Unified Chart of Accounts Page 1 Cross-Referenced …

1 Unified Chart of AccountsCross-Referenced to Selected Not-For-Profit Reporting Requirementsversion 1 Balance Sheet account CodingBalance Sheet or Statement of XXXXF inancial Position Accounts (1000-3999)Line itemversion A-122 United Way AccountForm 990 Form 990 EZCostof AmericaNumberLine ItemLine ItemPrinciplesAccounting Guide1 Assets1000 Cash:1010 Cash in bank-operating4522n/a1000-10991020 Cash in bank-payroll4522n/a1000-10991040 Petty cash4522n/a1000-10991070 Savings & short-term investments4622n/a1100-11991100 Accounts receivable:1110 Accounts receivable47a24n/a1200-12991115 Doubtful Accounts allowance47b24n/a1200-12991200 Contributions receivable.

2 1210 Pledges receivable48a24n/a1300-13991215 Doubtful pledges allowance48b24n/a1300-13991225 Discounts - long-term pledges48a24n/a1300-13991240 Grants receivable4924n/a1300-13991245 Discounts - long-term grants4924n/a1300-13991300 Other receivables:1310 Employee & trustee receivables5024n/a1200-12991320 Notes/loans receivable51a24n/a1200-12991325 Doubtful notes/loans allowance51b24n/a1200-12991400 Other assets:1410 Inventories for sale5224n/a1400-14991420 Inventories for use5224n/a1400-14991450 Prepaid expenses5324n/a1500-15991460 Accrued revenues47a24n/a1200-12991500 Investments:1510 Marketable securities 5422n/a1700-17991530 Land held for investment55a22n/a1800-18991540 Buildings held for investment55a22n/a1800-18991545 Accum deprec - bldg investment55b22n/a1800-18991580 Investments - other5622n/a1900-19991600 Fixed operating assets.

3 1610 Land - operating57a23n/a1800-18991620 Buildings - operating57a23n/a1800-18991630 Leasehold improvements57a24n/a1800-18991640 Furniture, fixtures, & equip57a24n/a1800-18991650 Vehicles57a24n/a1800-18991660 Construction in progress57a24n/a1800-18991700 Accum deprec - fixed operating assets:1725 Accum deprec - building57b23n/a1800-18991735 Accum amort - leasehold improvements57b24n/a1800-18991745 Accum deprec - furn,fix,equip57b24n/a1800-18991755 Accum deprec - vehicles57b24n/a1800-18991810 Other long-term assets5824n/a1900-19991850 Split-interest agreements5824n/a1900-19991910 Collections - art, etc5824n/a1900-19991950 Funds held in trust by others5824n/a1900-1999 Total assets5925n/an/aCopyright 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS").

4 For use guidelines, a copy of the License may be found at the website Unified Chart of AccountsCross-Referenced to Selected Not-For-Profit Reporting Requirementsversion 2 Balance Sheet account Coding XXXXLine itemversion A-122 United Way AccountForm 990 Form 990 EZCostof AmericaNumberLine ItemLine ItemPrinciplesAccounting Guide2 Liabilities2000 Payables:2010 Accounts payable6026n/a2000-20992020 Grants & allocations payable6126n/a2200-23992100 Accrued liabilities:2110 Accrued payroll6026n/a2100-21992120 Accrued paid leave6026n/a2100-21992130 Accrued payroll taxes6026n/a2100-21992140 Accrued sales taxes6026n/a2100-21992150 Accrued expenses - other6026n/a2100-21992300 Unearned/deferred revenue:2310 Deferred contract revenue6226n/an/a2350 Unearned/deferred revenue - other6226n/a2500-25992410 Refundable advances6226n/a2500-25992500 Short-term notes & loans payable.

5 2510 Trustee & employee loans payable6326n/a2400-24992550 Line of credit6526n/a2400-24992560 Current portion - long-term loan6526n/a2400-24992570 Short-term liabilities - other6526n/a2400-24992610 Split-interest liabilities6526n/a2400-24992700 Long-term notes & loans payable:2710 Bonds payable64a26n/a2600-26992730 Mortgages payable64b26n/a2600-26992750 Capital leases64b26n/a2600-26992770 Long-term liabilities - other64a26n/a2600-26992810 Gov't-owned fixed assets liability6526n/a2600-26992910 Custodial funds6526n/a2600-2699 Total liabilities6626n/an/a3 Equity3000 Unrestricted net assets.

