DIOCESE OF LAS CRUCES
PARISH CHART OF ACCOUNTS
ACCOUNT #ACCOUNT NAME
ASSETS 10000-19999
10017PETTY CASH
10025OPERATING
10041PARISH BINGO
10082CASH/SAVINGS ACCOUNT I
10090CASH/SAVINGS ACCOUNT 2
10140CASH/SAVINGS ACCOUNT3
10207PIP SAVINGS I
13797PROGRAMS RECEIVABLE’S
13813OTHER RECEIVABLE’S
17103LAND
17152BUILDINGS
17202FURNITURE/FIXTURES
17251VEHICLES
17301EQUIPMENT
17509ACCUM. DEP. - BUILDINGS
17558ACCUM. DEP. - FURNIWRE/FIXTURES
17608ACCUM. DEP. - VEHICLES
17657ACCUM. DEP. – EQUIPMENT
LIABILITIES 20000-29999
20032MEDICARE WITHHOLDING
20040FICA EMPLOYEE SHARE WITHHOLDINGS
20065FEDERAL INCOME TAX WITHHOLDINGS
20073STATE INCOME TAX WITHHOLDINGS
20115HEALTH INSURANCE WITHHOLDINGS
20140AFLAC WITHHOLDINGS
20156TAX SHELTER ANNUITY PAYABLE
20164WORKMAN'S' COMPENSATION ADMINISTRATION FEE PAYABLE
20172ACCRUED BONUSES
20180WAGES/SALARIES PAYABLE
20198OTHER PAYROLL WITHHOLDINGS
20511PAYABLE TO SCHOOL
20610UIM PAYABLE
20792OTHER PAYABLES
22152PARISH TAX ASSESSMENT
22178PROPERTY INSURANCE PREMIUM
23028RETIRED RELIGIOUS
23036CATHOLIC HOME MISSIONS
23044PROPAGATION OF THE FAITH (HOME MISSIONS)
23051CATHOLIC RELIEF SERVICES
23069PETER’S PENCE
23077LATIN AMERICA
23085BLACK & INDIAN MISSIONS
23093CAMPAIGN FOR HUMAN DEVELOPMENT
23101HOLY LAND (GOOD FRIDAY)
23127CATHOLIC COMMUNICATIONS
23135GOOD SHEPHERD
23168SAN JUAN DIEGO SEMINARIAN EDUCATION FUND
23176UIM COLLECTIONS
23184FUNDS HELD IN TRUST
23192FUNDS HELD IN TRUST
23200FUNDS HELD IN TRUST
23218FUNDS HELD IN TRUST
23226FUNDS HELD IN TRUST
23234FUNDS HELD IN TRUST
23242FUNDS HELD IN TRUST
23309MASS STIPENDS
23416CUSTODIAN FUND A
23424CUSTODIAN FUND B
23432CUSTODIAN FUND C
23440CUSTODIAN FUND D
23457CUSTODIAN FUND E
23465 CUSTODIAN FUND F
23473CUSTODIAN FUND G
23481CUSTODIAN FUND H
23499OTHER DIOCESAN SPECIAL COLLECTIONS
24026SPECIAL COLLECTIONS - OTHER
26252NOTES PAYABLE – PIP LOANS
27003MORTGAGE DEBT
27011MORTGAGE DEBT 2
FUND BALANCE 30000-39999
30007UNDESIGNATED FUND BALANCE – BEGINNING YEAR
30200TEMPORARILY RESTRICTED NET ASSETS
30800PERMANENTLY RESTRICTED NET ASSETS
30502UNDESIGNATED FUND BALANCE CHANGES – REVENUES LESS EXPENSES
REVENUE 40000-49999*exempt income
40014*BLACK & NATIVE AMERICAN GRANT
40105*CATHOLIC HOME MISSIONS GRANT
40204*CATHOLIC EXTENSION SOCIETY GRANT
40212*OTHER GRANTS
40907*GRANTS FOR CONSTRUCTION
42002REGULAR SUNDAY AND HOLY DAY COLLECTIONS
42010OTHER DONATIONS/GIFTS/CONTRIBUTIONS
42015*UNSOLICITED RESTRICTED GIFTS
42020OTHER DONATIONS/GIFTS/CONTRIBUTIONS
42028OTHER INCOME
42036*COLLECTION FOR THE POOR
42119*DIOCESAN SUBSIDY
42226*UIM INCOME REBATE
42236UIM COLLECTIONS – PREVIOUS YEARS UNMET GOALS
42309SPECIAL COLLECTION INCOME
42903OTHER COLLECTIONS
42952BUILDING FUND COLLECTION
43026BINATION FEES
43034STOLE FEES
43042CONFERENCE FEES
43059CEMETERY FEES
43067RELIGIOUS EDUCATION FEES
43075RELIGIOUS EDUCATION FEES
43083OTHER FEES INCOME
45047BINGO PROCEEDS
