Unified Chart of Accounts
Cross-Referenced to Selected Not-For-Profit Reporting Requirements
version 3.0
Balance Sheet Account Coding
XXXX
Line item
Balance Sheet or Statement of
Financial Position Accounts (1000-3999)
version 3.0
Account
Number
1
Page 1
Form 990
Line Item
Form 990 EZ
Line Item
OMB A-122
Cost
Principles
United Way
of America
Accounting Guide
Assets
1000
1010
1020
1040
1070
Cash:
Cash in bank-operating
Cash in bank-payroll
Petty cash
Savings & short-term investments
45
45
45
46
22
22
22
22
n/a
n/a
n/a
n/a
1000-1099
1000-1099
1000-1099
1100-1199
1100
1110
1115
Accounts receivable:
Accounts receivable
Doubtful accounts allowance
47a
47b
24
24
n/a
n/a
1200-1299
1200-1299
1200
1210
1215
1225
1240
1245
Contributions receivable:
Pledges receivable
Doubtful pledges allowance
Discounts - long-term pledges
Grants receivable
Discounts - long-term grants
48a
48b
48a
49
49
24
24
24
24
24
n/a
n/a
n/a
n/a
n/a
1300-1399
1300-1399
1300-1399
1300-1399
1300-1399
1300
1310
1320
1325
Other receivables:
Employee & trustee receivables
Notes/loans receivable
Doubtful notes/loans allowance
50
51a
51b
24
24
24
n/a
n/a
n/a
1200-1299
1200-1299
1200-1299
1400
1410
1420
1450
1460
Other assets:
Inventories for sale
Inventories for use
Prepaid expenses
Accrued revenues
52
52
53
47a
24
24
24
24
n/a
n/a
n/a
n/a
1400-1499
1400-1499
1500-1599
1200-1299
1500
1510
1530
1540
1545
1580
Investments:
Marketable securities
Land held for investment
Buildings held for investment
Accum deprec - bldg investment
Investments - other
54
55a
55a
55b
56
22
22
22
22
22
n/a
n/a
n/a
n/a
n/a
1700-1799
1800-1899
1800-1899
1800-1899
1900-1999
1600
1610
1620
1630
1640
1650
1660
Fixed operating assets:
Land - operating
Buildings - operating
Leasehold improvements
Furniture, fixtures, & equip
Vehicles
Construction in progress
57a
57a
57a
57a
57a
57a
23
23
24
24
24
24
n/a
n/a
n/a
n/a
n/a
n/a
1800-1899
1800-1899
1800-1899
1800-1899
1800-1899
1800-1899
1700
1725
1735
1745
1755
Accum deprec - fixed operating assets:
Accum deprec - building
Accum amort - leasehold improvements
Accum deprec - furn,fix,equip
Accum deprec - vehicles
57b
57b
57b
57b
23
24
24
24
n/a
n/a
n/a
n/a
1800-1899
1800-1899
1800-1899
1800-1899
1810
Other long-term assets
58
24
n/a
1900-1999
1850
Split-interest agreements
58
24
n/a
1900-1999
1910
Collections - art, etc
58
24
n/a
1900-1999
1950
Funds held in trust by others
58
24
n/a
1900-1999
Total assets
59
25
n/a
n/a
Copyright © 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS"). For use guidelines, a copy of the License may
be found at the website www.canonprofits.org.
