Chart of accounts
Natural accounts stay ordinary. Donor restrictions live on the fund, so one checking account can hold several promises.
Assets
| Number | Account | This period | Balance |
|---|---|---|---|
| 1000 | Checking — Harbor Community Bank Pooled operating cash, tracked by fund on each line. | ($17,046.00) | $122,094.00 |
| 1010 | Savings — reserve & endowment Board reserve and permanent endowment corpus. | $0.00 | $103,700.00 |
| 1100 | Pledges receivable Unconditional promises, recognized when pledged. | $10,000.00 | $22,400.00 |
| 1200 | Grants receivable Awards earned, not yet drawn. | ($28,000.00) | $0.00 |
| 1500 | Equipment, net Furniture and program equipment, net of depreciation. | $0.00 | $41,200.00 |
Liabilities
| Number | Account | This period | Balance |
|---|---|---|---|
| 2000 | Accounts payable Vendor bills not yet paid. | ($6,228.00) | $2,412.00 |
| 2100 | Accrued payroll Wages earned and not yet paid. | ($6,210.00) | $0.00 |
| 2200 | Refundable advances Conditional grants, recognized when barriers are met. | ($15,000.00) | $0.00 |
Net assets
| Number | Account | This period | Balance |
|---|---|---|---|
| 3000 | Net assets without donor restrictions Opening equity for unrestricted funds, including board-designated. | $0.00 | $187,490.00 |
| 3100 | Net assets with donor restrictions — purpose Opening equity for purpose-restricted funds. | $0.00 | $65,900.00 |
| 3200 | Net assets with donor restrictions — perpetual Endowment corpus. | $0.00 | $41,200.00 |
Support & revenue
| Number | Account | This period | Balance |
|---|---|---|---|
| 4000 | Contributions — individuals Unconditional gifts from people. | $1,950.00 | $1,950.00 |
| 4010 | Contributions — foundations Foundation gifts that are not cost-reimbursable grants. | $15,000.00 | $15,000.00 |
| 4020 | Contributions — corporations Corporate giving. | $10,000.00 | $10,000.00 |
| 4030 | Contributions — congregations Gifts from faith communities. | $0.00 | $0.00 |
| 4100 | Grants & contracts Government and institutional awards. | $63,500.00 | $63,500.00 |
| 4200 | Program service fees Fees charged to families for programs. | $5,540.00 | $5,540.00 |
| 4300 | In-kind contributions Donated goods recognized at fair value. | $3,400.00 | $3,400.00 |
| 4400 | Investment income Endowment distributions and interest appropriated to operations. | $620.00 | $620.00 |
| 4500 | Gain on disposal of equipment Proceeds above the book value of equipment sold or scrapped. | $0.00 | $0.00 |
| 4900 | Net assets released — in Restrictions satisfied, landing in an unrestricted fund. | $2,000.00 | $2,000.00 |
Expenses
| Number | Account | This period | Balance |
|---|---|---|---|
| 4910 | Net assets released — out Restrictions satisfied, leaving a restricted fund. Not a functional expense. | $2,000.00 | $2,000.00 |
| 6000 | Salaries — program Program staff wages. program | $56,100.00 | $56,100.00 |
| 6010 | Salaries — management Finance, leadership, and operations wages. management | $11,400.00 | $11,400.00 |
| 6020 | Salaries — fundraising Development wages. fundraising | $6,600.00 | $6,600.00 |
| 6100 | Program supplies & food Groceries, classroom materials, and program consumables. program | $4,100.00 | $4,100.00 |
| 6200 | Client assistance Direct aid to households. program | $3,400.00 | $3,400.00 |
| 6300 | Occupancy & utilities Rent and utilities, allocated across functions. | $13,212.00 | $13,212.00 |
| 6400 | Office & administration Supplies and screening costs for the office. management | $826.00 | $826.00 |
| 6500 | Printing & postage Appeals and donor mail. fundraising | $890.00 | $890.00 |
| 6600 | Professional fees Consultants and outside services. | $1,800.00 | $1,800.00 |
| 6700 | Scholarships & stipends Youth stipends paid from restricted funds. program | $4,500.00 | $4,500.00 |
| 6800 | Insurance Liability and property coverage. management | $1,180.00 | $1,180.00 |
| 6900 | In-kind goods distributed Distribution of donated goods. Matches in-kind revenue. program | $3,400.00 | $3,400.00 |
| 6910 | Technology Software used to run the organization. management | $210.00 | $210.00 |
| 6950 | Depreciation Straight-line depreciation of equipment. management | $0.00 | $0.00 |
| 6960 | Loss on disposal of equipment Book value above the proceeds of equipment sold or scrapped. management | $0.00 | $0.00 |