Chart of Accounts

TAFARA.ORG

Print Out Date:

Fiscal Year:

accounting.tafara.org
Administrator

10/29/2015 12:48 pm
01/01/2015 - 12/31/2015 (Active)

Account

Account Name

Assets

Assets

1000
1010
1020
1040
1070
1100
1110
1115
1200
1210
1215
1225
1240
1245
1300
1310
1320
1325
1400
1410
1420
1450
1460
1500
1510
1530
1540
1545
1580
1600
1610
1620
1630
1640
1650
1680
1700
1725
1735
1745
1755
1800
1810
1850
1910
1950

Cash
Cash in bank-operating
Cash in bank-payroll
Petty cash
Cash in bank-capital
Accounts receivable
Accounts receivable
Doubtful accounts allowance
Contributions receivable
Pledges receivable
Doubtful pledges allowance
Discounts - long-term pledges
Grants receivable
Discounts - long-term grants
Other receivables
Employee & trustee receivables
Notes/loans receivable
Doubtful notes/loans allowance
Other assets
Inventories for sale
Inventories for use
Prepaid expenses
Accrued revenues
Investments
Marketable securities
Land held for investment
Buildings held for investment
Accum deprec - bldg investment
Investments - other
Fixed operating assets
Land - operating
Buildings - operating
Leasehold improvements
Furniture, fixtures, & equip
Vehicles
Construction in progress
Accumulated depreciation
Accum deprec - building
Accum amort - leasehold improvements
Accum deprec - furn,fix,equip
Accum deprec - vehicles
Other long-term assets
Other long-term assets
Split-interest agreements
Collections - art, etc
Funds held in trust by others

Liabilities

Liabilities

2000
2010

Payables
Accounts payable

Account Code

Balance

Page 1

Chart of Accounts

TAFARA.ORG

Print Out Date:

Fiscal Year:

accounting.tafara.org
Administrator

10/29/2015 12:48 pm
01/01/2015 - 12/31/2015 (Active)

Account

Account Name

2020
2100
2110
2120
2130
2140
2150
2300
2310
2350
2400
2410
2500
2510
2550
2560
2570
2610
2700
2710
2730
2750
2770
2810
2910

Grants & allocations payable

Accrued liabilities
Accrued payroll
Accrued paid leave
Accrued payroll taxes
Accrued sales taxes
Accrued expenses - other
Deferred revenue
Deferred contract revenue
Unearned/deferred revenue - other
Advances
Refundable advances
Short-term notes
Trustee & employee loans payable
Line of Credit
Current portion - long-term loan
Short-term liabilities - other
Split-interest liabilities
Long-term notes
Bonds payable
Mortgages payable
Capital leases
Long-term liabilities - other
Gov't-owned fixed assets liability
Custodial funds

Equity

3000
3010
3020
3030
3040
3100
3110
3120
3200
3210

Unrestricted net assets

Unrestricted net assets
Board-designated net assets
Board designated quasi-endowment
Fixed operating net assets
Temporarily restricted net assets
Use restricted net assets
Use restricted net assets
Permanently restricted net assets
Endowment net assets

Income

Contributions

4000
4010
4020
4070
4075
4085
4100
4110
4120
4130
4140
4150
4200
4210

Revenue from direct contributions

Individual/small business contributions
Corporate contributions
Legacies & bequests
Uncollectible pledges - estimated
Long-term pledges discount
Donated goods & services
Donated professional services-GAAP
Donated other services - non-GAAP
Donated use of facilities
Gifts in kind - goods
Donated art, etc
Revenue from non-government grants
Corporate/business grants

Account Code

Balance

Page 2

Chart of Accounts

TAFARA.ORG

Print Out Date:

Fiscal Year:

accounting.tafara.org
Administrator

10/29/2015 12:48 pm
01/01/2015 - 12/31/2015 (Active)

Account

Account Name

4230
4250
4255
4300
4310
4350
4400
4410
4420
4430
4500
4510
4520
4530
4540

Foundation/trust grants
Nonprofit organization grants
Discounts - long-term grants
Revenue from split-interest agreements
Split-interest agreement contributions
Gain (loss) split-interest agreements
Revenue from indirect contributions
United Way or CFC contributions
Affiliated organizations revenue
Fundraising agencies revenue
Revenue from government grants
Agency (government) grants
Federal grants
State grants
Local government grants

