chart-of-accounts

YMCA of Greater New Orleans Chart of Accounts

W:\Website\Financial Forms\[Chart of accounts.xls]COA

Acct Type

Major Account

Caption

0100

CONTRIBUTIONS INDIVIDUALS & BUSINESS FOUNDATIONS & TRUSTS ANNUAL SUPPORT CAMPAIGN CONTRIBUTED SER. & MAT. OTHER CONTRIBUTIONS UNITED WAY DESINATIONS CONTRIBUTION BELOW MKT NMTC LOAN

Group#

Caption

01

CONTRIBUTION

Income

0110 0120 0130 0140 0150 0160 0170

03

SPECIAL EVENTS

0390

SPECIAL EVENTS - REVENUE SPECIAL EVENTS-REV. C/C SPECIAL EVENTS - CHEER IN SPEC EVENT FITNESS CHALL SPECIAL EVENTS - GOLF SPEC EVE - GIRLS GYM INCO SPEC EVE - BOYS TEAM INC SPECIAL EVENTS

0500

LEGACIES & BEQUESTS

0601

FUNDS FROM AFFILIATE

0800

0830

UNITED WAY UNITED WAY UNITED WAY - CFC UNITED WAY ST. JOHN UNITED WAY ST. CHARLES

0900

UNRESTRICTED REVENUE

1000

GRANTS GOVERNMENT CONTRACTS GRANTS PRIVATE CONTRACTS FOUNDATION GRANTS

0301 0309 0312 0314 0320 0322 0332

05

LEGACIES & BEQUESTS

06

FUNDS FROM AFFILIATES

08

UNITED WAY 0810 0811 0820

09

UNRESTRICTED REVENUE

10

GRANTS 1010 1050 1080 1090

11

MEMBERSHIP 1100 1110 1118 1120 1128 1130 1131 1138 1140 1145 1150 1151 1152 1153

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MEMBERSHIP ADULT MEMBERSHIP ACCESS-ADULT YOUTH STUDENT FAMILY FAMILY ADD-ON ACESS-FAMILY CORPORATE CORPORATE FAMILY SENIOR EXXON FAMILY SUPERDOME ONLY CITY INDIVIDUAL Page 1 of 13

YMCA of Greater New Orleans Chart of Accounts

Acct Type

Group#

Caption

W:\Website\Financial Forms\[Chart of accounts.xls]COA

Major Account

Caption

1154

CITY FAMILY DAILY SPECIAL PROGRAM MEMBERSHIP SENIOR PROGRAMS C JOINING FEES REPLACE CARD FEES REFUNDS-MEMBERSHIP RETURNED CHECKS-MEMBERSHI RETURNED DRAFTS-MEMBERSHI RETURNED CREDIT CARD DRAF RETURN ITEM FEE MEMBERSHIP EFT/CREDIT CARD CHARGE BACK MEMBERSHIP TRADES DISCOUNTS FINANCIAL ASSISTANCE-MEMB

1160 1170 1175 1176 1180 1181 1190 1191 1192 1193 1194 1195 1196 1197 1198 1199

12

HOTEL 1200 1201 1202 1290 1291 1294

13

RESIDENCE INCOME RESIDENCE - PERMANENT RESIDENCE - TRANSIENT REFUNDS - HOTEL RETURN CHECKS- HOTEL RETURN CHECK FEE- HOTEL

PROGRAM FEES 1300 1301 1302 1303 1304 1305 1306 1307 1308 1309 1310 1312 1313 1314 1315 1316 1317 1318 1319 1320 1324 1325 1326 1327 1328 1335 1336

