - long-term grants 4200 CONTRA1A
        4200   Revenue from non-government grants 4  
                 
          4310 Split-interest agreement contributions 4300 1A
          4350 Gain (loss) split-interest agreements 4300 20
        4300   Revenue from split-interest agreements 4  
                 
          4410 United Way or CFC contributions 4400 1B
          4420 Affiliated organizations revenue 4400 1B
          4430 Fundraising agencies revenue 4400 1B
        4400   Revenue from indirect contributions 4  
                 
          4510 Agency (government) grants 4500 1C
          4520 Federal grants 4500 1C
          4530 State grants 4500 1C
          4540 Local government grants 4500 1C
        4500   Revenue from government grants 4  
                 
        4   Total contribution 4-5-6  
                 
            Earned revenues    
          5010 Agency (government) contracts/fees 5000 2&93(G)
          5020 Federal contracts/fees 5000 2&93(G)
          5030 State contracts/fees 5000 2&93(G)
          5040 Local government contracts/fees 5000 2&93(G)
          5080 Medicare/Medicaid payments 5000 2&93F
        5000   Revenue from government agencies 5  
                 
          5180 Program service fees 5100 2&93(A)
          5185 Bad debts, est - program fees 5100 2&93(A)
        5100   Revenue from program-related sales & fees 5  
                 
          5210 Membership dues-individuals 5200 3&94
          5220 Assessments and dues-organizations 5200 3&94
        5200   Revenue from dues 5  
                 
          5310 Interest-savings/short-term investments 5300 4&95
          5320 Dividends & interest - securities 5300 5&96
          5330 Real estate rent - debt-financed 5300 6A&97A
          5335 Real estate rental cost - debt-financed 5300 6B&97A
          5340 Real estate rent - not debt-financed 5300 6A&97B
          5345 Real estate rental cost - not debt-financed 5300 6B&97B
          5350 Personal property rent 5300 6A&98
          5355 Personal property rental cost 5300 6B&98
          5360 Other investment income 5300 7&99
          5370 Securities sales - gross 5300 8A-(A)&100
          5375 Securities sales cost 5300 8B-(A)&100
        5300   Revenue from investments 5  
                 
          5410 Non-inventory sales - gross 5400 8A-(B)&100
          5415 Non-inventory sales cost 5400 8B-(B)&100
          5440 Gross sales - inventory 5400 10A&102
          5445 Cost of inventory sold 5400 10B&102
          5450 Advertising revenue 5400 11&103
          5460 Affiliate revenues from other entities 5400 11&103
          5490 Misc revenue 5400 11&103
        5400   Revenue from other sources 5  
                 
          5810 Special events - non-gift revenue 5800 9A&101
          5820 Special events - gift revenue 5800 1A&(9A)
        5800   Special events 5  
                 
        5   Total Earned revenues 4-5-6  
                 
            Other revenue    
          6810 Unrealized gain (loss) - investments 6800 PARTIV-A
          6820 Unrealized gain (loss) - other assets 6800 PARTIV-A
        6800   Unrealized gain (loss): 6  
                 
          6910 Satisfaction of use restriction 6900 N/A
          6920 LB&E acquisition satisfaction 6900 N/A
          6930 Time restriction satisfaction 6900 N/A
        6900   Net assets released from restriction: 6  
                 
        6   Total other revenues 4-5-6  
                 
        4-5-6   Total revenue, gains, & other support PL 12
                 
            Expenses - personnel related    
          7010 Contracts - program-related 7000 22
          7020 Grants to other organizations 7000 22
          7040 Awards & grants - individuals 7000 22
          7050 Specific assistance - individuals 7000 23
          7060 Benefits paid to or for members 7000 24
        7000   Grants, contracts, & direct assistance 7  
                 
          7210 Officers & directors salaries 7200 25
          7220 Salaries & wages - other 7200 26
          7230 Pension plan contributions 7200 27
          7240 Employee benefits - not pension 7200 28
          7250 Payroll taxes, etc. 7200 29
        7200   Salaries & related expenses: 7  
                 