Unified Chart of Accounts
Cross-Referenced to Selected Not-For-Profit Reporting Requirements
version 3.0
Page 2
Balance Sheet Account Coding
XXXX
Line item
version 3.0
Account
Number
2
Form 990
Line Item
Form 990 EZ
Line Item
OMB A-122
Cost
Principles
United Way
of America
Accounting Guide
Liabilities
2000
2010
2020
Payables:
Accounts payable
Grants & allocations payable
60
61
26
26
n/a
n/a
2000-2099
2200-2399
2100
2110
2120
2130
2140
2150
Accrued liabilities:
Accrued payroll
Accrued paid leave
Accrued payroll taxes
Accrued sales taxes
Accrued expenses - other
60
60
60
60
60
26
26
26
26
26
n/a
n/a
n/a
n/a
n/a
2100-2199
2100-2199
2100-2199
2100-2199
2100-2199
2300
2310
2350
Unearned/deferred revenue:
Deferred contract revenue
Unearned/deferred revenue - other
62
62
26
26
n/a
n/a
n/a
2500-2599
62
26
n/a
2500-2599
63
65
65
65
26
26
26
26
n/a
n/a
n/a
n/a
2400-2499
2400-2499
2400-2499
2400-2499
65
26
n/a
2400-2499
64a
64b
64b
64a
26
26
26
26
n/a
n/a
n/a
n/a
2600-2699
2600-2699
2600-2699
2600-2699
2410
Refundable advances
2500
2510
2550
2560
2570
2610
Short-term notes & loans payable:
Trustee & employee loans payable
Line of credit
Current portion - long-term loan
Short-term liabilities - other
Split-interest liabilities
2700
2710
2730
2750
2770
Long-term notes & loans payable:
Bonds payable
Mortgages payable
Capital leases
Long-term liabilities - other
2810
Gov't-owned fixed assets liability
65
26
n/a
2600-2699
2910
Custodial funds
65
26
n/a
2600-2699
66
26
n/a
n/a
Total liabilities
3
Equity
3000
3010
3020
3030
3040
Unrestricted net assets:
Unrestricted net assets
Board-designated net assets
Board designated quasi-endowment
Fixed operating net assets
21 & 67
21 & 67
21 & 67
21 & 67
21 & 27
21 & 27
21 & 27
21 & 27
n/a
n/a
n/a
n/a
3000-3999
3000-3999
3000-3999
3000-3999
3100
3110
3120
Temporarily restricted net assets:
Use restricted net assets
Time restricted net assets
21 & 68
21 & 68
21 & 27
21 & 27
req
req
3000-3999
3000-3999
3200
3210
Permanently restricted net assets:
Endowment net assets
21 & 69
21 & 27
n/a
3000-3999
Total net assets
21 & 73
21 & 27
n/a
n/a
74
n/a
n/a
n/a
Total liabilities & net assets
Copyright © 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS"). For use guidelines, a copy of the License may
be found at the website www.canonprofits.org.
Unified Chart of Accounts
Cross-Referenced to Selected Not-For-Profit Reporting Requirements
version 3.0
Income Statement Account Coding
XXXX-xxx
Activity Code
Income Statement or Statement of
Financial Activities Accounts (4000-9999)
version 3.0
Account
Number
Page 3
Line item
Form 990
Line Item
Form 990 EZ
Line Item
OMB A-122
Cost
Principles
United Way
of America
Accounting Guide
4000
Revenue from direct contributions:
4010-***
Individual/small business contributions
4020-***
Corporate contributions
4070-***
Legacies & bequests
4075-***
Uncollectible pledges - estimated
4085-***
Long-term pledges discount
1a
1a
1a
contra 1a
contra 1a
1
1
1
1
1
n/a
n/a
n/a
n/a
n/a
4000-4099
4000-4099
4300-4399
4000-4099
4000-4099
4100
Donated goods & services revenue:
4110-***
Donated professional services-GAAP
4120-***
Donated other services - non-GAAP
4130-***
Donated use of facilities
4140-***
Gifts in kind - goods
4150-***
Donated art, etc
Part IV-A & 82b
Part IV-A & 82b
Part IV-A & 82b
1d
1d
n/a
n/a
n/a
1
1
match/in-kind
match/in-kind
match/in-kind
match/in-kind
match/in-kind
4000-4099
n/a
n/a
4000-4099
4000-4099
4200
Revenue from non-government grants:
4210-***
Corporate/business grants
4230-***
Foundation/trust grants
4250-***
Nonprofit organization grants
4255-***
Discounts - long-term grants
1a
1a
1a
contra 1a
1
1
1
1
match/$
match/$
match/$
match/$
4000-4199
4000-4199
4000-4199
4000-4199
4300
Revenue from split-interest agreements:
4310-***
Split-interest agreement contributions
4350-***
Gain (loss) split-interest agreements
1a
20
1
1
n/a
n/a
4000-4199
4000-4199
4400
Revenue from indirect contributions:
4410-***
United Way or CFC contributions
4420-***
Affiliated organizations revenue
4430-***
Fundraising agencies revenue
1b
1b
1b
1
1
1
match/$
match/$
match/$
4700-4799
4500-4599
4800-4899
4500
Revenue from government grants:
4510-***
Agency (government) grants
4520-***
Federal grants
4530-***
State grants
4540-***
Local government grants
1c
1c
1c
1c
1
1
1
1
grant/match
grant/match
grant/match
grant/match
5500-5999
5500-5999
5500-5999
5500-5999
4
Contributions, Support
Copyright © 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS"). For use guidelines, a copy of the License may
be found at the website www.canonprofits.org.