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PROGRAM FEES DAY CAMP CHILDCARE AFTERSCHOOL AQUATIC FEES YOUTH PROGRAMS TRIM KID YOUTH SPORTS ADULT SPORTS YES PROGRAMS INDIAN GUIDES KIDS ON THE MOVE SENIOR PROGRAMS CHILDCARE- PUBLIC VOLUNTEERS IN TRAINING PARENTS NIGHT OUT HOLIDAY CAMP 21ST CENTURY SENIORS ON THE MOVE DANCE YOUTH AND GOVERMENT LEADERS CLUB GIRLS TEAM GYMNASTICS BOYS TEAM GYMNASTICS SWIM TEAM COOKING NUTRITION CLASSES PROGRESSIVE GYMNASTICS Page 2 of 13

YMCA of Greater New Orleans Chart of Accounts

Acct Type

Group#

Caption

W:\Website\Financial Forms\[Chart of accounts.xls]COA

Major Account

Caption

1337

SPECIALTY CAMPS ART CLASSES CHEERLEADING/TUMBLING SPORTS CAMP YOUTH SPORTS PROGRAMS COMMUNITY GYMNASTICS BIRTHDAY PARTIES CAMP LUNCH OPTION LOCK-INS FAMILY PGMS./KIDS CORNER MOVIE NIGHT ROPES COURSE AQUATIC EDUCATION KARATE SILVER SNEAKERS FITNESS CLASSES (WATER) PERSONAL TRAINING FITNESS CHALLENGE REFUNDS- PROGRAMS RETURNED CHECKS- PROGRAM RETURN ITEM FEE- PROGRAM EFT/CREDIT CARD CHARGE BACK CHILDCARE DISCOUNT FINANCIAL ASSIST - PROGRA

1345 1346 1348 1355 1356 1361 1365 1366 1367 1368 1371 1377 1378 1380 1381 1382 1383 1390 1391 1394 1395 1398 1399

14

SALES & RENTAL 1400 1410 1415 1430 1431 1440 1450 1451 1452 1453 1454 1460 1461 1470 1480 1490

15

INVESTMENT INCOME

1560

INVESTMENT INCOME INT INC-REGIONS MM INT INC NOTE - LEV LOAN A&B INVESTMENT INCOME REAL G/L ON INVESTMENT TR UNREAL, G/L ON INVESTMENT TR GAIN/LOSS ON FORGIVENESS DEBT LOSS ON ASSET THEFT REAL G/L DIS FIXED ASSETS

1600

MISCELLANEOUS INCOME

1500 1501 1502 1510 1520 1525 1530 1540

16

SALES & RENTAL FMI SALES SALES OF SER TO NATL YMCA FOOD & BEVERAGE INCOME FOOD & BEVERAGE EXPENSE LAUNDRY VENDING SALES TO PARTICIPANTS-EXP SALES TO TUTORS SALES/BOOK "COURAGE' OTHER SALES FACILITY RENTAL BIRTHDAY PARTIES RENTAL LOCKERS RENTAL PARKING RENTAL OF EQUIPMENT

MISC. INCOME

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Page 3 of 13

YMCA of Greater New Orleans Chart of Accounts

Acct Type

Group#

Caption

17

UNKNOWN

18

INTRA YMCA ALLOCATION

W:\Website\Financial Forms\[Chart of accounts.xls]COA

Major Account

Caption

1610 1620

BAD CHECK CHARGE REVENUE INSURANCE PROCEEDS

1722

LOUISIANA DEMOLAY

1800

ALLOCATION FROM BRANCHES INTRA YMCA RENT GREATER HUMAN NEED

1805 1810

19

APPROPRIATIONS 1911 1914 1916

APPROPRIATION FROM OPERAT APPROPRIATIONS- LB&E APPROPRIATIONS

Expense 21

SALARIES 2100 2110 2111 2115 2120 2121 2122 2124 2126 2130 2140 2150 2160 2161 2165 2166 2167 2170 2180 2190 2191 2192 2195

