Archdiocese of Chicago Chart of Account Listing Effective July 1, 2014

Transcription

1 6/19/14 Chart of Listing Effective July 1, 14 COA matrix xls 1st tier Sub 2nd tier Sub Class Codes - "X" indicates most likely used for the corresponding revenue & expense Outside Funds Bank 42a Cash Bank Parish Checking s Bank 42a Parish Payroll Bank 42a Checking Bank 42a Bingo s Bank Bingo Checking Bank 42a Bingo Pull Tab Bank 42a Lunch Bank 42b Auxiliary s Bank Auxiliary (Insert Name) Bank Auxiliary (Insert Name ) Bank Petty Cash Bank Local Stipend Bank 42a Undeposited Funds Current Asset 42a Oper. Savings at the Arch Bank Bank Regular Operating Savings Bank Certificates of Deposit Bank Day CD-Operating Savings Bank Month CD-Operating Savings Bank Month CD-Operating Savings Bank Stock Savings Bank Operating Savings Bank TTWCI Savings Bank Long-Term/Restricted Savings Bank Building Fund Savings Bank Certificates of Deposit Bank Day CD/Building Fund Bank Month CD/Building Fund Bank Day CD/Millennium Fund Bank Month CD/Millennium Fund Bank Month CD/Building Fund Bank Stipend Bank Endowment & Spc Investment Sav Bank N/A Parish Endowment Fund Bank N/A Parish Education Endowment Fund Bank N/A Growth Mutual Fund Bank N/A Balanced Mutual Fund Bank N/A Income Mutual Fund Bank N/A Receivables s Receivable N/A Parish Receivables s Receivable N/A Tuition Receivables - 3rd Pty. System s Receivable N/A Allow. Uncollect. Tuition - 3rd Pty. Sys. s Receivable N/A Pledge Receivables s Receivable N/A Tuition Receivable s Receivable N/A Allowance for Uncollectible Tuition s Receivable N/A Receivable s Receivable N/A Current Assets Current Asset N/A Cash Subsidy to Current Asset N/A - 70 Page 1 of 9

2 6/19/14 Chart of Listing Effective July 1, 14 COA matrix xls 1st tier Sub 2nd tier Sub Class Codes - "X" indicates most likely used for the corresponding revenue & expense Cash Subsidy from Parish Current Asset N/A Current Assets Current Asset N/A Manna Certificate Inventory Current Asset N/A Funds in Transit - 3rd Pty. Sys. Current Asset N/A Payments at Institution - 3rd Pty. Sys. Current Asset N/A s Payable s Payable N/A Procurement Card Payable Credit Card N/A Liabilities Current Liability N/A Payroll Liabilities Current Liability N/A FICA Tax Withheld Current Liability N/A Employee FICA Tax Current Liability N/A Employer FICA Tax Current Liability N/A Federal Income Tax Withheld Current Liability N/A State Income Tax Withheld Current Liability N/A Accrued Payroll Current Liability N/A Payroll Withholdings Current Liability N/A Tax Shelt. Annu (403b) Withheld Current Liability N/A Credit Union Contrib. Withheld Current Liability N/A Employee Health Ins. Withheld Current Liability N/A Employee Dental Ins. Co-Pay Current Liability N/A Optional Life Ins. Withheld Current Liability N/A Union Dues Withholding Current Liability N/A Child Support Withheld Current Liability N/A Wage Garnishments Current Liability N/A Long-Term Care Withheld Current Liability N/A Short Term Disability Withheld Current Liability N/A Flexible Spending Health Care Withheld Current Liability N/A Flexible Spending Dependent Care Withheld Current Liability N/A Archdiocesan Obligations Current Liability N/A Principal/Interest Due on Loan Current Liability Prepaid Tuition & Fees Current Liability N/A Prepaid Lease, Lic. & Rent. Income Current Liability N/A Deferred Tuition & Fees Current Liability N/A Deferred Tuition Current Liability N/A Deferred Fees Current Liability N/A Deferred Discounts (Contra-) Current Liability N/A Stipend Liability Current Liability N/A Current Liabilities Current Liability N/A Unspent Auxiliary Group Funds Current Liability N/A Unspent Fund-Raising Monies Current Liability N/A Loans Long Term Liability Operating Loans Long Term Liability Capital Loans Long Term Liability Equity Equity N/A Previous Year's Equity Equity N/A Retained Earnings (Net Income) Equity N/A Opening Bal Equity Equity N/A Retained Earnings Equity N/A - 70 Page 2 of 9

