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    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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    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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    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    
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