          7510 Fundraising fees 7500 30
          7520 Accounting fees 7500 31
          7530 Legal fees 7500 32
          7540 Professional fees - other 7500 43
          7550 Temporary help - contract 7500 43
          7580 Donated professional services - GAAP 7500 PARTIV-B,82B
          7590 Donated other services - non-GAAP 7500 PARTIV-B,82B
        7500   Contract service expenses 7  
                 
        7   Total Expenses 7-8-9  
                 
            Non-personnel related expenses    
          8110 Supplies 8100 33
          8120 Donated materials & supplies 8100 33
          8130 Telephone & telecommunications 8100 34
          8140 Postage & shipping 8100 35
          8150 Mailing services 8100 35
          8170 Printing & copying 8100 38
          8180 Books, subscriptions, references 8100 38
          8190 In-house publications 8100 38
        8100   Nonpersonnel expenses 8  
                 
          8210 Rent, parking, other occupancy 8200 36
          8220 Utilities 8200 36
          8230 Real estate taxes 8200 36
          8240 Personal property taxes 8200 36
          8250 Mortgage interest 8200 36
          8260 Equipment rental & maintenance 8200 37
          8270 Deprec & amort - allowable 8200 42
          8280 Deprec & amort - not allowable 8200 42
          8290 Donated facilities 8200 PARTIV-B,82B
        8200   Facility & equipment expenses: 8  
                 
          8310 Travel 8300 39
          8320 Conferences, conventions, meetings 8300 40
        8300   Travel & meetings expenses 8  
                 
          8510 Interest-general 8500 41
          8520 Insurance - non-employee related 8500 43
          8530 Membership dues - organization 8500 43
          8540 Staff development 8500 43
          8550 List rental 8500 43
          8560 Outside computer services 8500 43
          8570 Advertising expenses 8500 43
          8580 Contingency provisions 8500 43
          8590 Other expenses 8500 43
        8500   Other expenses 8  
                 
          8610 Bad debt expense 8600 43
          8620 Sales taxes 8600 43
          8630 UBITaxes 8600 43
          8650 Taxes - other 8600 43
          8660 Fines, penalties, judgments 8600 43
          8670 Organizational (corp) expenses 8600 43
        8600   Business expenses 8  
                 
        8   Total expenses 7-8-9 44
                 
            Non-GAAP expenses    
          9810 Capital purchases - land 9800 CAPITALIZED
          9820 Capital purchases - building 9800 CAPITALIZED
          9830 Capital purchases - equipment 9800 CAPITALIZED
          9840 Capital purchases - vehicles 9800 CAPITALIZED
          9910 Payments to affiliates 9800 16
          9920 Additions to reserves 9800 N/A
          9930 Program administration allocations 9800 N/A
        9800   Fixed asset purchases 9  
                 
        9   Total Non-GAAP expenses 7-8-9  
        7-8-9   Total Expenses PL  
                 
        PL   Profit or loss before taxes 3900  
                 
        00   Difference should be = 0 (blank cell)    
                 
            COST CENTERS    
                 
          .PRO1 Project 1 P  
          .PRO2 Project 2 P  
        P   Total projects    
                 
            DONORS    
          ;D001 Donor Ms ... D  
          ;D002 Donor Company ... D  
          ;D003 Donor Mr .. D  
        D   Totals Donors    
                 
            SEGMENTS    
          :100 Program department A S100 IIIA
          :200 Program department B S100 IIIB
          :300 Program department C S100 IIIC
          :400 Program department D S100 IIID
          :450 Other program service activities S100 IIIE
          :460 Lobbying activities S100 85
        S100   Total program services S1 13/44(B)/IIIF
                 
          :510 M&G department-general S500 14/IIC
          :520 M&G department-unallowable (A-122) S500 14/IIC
          :530 Public relations S500 N/A
          :540 Investment management S500 N/A
          :550 Labor relations S500 N/A
          :610 M&G special event production S500 9B
          :620 M&G special event promotion S500 9B
        S500   M&G department S1  
                 
          :700 Fundraising department S700 15/IID
        S700   Fundraising department S1  
                 
          :910 Central services cost pool S900 ALLOCATED
          :920 Common cost pool by line item S900 ALLOCATED
          :930 Common cost pool-other S900 ALLOCATED
          :980 Capital/fixed asset purchases pool S900 CAPITALIZED
        S900   Cost pools S1  
        S1   Total Segments 1    

        Non-profit organisation in USA | Double entry with multi-currency

        In this article

          Non-profit organisation in USA | Double entry with multi-currency

          Non-profit organisation in USA | Double entry with multi-currency

          USA
          Double-Entry Accounting with foreign currencies
          Non-Profit

          Accounting plan for nonprofit organization based on the Unified Chart of Nonprofit Accounts (UCOA).

