Appendix 16

Draft Chart of Accounts

(Presumes “modified cash” accounting standard.)

The Community Congregation

CHART OF ACCOUNTS

1000    ASSETS        

1100    Cash and Current Assets

1110                petty cash                                           (includes petty cash receipts not yet entered on books; should be a constant amount.

1120                undeposited funds                              (includes credit card transactions not settled)

1130                checking account                   

1140                prepaid expenses                               (includes employee draws, expenses paid in current year applicable to following year)

1200    Savings

1210                CD’s   

1220                Investments

1300    Long Term Assets

1310                equipment                                           (only if depreciation is used)

1320                land                                                     (at cost)

1330                building                                                (at cost; see discussion on depreciation)

2000    LIABILITIES

2100    Current Debt                                                 (includes payroll tax due, salary due at year end)

2200    Notes, Mortgage and Long Term Debt

2210                principal outstanding

2220                principal amounts in reserve

2230                principal amounts paid

3000    REVENUE

3100    Sustaining Gifts from members and Friends

3110                stewardship commitments

3111                            annual drive

3112                            prior year commitments recovered

3113                            new member & non-canvass commitments

3114                            pre-paid commitments           (expense to reserves)

3120                special designated gifts                      (usually expensed to reserve accounts)

3130                Sunday collections and other unidentified gifts

3131                            Change the World funds

3132                             operating support                    (includes gifts beyond recorded pledge)

3200    Sales of Services & Fees

3210                RE registration fee

3220                enrichment workshops & classes

3230                special events and fund-raisers

3231                            Auction (net)                                       

3232                            Fair Trade Coffee (net)

                                    Etc.

3240                minister's service fees                        (usually expensed to minister’s prof. expense or discretionary fund)

3250                misc. sales

3251                            newsletter subscription

3252                            sermon copies

3300    Misc. Income

3310                endowment

3320                interest and capital gains       

3330                income from TCC Corporation

3340                UUA grant

3400    Use of Reserve Funds

3410                Budgeted Transfers

3420                Unbudgeted Use of Reserves

4000    EXPENSES

4100    Designated Gifts Expensed to Reserves

4200    Worship and Faith Development

4210                Operational Expenses                        (incl. committees)

4220                Compensation                                     (salaries only)

4221                            Director of Religious Education

4222                            Religous Education Assistant

4223                            Sunday teachers & child care

4224                            Music Director

4225                            Accompanist

4226                            Shared Ministry Coord.

4230                Children and youth programs                                    

4231                            supplies, materials

4232                            curricula

4240                Adult enrichment and workshops

4250                worship materials

4260                library acquisitions

4270                pulpit expenses

4280                music             

4290                Use of reserves, designated gifts, reimbursed exp.

4300    Organizational Development & Operational Support

4310                Board and misc. expenses

4320                Compensation & Related                     

4321                            Bookkeeper

4322                            Business Manager

4323                            Minister

4324                            Ministerial Intern

4325                            Secretary

4326                            Sexton

4327                            Benefits                                           (for all staff as appropriate)

4328                            Payroll taxes                                    (for all staff)

4330                Leadership Training and Development

4331                General Assembly and District Delegate support

4332                Staff training and development

4333                Other

4340                Communications                                (includes postage, phone, internet, newsletter, advertising, web page, photocopy)

4350                Financial management          

4351                            canvass

4352                            bank charges

4253                            endowment expenses

4360                Supplies

4361                            building maintenance

4362                            office

4363                            kitchen            

4370                Repair & Replacement Savings         (expense ot reserve at beginning of year)

4380                Interest Expense                                 (mortgage and loan costs)

4390                Use of reserves, designated gifts, and reimbursed exp.

4400    Membership Support

4410                Operational Expenses                         (incl. committees)     

4420                Compensation

4421                            event child care

4422                            New Member Assist.              

4430                Sunday hospitality                               (includes nametags, coffee, note cards)

4440                New Member Classes

4450                Retreats and Fun Raisers     

4460                Pastoral Support

4470                Use of reserves designated gifts, and reimbursed exp.

4500    Community Presence and Denominational Support

4510                Operational Expenses                          (incl. committees)

4520                Compensation

4521                            Community Minister

4522                            Campus Ministry

4530                Assistance to Individuals

4540                Community Organizations

4541                            AIDS House

4542                            Interfaith Council

4550                Nation and World

4551                            Transylvania congregation support

4552                            UUSC

4553                            UNESCO

4560                Denominational Support

4561                            area council support

4562                            district dues

4563                            UUA Annual Program Fund   

4570                Use of reserves, designated gifts, and reimbursed exp.

5000    RESERVES & EQUITY

5100    Reserves - Future Funding

5110                Contingent Financing Reserves

5111                            Pre-paid Commitments

5112                            Late Expense Holding Acct.

5113                            Emergency/Contingency

5120                Make the World a Better Place

5121                            Helping Hand Fund                        (Minister’s Discretionary Fund)

5122                            Support to Other Organizations

5130                Pulpit Reserves

5131                            Minister's Sabbatical

5132                            Future Search

5140                Capital Improvement Savings

5141                            Landscaping

5142                            Aesthetics & Liturgical Art

5143                            Repair & Replacement

5150               Religious Education

5151                            YRUU Savings

5152                            RE Program Development

5153                            RE Social Action

5160                Note and Mortgage Reserves

5170                Leadership Development

5180                Music

5200    Equity

5210                Accumulated Savings - Prior Years

5220                Net of Current Operations