Statement of Financial Position

Category&
Natural Account

Description

Account Code

Shortcut

A-1-10-1000-00
A-1-10-1010-00
A-1-10-1020-00

1000.00CS
1010.00CS
1020.00CS

A-1-20-1100-00
A-1-20-1110-00
A-1-20-1120-00
A-1-20-1130-00

1100.00AR
1110.00AR
1120.00AR
1130.00AR

A-1-30-1200-00
A-1-30-1210-00
A-1-30-1220-00
A-1-30-1230-00
A-1-30-1240-00

1200.00PE
1210.00PE
1220.00PE
1230.00PE
1240.00PE

L-1-40-2000-00
L-1-40-2010-00
L-1-40-2020-00
L-1-40-2030-00
L-1-40-2040-00

2000.00AP
2010.00AP
2020.00AP
2030.00AP
2040.00AP

Notes Payable

L-1-50-2100-00

2100.00NP

Net Assets

N-1-60-3000-00

3000.00NA

Assets (A)
Cash and Savings (CS-10)
1000
1010
1020

Checking Account
Petty Cash
Savings Account

Accounts Reivable and Other Assets (AR-20)

1100
1110
1120
1130

Accounts Receivable
Inventory
Prepaid Expenses
Other Assets

Property and Equipment (PE-30)

1200
1210
1220
1230
1240

Land
Buildings
Office equipment
Computer equipment
Furnishings and equipment

Liabilities (L)
Accounts Payable and Accrued Expenses (AP-40)
2000
2010
2020
2030
2040

Accounts Payable
Accrued Payroll
Accrued Expenses
Federal State & Local Tax Withhold
Other Payroll Withholdings

Notes Payable and Other (NP-50)

2100

Net Assets (N)

Net Assets (NA-60)
3000

Statement of Activities Accounts

Department &
Natural Account

Description

Account Code

Shortcut

Operating Income

I-1-50-4130-00

4130.00CS

Rental Income
Operating Income

I-1-40-4110-00
I-1-40-4130-00

4110.00FA
4130.00FA

Income (I)
Church Service (CS-50)
4130

Facilities (FA-40)
4110
4130

General (GA-10)
4000
4030
4050
4060
4110
4120
4130

Offertory Collections
Donations General
Subsidies
Fundraising Activity Revenue
Rental Income
Interest Income
Operating Income

I-1-10-4000-00
I-1-10-4030-00
I-1-10-4050-00
I-1-10-4060-00
I-1-10-4110-00
I-1-10-4120-00
I-1-10-4130-00

4000.00GA
4030.00GA
4050.00GA
4060.00GA
4110.00GA
4120.00GA
4130.00GA

Other Income- Non-Operating

I-1-20-4140-00

4140.00NO

Fee Income
Operating Income

I-1-30-4090-00
I-1-30-4130-00

4090.00WO
4130.00WO

Salaries
Payroll Taxes
Fringe Benefits
Allowances
Staff Development
Professional Services
Contracted Services

E-1-50-5000-00
E-1-50-5010-00
E-1-50-5020-00
E-1-50-5030-00
E-1-50-5040-00
E-1-50-5070-00
E-1-50-5090-00

5000.00CS
5010.00CS
5020.00CS
5030.00CS
5040.00CS
5070.00CS
5090.00CS

Salaries
Payroll Taxes
Fringe Benefits
Allowances
Staff Development
Food and Kitchen Supplies
Contracted Services
Insurance
Telephone Internet and Cable
Utilities
Repairs and Maintenance
Vehicle Maintenance
Depreciation
Rent Expense
Taxes

E-1-40-5000-00
E-1-40-5010-00
E-1-40-5020-00
E-1-40-5030-00
E-1-40-5040-00
E-1-40-5060-00
E-1-40-5090-00
E-1-40-5180-00
E-1-40-5190-00
E-1-40-5200-00
E-1-40-5210-00
E-1-40-5220-00
E-1-40-5230-00
E-1-40-5240-00
E-1-40-5250-00

5000.00FA
5010.00FA
5020.00FA
5030.00FA
5040.00FA
5060.00FA
5090.00FA
5180.00FA
5190.00FA
5200.00FA
5210.00FA
5220.00FA
5230.00FA
5240.00FA
5250.00FA

Salaries
Payroll Taxes
Fringe Benefits
Allowances

E-1-10-5000-00
E-1-10-5010-00
E-1-10-5020-00
E-1-10-5030-00

5000.00GA
5010.00GA
5020.00GA
5030.00GA

Non-Operating (NO-20)
4140

Worship (WO-30)
4090
4130

Expenses (E)
Church Service (CS-50)
5000
5010
5020
5030
5040
5070
5090

Facilities (FA-40)
5000
5010
5020
5030
5040
5060
5090
5180
5190
5200
5210
5220
5230
5240
5250

General (GA-10)
5000
5010
5020
5030

5040
5050
5060
5070
5080
5090
5100
5130
5140
5160
5170
5180
5190
5200
5210
5220
5230
5310
5330

Staff Development
Hospitality
Food and Kitchen Supplies
Professional Services
Technology Support
Contracted Services
Books Periodicals and Subscription
Dues and Memberships
Postage and Shipping
Office Supplies
Printing and Copying
Insurance
Telephone Internet and Cable
Utilities
Repairs and Maintenance
Vehicle Maintenance
Depreciation
Bank Expense
Other Expenses

E-1-10-5040-00
E-1-10-5050-00
E-1-10-5060-00
E-1-10-5070-00
E-1-10-5080-00
E-1-10-5090-00
E-1-10-5100-00
E-1-10-5130-00
E-1-10-5140-00
E-1-10-5160-00
E-1-10-5170-00
E-1-10-5180-00
E-1-10-5190-00
E-1-10-5200-00
E-1-10-5210-00
E-1-10-5220-00
E-1-10-5230-00
E-1-10-5310-00
E-1-10-5330-00

5040.00GA
5050.00GA
5060.00GA
5070.00GA
5080.00GA
5090.00GA
5100.00GA
5130.00GA
5140.00GA
5160.00GA
5170.00GA
5180.00GA
5190.00GA
5200.00GA
5210.00GA
5220.00GA
5230.00GA
5310.00GA
5330.00GA

Food and Kitchen Supplies

E-1-20-5060-00

5060.00NO

Salaries
Payroll Taxes
Fringe Benefits
Allowances
Staff Development
Professional Services
Contracted Services

E-1-30-5000-00
E-1-30-5010-00
E-1-30-5020-00
E-1-30-5030-00
E-1-30-5040-00
E-1-30-5070-00
E-1-30-5090-00

5000.00WO
5010.00WO
5020.00WO
5030.00WO
5040.00WO
5070.00WO
5090.00WO

Donations Restricted
Bequests Restricted
Endowment
Scholarship

D-1-10-8000-00
D-1-10-8100-00
D-1-10-8200-00
D-1-10-8300-00

8000.00GA
8100.00GA
8200.00GA
8300.00GA

Non-Operating (NO-20)
5060

Worship (WO-30)
5000
5010
5020
5030
5040
5070
5090

Dedicated
General (GA-10)
8000
8100
8200
8300