Chart of Accounts TAFARA.ORGPrint Out Date: 10/29/2015 12:48 pm accounting.tafara.orgFiscal Year: 01/01/2015 - 12/31/2015 (Active) Administrator Page 1Account Account Name Account Code Balance

1 Assets1 Assets1000 Cash1010 Cash in bank-operating1020 Cash in bank-payroll1040 Petty cash1070 Cash in bank-capital1100 Accounts receivable1110 Accounts receivable1115 Doubtful accounts allowance1200 Contributions receivable1210 Pledges receivable1215 Doubtful pledges allowance1225 Discounts - long-term pledges1240 Grants receivable1245 Discounts - long-term grants1300 Other receivables1310 Employee & trustee receivables1320 Notes/loans receivable1325 Doubtful notes/loans allowance1400 Other assets1410 Inventories for sale1420 Inventories for use1450 Prepaid expenses1460 Accrued revenues1500 Investments1510 Marketable securities 1530 Land held for investment1540 Buildings held for investment1545 Accum deprec - bldg investment1580 Investments - other1600 Fixed operating assets1610 Land - operating1620 Buildings - operating1630 Leasehold improvements1640 Furniture, fixtures, & equip1650 Vehicles1680 Construction in progress1700 Accumulated depreciation1725 Accum deprec - building1735 Accum amort - leasehold improvements1745 Accum deprec - furn,fix,equip1755 Accum deprec - vehicles1800 Other long-term assets1810 Other long-term assets1850 Split-interest agreements1910 Collections - art, etc1950 Funds held in trust by others

2 Liabilities2 Liabilities2000 Payables2010 Accounts payable

Chart of Accounts TAFARA.ORGPrint Out Date: 10/29/2015 12:48 pm accounting.tafara.orgFiscal Year: 01/01/2015 - 12/31/2015 (Active) Administrator Page 2Account Account Name Account Code Balance

2020 Grants & allocations payable2100 Accrued liabilities2110 Accrued payroll2120 Accrued paid leave2130 Accrued payroll taxes2140 Accrued sales taxes2150 Accrued expenses - other2300 Deferred revenue2310 Deferred contract revenue2350 Unearned/deferred revenue - other2400 Advances2410 Refundable advances2500 Short-term notes2510 Trustee & employee loans payable2550 Line of Credit2560 Current portion - long-term loan2570 Short-term liabilities - other2610 Split-interest liabilities2700 Long-term notes2710 Bonds payable2730 Mortgages payable2750 Capital leases2770 Long-term liabilities - other2810 Gov't-owned fixed assets liability2910 Custodial funds3 Equity3000 Unrestricted net assets3010 Unrestricted net assets3020 Board-designated net assets3030 Board designated quasi-endowment3040 Fixed operating net assets3100 Temporarily restricted net assets3110 Use restricted net assets3120 Use restricted net assets3200 Permanently restricted net assets3210 Endowment net assets

3 Income4 Contributions4000 Revenue from direct contributions4010 Individual/small business contributions4020 Corporate contributions4070 Legacies & bequests4075 Uncollectible pledges - estimated4085 Long-term pledges discount4100 Donated goods & services4110 Donated professional services-GAAP4120 Donated other services - non-GAAP4130 Donated use of facilities4140 Gifts in kind - goods4150 Donated art, etc4200 Revenue from non-government grants4210 Corporate/business grants

Chart of Accounts TAFARA.ORGPrint Out Date: 10/29/2015 12:48 pm accounting.tafara.orgFiscal Year: 01/01/2015 - 12/31/2015 (Active) Administrator Page 3Account Account Name Account Code Balance

