Charter of Accounts

Account Listing

	A	B	C	D
1	CouchSurfing International, Inc.
2	Account Listing
3	Note: these accounts are set up to match both the Uniform Chart of Accounts for Nonprofit Organizations, and to match the IRS Form 990 for Nonprofits. Both the exact numbers used and the definitions are not to be changed without consulting the UCOA and Form 990.
4
5	Account #	Account Name	Type	Detail Type
6
7	1000	Opening Balance Equity	Equity	Opening Balance Equity
8	1010	Checking/ Cash	Bank	Checking
9	1110	Accounts receivable	Income	Accounts receivable
10	1299	Undeposited Funds	Other Current Assets	Undeposited Funds
11	3000	Retained Earnings	Equity	Retained Earnings
12	4010	Contributions	Income	Income
13	4250	Non Profit Organization Grants	Income	Non-Profit Income
14	5180	Verification Fees	Income	Service/Fee Income
15	5181	Discounts given	Income	Discounts/Refunds Given
16	5310	Interest Earned	Other Income	Interest Earned
17	5410	Non Inventory Sales	Income	Non Inventory Sales
18	5415	Non Inventory Sales Cost	Income	Non Inventory Sales Cost
19	5490	Other Income	Other Income	Other Miscellaneous Income
20	7050	Specific Assistance to Individuals	Expenses	Specific Assistance to Individuals
21	7210	Officers and Directors Salaries	Expenses	Officers and Directors Salaries
22	7250	Payroll Taxes	Expenses	Payroll Expenses
23	7510	Fundraising fees	Expenses	Fundraising fees
24	7520	Bank and Accounting Charges	Expenses	Bank and Accounting Charges
25	7530	Legal & Professional Fees	Expenses	Legal & Professional Fees
26	8110	Office Supplies	Expenses	Supplies & Materials
27	8140	Postage and Shipping	Expenses	Postage and Shipping
28	8170	Stationery, Printing, Copying	Expenses	Office/General Administrative Expenses
29	8210	Building rental or lease	Expenses	Rent or Lease of Buildings and Parking spots
30	8211	Building Repair & Maintenance	Expenses	Repair & Maintenance of rented buildings
31	8220	Utilities	Expenses	Utilities
32	8260	Equipment rental and Maintenance	Expenses	Equipment rental and Maintenance
34	8320	Conferences, Meetings, Food Expenses	Expenses	Collectives, Meetings
35	8510	Interest Paid	Expenses	Interest- General
36	8520	Insurance	Expenses	Insurance
37	8530	Organizational Dues	Expenses	Organizational Dues
38	8570	Promotional Advertising	Expenses	Advertising/Promotional
39	8590	Uncategorized Expense	Expenses	Other Miscellaneous Service Cost
40	8650	Taxes & Licenses	Expenses	Taxes Paid
41	8660	Penalties & Settlements	Other Expense	Penalties & Settlements

Account Listing & explanations

	A	B	C	D	E
1	CouchSurfing International, Inc.
2	Account Listing
3	With Explanations
4	Note: these accounts are set up to match both the Uniform Chart of Accounts for Nonprofit Organizations, and to match the IRS Form 990 for Nonprofits. Both the exact numbers used and the definitions are not to be changed without consulting the UCOA and Form 990.
5
6	Account #	Account Name	Type	Detail Type	Additional Explanations
7
8	1000	Opening Balance Equity	Equity	Opening Balance Equity
9	1010	Checking/ Cash	Bank	Checking
10	1110	Accounts receivable	Income	Accounts receivable
11	1299	Undeposited Funds	Other Current Assets	Undeposited Funds	This account is because of Quickbooks. It is the only one not found in the UCOA for Nonprofits.
12	3000	Retained Earnings	Equity	Retained Earnings
13	4010	Contributions	Income	Income
14	4250	Non Profit Organization Grants	Income	Non-Profit Income
15	5180	Verification Fees	Income	Service/Fee Income
16	5181	Discounts given	Income	Discounts/Refunds Given	This is not an expense account because we are not giving out cash, just reducing the normal amount of the verification fee for people based on their financial need.
17	5310	Interest Earned	Other Income	Interest Earned
18	5410	Non Inventory Sales	Income	Non Inventory Sales	Sales from Caf� Press, and cash from selling cars and equipment at the end of a collective
19	5415	Non Inventory Sales Cost	Income	Non Inventory Sales Cost	Our costs associated with these sales. Will be entered as negative numbers
20	5490	Other Income	Other Income	Other Miscellaneous Income
21	7050	Specific Assistance to Individuals	Expenses	Specific Assistance to Individuals
22	7210	Officers and Directors Salaries	Expenses	Officers and Directors Salaries
23	7250	Payroll Taxes	Expenses	Payroll Expenses
24	7510	Fundraising fees	Expenses	Fundraising fees
25	7520	Bank and Accounting Charges	Expenses	Bank and Accounting Charges	Includes bank fees and accountant and bookkeeping fees, when we need to pay for them
26	7530	Legal & Professional Fees	Expenses	Legal & Professional Fees
27	8110	Office Supplies	Expenses	Supplies & Materials
28	8140	Postage and Shipping	Expenses	Postage and Shipping
29	8170	Stationery, Printing, Copying	Expenses	Office/General Administrative Expenses
30	8210	Building rental or lease	Expenses	Rent or Lease of Buildings and Parking spots
31	8211	Building Repair & Maintenance	Expenses	Repair & Maintenance of rented buildings
32	8220	Utilities	Expenses	Utilities
33	8260	Equipment rental and Maintenance	Expenses	Equipment rental and Maintenance	Sometimes we need to rent computers, etc.
35	8320	Conferences, Meetings, Food Expenses	Expenses	Collectives, Meetings	Includes food for collectives, costs for other meetings with volunteers and others. We will also put auto purchase expenses here for now, since they are short term purchases of vehicles for the express purpose of holding the collective meetings. When the vehicles are sold, the money will be put into Account 5410, non inventory sales
36	8510	Interest Paid	Expenses	Interest- General
37	8520	Insurance	Expenses	Insurance
38	8530	Organizational Dues	Expenses	Organizational Dues
39	8570	Promotional Advertising	Expenses	Advertising/Promotional
40	8590	Uncategorized Expense	Expenses	Other Miscellaneous Service Cost
41	8650	Taxes & Licenses	Expenses	Taxes Paid
42	8660	Penalties & Settlements	Other Expense	Penalties & Settlements