ACCT # ACCOUNT
1000000ASSETS
1000200Current Assets
1000300Liquid Assets
1016000Cash in Bank
1016100Cash in Bank – Acct 1
1016200Cash in Bank – Acct 2
1098000Savings and Temporary Cash Investments
1098100Savings Account
1098200Certificate of Deposit
1098300Money Market Accounts
1098310Money Market – Acct 1
1098320Wing Money Market in Investment
1110000Accounts Receivable
1120000Accounts Receivable
1190000Allowance for Doubtful Accounts
1350000Prepaid Expenses
1350100Prepaid General
1350200Prepaid Advances
1400000Investments
1410000Investments – Unrestricted
1411000Scholarship Fund
1414000General Fund
1430000Investments – Restricted
1441000Investment Valuation Allowance
1499Undeposited Funds
1500000Fixed Assets
1505000Land
1520000Fixed Assets – Buildings & Improvements
1520010Building 1
1520020Building 2
1520090Work in Progress
1525000Accumulated Depreciation – Buildings & Improvements
1530000Fixed Assets – Furniture & Fixtures
1535000Accumulated Depreciation – Furniture & Fixtures
1540000Fixed Assets – Computers
1545000Accumulated Depreciation – Computers
1570000Fixed Assets – Other Equipment
1575000Accumulated Depreciation – Other Equipment
1600000Equipment Under Capital Leases
1605000Accumulated Depreciation – Capital Leases
1620000Fixed Assets – Communication Equipment
1625000Accumulated Depreciation – Communication Equipment
2000000LIABILITIES AND NET ASSETS
2010000Liabilities
2015000Accounts Payable
2016000Credit Cards (only if Credit Card Function in QuickBooks® is used)
2100000Accrued Payroll Liabilities
2110000Accrued Salaries
2121000Accrued Leave
2130000Accrued Payroll Taxes
2195000Obligations Under Capital Leases – Current
2350000Deferred Revenue and Credits
2600000Notes Payable - Current
2700000Long-Term Liabilities
2750000Obligations Under Capital Leases
2755000Notes Payable – Long-Term
3000000Net Assets
3005000Current Year Net Assets
3015000Net Assets – Unrestricted
3025000Net Assets – Temporarily Restricted
3030000Net Assets – Permanently Restricted
3000Opening Balance Equity
3900Retained Earnings
4000000REVENUES AND EXPENSES
4999Uncategorized Income
5000000Revenues
5010000Revenues from Government Contracts
5050000Federal, State and Local Government Missions
5050100Aircraft Minor Maintenance
5050200Aircraft Fuel
5050300Miscellaneous
5060000State Appropriation
5080000Government Contributions – Unrestricted
5081000Government Contributions – Restricted
5082000Government Contributed Facilities & Utilities
5083000Government Contributions Materials & Supplies (DRMO)
5090000State Director Income
5090100State Director Rent & Utilities – From NHQ
5090200State Director Flying – From NHQ
5100000Revenues from Activities
5223200Senior Activities
5223201Activity 1
5223202Activity 2
5224200Cadet Activities
5224201Encampment
5224202Activity 1
5224300Combined Senior & Cadet Activities
5224301Activity 1
5224302Activity 2
5225200Flight Activities/Member Flying
5225201Aircraft Minor Maintenance
5225202Aircraft Fuel
5225203Miscellaneous
5235000Other Mission Income
5240000Fundraising Income
5240100Wreaths Across America
5240200Raffle Income
5240300Other Fundraising Income
5310000Revenue from Dues
5310010Member Dues
5310011From NHQ
5310012From Members
5342000Contributions - From NHQ
5400000Other Revenue and Gains
5410000Interest Income
5412000Contributions
5412010Contributions – Unrestricted
5412011Contributions – Unrestricted – Cash
5412012Contributions – Unrestricted – Non-Cash
5412020Contributions – Restricted
5412021Contributions – Restricted – Cash
5412022Contributions – Restricted – Non-Cash
5413000Non-Government Contributed Facilities & Utilities
5415000Miscellaneous Income
5416000Rental Income
5419000Investment Income
5419010Investment Income – Unrestricted
5419020Investment Income – Restricted
5420000Unrealized Market Gain/Loss
5422000Gain/Loss on Sale of Securities
5423000Gain/Loss on Sale or Disposal of Assets
5424100Material & Supply Sales
5424200Insurance Collected
5424300Unrelated Business Income
5424310Advertising Sales (Dennison Brothers)
5424320Other UBI
6210000Special Events
6212000WingConference Registration
6213000Other Wing Events
6214000Unit Events
6299999PY Budgeted Reserves Use (for budget use only)
6300000From National Headquarters
6310000From NHQ – Funded Flying
6310100Aircraft Minor Maintenance
6310110CD Missions
6310120SAR Actual Missions
6310130SAR Training Missions
6310170ROTC Flying
6310180Cadet Orientation Rides
6310200Aircraft Fuel
6310210CD Missions
6310220SAR Actual Missions
6310230SAR Training Missions
6310270ROTC Flying
6310280Cadet Orientation Rides
6310300Miscellaneous
6310310CD Missions
6310320SAR Actual Missions
6310330SAR Training Missions
6310380Cadet Orientation Glider Tows
6313000From NHQ – Aircraft & Vehicle Maintenance
6313010Aircraft Reimbursable Maintenance
6313015Consolidated Mx Ferry Costs
