Available in Sage 50 Quantum Accounting.
Below is a table showing the Unified Chart of Accounts, the account descriptions, and corresponding line items for the Form 990 and Form 990EZ.
|
Balance Sheet or Statement of Financial Position Accounts (1000-3999) |
|||
|---|---|---|---|
| version 3.0 | |||
| Account Number | Form 990 Line Item | Form 990 EZ Line Item | |
| Assets | |||
| 1000 | Cash: | ||
| 1010 | Cash in bank-operating | 45 | 22 |
| 1020 | Cash in bank-payroll | 45 | 22 |
| 1040 | Petty cash | 45 | 22 |
| 1070 | Savings & short-term investments | 46 | 22 |
| 1100 | Accounts receivable: | ||
| 1110 | Accounts receivable | 47a | 24 |
| 1115 | Doubtful accounts allowance | 47b | 24 |
| 1200 | Contributions receivable: | ||
| 1210 | Pledges receivable | 48a | 24 |
| 1215 | Doubtful pledges allowance | 48b | 24 |
| 1225 | Discounts - long-term pledges | 48a | 24 |
| 1240 | Grants receivable | 49 | 24 |
| 1245 | Discounts - long-term grants | 49 | 24 |
| 1300 | Other receivables: | ||
| 1310 | Employee & trustee receivables | 50 | 24 |
| 1320 | Notes/loans receivable | 51a | 24 |
| 1325 | Doubtful notes/loans allowance | 51b | 24 |
| 1400 | Other assets: | ||
| 1410 | Inventories for sale | 52 | 24 |
| 1420 | Inventories for use | 52 | 24 |
| 1450 | Prepaid expenses | 53 | 24 |
| 1460 | Accrued revenues | 47a | 24 |
| 1500 | Investments: | ||
| 1510 | Marketable securities | 54 | 22 |
| 1530 | Land held for investment | 55a | 22 |
| 1540 | Buildings held for investment | 55a | 22 |
| 1545 | Accum deprec - bldg investment | 55b | 22 |
| 1580 | Investments - other | 56 | 22 |
| 1600 | Fixed operating assets: | ||
| 1610 | Land - operating | 57a | 23 |
| 1620 | Buildings - operating | 57a | 23 |
| 1630 | Leasehold improvements | 57a | 24 |
| 1640 | Furniture, fixtures, & equip | 57a | 24 |
| 1650 | Vehicles | 57a | 24 |
| 1660 | Construction in progress | 57a | 24 |
| 1700 | Accum deprec - fixed operating assets: | ||
| 1725 | Accum deprec - building | 57b | 23 |
| 1735 | Accum amort - leasehold improvements | 57b | 24 |
| 1745 | Accum deprec - furn,fix,equip | 57b | 24 |
| 1755 | Accum deprec - vehicles | 57b | 24 |
| 1810 | Other long-term assets | 58 | 24 |
| 1850 | Split-interest agreements | 58 | 24 |
| 1910 | Collections - art, etc | 58 | 24 |
| 1950 | Funds held in trust by others | 58 | 24 |
| Total assets | 59 | 25 | |
| Liabilities | |||
| 2000 | Payables: | ||
| 2010 | Accounts payable | 60 | 26 |
| 2020 | Grants & allocations payable | 61 | 26 |
| 2100 | Accrued liabilities: | ||
| 2110 | Accrued payroll | 60 | 26 |
| 2120 | Accrued paid leave | 60 | 26 |
| 2130 | Accrued payroll taxes | 60 | 26 |
| 2140 | Accrued sales taxes | 60 | 26 |
| 2150 | Accrued expenses - other | 60 | 26 |
| 2300 | Unearned/deferred revenue: | ||
| 2310 | Deferred contract revenue | 62 | 26 |
| 2350 | Unearned/deferred revenue - other | 62 | 26 |
| 2410 | Refundable advances | 62 | 26 |
| 2500 | Short-term notes & loans payable: | ||
| 2510 | Trustee & employee loans payable | 63 | 26 |
| 2550 | Line of credit | 65 | 26 |
| 2560 | Current portion - long-term loan | 65 | 26 |
| 2570 | Short-term liabilities - other | 65 | 26 |
| 2610 | Split-interest liabilities | 65 | 26 |
| 2700 | Long-term notes & loans payable: | ||
| 2710 | Bonds payable | 64a | 26 |
| 2730 | Mortgages payable | 64b | 26 |
| 2750 | Capital leases | 64b | 26 |
| 2770 | Long-term liabilities - other | 64a | 26 |
| 2810 | Gov't-owned fixed assets liability | 65 | 26 |
| 2910 | Custodial funds | 65 | 26 |
| Total liabilities | 66 | 26 | |
| Equity | |||
| 3000 | Unrestricted net assets: | ||
| 3010 | Unrestricted net assets | 21 & 67 | 21 & 27 |
| 3020 | Board-designated net assets | 21 & 67 | 21 & 27 |
| 3030 | Board designated quasi-endowment | 21 & 67 | 21 & 27 |
| 3040 | Fixed operating net assets | 21 & 67 | 21 & 27 |