22

EMPLOYMENT BENEFITS 2200 2210 2215 2220 2230 2240

23

EMPLOYEE BENEFITS MEDICAL COBRA RETIREMENT LIFE INSURANCE SHORT TERM / LONG TERM DISABILITY

PAYROLL TAXES 2300 2310 2320 2330

24

SALARIES SALARIES CERTIFIED TEACHERS DIRECTOR HOURLY GIRLS TEAM HOURLY BOYS TEAM HOURLY PROGRESSIVE GYMNASTICS OTHER YOUTH HOURLY SALARIED NON-EXEMPT MAINTENANCE & HOUSEKEEPIN MEMBER SALES & SERVICE FITNESS YOUTH FITNESS INSTR. WEIGHT ROOM ATTENDANTS PERSONAL TRAINING TRIM KIDS PAYROLL FITNESS- HOURLY LIFEGUARDS NURSERY AFTERSCHOOL/HOLIDAY STAFF BIRTHDAY PARTY STAFF DAY CAMP COUNSELORS

PAYROLL TAXES FICA UNEMPLOYMENT WORKERS COMP

CONTRACT SERVICES 2400 2410 2430

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CONTRACT SERVICES PERSONAL CONTRACT SERVICE LEGAL AND AUDIT Page 4 of 13

YMCA of Greater New Orleans Chart of Accounts

Acct Type

Group#

Caption

W:\Website\Financial Forms\[Chart of accounts.xls]COA

Major Account

Caption

2440

CONTRACT SERVICE FEE BUS RENTAL DEV & PUB RELATIONS FEES DAXKO BANK & ELECTRONIC DP FEES EMPLOYMENT FEES

2442 2450 2460 2470 2480

25

SUPPLIES 2500 2510 2520 2530 2540 2541 2542 2543 2544 2545 2546 2550 2551 2552 2560 2565 2570 2575 2576 2580 2590

26

TELEPHONE 2600 2610 2611 2612 2613

27

TELEPHONE TELEPHONE SERVICE INTERNET TELEPHONE EQUIPMENT CELL PHONES

POSTAGE 2700 2710

28

SUPPLIES OFFICE SUPPLIES MAINTENANCE MEMBERSHIP SUPPLIES PROGRAM SUPPLIES FIELD TRIPS DAY CAMP SUPPLIES MEDICAL SUPPLIES TRIM KIDS PROGRAM SUPPL - BOYS GYM PROGRAM SUPPL-CHEERLEADIN FOOD & BEVERAGE FOOD FOR RESALE ITEMS FOR RESALE LAUNDRY/LINEN NON-USDA PROGRAM SUPPLIES EDUCATIONAL/CURRICULUM STAFF SHIRTS PARTICIPANTS T-SHIRTS SUBS & PERIODICALS BUSINES FORMS

POSTAGE & SHIPPING POSTAGE

OCCUPANCY 2800 2805 2810 2812 2820 2830 2831 2832 2833 2834 2835 2836 2837 2838 2839

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OCCPUANCY MAINTENANCE RESERVE BUILDING RENTAL HURRICANCE EXP LICENSE & PERMITS MAIN & REPAIR CONTRACTS ELECTRIC GAS CABLE/SATELITE TV WASTE SERVICE LAWN MAINT./LANDSCAPE SEWERAGE & WATER TRAILER UTILITIES JANITORIAL SERVICE PEST CONTROL Page 5 of 13

YMCA of Greater New Orleans Chart of Accounts

Acct Type

Group#

W:\Website\Financial Forms\[Chart of accounts.xls]COA

Caption

Major Account

Caption

2840

MAINTENANCE & REPAIRS MAINTENACE & REPAIR FLOOD REPAIRS WINDSTORM & HAIL MAINTENANCE & REPAIRS PERSONAL PROPERTY TAX BLDG & GROUNDS INT EXP PROPERTY INSURANCE

2841 2843 2845 2862 2870 2880

29

EQUIPMENT-COST TO MAINTAIN 2900 2910 2920 2930 2940 2945 2962

31

PRINTING 3100 3102 3103 3110 3120 3121

32

3210 3211 3215 3220 3250 3260 3270

3390

CONF., CONV. & MEETINGS CONFERENCES MEETINGS COSTS CONFERENCE REGISTRATIONS TRAINING SPECIAL OLYMPICS REGISTRA YOUTH BASKETBALL TRAVEL SPECIAL GIFTS