          Open in Banana WebApp

          Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

          Open template in WebApp

          Template documentation

          Description

          This accounting template non profit organizations is base on the Unified Chart of Nonprofit Accounts (UCOA).

          • Use different currencies
          • Use the Unified accounting plan
          • Double entry accounting
          • Has Cost center for Projects and Donors
          • Use the Segments to separate by departments

           

          Template preview

          Non Profit Organization XX

          Accounting 2015

          Basic Currency: USD

          Double-entry with foreign currencies

          Table: Accounts
          Group Description Currency Sum In Gr1
              BALANCE SHEET      
                     
              ASSETS      
            1010 Cash in bank-operating USD 1000 45
            1020 Cash in bank-payroll USD 1000 45
            1040 Petty cash USD 1000 45
            1030 Bank CHF CHF 1000  
            1031 Bank EUR EUR 1000  
            1032 Bank JPY JPY 1000  
            1033 Bank CNY CNY 1000  
            1034 Bank GBP GBP 1000  
            1035 Bank MXN MXN 1000  
            1036 Bank RUB MXN 1000  
            1070 Savings & short-term investments USD 1000 46
          1000   Cash   10  
                     
            1110 Accounts receivable USD 1100 47A
            1115 Doubtful accounts allowance USD 1100 47B
          1100   Accounts receivable   10  
                     
            1210 Pledges receivable USD 1200 48A
            1215 Doubtful pledges allowance USD 1200 48B
            1225 Discounts - long-term pledges USD 1200 48A
            1240 Grants receivable USD 1200 49
            1245 Discounts - long-term grants USD 1200 49
          1200   Contributions receivable   10  
                     
            1310 Employee & trustee receivables USD 1300 50
            1320 Notes/loans receivable USD 1300 51A
            1325 Doubtful notes/loans allowance USD 1300 51B
          1300   Other receivables   10  
                     
            1410 Inventories for sale USD 1400 52
            1420 Inventories for use USD 1400 52
            1450 Prepaid expenses USD 1400 53
            1460 Accrued revenues USD 1400 47A
          1400   Other assets   10  
          10   Curent Assets   1  
                     
            1510 Marketable securities USD 1500 54
            1530 Land held for investment USD 1500 55A
            1540 Buildings held for investment USD 1500 55A
            1545 Accum deprec - bldg investment USD 1500 55B
            1580 Investments - other USD 1500 56
          1500   Investments   15  
                     
            1610 Land - operating USD 1600 57A
            1620 Buildings - operating USD 1600 57A
            1630 Leasehold improvements USD 1600 57A
            1640 Furniture, fixtures, & equip USD 1600 57A
            1650 Vehicles USD 1600 57A
            1660 Construction in progress USD 1600 57A
          1600   Fixed operating assets:   15  
                     
            1725 Accum deprec - building USD 1700 57B
            1735 Accum amort - leasehold improvements USD 1700 57B
            1745 Accum deprec - furn,fix,equip USD 1700 57B
            1755 Accum deprec - vehicles USD 1700 57B
          1700   Accum deprec - fixed operating assets:   15  
                     
            1810 Other long-term assets USD 1800 58
                     
            1850 Split-interest agreements USD 1800 58
                     
            1910 Collections - art, etc USD 1800 58
                     
            1950 Funds held in trust by others USD 1800 58
          1800   Other fixed assets   15  
          15   Fixed Assets   1  
                     
          1   Total assets   00  
                     
              LIABILITIES      
            2010 Accounts payable USD 2000 60
            2020 Grants & allocations payable USD 2000 61
          2000   Payables   2  
                     
