Account Description ASSETS CASH & IMPREST Cash at Bank Petty Cash Advances General Deposit Account General Deposit Account – Premium Red Shield Deposit Account Area Reserves Deposit Account Interest on Area Reserves Deposit Account Capital Deposit Account Capital Deposit Account – Premium PMA Deposit Account PMA Deposit Account – Premium Other Cash Equivalent
Roll-up
122000 129000 129099 129999
AD AD AD A7
Appointment Change Travel Advances Other Imprest & Suspense Items Payroll Clearing Account TOTAL CASH & IMPREST
RECEIVABLES Accounts Receivable Control Provision For Bad Debts - Contra Account GST Rebate Receivable HST Rebate Receivable QST Rebate Receivable GST/HST/QST Rebates in Transit Other Receivables Receivables from THQ Receivables from DHQ Receivable from DHQ – Capital Projects Receivables from Ministry Units Receivables from MUs – Bridge Financing Capital Proj.
139999
A7
TOTAL RECEIVABLES
140000 141000 142000 149000 149999
AH AD AD AD A7
OTHER CURRENT ASSETS General Prepaid Expenses Prepaid Rent Deposits Other Prepaid Expenses TOTAL OTHER CURRENT ASSETS
Accumulated Deprec. - Leasehold Improvements Building Accumulated Depreciation - Building Work-In-Progress Land TOTAL NET FIXED ASSETS
180000 181000 181100 181900 189999 199999
AH AD AD AD A7 A9
LONG TERM RECEIVABLES Long Term Receivables Long Term Loans Receivables from Ministry Units Provision For Bad Debts - Contra Account TOTAL LONG TERM RECEIVABLES TOTAL ASSETS
LIABILITIES ACCOUNTS PAYABLE & ACCRUED LIABILITIES Accounts Payable Control Due to Territorial Headquarters Due to Territorial Headquarters - Mission Trips Due to Divisional Headquarters Due to Camps Due to Corps Due to Family Services Due to Social Centres Capital Projects Payable Employees’ Benefits Payable Employees’ Benefits Payable - Group Life Insurance Employees’ Benefits Payable - Group Medical Employees’ Benefits Payable - Pension/RRSP Employees’ Benefits Payable - Other Payable to Government Payable to Government - Payroll Deductions Payable to Government - Payroll Taxes Payable to Government - GST/HST Payable Payable to Government - PST/QST Payable Payable to Government - Health Tax/Premium Payable to Government - Workers Comp/CSST Payable to Government - Garnisheed Wages Payable to Government - Other Other Payables & Accrued Liabilities Mission Trip Payable Other Payables - Union Dues Other Payables - Payroll Charitable Deductions Short Term Loan Payable Short Term Loan Payable to Territorial Headquarters Short Term Loan Payable to Divisional Headquarters Short Term Loan Payable to Ministry Unit Accrued Vacation Payable Due to THQ – Disaster Funding TOTAL ACCOUNTS PAYABLES
Client/Resident Budget Management Services Other Funds Held in Trust TOTAL DESIGNATED FUNDS HELD IN TRUST
260000 261000 269999
LH LD L3
DEFERRED REVENUE Deferred Revenue TOTAL DEFERRED REVENUE
280000 281100 281200 281210 281300 289999 299999
LH LD LD LD LD L3 L5
LONG TERM LIABILITIES Loan Payable to THQ Loan Payable to DHQ Loan Payable to DHQ – Bridge Financing Capital Proj. Other Long Term Liabilities TOTAL LONG TERM LIABILITIES TOTAL LIABILITIES
400000 410000 411000 419000 419999
CH CH CD CD C3
FUND BALANCE OPERATING FUND BALANCE Operating Fund balance Operating Fund Balance - Externally Restricted TOTAL OPERATING FUND BALANCE
420000 421000 421001 421002 421003
CH CD CD CD C2
INTERNALLY RESTRICTED FUND BALANCE CDA Fund Balance CDA Fund Balance - Uncommitted CDA Fund Balance - Committed TOTAL CDA FUND BALANCE
Camps Reserves Corps Reserves Family services Reserves Social services Reserves Thrift Store Reserves Other Reserves NRO Reserve Congregational Ministry Grant Fund Balance TOTAL INTERNALLY RESTRICTED FUND BALANCE
430000 431000 431110 431120 431130 431150 431199
CH CD CD CD CD CD C2
EXTERNALLY RESTRICTED FUND BALANCE Externally Restricted Funds Roll-up Partners in Mission Fund Balance Home Missions Fund Balance Child Sponsorship Fund Balance Red Shield Fund Balance DHQ Only TOTAL RESTRICTED CONTRIBUTIONS FUND BALANCE
431200 431299
CD C2
Capital Project Fund Balance TOTAL CAPITAL PROJECT FUND BAL
IH IH ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID I3
INCOME EXTERNAL INCOME General Donations Specified Donations United Way Income Rent Income - External Interest Income - External Government Grants & Subsidies Municipal government Grant - Operating Municipal government Grant - Capital Provincial government Grant - Operating Provincial government Grant - Capital Federal Government Grant - Operating Federal Government Grant - Capital S.A. Publication Sales Other External Income Unallocated Revenues (received at THQ) Special Events Income Fundraising Income Territorial Project Income Divisional Project Income Partners in Mission Income Home Missions Income Sponsorship Income TOTAL EXTERNAL INCOME
