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Diocese of ArlingtonParish Chart of AccountsAcct #Account NameUse this account for:Current LiabilityFunds Held for Others22002210National Collections2250Diocesan Collections2280Other Funds HeldAccount TypeCollections taken to support the universal Church.Create subaccounts for each collection.Collections taken to support the diocese, i.e., CatholicCharities, Diocesan Retired Priests. Createsubaccounts for each collection.Collections taken up to support other outside missionsand ministries.2300Payroll LiabilitiesAmounts withheld from the employees’ pay for FICA,federal, state taxes, amounts withheld for 403b plan,garnishments, HSA, etc.Current Liability2350Accrued PayrollAccrued teacher salaries and employee vacation.Current Liability2400Loans PayableAmounts due on loans received. Only the principalportion of a loan repayment should be recorded here.The interest portion of the payment would be recordedin account 8950 Interest Expense.Current Liability2500Stipends PayableFunds received and disbursed for the payment ofMass stipends are summarized in this account. Cashreceived for a Mass Intention is credited to thisaccount. When disbursements to the clergy are made,the account is debited.Current Liability2600Deferred RevenueFunds received in advance of providing services, e.g.,prepaid tuition, registration fees, etc. When servicesare provided, the appropriate income account iscredited and this account is debited.Current Liability2800Due to Parish OrganizationsFunds collected and distributed for affiliated parishorganization. Activity greater than 5,000 should berecorded within the income statement.Current Liability2900Exchange AccountsRecording incidental and relatively small “in and outpurchases". Funds are not treated as income orexpense of the church or school. For example, a classwants a small item but the students have to pay forthis item. The teacher collects the money from thestudents and makes a purchase. Subaccountsrecommended to aid in reconciliation and reporting.Current LiabilityNet assets that are not subject to restrictions.Donations that are limited by donor-imposedstipulations that either expire by actions of the parishor passage of time.Donations with restrictions placed by the donor thatcannot be removed by actions of the parish orpassage of time.EquityEquityNET ASSETS31003110Unrestricted3120Permanently RestrictedTemporarily RestrictedEquityCOA ‐ 2

Diocese of ArlingtonParish Chart of AccountsAcct #Account NameUse this account for:Account TypeINCOME ACCOUNTSCHURCH SOURCESIncomeCollection Income40004010Sunday CollectionsTo record unrestricted gifts in envelopes, loose checksand cash collected at Sunday Mass. Create asubaccount for gifts received through electronicmeans for Sunday Offertory.4020Holy Day CollectionsTo record all unrestricted gifts collected non-Sundayholy days of obligation. Create a subaccount for giftsreceived through electronic means for Holy l Income40504060Offerings4070MusicOfferings received for novenas, votive candles, altarflowers, free-will offerings, sacramental services(weddings, baptisms, funerals), etc.Revenue received by the parish to help supplementmusic costs.IncomeCatechesis/Faith Formation41004110Religious EducationRevenue received by the parish to be used toward theexpenses of maintaining a religious educationprogram for youth.4130Youth MinistryRevenue received by the parish to be used toward theexpenses of youth ministry.4150Young AdultsRevenue received by the parish to be used toward theexpenses of young adult ministry.4170AdultRevenue received by the parish to be used toward theexpense of maintaining an adult catechesis/faithformation programs, such as RCIA, bible study, guestspeakers, retreats, Catholics Come Home, FORMED,etc.IncomeCommunity & Service Income42004210Charitable Works4230Parish Organizations4250Parish EventsSince each parish may operate a multitude ofministries and hold various parish events, thisaccount is used to reflect this diversity. Record hererevenues for Charitable Works, such as donations tomissions, poor box, charitable organizations andparish social outreach programs. Include underParish Organizations revenues for communitybuilding efforts, such as CYO Sports, Mom’s Group,Men’s Group, Seniors Group, and so on. Includerevenues associated with Parish Events, such as FallFestival, Golf Tournaments, Lenten Suppers, etc.COA ‐ 3

