CouchSurfing International, Inc.

                Income and Expense Statement  2006

Description of Accounts

CouchSurfing has based its Chart of Accounts on the United Way's Universal Chart of Accounts.  Below is a description of each account type that we use. The number in parenthesis is the tax form and line of the form where these accounts are recorded.

Income Accounts

• 4000 · Contributed support (990 line 1a)
  This is all member verifications and donations
• 5310 · Interest-banking (990 line 4 & 95)
  This is all interest earned from the bank account
  

    

Expense Accounts

• 7210 · Salary (990 line 25)
  This is Casey's salary from this period
• 7525 · Bank Service Fees (990 line 31)
  Bank charges including credit card fees for donation and verification, paypal fees, international transaction fees and wire transfer costs.
• 7530 · Legal fees (990 line 32)
  This is the amount that we pay for attorney fees, consulting fees, and document fees
• 7520 · Accounting Fees (990 line 31)

• 7540 · Web/Internet/ Host Fees (990 line 43)
  This is the cost of web hosting, search engine, domain name charges, etc.
• 7550 · Temporary Help- contract (990 line 43)
  This is the cost of hiring someone on a temporary basis
• 8110 · Supplies (990 line 33)
  Supplies needed for service to the community, including office supplies, business cards, computer supplies ie: software, batteries,memory.    It can also include household supplies as needed, light bulbs, paper towels, etc
• 8130 · Telephone & telecommunications (990 line 34)
  This is the cost of cell phones, Internet phones, Internet messaging, Internet connections, wireless communications
• 8140 · Postage, shipping, delivery (990 line 35)
  This is the cost of all postage for mailing verification letters and shipping for any packages
• 8160 · Equip rental & maintenance (990 line 37)
  This is the cost of renting and maintaining our servers
  
• 8210 · Rent, Parking and other occupancy (990 line 36)
  This is rent for housing, storage, parking space, office space
• 8215 · Building Repair and Maintenance (990 line 36)

• 8220 · Utilities (990 line 36)
  The cost of any and all utilities in a rented office space or residence
• 8305 · Auto/ Fuel Expense (990 line 39)
  This is anything related to any automobile expense, including repairs and maintenance
• 8310 · Travel (990 line 39)
  This is anything to do with travel including air, train, bus, rental cars, meals, cab
• 8330 · Meals/ Groceries expenses (990 line 40)
  This is the cost of all expenses spent on food while at a collective or staff meeting
• 8520 · Insurance, non employee (990 line 43)
  This is any insurance purchased including travel insurance, medical insurance, auto insurance, basically any insurance not employee related
• 8650 · Taxes (990 line 43)
  This includes all taxes not employee or sales tax related