Unified Chart of Accounts
Cross-Referenced to Selected Not-For-Profit Reporting Requirements
version 3.0
Page 4
Income Statement Account Coding
XXXX-xxx
Line item
Activity Code
version 3.0
Account
Number
Form 990
Line Item
Form 990 EZ
Line Item
OMB A-122
Cost
Principles
United Way
of America
Accounting Guide
5000
Revenue from government agencies:
5010-***
Agency (government) contracts/fees
5020-***
Federal contracts/fees
5030-***
State contracts/fees
5040-***
Local government contracts/fees
5080-***
Medicare/Medicaid payments
2 & 93(g)
2 & 93(g)
2 & 93(g)
2 & 93(g)
2 & 93f
2
2
2
2
2
n/a
grant/match
grant/match
grant/match
grant/match
5000-5499
5000-5499
5000-5499
5000-5499
5000-5499
5100
Revenue from program-related sales & fees:
5180-***
Program service fees
5185-***
Bad debts, est - program fees
2 & 93(a)
2 & 93(a)
2
2
match/$
match/$
6200-6499
6200-6499
3 & 94
3 & 94
3
3
n/a
n/a
6000-6099
6100-6199
5300
Revenue from investments:
5310-***
Interest-savings/short-term investments
5320-***
Dividends & interest - securities
5330-***
Real estate rent - debt-financed
5335-***
Real estate rental cost - debt-financed
5340-***
Real estate rent - not debt-financed
5345-***
Real estate rental cost - not debt-financed
5350-***
Personal property rent
5355-***
Personal property rental cost
5360-***
Other investment income
5370-***
Securities sales - gross
5375-***
Securities sales cost
4 & 95
5 & 96
6a & 97a
6b & 97a
6a & 97b
6b & 97b
6a & 98
6b & 98
7 & 99
8a-(A) & 100
8b-(A) & 100
4
4
8
8
8
8
8
8
4
5a
5b
n/a
n/a
n/a
6500-6599
6500-6599
6500-6599
n/a
n/a
n/a
n/a
6500-6599
6500-6599
6600-6699
6600-6699
5400
Revenue from other sources:
5410-***
Non-inventory sales - gross
5415-***
Non-inventory sales cost
5440-***
Gross sales - inventory
5445-***
Cost of inventory sold
5450-***
Advertising revenue
5460-***
Affiliate revenues from other entities
5490-***
Misc revenue
8a-(B) & 100
8b-(B) & 100
10a & 102
10b & 102
11 & 103
11 & 103
11 & 103
5a
5b
8
8
8
8
8
40
40
n/a
n/a
n/a
n/a
n/a
6600-6699
6600-6699
6400-6499
6400-6499
6900-6999
6900-6999
6900-6999
9a & 101
1a & (9a)
6a
1 & (6a)
n/a
n/a
4200-4299
4200-4299
Part IV-A
Part IV-A
n/a
n/a
n/a
n/a
6600-6699
6600-6699
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
12
9
n/a
n/a
5
Earned revenues
5200
Revenue from dues:
5210-***
Membership dues-individuals
5220-***
Assessments and dues-organizations
5800
Special events:
5810-***
Special events - non-gift revenue
5820-***
Special events - gift revenue
6
Other revenue
6800
Unrealized gain (loss):
6810-***
Unrealized gain (loss) - investments
6820-***
Unrealized gain (loss) - other assets
6900
Net assets released from restriction:
6910-***
Satisfaction of use restriction
6920-***
LB&E acquisition satisfaction
6930-***
Time restriction satisfaction
Total revenue, gains, & other support
Copyright © 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS"). For use guidelines, a copy of the License may
be found at the website www.canonprofits.org.
Unified Chart of Accounts
Cross-Referenced to Selected Not-For-Profit Reporting Requirements
version 3.0
Page 5
Income Statement Account Coding
XXXX-xxx
Line item
Activity Code
version 3.0
Account
Number
Form 990
Line Item
Form 990 EZ
Line Item
OMB A-122
Cost
Principles
United Way
of America
Accounting Guide
7000
Grants, contracts, & direct assistance
7010-***
Contracts - program-related
7020-***
Grants to other organizations
7040-***
Awards & grants - individuals
7050-***
Specific assistance - individuals
7060-***
Benefits paid to or for members
22
22
22
23
24
10
10
10
10
11
9
9, 39
39
34
34
9100-9199
9100-9199
9100-9199
8900-8999
?
