Expenses
Expenses – Typically 5000 – 9999
- Salaries: 5000 – 5099
- Payroll Taxes: 5100 – 5199
- Fringe Benefits: 5200 – 5299
- Professional Services: 5500 – 5599
- Program Services: 5600 – 5699
- Facility Expenses, Rent & Utilities: 6000 -6099
- Supplies: 6100 – 6199
- Other: 6200 – 9999
Nonprofits must also segregate their chart of accounts into segments to identify funds and functional areas (programs).
- Fund Segments – Net Assets With Donor Restrictions and Net Assets Without Donor Restrictions
- Functional Areas – Management and General, Programs and Fundraising