3 6/19/14 Chart of Listing Effective July 1, 14 COA matrix xls 1st tier Sub 2nd tier Sub Class Codes - "X" indicates most likely used for the corresponding revenue & expense Sunday and Holy Day Collections Income Sunday Collection Income X Sunday Collection Envelopes Income X Sunday Collection Loose Ck/Cash Income X Sunday Collection - Electronic Giving Income X Holy Day Collection Income X Holy Day Collection Envelopes Income X Holy Day Collect. Loose Ck/Cash Income X Christmas Collection Income 1 30 X Easter Collection Income X Collections Income Fuel Collection Income X Flowers Collection Income X Support Collection Income X tenance Collection Income X Tuition Income Tuition - Current Income 6, X X X X Tuition - Prior Income 6, X X X X Discounts & AOC Scholarships (Contra-Income) Income 6, X X X X Fees Income Registration Fee Income 6, X X X X Health/ Insurance Fees Income 6, X X X X Book & Supply Fees Income 6, X X X X Archdiocesan Fee Income 6, X X X Activity/Program Fees Income 6, X X X X Athletic Fee Income 6, X X X X Graduation Fee Income 6, X X X Field Trip Income 6, X X X X Lab Fee Income 6, X X X Sacramental Fee Income 6, X X X X Bookstore Income Income 6,18 30 X X X X Bus Transportation Income Bus Fees Income X X Bus Pass Fees Income X X Food Services Income Meal Program Income X X X Serving Fee Reimbursement Income X X X Vending Machine Operations Income X Lease and/or Rental Income Income Facility Lease Income 4, X X Facility Rental Income 4, X X Facility Lease - Utilities Income 4, X X Facility Rental Income 4, X X Outside Funding Sources Income Government Food Services Income X X X Federal Govt. Aid (Insert Name) Income X X X Big Shoulders Scholarships Income X X X Big Shoulders Operating Grant Income X X X Page 3 of 9

4 6/19/14 Chart of Listing Effective July 1, 14 COA matrix xls 1st tier Sub 2nd tier Sub Class Codes - "X" indicates most likely used for the corresponding revenue & expense Big Shoulders Patron Grant Income X X X Grants From Third Parties Income X X X Scholarships Income X X X State Funding (Insert Name) Income 18 X X X Fund Raising Net Income Income Fund Raiser (Insert Name) Income 5, X X X X X X Fund Raiser (Insert Name) Income 5, X X X X X X Fund Raiser (Insert Name ) Income 5, X X X X X X Interest & Investment Income Income Interest-Arch Regular Savings Income 6, X X Interest-Arch Cert of Deposit Income 6, X X Interest-Arch Building Fund Income 6, X X Invest. Gains/Losses Arch Endow Income 6, X X Invest. Gains/Loss Arch Spc Inv Income 6, X X Interest-Checking s Income 6, X X Interest Income 6, X X Bingo Income Income Bingo - Card Sales Income 3, X X Bingo - Refreshments Income 3, X X Bingo - Pull Tabs Income 3, X X Bingo - Raffles Income 3, X X Bingo - Miscellaneous Income 3, X X Auxiliary Groups Income Women's Club/Altar and Rosary Income 6,18 30 X X X Men's Club/Holy Name Income 6,18 30 X X X Senior Citizens Group Income 6,18 30 X X X Home or Parents Assoc. Income 6,18 30 X X X Miscellaneous Income Income Stole Fees Income 6, X Stipend for Masses Income 6, X Votive and Vigil Candles Income 6, X Pamphlet Sales Income 6, X Scholarship Income Income 6, X X Donations Income 6, X X X X Income from Parish Income 6, X Salaries Expense Priests Expense X Extra Priests Expense X Religious Staff Expense X X Professional Staff Expense X X Admin Support Staff - Church Expense X X House Staff Expense X tenance - Church Expense X Admin.& Profess. Expense 4010 X X X Religious Teachers Expense 4010 X X X Lay Teachers Expense 4010 X X X Special Program Teachers Expense 4010 X X X Instructional Aides Expense 4010 X X X Page 4 of 9