            2110 Accrued payroll USD 2100 60
            2120 Accrued paid leave USD 2100 60
            2130 Accrued payroll taxes USD 2100 60
            2140 Accrued sales taxes USD 2100 60
            2150 Accrued expenses - other USD 2100 60
          2100   Accrued liabilities   2  
                     
            2310 Deferred contract revenue USD 2300 62
            2350 Unearned/deferred revenue - other USD 2300 62
          2300   Unearned/deferred revenue:   2  
                     
            2410 Refundable advances USD 2400 62
          2400   Refundable advances   2  
                     
            2510 Trustee & employee loans payable USD 2500 63
            2550 Line of credit USD 2500 65
            2560 Current portion - long-term loan USD 2500 65
            2570 Short-term liabilities - other USD 2500 65
          2500   Short-term notes & loans payable:   2  
                     
            2610 Split-interest liabilities USD 2600 65
          2600   Split-interest liabilities   2  
                     
            2710 Bonds payable USD 2700 64A
            2730 Mortgages payable USD 2700 64B
            2750 Capital leases USD 2700 64B
            2770 Long-term liabilities - other USD 2700 64A
          2700   Long-term notes & loans payable:   2  
                     
            2810 Gov't-owned fixed assets liability USD 2800 65
            2910 Custodial funds USD 2800 65
          2800   Other liabilities   2  
                     
          2   Total liabilities   2-3  
                     
              EQUITY      
            3010 Unrestricted net assets USD 3000 21&67
            3020 Board-designated net assets USD 3000 21&67
            3030 Board designated quasi-endowment USD 3000 21&67
            3040 Fixed operating net assets USD 3000 21&67
          3000   Unrestricted net assets   3  
                     
            3110 Use restricted net assets USD 3100 21&68
            3120 Time restricted net assets USD 3100 21&68
          3100   Temporarily restricted net assets   3  
                     
            3210 Endowment net assets USD 3200 21&69
          3200   Permanently restricted net assets   3  
                     
          3900   Profit / Loss for the year   3  
                     
          3   Total net assets   2-3  
                     
          2-3   Total liabilities & net assets   00  
                     
              Income Statements      
              Total revenue, gains, & other support      
                     
            4010 Individual/small business contributions USD 4000 1A
            4020 Corporate contributions USD 4000 1A
            4070 Legacies & bequests USD 4000 1A
            4075 Uncollectible pledges - estimated USD 4000 CONTRA1A
            4085 Long-term pledges discount USD 4000 CONTRA1A
          4000   Revenue from direct contributions:   4  
                     
            4110 Donated professional services-GAAP USD 4100 PARTIV-A&82B
            4120 Donated other services - non-GAAP USD 4100 PARTIV-A&82B
            4130 Donated use of facilities USD 4100 PARTIV-A&82B
            4140 Gifts in kind - goods USD 4100 1D
            4150 Donated art, etc USD 4100 1D
          4100   Donated goods & services revenue   4  
                     
            4210 Corporate/business grants USD 4200 1A
            4230 Foundation/trust grants USD 4200 1A
            4250 Nonprofit organization grants USD 4200 1A
            4255 Discounts - long-term grants USD 4200 CONTRA1A
          4200   Revenue from non-government grants   4  
                     
            4310 Split-interest agreement contributions USD 4300 1A
            4350 Gain (loss) split-interest agreements USD 4300 20
          4300   Revenue from split-interest agreements   4  
                     
            4410 United Way or CFC contributions USD 4400 1B
            4420 Affiliated organizations revenue USD 4400 1B
            4430 Fundraising agencies revenue USD 4400 1B
          4400   Revenue from indirect contributions   4  
                     
            4510 Agency (government) grants USD 4500 1C
            4520 Federal grants USD 4500 1C
            4530 State grants USD 4500 1C
            4540 Local government grants USD 4500 1C
          4500   Revenue from government grants   4  
                     
          4   Total contribution   4-5-6  
                     
              Earned revenues      
            5010 Agency (government) contracts/fees USD 5000 2&93(G)
            5020 Federal contracts/fees USD 5000 2&93(G)
            5030 State contracts/fees USD 5000 2&93(G)
            5040 Local government contracts/fees USD 5000 2&93(G)
            5080 Medicare/Medicaid payments USD 5000 2&93F
          5000   Revenue from government agencies   5  
                     