| 3100 | Temporarily restricted net assets: | ||
| 3110 | Use restricted net assets | 21 & 68 | 21 & 27 |
| 3120 | Time restricted net assets | 21 & 68 | 21 & 27 |
| 3200 | Permanently restricted net assets: | ||
| 3210 | Endowment net assets | 21 & 69 | 21 & 27 |
| Total net assets | 21 & 73 | 21 & 27 | |
| Total liabilities & net assets | 74 | n/a | |
| Income Statement or Statement of Financial Activities Accounts (4000-9999) | |||
| Contributions, Support | |||
| 4000 | Revenue from direct contributions: | ||
| 4010-*** | Individual/small business contributions | 1a | 1 |
| 4020-*** | Corporate contributions | 1a | 1 |
| 4070-*** | Legacies & bequests | 1a | 1 |
| 4075-*** | Uncollectible pledges - estimated | contra 1a | 1 |
| 4085-*** | Long-term pledges discount | contra 1a | 1 |
| 4100 | Donated goods & services revenue: | ||
| 4110-*** | Donated professional services-GAAP | Part IV-A & 82b | n/a |
| 4120-*** | Donated other services - non-GAAP | Part IV-A & 82b | n/a |
| 4130-*** | Donated use of facilities | Part IV-A & 82b | n/a |
| 4140-*** | Gifts in kind - goods | 1d | 1 |
| 4150-*** | Donated art, etc | 1d | 1 |
| 4200 | Revenue from non-government grants: | ||
| 4210-*** | Corporate/business grants | 1a | 1 |
| 4230-*** | Foundation/trust grants | 1a | 1 |
| 4250-*** | Nonprofit organization grants | 1a | 1 |
| 4255-*** | Discounts - long-term grants | contra 1a | 1 |
| 4300 | Revenue from split-interest agreements: | ||
| 4310-*** | Split-interest agreement contributions | 1a | 1 |
| 4350-*** | Gain (loss) split-interest agreements | 20 | 1 |
| 4400 | Revenue from indirect contributions: | ||
| 4410-*** | United Way or CFC contributions | 1b | 1 |
| 4420-*** | Affiliated organizations revenue | 1b | 1 |
| 4430-*** | Fundraising agencies revenue | 1b | 1 |
| 4500 | Revenue from government grants: | ||
| 4510-*** | Agency (government) grants | 1c | 1 |
| 4520-*** | Federal grants | 1c | 1 |
| 4530-*** | State grants | 1c | 1 |
| 4540-*** | Local government grants | 1c | 1 |
| Earned revenues | |||
| 5000 | Revenue from government agencies: | ||
| 5010-*** | Agency (government) contracts/fees | 2 & 93(g) | 2 |
| 5020-*** | Federal contracts/fees | 2 & 93(g) | 2 |
| 5030-*** | State contracts/fees | 2 & 93(g) | 2 |
| 5040-*** | Local government contracts/fees | 2 & 93(g) | 2 |
| 5080-*** | Medicare/Medicaid payments | 2 & 93f | 2 |
| 5100 | Revenue from program-related sales & fees: | ||
| 5180-*** | Program service fees | 2 & 93(a) | 2 |
| 5185-*** | Bad debts, est - program fees | 2 & 93(a) | 2 |
| 5200 | Revenue from dues: | ||
| 5210-*** | Membership dues-individuals | 3 & 94 | 3 |
| 5220-*** | Assessments and dues-organizations | 3 & 94 | 3 |
| 5300 | Revenue from investments: | ||
| 5310-*** | Interest-savings/short-term investments | 4 & 95 | 4 |
| 5320-*** | Dividends & interest - securities | 5 & 96 | 4 |
| 5330-*** | Real estate rent - debt-financed | 6a & 97a | 8 |
| 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 |
| 5360-*** | Other investment income | 7 & 99 | 4 |
| 5370-*** | Securities sales - gross | 8a-(A) & 100 | 5a |
| 5375-*** | Securities sales cost | 8b-(A) & 100 | 5b |
| 5400 | Revenue from other sources: | ||
| 5410-*** | Non-inventory sales - gross | 8a-(B) & 100 | 5a |
| 5415-*** | Non-inventory sales cost | 8b-(B) & 100 | 5b |
| 5440-*** | Gross sales - inventory | 10a & 102 | 8 |
| 5445-*** | Cost of inventory sold | 10b & 102 | 8 |
| 5450-*** | Advertising revenue | 11 & 103 | 8 |
| 5460-*** | Affiliate revenues from other entities | 11 & 103 | 8 |
| 5490-*** | Misc revenue | 11 & 103 | 8 |
| 5800 | Special events: | ||
| 5810-*** | Special events - non-gift revenue | 9a & 101 | 6a |
| 5820-*** | Special events - gift revenue | 1a & (9a) | 1 & (6a) |
| Other revenue | |||
| 6800 | Unrealized gain (loss): | ||