PROGRAM INCOME Program or Department Specific Income Annual Red Shield Kick-Off Breakfast/Luncheon/Dinner User Fees Income Canteen Sales Tee Shirt Sales Souvenir Sales Equipment Rental Income
ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID I3
Cartridges/Envelopes Members Contributions Offerings/Collections Bus Ministry Audio / Video Ministry Serenading Flower Fund Income Client/Resident Fees Kettle Income Meals Income Beds/Room & Board Income Retail Sales Salvage Sales Furniture Sales New Mattress Sales Bible School Fees Continuing Education Fees TOTAL PROGRAM INCOME
IH ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID ID I3
INTERNAL INCOME Grants from DHQ - General Grants from DHQ - Red Shield Allocation Grants from DHQ - Legacy Grants from DHQ - NRO Grants from DHQ - CMG Grants from DHQ – Home Missions Interest Income from DHQ/THQ PMA Interest income Grants From Other SA Units Grants from THQ – General Grants from THQ - Trusts/Endowments Grants from THQ - Red Shield Allocation Grants from THQ - NRO Grants from THQ - CMG Grants from THQ - Operating (for DHQ, CFOT, PRD,etc) Grants from THQ - Property Sale Proceeds Legacy Income Contributed Services Rent Income - Internal Other Income from SA Sources TOTAL INTERNAL INCOME
Inter-company Inter-company Inter-company Inter-company Inter-company Inter-company Inter-company Inter-company Inter-company Inter-company Inter-company DHQ Only Inter-company DHQ Only Inter-company DHQ Only Inter-company Inter-company Inter-company Inter-company Inter-company Inter-company Inter-company
INCOME FROM MSA Camp MSA Corps MSA Family Services MSA Social Centres MSA Thrift Store MSA Day Care MSA Christmas Kettle MSA Other MSA Income TOTAL INCOME FROM MSA
EH ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED E5
PROGRAM EXPENSES Department Specific Expenses Annual Red Shield Kick-Off Breakfast/Luncheon/Dinner Pool / Swimming Supplies Canteen Tuck Shop Water Craft Camp & Play Grounds Camp Truck or Tractor Food & Kitchen Supplies Craft & Recreational Activities Sanctuary Supplies Counseling Corps Special Ministries Bus Ministry Audio / Visual Ministry Corps Serenading/Music Flower Fund Visitation Evangelism & Outreach Emergency and Disaster Relief Pastoral Care Client Assistance Christmas Assistance Christmas Kettle Expenses Suicide Prevention Camp Programs Medical Supplies & Prescriptions Linen & Laundry House Hold Supplies Residential Supplies Client's Legal Fees Travel & Transportation Assistance Clothing Assistance Store Consignment Fees Cost of Goods Sold Retail & Display Warehouse & Storage Cash Register & Supplies Day Care Program Expenses Program Publications College Cadet Child Care Curriculum Expenses Library Expenses Grants and allocations to individuals Grants to Non SA Organizations TOTAL PROGRAM EXPENSES
Property Taxes Janitorial Expenses Property Maintenance & Repairs Waste Disposal Utilities Rent, Lease Charge Rent paid to another SA ministry unit Capital Loan Repayment Capital Loan Repayment - THQ Capital Loan Capital Loan Repayment - External Loan Grounds/Parking/Pool Maint. and Repairs Insurance Other Property Expenses Occupancy Cost Recovery - Contra TOTAL OCCUPANCY EXPENSES
750000 751000 755000 759000 759999
EH ED ED ED E5
HEADQUARTERS SUPERVISION Management Support Assessment DHQ Camp Levy Other Miscellaneous Levies TOTAL HEADQUARTERS SUPERVISION
GRANTS & ALLOCATIONS Grants to Territorial Headquarters Allocations to Capital Projects Roll-up Allocations to Capital Project - CDA Funding Allocations to Capital Project - GDA Funding Allocations to Capital Project - PMA Funding Allocations to Capital Project - Local Funding Allocations to Capital Project - Govt Funding Allocations to Capital Project - DHQ Capital &Legacy Res
Allocations to Capital Project - DHQ Legacy Reserves Specified Payments to THQ/DHQ Roll-up Payments of Partners in Mission Payments of Home Missions Payments of Sponsorship Payment of Territorial Projects Payment of Divisional Projects Grants to Camp Grants to Corps & Community Services Grants to Family Services Grants to Social Services Allocation of Interest to PMAs Other Grants and Allocations TOTAL GRANTS & ALLOCATIONS