6313020Glider Reimbursable Maintenance
6313030Vehicle Reimbursable Maintenance
6314000From NHQ – Senior Activities
6315000From NHQ – Cadet Activities
6315010National Flight Academies
6315020National Cadet Competition
6315030Advance Technologies Academies
6315040National Character & Leadership
6315090Other Cadet Activities
6320000From NHQ – Other
6320010IACE
6320020NESA
6320030Teacher Flights
6320040DDR
6320050Travel
6320060Scholarships
6320070Supplies
6320100Miscellaneous
6320200Miscellaneous Missions
6320210Aircraft Minor Maintenance
6320220Aircraft Fuel
6320230Miscellaneous
6500000From Units Below National Headquarters
6510000From Regions and Wings
6510100From Regions
6510110From Regions through NHQ
6510120Other Income from Regions
6510200 From Wings
6510210Proficiency Flying
6510215Aircraft Fuel
6510220Vehicle Maintenance
6510225Vehicle Fuel
6510230Mission Reimbursements
6510240Membership Dues
6510250Activities
6510290Miscellaneous
6513000From Units Below
6513010Proficiency Flying
6513015Aircraft Fuel
6513020Vehicle Maintenance
6513025Vehicle Fuel
6513030Mission Reimbursements
6513040Membership Dues
6513050Wing Conference
6513060Encampment
6513090Miscellaneous
Miscellaneous
6560Payroll Expenses
6999Uncategorized Expenses
7000000OPERATING EXPENSES
7100000Awards and Grants to Individuals
7120000 Awards
7135000Scholarships
7200000Salaries and Related Expenses
7210000Salaries
7220000Accrued Leave Expense
7310000401(k) Corporate Contribution
7320000Health Insurance
7324000Worker’s Comp Insurance
7325000Other Employee Benefits
7410000Payroll Tax Expense
7520000Professional Services
7600000Mission Expenses
7695000Other Mission Expenses
7696000Vehicle Fuel
7697000Aircraft Fuel
7700000Supplies
7700100Supplies
7701000Cost of Sales
7730000Equipment Purchases
7735000Equipment
7745000Communication Equipment
7800000Telephone and Communication
7810000Telephone & Communication
7813000Internet Fees
7820000IT Expenses
7900000Postage and Shipping
8000000Occupancy Expenses
8010000Rent
8015000Utilities
8016000Property Taxes
8020000Contributed Facilities and Utilities
8085000Other Facility Expenditures
8100000Maintenance Expenses
8110000Aircraft Maintenance
8120000Vehicle Maintenance
8121000Equipment Leases
8123000Other Equipment Maintenance
8230000Dues & Publications
8310000Travel
8400000Activities and Encampments
8475000Cadet Activities
8475010Encampment
8475020Activity 2
8475030Drug Demand Reduction
8475040Glider Flights Expense
8475050O-Rides Member Aircraft
8475060IACE
8476000Senior Activities
8476010Activity 1
8476020Activity 2
8476030Activity 3
8480000Combined Senior & Cadet Activities
8480010Activity 1
8480020Activity 2
8505000Conferences, Conventions and Meetings
8510000WingConference Expense
8530000Miscellaneous Wing Events
8540000Unit Events
8650000Depreciation Expense
8652000Depreciation – Buildings & Improvements
8653000Depreciation – Furniture & Fixtures
8654000Depreciation – Computers
8657000Depreciation – Other Equipment
8665000Depreciation – Capital Leases
8667000Depreciation – Communications Equipment
8700000Insurance
8820000Professional Development
9100000Bad Debt Expense
9240000Advertising
9300000Other Expenses
9301000Protocol Expenses (Region & Wing only)
9302000Miscellaneous
9303000Bank Expense
9304000Credit Card Expense
9305000Interest Expense
9306000Unrelated Business Income Expense
9306100Fundraising Expenses
9306200Raffle Expenses
9306300Lobbying Expenses
9399999Budgeted Reserves (for budget use only)
Chart of Accounts, October 20141
9401000Expenditures with NHQ
9401010Membership Dues
9401020Consolidated Minor Maintenance
9401030Property Assessments
9401040National Activities
9401050Dennison Brothers Taxes
9401090Miscellaneous
9510000Expenditures with Regions
9510010Aircraft Maintenance
9510015Aircraft Fuel
9510020Vehicle Maintenance
9510025Vehicle Fuel
9510030Mission Reimbursements
9510040Membership Dues
9510050Website Hosting
9510055 Region Activities
9510060Region Conference
9510090Miscellaneous
9520000Expenditures with Wings
9520010Proficiency Flying
9520015Aircraft Fuel
9520020Vehicle Maintenance
9520025Vehicle Fuel
9520030Mission Reimbursements
9520040Membership Dues
9520050Wing Conferences
9520060Encampment
9520090Miscellaneous
9530000Expenditures with Units Below
9530010Proficiency Flying
9530015Aircraft Fuel
9530020Vehicle Maintenance
9530025Vehicle Fuel
9530030Mission Reimbursements
9530040Membership Dues
9530050Encampment
9530060Scholarships
9530070Unit Activities
9530090 Miscellaneous
All bold accounts are lead accounts and no entries will be posted to these accounts.
Non-bold accounts below the bold accounts are sub-accounts and roll up into the lead account they follow.
Additional sub-accounts are authorized. Additional lead accounts are not.
Italicized accounts are QuickBooks® created accounts.
Chart of Accounts, October 20141