5 6/19/14 Chart of Listing Effective July 1, 14 COA matrix xls 1st tier Sub 2nd tier Sub Class Codes - "X" indicates most likely used for the corresponding revenue & expense Substitute Teachers Expense 4010 X X X Support Staff - Expense 4010 X X X tenance Staff - Expense 4010 X X X Health Insurance-Employer Paid Expense 9, 4030 X X X X X Employer FICA Expense 9, 4040 X X X X X Fringe Benefits Expense Fringe Benefits - Religious Expense 9, 4050 X X X X X Fringe Benefits - Lay Expense 9, 4050 X X X X X Prof. Growth/Minist./ Expense Professional Growth Expense 9, 40 X X X X X Ministerial Expense Allowance Expense 9, 40 X X X X X Unemployment Compensation Expense 9, 40 X X X X X Books & Supplies, Non-Liturgical Expense Bulletin Supplies Expense 12, X Offertory Supplies Expense 12, X Books and Magazines Expense 12, X X X X X Book Store Expenses Expense 12, X X X X Textbooks Expense 12, X X Workbooks Expense 12, X X Library Materials Expense 12, X Testing Materials Expense 12, X X Instructional Materials Expense 12, X X X Instructional Software Expense 12, X X X Administrative Expenses Expense Ofc Equipment-Supplies & t. Expense 12, X X X Outside Printing Cost Expense 12, X X X Postage/Courier Services Expense 12, X X X Office Supplies Expense 12, X X X Professional Service Fees Expense 12, X X X Computer Supplies Expense 12, X X X Criminal Background Checks Expense 12, X X X Bank Fees Expense 12, X X Transportation Expense Local Travel/Reimbursement Expense 12,23 40 X X Vehicle Repair Expense 12,23 40 X X Vehicle Expenses Expense 12,23 40 X X Vehicle Leasing Cost Expense 12,23 40 X X Food Service & Meals Expense FSP Serving Fees Expense X X Food/Groceries Expense 12, X X X X Meal Allowance Expense 12, X Catering Expense 12, X X Telephone Expense 10, X X X Heating Fuel Expense 10, X X X Electricity Expense 10,22 44 X X X Utilities Expense Water/Sewer Expense 10, X X X Scavenger Service Expense 10, X X X Cable/Dish Services Expense 10, X X X - 70 Page 5 of 9

6 6/19/14 Chart of Listing Effective July 1, 14 COA matrix xls 1st tier Sub 2nd tier Sub Class Codes - "X" indicates most likely used for the corresponding revenue & expense Internet/Computer Telecom Costs Expense 10, X X X tenance & Building Repairs Expense Security Expense 10, X X Ground Services Expense 10, X X Ground Supplies Expense 10, X X Building Services Expense 10, X X Repairs to Buildings Expense 10, X X Equipment Services Expense 10, X X Equipment Rental Expense 10, X X Janitorial Supplies Expense 10, X X Bingo Expenses Expense Bingo Game Expenses Expense 11, X X Bingo Refreshments Expense 11, X X Bingo Pull Tab Expenses Expense 11, X X Bingo Raffle Expenses Expense 11, X X Bingo Hall Rental Expense 11, X X Bingo Equipment Rental Expense 11, X X Sales Taxes Expense 11, X X Charitable Games Tax & Lic Fees Expense 11, X X Bingo Miscellaneous Expenses Expense 11, X X Interest Expense Expense Interest Expense Oper. Loans Expense 12,23 40 X X Interest Expense Capital Loans Expense 12,23 40 X X Altar & Liturgical Supplies Expense Hosts and Wine Expense X Votive and Vigil Lights Expense X Candles Expense X Vestments Expense X Missalettes/Worship Aids Expense X Music Books Expense X Liturgical Publications Expense X Pamphlets Expense X Flowers Expense X Liturgical Costs Expense X Furnishings & Equipment Expense Admin Furnishings/Equip Expense 12, X X X Instructional Furnishings/Equip Expense 12, X X tenance Furnishings/Equip Expense 12, X X X Archdiocesan Assessment Expense X Archdiocesan Assessment Expense X Lease, Lic. & Rent. Arch. Asst. Expense X PRMAA Assessment Expense X OCS Assessment Expense X Property/Casualty Insurance Expense 10,22 47 X X Auto Insur-Priest Owned Vehicle Expense X Miscellaneous Expense Conferences & Conventions Expense 12,23 40 X X X Meetings & Speakers Expense 12,23 40 X X X Ministry Formation & Education Expense 12,23 40 X X X - 70 Page 6 of 9