Earned revenues

5000
5010
5020
5030
5040
5080
5100
5180
5185
5200
5210
5220
5300
5310
5320
5330
5335
5340
5345
5350
5355
5360
5370
5375
5400
5410
5415
5440
5445
5450
5460
5490
5800
5810
5820

Revenue from government agencies

Agency (government) contracts/fees
Federal contracts/fees
State contracts/fees
Local government contracts/fees
Medicare/Medicaid payments
Revenue from program-related sales & fees
Program service fees
Bad debts, est - program fees
Revenue from dues
Membership dues-individuals
Assessments and dues-organizations
Revenue from investments
Interest-savings/short-term investments
Dividends & interest - securities
Real estate rent - debt-financed
Real estate rental cost - debt-financed
Real estate rent - not debt-financed
Real estate rental cost - not debt-financed
Personal property rent
Personal property rental cost
Other investment income
Securities sales - gross
Securities sales cost
Revenue from other sources
Non-inventory sales - gross
Non-inventory sales cost
Gross sales - inventory
Cost of inventory sold
Advertising revenue
Affiliate revenues from other entities
Misc revenue
Special events
Special events - non-gift revenue
Special events - gift revenue

Other revenue

6800

Unrealized gain (loss)

Account Code

Balance

Page 3

Chart of Accounts

TAFARA.ORG

Print Out Date:

Fiscal Year:

accounting.tafara.org
Administrator

10/29/2015 12:48 pm
01/01/2015 - 12/31/2015 (Active)

Account

Account Name

6810
6820
6900
6910
6920
6930

Unrealized gain (loss) - investments

Unrealized gain (loss) - other assets
Net assets released from restriction
Satisfaction of use restriction
LB&E acquisition satisfaction
Time restriction satisfaction

Costs

Expenses - personnel related

7000
7010
7020
7040
7050
7060
7200
7210
7230
7240
7250
7500
7510
7520
7530
7550
7580
7590

Grants, contracts & direct assistance

Contracts - program-related
Grants to other organizations
Awards & grants - individuals
Specific assistance - individuals
Benefits paid to or for members
Salaries & related expenses
Officers & directors salaries
Pension plan contributions
Employee benefits - not pension
Payroll taxes, etc.
Contract service expenses
Fundraising fees
Accounting fees
Legal fees
Temporary help - contract
Donated professional services - GAAP
Donated other services - non-GAAP

Non-personnel related expenses

8100
8110
8120
8130
8140
8150
8170
8180
8190
8200
8210
8220
8230
8240
8250
8260
8270
8280
8290
8300
8310
8320
8500
8510
8520

Non-personnel expenses
Supplies
Donated materials & supplies
Telephone & telecommunications
Postage & shipping
Mailing services
Printing & copying
Books, subscriptions, references
In-house publications
Facility & equipment expenses
Rent, parking, other occupancy
Utilities
Real estate taxes
Personal property taxes
Mortgage interest
Equipment rental & maintenance
Deprec & amort - allowable
Deprec & amort - not allowable
Donated facilities
Travel & meetings expenses
Travel
Conferences, conventions, meetings
Other expenses
Interest-general
Insurance - non-employee related

Account Code

Balance

Page 4

Chart of Accounts

TAFARA.ORG

Print Out Date:

Fiscal Year:

accounting.tafara.org
Administrator

10/29/2015 12:48 pm
01/01/2015 - 12/31/2015 (Active)

Account

Account Name

8530
8540
8550
8560
8570
8580
8590
8600
8610
8620
8630
8650
8660
8670

Membership dues - organization

Staff development
List rental
Outside computer services
Advertising expenses
Contingency provisions
Other expenses
Business expenses
Bad debt expense
Sales taxes
UBI Taxes
Taxes - other
Fines, penalties, judgments
Organizational (corp) expenses

Non-GAAP expenses

9800
9810
9820
9830
9840
9900
9910
9920
9930
9990

Fixed asset purchases

Capital purchases - land
Capital purchases - building
Capital purchases - equipment
Capital purchases - vehicles
Other non-GAAP expenses
Payments to affiliates
Additions to reserves
Program administration allocations
Year Profit/Loss

Account Code

Balance

Page 5