Diocese of ArlingtonParish Chart of AccountsAcct #Account NameUse this account for:Account TypeSCHOOL SOURCESIncomeSchool Tuition Related Income43004310K‐8 Tuition & FeesGross tuition before allowances, discounts, grants,registration, application or enrollment fees earned.4370Preschool Tuition & FeesGross tuition before allowances, discounts,registration, application or enrollment fees earned.4380Financial Aid Funding*This includes tuition aid received from the diocese,parish and any other source to provide tuitionassistance to students and families. Note: RequiredTier 3 subaccounts should be created for DiocesanTuition Assistance, Parish Tuition Assistance andOther Tuition Assistance.4385Financial Aid GrantedRecording all tuition aid granted to any specific childor family from the Financial Aid Funding account orscholarship funds. A debit balance account.(Contra Account)4386Tuition Discounts(Contra Account)4387Uncollected Tuition(Contra Account)Discounts given to school teachers and staff whosechildren are enrolled in the school, prepaid tuitiondiscounts, and any other discount that may be given.A debit balance account.Write-off of current year tuition which is deemeduncollectible. A debit balance account.IncomeStudent Services Income44004410CafeteriaRevenue received for cafeteria program. Create asubaccount if you need to track government milkprogram receipts.4420Extended DayRevenue received for extended day, before and afterschool care program.4430Student Activities/GroupsRevenues for student activities within the school daysuch as yearbook, school store, learning center, fieldtrips, and athletic programs. And for student groupsoutside of the school day, such as chess club andathletic programs.4490Other Student ServicesRevenues that cannot be assigned to any otherrevenue account. The entry should includeappropriate clarification in the memo line.Parish Investment in School Income45004510Cash ContributionCash received from the parish to the school to coverschool operating expense. This does not includeTuition Assistance.4520Donated ServicesPayments made directly by the parish for schooloperating expenses. This does not include TuitionAssistanceCOA ‐ 4

Diocese of ArlingtonParish Chart of AccountsAcct #Account NameUse this account for:Account TypeOTHER SOURCES4610Donations ‐ UnrestrictedUnrestricted gifts received outside of regular offertorygifts, including but not limited to year-end gifts;parish needs; Catholic Herald; donations receivedfrom other parishes; one-time donations (with norestriction).4650Interest ‐ UnrestrictedInterest earned on unrestricted savings accounts.4690Other Unrestricted IncomeRevenues that cannot be assigned to any otherrevenue account. Includes revenue received frombulletin advertising, rental income for parishfacilities, priest in residence, etc.IncomeRestricted Income47004800IncomeUnrestricted Income46004710Donations ‐ RestrictedDonor-restricted gifts received outside of regularoffertory, including but not limited to one-timedonations with restrictions, endownments, grants,scholarships, tuition assistance, etc. Parish secondcollections that are restricted, e.g., building.Collections for a specific parish ministry such asyouth ministry or religious ed, should be recorded inthe natural account. Capital Campaigns are recordedunder 5100.4750Interest ‐ RestrictedInterest earned on restricted savings accounts.IncomeDevelopment/Fundraising IncomeOpenFunds received from an annual appeal or annual giftsfrom alumni, parishioners, parents, etc. Please notethat donor funds received for a stated purpose shouldbe recorded in Restricted Income Account. Thisaccount is also used for revenue earned fromfundraising activities for general parish operations.Fundraising events for parish organizations accountsshould be recorded in the corresponding naturalaccount.OTHER INCOME5100Open5200Other IncomeGifts received from wills or sale of any propertydonated in a will; 10,000 minimum threshold.Other IncomeOther Extraordinary IncomeOpen5400Restricted gifts made in response to a parishsponsored capital campaign solicitation.BequestsOpen5300Other IncomeCapital CampaignsProceeds received from insurance claims, etc.Other IncomeGains/Losses on InvestmentsOpenUnrealized gains and losses passed through by CDAFoundation, ADEF and other endowments.COA ‐ 5

Diocese of ArlingtonParish Chart of AccountsAcct #Account NameUse this account for:Account TypeEXPENSE ACCOUNTSCLERGYExpenseSalary & Benefits ‐ Assigned Clergy60006010Salary ‐ Assigned Clergy6030Health ‐ Clergy6040Retirement ‐ ClergyGross salaries for assigned pastor and parochialvicars.Cost of health benefits for assigned clergy.Pension contribution for assigned assigned clergyOther BenefitsCost of life, disability (STD & LTD), etc.6090ExpenseOther Clergy & Religious61006110Assigned Clergy ExpenseReimbursable expenses (receipt required) incurred byclergy to include vehicle allowance, continuingeducation, retreats, gas, insurance, personal propertytax, etc. Assessments billed by the diocese includingContinuing Formation Fund, Convocation, DiocesanRetreat, Permanent Deacon Assessment, etc.6150Food & MealsRecording rectory food and restaurant meals.6160Other Household LivingCost of cleaning and other supplies/household itemsfor rectory and convent, including furniture.6180Resident PriestsStipends paid to priests that are in residence.Resident priests are those who are studying, and mayhelp out in the pastoral work in a parish. Thesepayments would be reportable on a 1099-MISC if theyreach the IRS threshold.STAFFINGExpenseSalary & Benefits ‐ Staff65006510Salary ‐ Staff*Gross salaries for all full-time and part-time parishand school employees, including bonuses. Grosssalaries for all full-time and part-time schoolemployees. Note: Required Tier 3 accounts Admin,Instructional (teachers, aides, substitutes),Preschool, Admin, Cafeteria, Extended Day, andOther. Also included is the monthly stipend forreligious brother and sisters stated in the annualremuneration letter that are on staff.6560FICACost of employer’s share of the Social Security andMedicare tax paid to the IRS.6570HealthCost of health benefits for employees, includingreligious sisters or brothers on staff.6580RetirementPension contributions toward employee retirement,including religious sisters or brothers on staff.6590Other BenefitsCost of life, disability (STD & LTD), Workers' Compand unemployment insurance. Include additionalbenefits for religious, i.e. housing.COA ‐ 6