45054ANNUAL FESTIVAL
45062OTHER FUNDRAISERS
45112BINGO PULL TAB INCOME
45203PROGRAM A
45211PROGRAM B
45229PROGRAM C
45237PROGRAM D
45245PROGRAM E
45716LAND - CEMETERY
45732LABOR - CEMETERY
45799MISCELLANEOUS SALES REVENUE
46000INSURANCE CLAIM PROCEEDS
46011RENTAL PROPERTY INCOME – OPERATING LEASES
47308INTEREST INCOME – PIP SAVINGS I
47338INTEREST INCOME - ENDOWMENTS
47407INTEREST INCOME CHECKING ACCOUNT
49056GAIN ON SALE OF PROPERTY AND EQUIPMENT
49155FACILITY USE INCOME
49998INCOME – ERROR ACCOUNT
EXPENSES 50000-59999*deductible expenses
50005NON-RESIDENT CLERGY
50013CLERGY
50021RELIGIOUS
50039LAY ADMINISTRATION/DIRECTOR/PRINCIPAL
50062LAY ASSISTANT/AIDES
50070PROGRAM COORDINATORS
50088DEACONS
50302MAINTENANCE PERSONNEL
50310HOUSEKEEPING PERSONNEL
50328CLERICAL PERSONNEL
51003MEDICARE – EMPLOYER PORTION
51011FICA – EMPLOYER PORTION
51029WORKMEN’S COMPENSATION ADMINISTRATION FEE EXPENSE
51037MEDICAL INSURANCE – EMPLOYER SHARE ONLY
51045PENSION EXPENSE – CLERGY RETIREMENT
51052PENSION EXPENSE – LAY RETIREMENT
51060BONUSES
51300CLERGY/RELIGIOUS FOOD & SUPPLIES
51342CLERGY/RELIGIOUS LIVING ALLOWANCE
51409CONTINUING EDUCATION
51458MEDICAL EXPENSES - CLERGY
51904OTHER BENEFITS
52019REPAIRS/MAINTENANCE – EXCLUDING VEHICLES
52035MAINTENANCE SUPPLIES
52100 EQUIPMENT RENTALS – OPERATING LEASES
52118RENTAL POPERTY-OPERATING LEASES
52209MAINTENANCE CONTRACTS
52308 ELECTRICITY
52316WATER/SEWAGE
52324GAS
52332UTILITIES
52349INTERNET SERVICES
52407TELEPHONE –EXCLUDING LONG DISTANCE
52415CABLE
52506PROPERTY TAXES
53017PROFESSIONAL FEES/CONTRACTED SERVICES
53025SUPPLIES
53033POSTAGE
53041PRINTING
53058TELEPHONE – LONG DISTANCE
54007NEWLETTER
54015MATERIALS, BOOKS & SUBSCRIPTIONS
54023ALTAR SUPPLIES
54031PUBLIC RELATIONS/ADVERTISING
54049HOSPITALITY/ENTERTAINMENT
54056CONFERENCE FEES
54064*CONTRIBUTIONS FOR THE POOR (NOT TIED TO 42036}
54065*SUPPORT TO PARISHES IN NEED
54098WORKSHOPS/RETREATS
54130DUES
54148LECTURER/SPEAKER FEES
54205BINGO PULL TAB PRIZE EXPENSE
54305*BINGO PAYOUTS
54221ANNUEL FIESTA
54510PROGRAM A
54528PROGRAM B
54536PROGRAM C
54544PROGRAM D
54551PROGRAM E
54718*SCHOOL SUBSIDY
54726GRANTS
55012MAINTENANCE & REPAIRS - AUTO
55020FUEL
55038LICENSE & REGISTRATION FEES
55087INSURANCE FEES - AUTO
55095CLERGY/RELIGIOUS AUTO ALLOWANCE
55301TRAVEL - MILEAGE ALLOWANCE
55327TRAVEL - MEALS
55335TRAVEL - LODGING
55608TRAVEL – TRANSPORTATION
56000*INSURANCE CLAIM EXPENSES
56028BUILDINGS/CONTRUCTION EXPENSE {NOT CAPITALIZED}
56044FURNITURE & FIXTURES {NOT CAPITALIZED}
56051VEHICLES
56069EQUIPMENT {NOT CAPITALIZED}
57604UIM EXPENSE
57703MORTGAGE INTEREST EXPENSE
57711MORTGAGE INTEREST EXPENSE 2
57778INTEREST EXPENSE – PIP LOAN
58016PARISH TAX ASSESSMENT EXPENSE
58107INSURANCE PREMIUM ASSESSMENT
59105BAD DEBT EXPENSE
59154OTHER EXPENSES
59998EXPENSE – ERROR ACCOUNT
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