4230 Foundation/trust grants4250 Nonprofit organization grants4255 Discounts - long-term grants4300 Revenue from split-interest agreements4310 Split-interest agreement contributions4350 Gain (loss) split-interest agreements4400 Revenue from indirect contributions4410 United Way or CFC contributions4420 Affiliated organizations revenue4430 Fundraising agencies revenue4500 Revenue from government grants4510 Agency (government) grants4520 Federal grants4530 State grants4540 Local government grants5 Earned revenues5000 Revenue from government agencies5010 Agency (government) contracts/fees5020 Federal contracts/fees5030 State contracts/fees5040 Local government contracts/fees5080 Medicare/Medicaid payments5100 Revenue from program-related sales & fees5180 Program service fees5185 Bad debts, est - program fees5200 Revenue from dues5210 Membership dues-individuals5220 Assessments and dues-organizations5300 Revenue from investments5310 Interest-savings/short-term investments5320 Dividends & interest - securities5330 Real estate rent - debt-financed5335 Real estate rental cost - debt-financed5340 Real estate rent - not debt-financed5345 Real estate rental cost - not debt-financed5350 Personal property rent 5355 Personal property rental cost 5360 Other investment income5370 Securities sales - gross5375 Securities sales cost5400 Revenue from other sources5410 Non-inventory sales - gross5415 Non-inventory sales cost5440 Gross sales - inventory5445 Cost of inventory sold5450 Advertising revenue5460 Affiliate revenues from other entities5490 Misc revenue5800 Special events5810 Special events - non-gift revenue5820 Special events - gift revenue6 Other revenue6800 Unrealized gain (loss)

Chart of Accounts TAFARA.ORGPrint Out Date: 10/29/2015 12:48 pm accounting.tafara.orgFiscal Year: 01/01/2015 - 12/31/2015 (Active) Administrator Page 4Account Account Name Account Code Balance

6810 Unrealized gain (loss) - investments6820 Unrealized gain (loss) - other assets6900 Net assets released from restriction6910 Satisfaction of use restriction6920 LB&E acquisition satisfaction6930 Time restriction satisfaction

4 Costs7 Expenses - personnel related7000 Grants, contracts & direct assistance7010 Contracts - program-related7020 Grants to other organizations7040 Awards & grants - individuals7050 Specific assistance - individuals7060 Benefits paid to or for members7200 Salaries & related expenses7210 Officers & directors salaries7230 Pension plan contributions7240 Employee benefits - not pension7250 Payroll taxes, etc.7500 Contract service expenses7510 Fundraising fees7520 Accounting fees7530 Legal fees7550 Temporary help - contract7580 Donated professional services - GAAP7590 Donated other services - non-GAAP8 Non-personnel related expenses8100 Non-personnel expenses8110 Supplies8120 Donated materials & supplies8130 Telephone & telecommunications8140 Postage & shipping8150 Mailing services8170 Printing & copying8180 Books, subscriptions, references8190 In-house publications8200 Facility & equipment expenses8210 Rent, parking, other occupancy8220 Utilities8230 Real estate taxes8240 Personal property taxes8250 Mortgage interest8260 Equipment rental & maintenance8270 Deprec & amort - allowable8280 Deprec & amort - not allowable8290 Donated facilities8300 Travel & meetings expenses8310 Travel8320 Conferences, conventions, meetings8500 Other expenses8510 Interest-general8520 Insurance - non-employee related

Chart of Accounts TAFARA.ORGPrint Out Date: 10/29/2015 12:48 pm accounting.tafara.orgFiscal Year: 01/01/2015 - 12/31/2015 (Active) Administrator Page 5Account Account Name Account Code Balance

8530 Membership dues - organization8540 Staff development8550 List rental8560 Outside computer services8570 Advertising expenses8580 Contingency provisions8590 Other expenses8600 Business expenses8610 Bad debt expense8620 Sales taxes8630 UBI Taxes8650 Taxes - other8660 Fines, penalties, judgments8670 Organizational (corp) expenses9 Non-GAAP expenses9800 Fixed asset purchases9810 Capital purchases - land9820 Capital purchases - building9830 Capital purchases - equipment9840 Capital purchases - vehicles9900 Other non-GAAP expenses9910 Payments to affiliates9920 Additions to reserves9930 Program administration allocations9990 Year Profit/Loss