Diocese of ArlingtonParish Chart of AccountsAcct #Account NameUse this account for:Account 0Liturgical ExpenseCost for liturgical supplies and materials, includingaltar bread and wine, flowers, linens, vestments,hosts, wine, candles, purificators, corporals, altarcloths, missals, hymnals, and liturgical publicationsfor use by clergy in preparation for or duringreligious ceremonies. Stipends paid to deacons forpastoral services.7070MusicCost for music materials, fees paid to independentcontractors, purchasing and maintaining musicequipment.7080Supply PriestsStipends paid to supply priests. A supply priest is notassigned to or in residence in the parish but whoassists at the parish as needed (due to the assignedpriests being on vacation, sick leave, or performingother diocesan functions; or simply because there is aneed). Supply priests are sometimes visitors to thearea, diocesan priests or retired priests that willprovide the sacraments and celebrate Mass.Stipend(s) paid to supply priests would be reportableon a 1099-MISC if they reach the IRS threshold.ExpenseFaith Formation71007110Religious EducationCost of religious education programs for youth.7130Youth MinistryCost of youth ministry programs, e.g., World YouthDay, BASH, etc.7150Young AdultCost of young adult ministry.7170AdultCost of maintaining an adult catechesis/faithformation programs. Such as RCIA, bible study, guestspeakers, retreats, Catholics Come Home, ble Works7230Parish Organizations7250Parish EventsSince each parish may operate a multitude ofministries and hold various parish events, thisaccount is used to reflect this diversity. Record hereexpense for charitable works, such as donations tomissions, poor box, charitable organizations andparish social outreach programs. Include underParish Organziations expenses for communitybuilding efforts, such as CYO Sports, Mom’s Group,Men’s Group, Seniors Group, and so on. Includeexpenses associated with Parish Events, such as FallFestival, Golf Tournaments, Lenten Suppers, etc.COA ‐ 7

Diocese of ArlingtonParish Chart of AccountsAcct #Account NameUse this account for:Account TypeSCHOOLExpenseSchool Instructional Expense73007310K‐8 Instructional*Cost of textbooks, workbooks, supplies and materialsused in the classroom should be recorded here. Note:Required Tier 3 subaccounts for DFE reporting areClassroom Materials Expense, Student Computers &Software, Library Expense, Textbook Expense,Counseling/Guidance Counselor Expense, TestingExpense, and Teacher Seminars.7380Preschool InstructionalCost of supplies and materials used in the preschoolclassroom. Subaccounts should be used for furtherclassification and tracking.ExpenseStudent Services Expense74007410CafeteriaCost of food and beverages to be resold as well asother cafeteria supplies. For reporting purposes, youmay want to create a subaccount for Milk Program.7420Extended DayCost of snacks and supplies for the before and afterschool care program.7430Student Activities/GroupsExpenditures for student activities within the schoolday such as yearbook, school store, learning center,field trips, and athletic programs. Use also for studentgroups outside of the school day, such as chess cluband athletic programs.7490Other Student ServicesExpenditure that cannot be assigned to any otheraccount, e.g., Clinic supplies. Use memo field forfurther clarification.ExpenseParish Investment in School Expense75007510Cash Contribution ExpCash paid to the school to cover school operatingexpense. Does not include Tuition Assistance.7520Donated Services ExpPayments made directly by the parish for schooloperating expenses. Does not include TuitionAssistance.BUILDINGSExpenseFacilities Expense80008010Repairs & MaintenanceCosts of normal maintenance or repair of parishproperty. Extensive repairs which extend the life ofthe equipment should be coded as CapitalExpenditures. Parishes can add Contracted Servicesas a Tier 3 subaccounts by trade: electrical, HVACs,plumbing, etc.8020Maintenance SuppliesCost for materials and supplies for facilitiesmaintenance such as brooms, mops, soap, and lightbulbs.COA ‐ 8