3400

SPECIAL ASSISTANCE FOOD

3500

MEMBERSHIP DUES NATIONAL DUES DUES OTHER SUBSCRIPTIONS

3320 3340 3350 3360 3365 3366

34

SPECIAL ASSISTANCE

35

MEMBERSHIP DUES 3510 3520 3530

SPECIAL EVENTS 3602 3610

37

TRAVEL & TRANSPORTATION LOCAL TRAVEL & TRANSPORTAT. FOOD COSTS LODGING COSTS OUT OF TOWN TRANSPORT YMCA VEHICLE EXPENSE AUTO INSURANCE VEHICLE LEASING

CONFERENCE & MEETINGS 3300

36

PRINTING & PUBLICATION YMCA PRINTING TRIM KIDS PRINTING MEDIA ADVERTISING PROMOTIONAL ITEMS ?

TRAVEL 3200

33

EQUIP. COST EQUIP. RENTAL EQUIP RENTAL & LICENSE EQUIP PURCHASE <$1000 EQUIP REPAIR & MAINTEN. EQUIPMENT EQUIPMENT - PP TAX

SPECIAL EVENTS - EXPENSE SPECIAL EVENTS - EXPENSE C/C

FINANCING 3700 3710

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FINANCING REGIONS LOAN - INT Page 6 of 13

YMCA of Greater New Orleans Chart of Accounts

Acct Type

Group#

Caption

W:\Website\Financial Forms\[Chart of accounts.xls]COA

Major Account

Caption

3720

PPD BC FINANCE FEES INT EXP BC LOAN POD INT EXP ON NMTC LOANS BANK SERVICE FEES INTEREST

3730 3740 3760 3770

38

OTHER INSURANCE 3800 3810 3820 3830 3850 3860 3870 3880

39

MISCELLANEOUS 3900 3910 3912 3920 3930 3940 3950 3980

40

4010 4020 4030 4040 4050

4805 4850

5312 5350

EQUIPMENT PURCHASE HURRICANE EUIPMENT EXP EQUIPMENT- PURCHASE

LAND BUILDING & EQUIP 5800 5811 5812 5814 5815 5816 5817 5820 5830 5831 5832

59

METRO OVERHEAD INTRA YMCA RENT EQUIPMENT RESERVE

EQUIPMENT-PURCHASE 5300

58

DEP/AMOR DEPRECIATION/EQUIPMENT G/L ON DISPOSITION OF FIEXED ASSET DEPRECIATION/BUILDINGS DEPRECIATION/AUTO AMORTIZATION/LEASEHOLD IM

INTRA YMCA ALLOCATION 4800

53

MISCELLANEOUS CASH OVER AND UNDER MISC HURRICANE EXP DONATIONS EXPENSE FOR CHANGE IN POSITION ON SWAP TEMPORARILY MOVE 04 BUDGET AMOUNT TO 01 REPAYMENT OF GRANT RECRUITMENT & RELOCATION

DEPRECIATION 4000

48

OTHER INSURANCE GENERAL LIABIITY UMBRELLA - INSURANCE BUSINESS INTERRUPTION ACCIDENT PARTICIPANT FLOOD INSURANCE OFFICERS & DIRECTORS NATIONAL YMCA RESERVE DEP

APPROPRIATIONS BOARD APPROPRIATIONS BAD DEBT EXPENSE LAND BUILDING & EQUIP CAPITAL IMPROVEMENTS CAPITAL IMPROVEMENTS HURRICANE EXPENSE FACILITY DEBT RESERVE OPERATING RESERVES COMPUTER RESERVE

RESERVES & DEBT REDUCTION 5900 5910

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ADULY LITERACY ALLOCATION DEBT REDUCTION Page 7 of 13

