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No profit (USA)

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

Country: USA  | Accounting type: Double-Entry Accounting  |  Category: Non-Profit

Non Profit Organization XX

Accounting 2015

Basic Currency: USD

Double-entry

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

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

 


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