| 6810-*** | Unrealized gain (loss) - investments | Part IV-A | n/a |
| 6820-*** | Unrealized gain (loss) - other assets | Part IV-A | n/a |
| 6900 | Net assets released from restriction: | ||
| 6910-*** | Satisfaction of use restriction | n/a | n/a |
| 6920-*** | LB&E acquisition satisfaction | n/a | n/a |
| 6930-*** | Time restriction satisfaction | n/a | n/a |
| Total revenue, gains, & other support | 12 | 9 | |
| Expenses - personnel related | |||
| 7000 | Grants, contracts, & direct assistance | ||
| 7010-*** | Contracts - program-related | 22 | 10 |
| 7020-*** | Grants to other organizations | 22 | 10 |
| 7040-*** | Awards & grants - individuals | 22 | 10 |
| 7050-*** | Specific assistance - individuals | 23 | 10 |
| 7060-*** | Benefits paid to or for members | 24 | 11 |
| 7200 | Salaries & related expenses: | ||
| 7210-*** | Officers & directors salaries | 25 | 12 |
| 7220-*** | Salaries & wages - other | 26 | 12 |
| 7230-*** | Pension plan contributions | 27 | 12 |
| 7240-*** | Employee benefits - not pension | 28 | 12 |
| 7250-*** | Payroll taxes, etc. | 29 | 12 |
| 7500 | Contract service expenses | ||
| 7510-*** | Fundraising fees | 30 | 13 |
| 7520-*** | Accounting fees | 31 | 13 |
| 7530-*** | Legal fees | 32 | 13 |
| 7540-*** | Professional fees - other | 43 | 13 |
| 7550-*** | Temporary help - contract | 43 | 13 |
| 7580-*** | Donated professional services - GAAP | Part IV-B, 82b | n/a |
| 7590-*** | Donated other services - non-GAAP | Part IV-B, 82b | n/a |
| Non-personnel related expenses | |||
| 8100 | Nonpersonnel expenses: | ||
| 8110-*** | Supplies | 33 | 16 |
| 8120-*** | Donated materials & supplies | 33 | 16 |
| 8130-*** | Telephone & telecommunications | 34 | 16 |
| 8140-*** | Postage & shipping | 35 | 15 |
| 8150-*** | Mailing services | 35 | 15 |
| 8170-*** | Printing & copying | 38 | 15 |
| 8180-*** | Books, subscriptions, references | 38 | 15 |
| 8190-*** | In-house publications | 38 | 15 |
| 8200 | Facility & equipment expenses: | ||
| 8210-*** | Rent, parking, other occupancy | 36 | 14 |
| 8220-*** | Utilities | 36 | 14 |
| 8230-*** | Real estate taxes | 36 | 14 |
| 8240-*** | Personal property taxes | 36 | 14 |
| 8250-*** | Mortgage interest | 36 | 14 |
| 8260-*** | Equipment rental & maintenance | 37 | 14 |
| 8270-*** | Deprec & amort - allowable | 42 | 16 |
| 8280-*** | Deprec & amort - not allowable | 42 | 16 |
| 8290-*** | Donated facilities | Part IV-B, 82b | n/a |
| 8300 | Travel & meetings expenses: | ||
| 8310-*** | Travel | 39 | 16 |
| 8320-*** | Conferences, conventions, meetings | 40 | 16 |
| 8500 | Other expenses: | ||
| 8510-*** | Interest-general | 41 | 16 |
| 8520-*** | Insurance - non-employee related | 43 | 16 |
| 8530-*** | Membership dues - organization | 43 | 16 |
| 8540-*** | Staff development | 43 | 16 |
| 8550-*** | List rental | 43 | 16 |
| 8560-*** | Outside computer services | 43 | 16 |
| 8570-*** | Advertising expenses | 43 | 16 |
| 8580-*** | Contingency provisions | 43 | 16 |
| 8590-*** | Other expenses | 43 | 16 |
| 8600 | Business expenses: | ||
| 8610-*** | Bad debt expense | 43 | 16 |
| 8620-*** | Sales taxes | 43 | 16 |
| 8630-*** | UBITaxes | 43 | 16 |
| 8650-*** | Taxes - other | 43 | 16 |
| 8660-*** | Fines, penalties, judgments | 43 | 16 |
| 8670-*** | Organizational (corp) expenses | 43 | 16 |
| Total expenses | 44 | 17 | |
| Non-GAAP expenses | |||
| 9800 | Fixed asset purchases | ||
| 9810-*** | Capital purchases - land | capitalized | capitalized |
| 9820-*** | Capital purchases - building | capitalized | capitalized |
| 9830-*** | Capital purchases - equipment | capitalized | capitalized |
| 9840-*** | Capital purchases - vehicles | capitalized | capitalized |
| 9910-*** | Payments to affiliates | 16 | 16 |
| 9920-*** | Additions to reserves | n/a | n/a |
| 9930-*** | Program administration allocations | n/a | n/a |