ICAN Expense General Ledger Code Guide

A complete set of flashcards covering the General Ledger codes, account titles, and expense categories for organizational accounting.

5050

Event Donor Benefit Costs- Fair market value of items/services provided to donors during events.

6690

Reconciliation Variances / Adjustments - Minor accounting adjustments, timing differences, or rounding.

7210

Salaries & Wages – Staff - Regular pay for full-time, part-time, and temporary employees.

7230

Employee Benefits & Insurance - Health, dental, vision, life, and other benefits.

7240

Workers’ Compensation Insurance - Workers comp premiums for employees.

7250

Employer Payroll Taxes – Federal - Employer-paid federal taxes (FICA, Medicare).

7255

Employer Payroll Taxes – State - Employer-paid state taxes and unemployment.

7260

Technology & Remote Work Stipends - Staff stipends or reimbursements for technology and remote work.

7261

Recruitment & Hiring - job postings and recruitment advertising

7310

Payroll & HRIS Services - Paylocity or other HR/payroll platform costs.

7320

Accounting & Audit Services - External accounting and audit engagements.

7330

Legal & Compliance Services - Legal representation or nonprofit compliance consulting.

7340

Program Evaluation & Data Services - Evaluation and data consultants supporting grants/programs.

7345

Consulting & Professional Services - External consultants, contractors, or specialists (non facility/IT related).

7347

In-kind Professional Services- Donated professional services (legal, design, accounting).

7350

Partner Program Contracts / Subawards - Program partner payments or subgrants.

8110

Administrative & Office Supplies - Office and administrative consumables.

8120

Program & Activity Supplies- Materials and supplies for youth programming.

8125

In-kind Program Materials- Donated program materials and supplies.

8140

Youth Enrichment & Field Trips - Bus rentals, admission fees, and other youth trip costs.

8150

Youth Meals & Nutrition Program - Purchased food and meals for youth programs.

8155

In-kind Meals & Food Donations - Donated meals and food items.

8160

Postage & Delivery Services - Mailing and shipping costs.

8180

Printing & Copying - Printing, copying, and communication materials.

8210

Janitorial & Cleaning Services - Custodial contracts and cleaning supplies.

8215

Organizational Memberships, Licenses & Permits- Fees for organizational memberships (e.g., chambers, alliances), required business licenses, annual filings, and permits needed for ICAN to operate or participate in professional networks.

8220

Security & Alarm Services- Security monitoring or alarm systems.

8240

Cybersecurity & IT Infrastructure - Computers, IT hardware, cybersecurity tools, and software.

8250

Facilities Maintenance & Repairs- Repairs and maintenance for building, grounds, or equipment (including inspections).

8260

Internet & VOIP Services - Internet service, bundled VOIP phones, and related data communication costs.

8270

Utilities – Electric & Gas- Power and gas utilities for facilities.

8280

Water and sewer service.

8290

Waste & Recycling Services- Trash and recycling removal.

8295

Depreciation Expense- Depreciation of capital assets.

8296

Facility & Equipment Rent - Rent for buildings, offices, or leased equipment (Copier lease, Pitney Bowes lease, etc.).

8310

Staff Travel & Mileage - Mileage, airfare, lodging, and other staff travel.

8320

Conferences – In-State - Training and conference attendance in Arizona.

8330

Conferences – Out-of-State - Training and conference attendance outside Arizona.

8405

Staff Credentialing & Certifications - Professional certifications, license renewals, or background checks.

8410

Insurance – Liability & D&O- Liability and directors/officers insurance coverage.

8420

Staff Professional Memberships & Dues - Fees for employee memberships in professional associations or industry groups, excluding required licenses/certifications.

8425

Program Accreditation & Licensing Fees- Fees for program accreditation & licensing expenses.

8430

Staff Training & Development- Employee professional development, workshops, and courses.

8440

Marketing & Advertising - Marketing expenses with philanthropic intent (website, etc.).

8450

Youth Transportation- Fuel, maintenance, and insurance for ICAN vans used to transport youth and other youth transportation costs.

8460

Fundraising & Stewardship - Fundraising expenses such as donor cultivation meals, stewardship gifts, or donor recognition materials, including Grantwriting.

8470

Staff Engagement & Employee Relations- Internal staff morale and engagement activities, such as appreciation lunches, team-building events, or staff recognition.

8471

Partner Relations- Meetings with partners.

8475

Bank & Treasury Fees - Bank service charges, wire fees, account analysis fees, and other routine banking costs.

8476

Merchant Processing Fees- Credit card processing fees for donations, event payments, or program fees.

8490

Publications & Media Subscriptions- Industry publications, magazines, newspapers, or professional journals (print or online) excluding SaaS tools (8240).

8495

Other-In Kind- In-kind that doesn't go in 7347 (Professional Services), 8125 (Program Supplies), or 8155 (Meals).

8597

(Gain)/Loss on Disposal of Assets - Net gain or loss recognized upon sale, disposal, or write-off of capital assets. Documentation and CFO approval required.

8700

Bad Debt Expense – Pledges (Allowance/Write-off) - Write-offs or allowance adjustments for uncollectible donor pledges.

1015

Future of ICAN Fund

1017

Operating Account

1300

Prepaid Services

1599

Accumulated Depreciation

2010

Accounts Payable

2040

Credit Card

2100

Payroll Liabilities

2210

Accrued Payroll