YMCA of Greater New Orleans Chart of Accounts

Acct Type

Group#

Caption

W:\Website\Financial Forms\[Chart of accounts.xls]COA

Major Account

Caption

5920

OPERATING RESERVE COMPUTER RESERVE

5930

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Page 8 of 13

YMCA of Greater New Orleans Chart of Accounts

Acct Type

Group#

Caption

W:\Website\Financial Forms\[Chart of accounts.xls]COA

Major Account

Caption

5940

UNEMPLOYMENT RESERVE ENDOWMNET RESERVE ADVERTISING RESERVE

5950 5960

Balance Sheet Accounts 60 CASH 6010 6020 6030

61

BANK ACCOUNTS 6101 6102 6103 6104 6105 6106 6107 6108 6109 6110 6111 6112 6113 6114 6115 6116 6117 6118 6119 6120 6121 6130 6131 6132 6133 6134 6140 6150 6186

62

ASSOC. P.R WHITNEY ASSOC OPERATING WHITNEY CHARGE CARD ACCT WHITNEY YMCA INT FUND - FIRST AM DRAFT ACCOUNT - HIBERNIA IBERIA BANK RESERVE ACOUNT OMNI BANK PAYROLL ACCT OMNI BANK CREDIT CARD ACC FNBC - OPERATING FNBC- CREDIT CARD First NBC Payroll Account First NBC Cr Card Accnt REGIONS OPERATING REGIONS PAYROLL REGIONS EJ CASH & CHECK REGIONS WST CASH & CHECK ASSC. OPER. MERRILL LYNCH WST TENNIS IMPROVE-WHITNE WST BUBBLE ACCOUNT REGIONS EFT (DRAFT) REGIONS CREDIT CARD YMCA EJ CAPITAL-CD WHITNE YMCA OF GNO -EJ PRO-HIB YMCA EJ ESCROW -WHITNEY YMCA EJ CONSTRUCTION-WHIT YMCA EJ CHECKING WHITNEY VISA- MASTERCARD -FNBC CASTLE KIDS CHECKING WST CAPITAL - FNBC

SAVINGS ACCOUNTS

6251

CD'S IBERIA OPERATING METRO ENDOW - MERRILL LYN IBERIA BUILDING METRO BLDG - MERRILL LYNC FIRST NBC - BUILDING ACCT FNBC - BLDG RESERVE ACCT CERT OF DEP EJ WHITNEY REGIONS CONSTRUCTION REGIONS MONEY MARKET US TREASURY BILLS EJ DREYFUS GOVT CASH MANAGE

6323

LEVERAGE LN REC'LE FM YBC

6201 6202 6204 6205 6206 6207 6209 6210 6211 6212 6230

63

WHITNEY OPERATING CASH DRAWER PETTY CASH

ACCOUNTS RECEIVABLE

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Page 9 of 13

YMCA of Greater New Orleans Chart of Accounts

Acct Type

Group#

Caption

W:\Website\Financial Forms\[Chart of accounts.xls]COA

Major Account

Caption

6324

MISC. - HOTEL COBRA RECEIVABLE GOVERNMENT AGENCIES RECEIVABLE INCOME - METRO ACCT REC CORP OF ENGINEER MEMBERSHIP RECEIVABLE A/R OTHER

6325 6326 6327 6328 6329 6330

64

PLEDGES RECEIVABLE 6410 6490

65

DEFERRED EXPENSE 6510 6520

66

6650 6660 6670 6680

6702 6708 6711 6712 6714

WST FACILITY ON CONSIGN G.E. STOCK - KAUSLER PENN CENTRAL STK MILLER ENDOWMENT INVESTMENT UNREAL. G/L ON ENDOW. INVESTMENT FIRST COMMERCE STOCK