6 3010 Unrestricted net assets21 & 6721 & 27n/a3000-39993020 Board-designated net assets21 & 6721 & 27n/a3000-39993030 Board designated quasi-endowment21 & 6721 & 27n/a3000-39993040 Fixed operating net assets21 & 6721 & 27n/a3000-39993100 Temporarily restricted net assets:3110 Use restricted net assets21 & 6821 & 27req3000-39993120 Time restricted net assets21 & 6821 & 27req3000-39993200 Permanently restricted net assets:3210 Endowment net assets21 & 6921 & 27n/a3000-3999 Total net assets21 & 7321 & 27n/an/aTotal liabilities & net assets74n/an/an/aCopyright 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS").

7 For use guidelines, a copy of the License may be found at the website Unified Chart of AccountsCross-Referenced to Selected Not-For-Profit Reporting Requirementsversion 3 Income Statement account CodingIncome Statement or Statement of XXXX-xxxFinancial Activities Accounts (4000-9999)Line itemActivity Codeversion A-122 United Way AccountForm 990 Form 990 EZCostof AmericaNumberLine ItemLine ItemPrinciplesAccounting Guide4 Contributions, Support4000 Revenue from direct contributions:4010-** Individual/small business contributions1a1n/a4000-40994020-** Corporate contributions1a1n/a4000-40994070-** Legacies & bequests1a1n/a4300-43994075-** Uncollectible pledges - estimatedcontra 1a1n/a4000-40994085-** Long-term pledges discountcontra 1a1n/a4000-40994100 Donated goods & services revenue.

8 4110-** Donated professional services-GAAPPart IV-A & 82bn/amatch/in-kind4000-40994120-** Donated other services - non-GAAPPart IV-A & 82bn/amatch/in-kindn/a4130-** Donated use of facilitiesPart IV-A & 82bn/amatch/in-kindn/a4140-** Gifts in kind - goods1d1match/in-kind4000-40994150-** Donated art, etc1d1match/in-kind4000-40994200 Revenue from non-government grants:4210-** Corporate/business grants1a1match/$4000-41994230-** Foundation/trust grants1a1match/$4000-41994250-** Nonprofit organization grants1a1match/$4000-41994255-** Discounts - long-term grantscontra 1a1match/$4000-41994300 Revenue from split-interest agreements:4310-** Split-interest agreement contributions1a1n/a4000-41994350-** Gain (loss) split-interest agreements201n/a4000-41994400 Revenue from indirect contributions.

9 4410-** United Way or CFC contributions1b1match/$4700-47994420-** Affiliated organizations revenue1b1match/$4500-45994430-** Fundraising agencies revenue1b1match/$4800-48994500 Revenue from government grants:4510-** Agency (government) grants1c1grant/match5500-59994520-** Federal grants1c1grant/match5500-59994530-** State grants1c1grant/match5500-59994540-** Local government grants1c1grant/match5500-5999 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 AccountsCross-Referenced to Selected Not-For-Profit Reporting Requirementsversion 4 Income Statement account Coding XXXX-xxxLine itemActivity Codeversion A-122 United Way AccountForm 990 Form 990 EZCostof AmericaNumberLine ItemLine ItemPrinciplesAccounting Guide5 Earned revenues5000 Revenue from government agencies.

10 5010-** Agency (government) contracts/fees2 & 93(g)2n/a5000-54995020-** Federal contracts/fees2 & 93(g)2grant/match5000-54995030-** State contracts/fees2 & 93(g)2grant/match5000-54995040-** Local government contracts/fees2 & 93(g)2grant/match5000-54995080-** Medicare/Medicaid payments2 & 93f2grant/match5000-54995100 Revenue from program-related sales & fees:5180-** Program service fees2 & 93(a)2match/$6200-64995185-** Bad debts, est - program fees 2 & 93(a)2match/$6200-64995200 Revenue from dues:5210-** Membership dues-individuals3 & 943n/a6000-60995220-** Assessments and dues-organizations3 & 943n/a6100-61995300 Revenue from investments:5310-** Interest-savings/short-term investments4 & 954n/a6500-65995320-** Dividends & interest - securities5 & 964n/a6500-65995330-** Real estate rent - debt-financed6a & 97a8n/a6500-65995335-** Real estate rental cost - debt-financed6b & 97a85340-** Real estate rent - not debt-financed6a & 97b85345-** Real estate rental cost - not debt-financed6b & 97b85350-** Personal property