7200
Salaries & related expenses:
7210-***
Officers & directors salaries
7220-***
Salaries & wages - other
7230-***
Pension plan contributions
7240-***
Employee benefits - not pension
7250-***
Payroll taxes, etc.
25
26
27
28
29
12
12
12
12
12
7, 32
7, 32
7, 36
7, 13, 49
7
7000-7099
7000-7099
7100-7199
7100-7199
7200-7299
30
31
32
43
43
Part IV-B, 82b
Part IV-B, 82b
13
13
13
13
13
n/a
n/a
39
39
39
39, 44
39
12
12
8000-8099
8000-8099
8000-8099
8000-8099
8000-8099
8000-8099
n/a
7
Expenses - personnel related
7500
Contract service expenses
7510-***
Fundraising fees
7520-***
Accounting fees
7530-***
Legal fees
7540-***
Professional fees - other
7550-***
Temporary help - contract
7580-***
Donated professional services - GAAP
7590-***
Donated other services - non-GAAP
Copyright © 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS"). For use guidelines, a copy of the License may
be found at the website www.canonprofits.org.
Unified Chart of Accounts
Cross-Referenced to Selected Not-For-Profit Reporting Requirements
version 3.0
Page 6
Income Statement Account Coding
XXXX-xxx
Activity Code
Line item
version 3.0
Account
Number
Form 990
Line Item
Form 990 EZ
Line Item
OMB A-122
Cost
Principles
United Way
of America
Accounting Guide
0
8100
Nonpersonnel expenses:
8110-***
Supplies
8120-***
Donated materials & supplies
8130-***
Telephone & telecommunications
8140-***
Postage & shipping
8150-***
Mailing services
8170-***
Printing & copying
8180-***
Books, subscriptions, references
8190-***
In-house publications
33
33
34
35
35
38
38
38
16
16
16
15
15
15
15
15
28
12
6
6, 54
6
28, 33, 41
30, 41
28, 33, 41
8100-8199
8100-8199
8200-8299
8300-8399
8300-8399
8600-8699
8600-8699
8600-8699
8200
Facility & equipment expenses:
8210-***
Rent, parking, other occupancy
8220-***
Utilities
8230-***
Real estate taxes
8240-***
Personal property taxes
8250-***
Mortgage interest
8260-***
Equipment rental & maintenance
8270-***
Deprec & amort - allowable
8280-***
Deprec & amort - not allowable
8290-***
Donated facilities
36
36
36
36
36
37
42
42
Part IV-B, 82b
14
14
14
14
14
14
16
16
n/a
37, 46
19, 46
51
51
23
27, 46
11, 15
11, 15
12
8400-8499
8400-8499
8400-8499
8400-8499
8400-8499
8500-8600
9500-9599
9500-9599
8400-8499
8300
Travel & meetings expenses:
8310-***
Travel
8320-***
Conferences, conventions, meetings
39
40
16
16
44, 45, 55, 56
29, 34
8700-8799
8800-8899
8500
Other expenses:
8510-***
Interest-general
8520-***
Insurance - non-employee related
8530-***
Membership dues - organization
8540-***
Staff development
8550-***
List rental
8560-***
Outside computer services
8570-***
Advertising expenses
8580-***
Contingency provisions
8590-***
Other expenses
41
43
43
43
43
43
43
43
43
16
16
16
16
16
16
16
16
16
23
5, 22
30
44, 53
23
39
1
8
20, 35, 43
9200-9299
9300-9399
9400-9499
9400-9499
9400-9499
8000-8099
9400-9499
9400-9499
9400-9499
8600
Business expenses:
8610-***
Bad debt expense
8620-***
Sales taxes
8630-***
UBITaxes
8650-***
Taxes - other
8660-***
Fines, penalties, judgments
8670-***
Organizational (corp) expenses
43
43
43
43
43
43
16
16
16
16
16
16
3
51
51
51
10, 16
31, 44, 45, 47, 50
9400-9499
9400-9499
9400-9499
9400-9499
9400-9499
9400-9499
44
17
n/a
n/a
capitalized
capitalized
capitalized
capitalized
capitalized
capitalized
capitalized
capitalized
11, 15
11, 15, 42
11, 15
11, 15
LB&E
LB&E
LB&E
LB&E
16
n/a
n/a
16
n/a
n/a
9
n/a
n/a
9600-9699
n/a
n/a
8
Non-personnel related expenses
Total expenses
9
Non-GAAP expenses
9800
Fixed asset purchases
9810-***
Capital purchases - land
9820-***
Capital purchases - building
9830-***
Capital purchases - equipment
9840-***
Capital purchases - vehicles
9910-***
9920-***
9930-***
Payments to affiliates
Additions to reserves
Program administration allocations
Copyright © 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS"). For use guidelines, a copy of the License may
be found at the website www.canonprofits.org.