INTER-FUND RECEIVABLES 6810 6812 6816 6817 6818 6820 6821 6822 6823 6863 6864 6865 6866

69

PREPAID INSURANCE PREPAID OTHER EXPENSES PREPAID RENT PREPAID PAYROLL DEPOSIT

LONG TERM INVEST 6701

68

DEFERRED FINANCE FEES - BC DEFERRED FINANCE FEES - REGIONS

PREPAID ASSETS 6610

67

PLEDGES RECEIVABLE RESERVE FOR UNCOLLECTIBLE

DUE FR LBE TO ENDOWMENT DUE FR LINE OF CREDIT DUE FROM OPER TO ENDOW OPERATING TO ENDOWMENT DUE FROM LB&E TO UNITRUST DUE FROM LB&E DUE FROM ENDOWMENT DUE FROM WST CAPITAL CAMP DUE FROM REGIONS OPER FROM OPER TO EJ CHECKING INTERFUND RECEIVABLE INTERFUND RECEIVABLE BUILDING FUND XFER; MLOP

FIXED ASSETS 6911 6912 6913 6915 6917 6918 6920 6921 6922 6925 6926

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LAND DONATION - MADISONVI LEE CIRCLE LAND EAST JEFFERSON - LAND WST - FRANCIS ROAD - LAND KENNER LAND DONATED LAND-PLAQUEMINES BLDGS- ACCUM DEPRECIATION METRO BLDG- PRATT MEMORIA METRO BLDG. - FREEMAN MEM WST - FRANCIS ROAD - BLDG PLAQUEMINES BUILDING Page 10 of 13

YMCA of Greater New Orleans Chart of Accounts

Acct Type

Group#

Caption

W:\Website\Financial Forms\[Chart of accounts.xls]COA

Major Account

Caption

6927

KENNER BUILDING EAST JEFFERSON BUILDING BELLE CHSEEE BUILDING ACCUM DEP- FF & E METRO - FURN & FIXR\TURES FEDERAL CITY FURN & FIXTURE EAST JEFF. FURN & FIX INT'L CENTER FURN & FIX PLA FURN FIXTURES & EQUIP YES FURN FIXTURES & EQUIP MPS FURN & FIXTURES GCC - FURN, FIX & EQUIP WST FURN & FIXTURES BC FURN FIX & EQUIP AUTOMOBILE AUTOMOBILE ACCUM AMORTI- LEASEHOLD SUPERDOME LEASEHOLD LEASEHOLD IMPR. -EJ LEASEHOLD IMPROV - YES LEASEHOLD - CHILDCARE LEASEHOLD IMPR - WST LEASEHOLD IMPR - WB/FC LEASEHOLD IMPROVEMENTS YES FURN FIXTURES & EQUIP ?

WESTBANK - FURN & FIXTURE CK - FURN & FIXTURES RP - FURN & FIXTURES CONST IN PROG - FC CONST. IN PROGRESS-BELLE CHASSE CONST IN PROG - EJ CONST IN PROG - EJ WN CTR CONST IN PROG - EJ FCY UPG CONST IN PROG - WST BASK BAL CONST IN PROG - WST 2FLR CONST IN PROG - WST PK LOT CONST IN PROG - WST VO BAL CONST IN PROG - GENTILLY

6928 6929 6930 6931 6932 6933 6934 6935 6936 6937 6938 6939 6941 6942 6948 6950 6952 6953 6954 6955 6956 6957 6959 6963 6965 6966 6967 6968 6982 6983 6984 6985 6986 6987 6988 6989 6990 6991

71

ACCOUNTS PAYABLE 7110 7111 7112 7113 7114 7115 7116 7117 7118 7119 7120 7121

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ACCOUNTS PAYABLE - TRADE COMPUTERIZED A/P Loan Payable - Leveraged BC Loan Payable - Day Loan BC Loan Payable - Leveraged A1 SUSPENSE-CASTLE KIDS SUSPENSE-WILSON SCHOOL SUSPENSE-LEADERS CLUB OID ON NMTC LOANS OTHER SUSPENSE INTEREST RATE SWAP HEDGE LIABILITY KEY DEPOSIT - LEE CIRCLE Page 11 of 13

