2100 Salaries: Gross Wages Paid to Employees

United Way Budget Forms Definitions of Line-item Expense and Revenue

Expenses 2100 Salaries: Gross wages paid to employees

Number of people included in line 2100 Identify how many FT (full-time)___ PT (part-time)____ FTE (Full Time Equivalent) The number of Full-Time Equivalent employees (FTE) can be calculated by dividing the total number of hours of FT & PT employees by 2,080 Example: 4 FT and 8 PT working 25 hours per week = 2080x4 = 8320+8 x1300 =10400 = 18720 divided by 2080 = 9 FTE

2200 Employee Benefits: Employer paid Health Insurance, Retirement/401 k contributions, Life insurance, disability insurance, relocation cost reimbursed to employees, post secondary education. (Check with your auditor about IRS definition of benefits)

2300 Payroll Taxes: Employer paid FICA, Worker’s Compensation, Unemployment Insurance,

2400 Office Rent/Mortgage: Cost of renting office space and/or periodic payments for the purchase of office space

2500 Utilities: Gas, Electric, Water/Sewer, waste removal, cable or satellite TV fees, Internet access/use fees

2600 Insurance (General & Liability): cost of insurance related to office space/property such as flood, earthquake, general, liability

2700Building and Building Equipment: cost of maintenance, contract maintenance, and repair of building systems and building features such as HVAC. Electrical, plumbing, fire suppression, security systems, doors and windows. Please note: Generally the cost of replacement of these features would be a capital expense due to expected life-span and cost and not shown as an expense if the agency includes an expense for depreciation in the budget. If not, this would be the line item to record the cost of capital expenses.

2800 Building and Building Supplies: cost of supplies to maintain building systems and features such as boiler treatment chemicals for HVAC

2900 Misc. Occupancy Costs: one-time, non-routine expenses

3100 Professional Fees: fees paid for legal, audit, bookkeeping services, payroll service, employment related drug testing fees, employment related background check fees, electronic banking fees, development and public relations fees, brokerage, commissions and collection fees, donated services, contract service workers. (Per the IRS – contract service workers are not supervised, scheduled or provided supplies by the agency. They are paid to produce a product)

3200 Supplies: disposable items (less than 3 year life) that support the operation of programs and management & general such as office supplies, program supplies, food and beverage for program participants, workbooks, merchandise purchased for resale, subscriptions and periodicals. 3300 Telephone: all costs related to telephone and mobile phone services, including equipment, equipment insurance and repair.

3400 Postage and Shipping: postage, parcel post, freight costs in and out.

3500 Insurance: cost of insurance related to program, Directors and Officers Liability, Professional Liability, special event, specific program, participant accident coverage

3600 Printing and Publications: cost of printing and publications produced by the agency

3700 Travel: cost of travel and transportation for employees, including mileage reimbursement, mileage per deium, transportation fares, car rental, vehicle insurance for car rental

3800 Conferences and Meetings: cost of attending conferences and meetings and the cost of hosting conferences and meetings. Specific expenses include registration fees, lodging, food, supplies, cost of renting space to host meetings, speaker fees/honorarium, meeting food costs, supplies, promotion

3900 Special Assistance to Individuals: cost of purchasing assistance for agency participants. Expenses can include transportation costs, education fees, utility/rental deposits, food, clothing, health care, recreation, child care.

4100 Organization Dues: cost of dues for agency and/or employees to belong to related organizations such as Rotary Club, Kiwanis Club, regional associations. Does not include fees paid to a national organization. This expense is recorded elsewhere.

4200 Awards and Grants: cost of expenses related to the agency conferring an award or grant. Specific expenses include the cost of the grant, cash given with an award, cost of tokens given

4300 Equipment Rental and Maintenance (expendable or rented – life of 3 years or less) Cost of purchase, rental, maintenance, repair, maintenance contracts, supplies for maintenance and/or repair

4800 Fundraising Expenses: costs associated with fundraising, including cost of supplies, promotion, space, food and beverage, speaker honorarium, merchandise sold or given away, contract service workers. (Should not include employed personnel)

4900 Miscellaneous: generally one-time non repeating expenses, includes cost of employee recruitment and bad debit

Depreciation: A non-cash expense that shows the loss of value of an organization’s assets. United Way does not fund depreciation and therefore this “expense” is eliminated by Investment Panels.

Payments to Affiliated Organizations: Dues or fees paid to the national organization

Indirect (Management & General): The activity of not for profit organizations is generally divided up between specific programs, fundraising and Management & General. This expense line allows the agency to assess each program for that program’s share of the Management & General expenses. Revenue 000 Beginning Balance: Starting point of revenue for the year. If there was a deficit from the year before, that is expected to be made up the Beginning Balance would be negative. If there is a surplus from the year before and these funds are available, the Beginning Balance would be positive.

110 Contributions from General Fund: Funds received from donors that are not restricted by the donor to a specific to a particular program. Example: an agency-wide annual gifts campaign.

120 Program Restricted Contributions: Funds received from donors that are restricted by the donor to a specific program

300 Special Events: Revenue generated by an event that is designed to raise money for the program. Examples: Bowl for Kids Sake, New Beginnings

1000 Grants from Government: Revenue received from a government agency in the form of a direct grant, a purchase of services contract, and /or contract.

1050 Contract Fees: Fees paid to the agency for services it provides another agency.

1100 Membership Dues – Individual: Dues paid by individuals to belong to the agency and therefore derive benefits from the agency. (Muscatine Community Y, Boy Scouts, Girl Scouts)

1300 Program Service Fees: Fees paid for individuals to participate in agency programs and activities

1400 Sales: Revenue generated from the sale of merchandise, vending machines (items tangential to the purpose of the program)

1600 Investment Income: Interest earned by investments, realized or unrealized income on investment transactions, realized gains or losses on disposal of fixed assets.

1700 Foundation/Corporate Grants: Grants received from foundations, corporations and/or corporate foundations

1900 United Way of Muscatine: Annual allocation from United Way of Muscatine

2000United Way Special Emphasis: Allocation received from United Way of Muscatine through the Special Emphasis funding process 2100 United Way Emergency Grant: Emergency assistance provided to agency by United Way 2200 Other United Ways: Allocation received from other United Ways or Community Chests

2300 Misc. Revenue: Generally one-time, non – reoccurring revenue such as refunds from vendors