Unified Chart of Accounts
Cross-Referenced to Selected Not-For-Profit Reporting Requirements
Page 7
Line Item
Revenue & Expense Coding
xxxx-XXX
Activity code
Revenue & Expense Coding by Activity
(revenue & expense only)
Account
Number
Activity Coding
Column heading index
OMB A-122
Cost
Principles
(a)
United
Way's
UWAACS
(b)
Form 990
Line Item
(c)
n/a
n/a
n/a
n/a
n/a
001-899
001-899
001-899
001-899
001-899
IIIa
IIIb
IIIc
IIId
IIIe
not/25
n/a
85
n/a
n/a
13/44(B)/IIIf
900-949
900-949
900-949
n/a
n/a
n/a
14/IIC
14/IIC
14/IIC
n/a
n/a
n/a
not/00
not/00
900-949
900-949
9b
9b
not/19
900-949
15/IID
****-XXX Activity Code
****-100 to 199
****-200 to 299
****-300 to 399
****-400 to 449
****-450 to 499
Program department A
Program department B
Program department C
Program department D
Other program service activities
****-460 Lobbying activities
Total program services
****-500 to 699
****-510
****-520
****-530
****-540
****-550
M&G department
(varies)
allowed/indirect
M&G department-general
M&G department-unallowable (A-122)
not/12,36,41
Public relations
1
Investment management
23
Labor relations
24
****-610 M&G special event production
****-620 M&G special event promotion
****-700 to 899 Fundraising department
****-900 to 999
****-910
****-920
****-930
****-980
Cost pools
Central services cost pool
Common cost pool by line item
Common cost pool-other
Capital/fixed asset purchases pool
use permitted allocated
use permitted allocated
use permitted allocated
use permitted allocated
use permitted capitalized
allocated
allocated
allocated
allocated
capitalized
Column heading index:
(a) Cost principle numbers in OMB Circular A-122
(b) Function code numbers in UWAACS (United Way of America Accounting Guide)
(c) Line item numbers for uniform federal/state Form 990
Copyright © 2002 - California Association of Nonprofits ("CAN"); National Center for Charitable Statistics ("NCCS"). For use
guidelines, a copy of the License may be found at the website www.canonprofits.org.
Simplified Chart of Accounts --
SCOA4c
Level One
Level Two
Level Three
Up to $100,000
Up to $300,000
Up to $300,000
(All volunteer, Cash-Basis)
Acct#
Cross Referenced to Form 990 and Unified COA
Account (13)
Asset accounts
1010 Cash in bank - operating
1020 Savings & temporary cash investments
Total assets
(Salaried staff, Cash-Basis)
(Restricted grants)
Acct#
Account (26)
Asset accounts
1010 Cash in bank - operating
1020 Savings & temporary cash investments
Total assets
(Salaried staff, Accrual-Basis)
(Restricted grants)
Acct#
Account (35)
Asset accounts
1010 Cash in bank - operating
1020 Savings & temporary cash investments
1030 Accounts receivable
1540 Furniture, fixtures, & equipment
1640 Accumulated depreciation for #1540
Total assets
Cross References
Form 990
Line Items
Unified COA
Acct#
(Chapter 13)
(Chapter 6)
45
46
47
57a
57b
1010
1020
1030
1540
1640
59
Sum
Liability accounts [None, all volunteer]