YMCA of Greater New Orleans Chart of Accounts

Acct Type

Group#

Caption

W:\Website\Financial Forms\[Chart of accounts.xls]COA

Major Account

Caption

7122

DAMAGE DEPOSIT - CAMP Day Loan Payable- YMCA BC PLAQUEMINES YMCA - A/P NATIONAL DUES Payable to Y GNO Finance NMTC SUSPENSE

7130 7180 7181 7182 7183

72

ACCRUED EXPENSES 7210 7211 7212

73

OTHER CURRENT LIABILITIES 7310 7311 7312 7314 7320 7342 7345 7349 7350 7351 7352 7353 7354 7355 7356 7370 7380 7381 7382 7383 7284 7391

74

DAXKO CREDIT VOUCHERS FEDERAL TAXES WITHHELD FICA WITHHELD ACCRUED UNEMPLOYMENT STATE TAXES WITHHELD HOSPITALIZATION WITHHELD TAX DEFERRED RETIRE WITHH CREDIT UNION WITHHELD CAP CAMP CONT WITHHELD SUSTAINING CONT WITHHELD UNITED WAY CONT WITHHELD GARNISHMENT OF SALARY TAX LEVY TUITION WITHHELD STATE ALLIANCE PAYABLE RESERVE FOR PAYABLES W/O FNBC - LINE OF CREDIT REGIONS LINE OF CREDIT WHITNEY OPERATING LOAN OMNI BANK LOAN OMNI LINE OF CREDIT MISC. DED

DEFERRED INCOME 7411 7421 7422 7424 7429

75

ACCURED SALARIES & WAGES ACCRUED EXPENSES ACCRUED BAL

DEFFERED CONT SUSTAIN-MET OTHER DEFER'D INC-METRO OTHER DEFERRED INCOME OTHER DEFERRED INCOME-RES OTHER DEFRD CONT WST

LONE TERM INDEBTNESS 7515 7521 7522 7523 7524 7525 7526 7531 7532 7533 7534 7343 7573

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WST - FRANCIS RD - OMNI FNBC- WST LOAN WHITNEY BANK- LEE CIRCLE REGIONS BANK LOAN BANK LOAN WHITNEY - EJ TREADMILLS OMNI BANK-EQUIP LLOAN WHITNEY EJ CONST LOAN FNBC - METAIRIE EQUIP OMNI LINE OF CREDIT OMNI LOAN FNBC METAIRIE EQUIP FIRST AMERICAN - KENNER Page 12 of 13

YMCA of Greater New Orleans Chart of Accounts

Acct Type

Group#

Caption

76

CAPITAL LEASES

78

INTER-FUND PAYABLES

W:\Website\Financial Forms\[Chart of accounts.xls]COA

Major Account

Caption

7574 7582

FIRST AM KEN A/C ESTOPINAL - WST

7610

CAPITAL LEASE OBLIGATIONS

7810

DUE TO END FROM LB&E DUE TO LINE OF CREDIT DUE TO BLDG FROM END DUE TO END FROM OPERATING DUE PERM REST END FR OPER DUE TO UNTIRUST FROM LB&E DUE TO OPER FROM LBE DUE TO OPERATING FROM END DUE FROM WST CAPITAL CAMP DUE TO REGIONS BUILDING DUE TO EJ CK FROM OPERATI INTERFUND LOAN INTERFUND LOAN BUILDING FUND XFER; MLOP EQUIP & MAINTENANCE RESER

7812 7815 7816 7817 7818 7820 7821 7822 7823 7863 7864 7865 7866 7870

81

FUND BALANCES

8170

PREVIOUS NET WORTH COMPUTER SUSPENSE ACCOUNT NET INVESTMENT PLANTS - E CLEARING ACCOUNT

8205

UNITRUST- TRUSTEE ACCT.

9999

Suspense Account

8100 8101 8108

82

UNTRUST

99

SUSPENSE

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