Diocese of ArlingtonParish Chart of AccountsAcct #Account Name8030Facilities Equipment8040Security8050Vehicle8060Property & Casualty Ins8090Other FacilitiesUse this account for:Cost of purchasing of machinery or equipment.Cost of security system, safe, cameras and any otherservices that contribute to provide a safe and secureenvironment.Cost of parish-owned vehicles to operate; forexample, maintenance, fuel, repair, property tax andinsurance.Cost of property insurance premiums, as billed by thediocese, on parish property.Expenses that cannot be assigned to any otherexpense account. The entry should includeappropriate clarification in the memo line.ExpenseUtilities Expense81008110Electric8120Gas & Oil8130WaterExpenseTechnology Expense8200Account Type8210Equipment & SoftwareCost for software, computers, servers, etc. Classroomcomputers and software should be recorded under7300 School Instructional.8220Technology Service SupportCost of contracted IT services.8230TelecommunicationsCost of telephone, internet/cable, etc.8290Other Technology ExpenseExpenses that cannot be assigned to any otherexpense account. The entry should includeappropriate clarification in the memo line.ADMIN84008410Administrative ExpenseAdvertisingExpensePrint ads, posters, flyers, signs, employment ads,brochures, etc.8420FeesFees and dues paid to organizations, individuals orcharged by bank, including dues and subscriptions,OCP Compliance, NSF fees, deposit correction orstatement fees, payroll fees, audit fees, professionalservices, lawyers, accounting services, etc. (Paymentsmade to individuals would be reportable on a 1099MISC if they reach the IRS threshold.)8430Offertory ExpenseCost of offertory envelopes, armored carriers/security,tamper-proof bags and fees associated with EFTgiving.8440Social Functions & HospitalityGifts to volunteers, events of appreciation, staffluncheons, donuts for counters, etc.8450Staff Development & TrainingEducation and training fees other than clergy.COA ‐ 9

Diocese of ArlingtonParish Chart of AccountsAcct #8490Other Admin ExpUse this account for:Expense8510Office FurnitureCost of office furniture, filing cabinets, desks, chairs,etc.8520Office SuppliesPaper, pens, calendars, paper clips, water, coffee,etc., excluding technology.8530Printing & MailingCost of postage stamps, postage meter expenses,postage permits, etc. Printing expenses includingdesktop printers, ink cartridges, letterhead, envelopes,etc. Copier lease and maintenance payments arerecorded here.8590Other Office ExpenseExpenses that cannot be assigned to any otherexpense account. The entry should includeappropriate clarification in the memo line.ExpenseDiocesan Assessments86008610Operating AssessmentRecording assessment billed by the diocese to supportoffices that serve parishes and schools.8620Tuition Assistance ProgramRecording assessment billed by the diocese for thetuition assistance program.8630Arlington Catholic HeraldRecording assessment billed by the Catholic Herald.ExpenseDevelopment & Fundraising ExpenseOpenAccount TypeExpenses that cannot be assigned to any otherexpense account. The entry should includeappropriate clarification in the memo line.Office Expense85008800Account NameCosts related to annual appeal such as printing,mailings, meetings, events, etc. And costs incurred forfundraising activities for general parish operations.Additional accounts may be added for each fundraising event. Fundraising events for Faith Formationaccounts should be recorded in correspondingaccount.OTHER EXPENSE9100Open9200Interest on Debt9300Other Extraordinary ExpenseOpenOpen9900Cost of capital outlay: construction of new church,capital improvements to existing buildings (roofs,windows, HVAC systems) or parking lots/groundimprovements, etc. Subaccounts are recommended foreach major category. 10,000 minimum threshold anduseful life of 5-10 years.Other ExpenseInterest paid on DIAL Loans.Other ExpenseRecording fixed asset(s) depreciation.Other ExpensePrior Period AdjustmentsOpen9999Other ExpenseCapital ExpendituresAsk My AccountantAdjustments from prior periods due to audit.Other ExpenseCOA ‐ 10

Tier Two Accounts: Tier 2 accounts are defined as Sub‐accounts. Sub‐accounts have been defined within each Header account. In order to ensure consistency the defined sub‐account numbers and descriptions cannot be changed. Tier Three Accounts: Tier 3 accounts are also defined as sub‐accounts. If desired, each parish