Liability accounts
Liability accounts
2010 Accounts payable
60
2010
Net asset accounts
3010 Unrestricted, avail. for general activities
Net asset accounts
3010 Unrestricted, avail. for general activities
Net asset accounts
3010 Unrestricted, avail. for general activities
3240 Unrestricted, furniture & equipment/net
3310 Temporarily restricted, activity #120
3320 Temporarily restricted, activity #220
Total net assets
67
67
68
68
73
3010
3240
3310
3320
Sum
74
Sum
1a
1a
1c
2
3
4
11
4010
4230
4510
5060
5110
5510
6810
12
Sum
25
26
27
28
29
Sum
7210
7220
7310
7320
7410
Sum
43
7540
Total net assets
3310 Temporarily restricted, activity #120
3320 Temporarily restricted, activity #220
Total net assets
Total liabilities & net assets
Total liabilities & net assets
Revenue accounts
4010 Contributions from individuals
Revenue accounts
4010 Contributions from individuals
4230 Foundation grants
4510 Government grants
5060 Program service revenue
5060 Program service revenue
5510 Interest on savings & temp. cash invest.
6810 Other revenue
Total Revenue
Personnel expense accounts
[None, all volunteer]
7540 Professional fees
Total liabilities & net assets
Revenue accounts
4010 Contributions from individuals
4230 Foundation grants
4510 Government contributions (grants)
5060 Program service revenue
5110 Membership dues - individuals
5510 Interest on savings & temp. cash invest. 5510 Interest on savings & temp. cash invest.
6810 Other revenue
6810 Other revenue
Total Revenue
Total Revenue
Personnel expense accounts
Personnel expense accounts
7210 Compensation of officers, directors, etc.
7210 Compensation of officers, directors, etc.
7220 Other salaries & wages
7220 Other salaries & wages
7310 Pension plan contributions
7310 Pension plan contributions
7320 Other employee benefits
7320 Other employee benefits
7410 Payroll taxes
7410 Payroll taxes
Total payroll
Total payroll
7540 Professional fees
7540 Professional fees
Total personnel expenses
Total personnel expenses
Sum
Sum
Nonpersonnel expense accounts
7710 Supplies
7810 Telephone
7910 Postage and Shipping
8010 Occupancy (Rent)
8110 Equipment Rental and Maintenance
8210 Printing and Publications
8310 Travel
Nonpersonnel expense accounts
7710 Supplies
7810 Telephone
7910 Postage and Shipping
8010 Occupancy (Rent)
8110 Equipment Rental and Maintenance
8210 Printing and Publications
8310 Travel
8510 Conferences and Meetings
[Capital purchases not capitalized]
9300 Other Nonpersonnel Expenses
[Capital purchases not capitalized]
Total nonpersonnel expenses
[Capital purchases not capitalized]
9300 Other Nonpersonnel Expenses
[Capital purchases not capitalized]
Total nonpersonnel expenses
Nonpersonnel expense accounts
7710 Supplies
7810 Telephone
7910 Postage and Shipping
8010 Occupancy (Rent)
8110 Equipment Rental and Maintenance
8210 Printing and Publications
8310 Travel
8510 Conferences and Meetings
8610 Interest
8650 Depreciation
9300 Other Nonpersonnel Expenses
9830 Capital purchases - equipment
Total nonpersonnel expenses
33
34
35
36
37
38
39
40
41
42
43
n/a
Sum
7710
7810
7910
8010
8110
8210
8310
8510
8610
8650
9300
9830
Sum
44
Sum
Total expenses
Total expenses
Total expenses
15 accounts
26 accounts
35 accounts
UCOA has 151 accounts
Simplified Activity Coding System --
SCOA4c
Level One
Level Two
Up to $100,000
(All volunteer, Cash-Basis)
Code#
Activity (4)
100
Program A
200
Program B
510
710
Management & general
Fundraising
4 activities
Cross Referenced to Form 990 and Unified COA
Level Three
Up to $300,000
(Salaried staff, Cash-Basis)
(Restricted grants)
Code#
100
120
200
220
510
710
920
Activity (7)
Program A
Special project A, restricted #3310
Program B
Special project B, restricted #3320
Management & general
Fundraising
Common cost pool by line item
7 activities
Up to $300,000
(Salaried staff, Accrual-Basis)
(Restricted grants)
Code#
100
120
200
220
510
710
920
980
Cross References
Form 990
Line Items
Unified COA
Acct#
Activity (8)
Program A
Special project A, restricted #3310
Program B
Special project B, restricted #3320
Management & general
Fundraising
Common cost pool by line item
Capital purchases pool
8 activities
IIIa, IIB
100
IIIa, IIB
120
IIIb, IIB
200
IIIb, IIB
220
14/IIC
510
15/IID
710
n/a [allocated] 920
n/a
980
up to 1,000 activities