7 6/19/14 Chart of Listing Effective July 1, 14 COA matrix xls 1st tier Sub 2nd tier Sub Class Codes - "X" indicates most likely used for the corresponding revenue & expense Hospitality & Entertainment Expense 12,23 40 X X X Public Relations & Advertising Expense 12,23 40 X X Gifts & Donations Expense 12,23 40 X X X Dues/Subscriptions Expense 12,23 40 X X Unrelated Business Tax Expense 12,23 40 X Special Program Expense Expense 12,23 40 X X Parish Support to Consol Expense 12,23 40 X Rental Expense Expense 12,23 40 X X Bad Debt Expense Expense 12,23 40 X X Unallocated Procure. Card Trans Expense 12,23 40 X X Archdiocesan Operating Grants Income APC Non-Cash Operating Grant Income X X APC Cash Operating Grant Income X X Insurance Recoveries Income Casualty Claims Income X X Liability Claims Income X X Sharing Collections Oth Parish Income Recip Parish Name (Insert Name) Income X Recip Parish Name (Insert Name) Income X Recip Parish Name (Insert-Name) Income X Sharing Collections Outside the AOC Income Recip Parish Name (Insert Name) Income X Recip Parish Name (Insert Name) Income X Sharing Money Rec'd Oth Parish. Income Shar. Parish Name (Insert Name) Income X Shar. Parish Name (Insert Name) Income X Shar. Parish Name (Insert-Name) Income X Arch Required Collections Income Latin America Income X Seminaries Income X Catholic Appeal Income X Holy Land Income X Aid Churches Centl/East Europe Income X Catholic Charities Income X Peter's Pence Income X New World Income X Propagation of The Faith Income X Cath Campaign for Human Develop Income X Religious Retirement Income X Missionary CO-OP Plan Income X Operation Rice Bowl - CRS Income X Archdiocesan Priest Retirement Income X Estates, Bequests & Memorials Income Estate Proceeds Income X Bequests Proceeds Income X Memorial Proceeds Income X Extraordinary Income Income Extraordinary Collections Income X Page 7 of 9

8 6/19/14 Chart of Listing Effective July 1, 14 COA matrix xls 1st tier Sub 2nd tier Sub Class Codes - "X" indicates most likely used for the corresponding revenue & expense Operating Loan Debt Relief Income X Capital Loan Debt Relief Income X Sale of Property Income Sale of Land Income X Sale of Building Income X Sales of Parish Property Income X Fund Collections Income Church Millennium Campaign Income X Parish Endow Fund Collection Income X Parish Ed. Endow Fund Collect Income X Appeal Rebate Income X "To Teach Who Christ Is" Campaign Income X Capital Collections Income Building Fund Income X Church Building Fund Income X Church Major Purchase Fund Income X Archdiocesan Capital Grant Income Capital Grant Income X X Expenses Covered by Insurance Expense Casualty Expenses Expense X X Liability Expenses Expense X X Share Collect Pay to Oth Parish Expense Sharing to (Insert Name) Expense X Sharing to ( Insert Name) Expense X Sharing to (Insert Name ) Expense X Share Outside the AOC Expense Sharing to (Insert Name) Expense X Sharing to ( Insert Name) Expense X Sharing From Parish Gen Funds Expense Recipient Parish (Insert Name) Expense 31 X Recipient Parish ( Insert Name) Expense 31 X Recipient Parish (Insert Name ) Expense 31 X Pymt Arch Required Collections Expense Latin America Expense X Seminaries Expense X Catholic Appeal Expense X Holy Land Expense X Aid Churches Centl/East Europe Expense X Catholic Charities Expense X Peter's Pence Expense X New World Expense X Propagation of The Faith Expense X Cath Campaign for Human Develop Expense X Religious Retirement Expense X Missionary CO-OP Plan Expense X Operation Rice Bowl-CRS Expense X Archdiocesan Priest Retirement Expense X Extraordinary Expenses Expense Page 8 of 9

9 6/19/14 Chart of Listing Effective July 1, 14 COA matrix xls 1st tier Sub 2nd tier Sub Class Codes - "X" indicates most likely used for the corresponding revenue & expense Real Estate Taxes Expense 31 X Millennium Assessment Expense 31 X Extraordinary Expenses Expense 31 X Capital Purchase or Construct Expense Purchase of Land Expense X X Purchase/Construct of a Bldg. Expense X X Purchase of Vehicle Expense X X Capital Improvements Expense Project A (Insert Name) Expense X X Project B (Insert Name) Expense X X Project C (Insert Name) Expense X X - 70 Change in Description in FY 15 New beginning FY 15 Delete or Inactivate in FY 15 Page 9 of 9