            5180 Program service fees USD 5100 2&93(A)
            5185 Bad debts, est - program fees USD 5100 2&93(A)
          5100   Revenue from program-related sales & fees   5  
                     
            5210 Membership dues-individuals USD 5200 3&94
            5220 Assessments and dues-organizations USD 5200 3&94
          5200   Revenue from dues   5  
                     
            5310 Interest-savings/short-term investments USD 5300 4&95
            5320 Dividends & interest - securities USD 5300 5&96
            5330 Real estate rent - debt-financed USD 5300 6A&97A
            5335 Real estate rental cost - debt-financed USD 5300 6B&97A
            5340 Real estate rent - not debt-financed USD 5300 6A&97B
            5345 Real estate rental cost - not debt-financed USD 5300 6B&97B
            5350 Personal property rent USD 5300 6A&98
            5355 Personal property rental cost USD 5300 6B&98
            5360 Other investment income USD 5300 7&99
            5370 Securities sales - gross USD 5300 8A-(A)&100
            5375 Securities sales cost USD 5300 8B-(A)&100
            5380 Exchange rate gains USD 5300  
          5300   Revenue from investments   5  
                     
            5410 Non-inventory sales - gross USD 5400 8A-(B)&100
            5415 Non-inventory sales cost USD 5400 8B-(B)&100
            5440 Gross sales - inventory USD 5400 10A&102
            5445 Cost of inventory sold USD 5400 10B&102
            5450 Advertising revenue USD 5400 11&103
            5460 Affiliate revenues from other entities USD 5400 11&103
            5490 Misc revenue USD 5400 11&103
          5400   Revenue from other sources   5  
                     
            5810 Special events - non-gift revenue USD 5800 9A&101
            5820 Special events - gift revenue USD 5800 1A&(9A)
          5800   Special events   5  
                     
          5   Total Earned revenues   4-5-6  
                     
              Other revenue      
            6810 Unrealized gain (loss) - investments USD 6800 PARTIV-A
            6820 Unrealized gain (loss) - other assets USD 6800 PARTIV-A
          6800   Unrealized gain (loss):   6  
                     
            6910 Satisfaction of use restriction USD 6900 N/A
            6920 LB&E acquisition satisfaction USD 6900 N/A
            6930 Time restriction satisfaction USD 6900 N/A
          6900   Net assets released from restriction:   6  
                     
          6   Total other revenues   4-5-6  
                     
          4-5-6   Total revenue, gains, & other support   PL 12
                     
              Expenses - personnel related      
            7010 Contracts - program-related USD 7000 22
            7020 Grants to other organizations USD 7000 22
            7040 Awards & grants - individuals USD 7000 22
            7050 Specific assistance - individuals USD 7000 23
            7060 Benefits paid to or for members USD 7000 24
          7000   Grants, contracts, & direct assistance   7  
                     
            7210 Officers & directors salaries USD 7200 25
            7220 Salaries & wages - other USD 7200 26
            7230 Pension plan contributions USD 7200 27
            7240 Employee benefits - not pension USD 7200 28
            7250 Payroll taxes, etc. USD 7200 29
          7200   Salaries & related expenses:   7  
                     
            7510 Fundraising fees USD 7500 30
            7520 Accounting fees USD 7500 31
            7530 Legal fees USD 7500 32
            7540 Professional fees - other USD 7500 43
            7550 Temporary help - contract USD 7500 43
            7580 Donated professional services - GAAP USD 7500 PARTIV-B,82B
            7590 Donated other services - non-GAAP USD 7500 PARTIV-B,82B
          7500   Contract service expenses   7  
                     
          7   Total Expenses   7-8-9  
                     
              Non-personnel related expenses      
            8110 Supplies USD 8100 33
            8120 Donated materials & supplies USD 8100 33
            8130 Telephone & telecommunications USD 8100 34
            8140 Postage & shipping USD 8100 35
            8150 Mailing services USD 8100 35
            8170 Printing & copying USD 8100 38
            8180 Books, subscriptions, references USD 8100 38
            8190 In-house publications USD 8100 38
          8100   Nonpersonnel expenses   8  
                     
            8210 Rent, parking, other occupancy USD 8200 36
            8220 Utilities USD 8200 36
            8230 Real estate taxes USD 8200 36
            8240 Personal property taxes USD 8200 36
            8250 Mortgage interest USD 8200 36
            8260 Equipment rental & maintenance USD 8200 37
            8270 Deprec & amort - allowable USD 8200 42
            8280 Deprec & amort - not allowable USD 8200 42
            8290 Donated facilities USD 8200 PARTIV-B,82B
          8200   Facility & equipment expenses:   8  
                     
            8310 Travel USD 8300 39
            8320 Conferences, conventions, meetings USD 8300 40
          8300   Travel & meetings expenses   8  
                     
            8510 Interest-general USD 8500 41
            8520 Insurance - non-employee related USD 8500 43
            8530 Membership dues - organization USD 8500 43
            8540 Staff development USD 8500 43
            8550 List rental USD 8500 43
            8560 Outside computer services USD 8500 43
            8570 Advertising expenses USD 8500 43
            8580 Contingency provisions USD 8500 43
            8590 Other expenses USD 8500 43
          8500   Other expenses   8  
                     
            8610 Bad debt expense USD 8600 43
            8620 Sales taxes USD 8600 43
            8630 UBITaxes USD 8600 43
            8650 Taxes - other USD 8600 43
            8660 Fines, penalties, judgments USD 8600 43
            8670 Organizational (corp) expenses USD 8600 43
            8680 Exchange rate losses USD 8600  
          8600   Business expenses   8  
                     
          8   Total expenses   7-8-9 44
                     
              Non-GAAP expenses      
            9810 Capital purchases - land USD 9800 CAPITALIZED
            9820 Capital purchases - building USD 9800 CAPITALIZED
            9830 Capital purchases - equipment USD 9800 CAPITALIZED
            9840 Capital purchases - vehicles USD 9800 CAPITALIZED
            9910 Payments to affiliates USD 9800 16
            9920 Additions to reserves USD 9800 N/A
            9930 Program administration allocations USD 9800 N/A
          9800   Fixed asset purchases   9  
                     
          9   Total Non-GAAP expenses   7-8-9  
          7-8-9   Total Expenses   PL  
                     
          PL   Profit or loss before taxes   3900  
                     
          00   Difference should be = 0 (blank cell)      
                     
              COST CENTERS      
                     
            .PRO1 Project 1 USD P  
            .PRO2 Project 2 USD P  
          P   Total projects      
                     
              DONORS      
            ;D001 Donor Ms ...   D  
            ;D002 Donor Company ...   D  
            ;D003 Donor Mr ..   D  
          D   Totals Donors      
                     
              SEGMENTS      
            :100 Program department A USD S100 IIIA
            :200 Program department B USD S100 IIIB
            :300 Program department C USD S100 IIIC
            :400 Program department D USD S100 IIID
            :450 Other program service activities USD S100 IIIE
            :460 Lobbying activities USD S100 85
          S100   Total program services   S1 13/44(B)/IIIF
                     
            :510 M&G department-general USD S500 14/IIC
            :520 M&G department-unallowable (A-122) USD S500 14/IIC
            :530 Public relations USD S500 N/A
            :540 Investment management USD S500 N/A
            :550 Labor relations USD S500 N/A
            :610 M&G special event production USD S500 9B
            :620 M&G special event promotion USD S500 9B
          S500   M&G department   S1  
                     
            :700 Fundraising department USD S700 15/IID
          S700   Fundraising department   S1  
                     
            :910 Central services cost pool USD S900 ALLOCATED
            :920 Common cost pool by line item USD S900 ALLOCATED
            :930 Common cost pool-other USD S900 ALLOCATED
            :980 Capital/fixed asset purchases pool USD S900 CAPITALIZED
          S900   Cost pools   S1  
          S1   Total Segments 1      
          Table: Exchange rates
          Ref.Currency Currency Text
          USD EUR Euro
          USD CHF Swiss Franc
          USD JPY Japanese Yen
          USD CNY Chinese Yuan
          USD GBP British Pound
          USD MXN Mexican Peso
          USD RUB Russian Rouble
          USD ILS Israeli New Shekel
          USD SAR Saudi Riyal
          USD SGD Singapore