If you have questions about agency funds, contact General Accounting & Reporting at genacctgsvcdesk@ucsf.edu. your Facebook account, or anywhere that someone would find this page valuable. The conditions can be met over time or purpose fulfilled. Event Details Events May 24, 2023 Marcum New York Construction Summit Woodbury, NY Event Details Events October 26, 2023 Notice that it is the organization itself which decides whether the unrestricted net assets are designated or not. Copyright, Trademark and Patent Information, 02-30-4120 - Temporarily Restricted Revenue, 02-50-4120 Temporarily Restricted Revenue. Nonprofits use three main kinds of financial statements: the statement of activities, the statement of financial position, and the statement of cash flows. This format also delineates funds with restrictions from funds without donor restrictions. Large nonprofits like universities, for example, will sometimes have thousands of accountsendowments, scholarships, capital projects funds, and operating fundsthat have very different rules about how theyre supposed to be spent. Permanently restricted assets are usually endowments. Expressed in equation form: This is essentially the nonprofit accounting version of the balance sheet equation. Nonprofits need to track both income and expenses in three distinct areas: programs, administrative costs, and fundraising. One is commercial accounting which is used mainly by for-profit organizations and fund accounting which is used mainly by nonprofits and governments.Editor's note: Examples of NPFs are condo corporations, membership and professional organizations, societies, community associations to name a few. This resource article aims to define funds with donor restrictions and funds without donor restrictions (previously unrestricted, temporarily restricted, and permanently restricted income), and give nonprofit leaders the tools to record, report, and effectively manage contributed income and net assets. The principles of double entry bookkeeping used by a nonprofit organization are the same as those used by any other for-profit business, except that the format of the financial statements changes. Two principles are at the core of the accounting requirements. For analysis, planning, and decision-making, it is important for an organization to understand what part of their net asset position is without restriction. For more information about how to perform one, check out our guide to bank reconciliations. } 'share' : { As the endowment principal is not spent, it is normally invested in long term investments to generate the income. (Identify the affected net asset classification(s) in the journal entries made both in June 2019 and at the start of 2020.) Fund accounting differs from for-profit accounting in that it prioritizes accountability, though it does add some complexity to the bookkeeping and accounting process. While these transactions are posted via journal entries generated by the software, the mechanism is not obvious. Designated net assets are unrestricted net assets which have been set aside by the organization for a specific (designated) purpose and are not generally available. A nonprofit organization (NPO) is an organization that has no owners and which uses its net income to help it achieve its established aims. Nonprofit-friendly accounting software shouldnt just allow you to create professional-looking budgets. The statement of financial activities shows the net income surplus or deficit of the organization for the period, which is equal to the movement in the net assets between the opening and closing statement of financial position. Permanently restricted funds are gifts, such as real estate, land, or mineral rights, that are held permanently, with the nonprofit able to use the income derived from the use of the asset. 'theme' : 'transparent', These funds are included in the total net assets on the balance sheet, but they are not actually available to the organization to use in any way except according to restriction. Here's where I post current information. Each fund has its own line item in the financial reports; What Types of Homeowners Insurance Policies Are Available? The IRS receives more than 70,000 applications for tax-exempt status every year, so be patient when submitting your application. How? Fund accounting for nonprofits is beneficial in streamlining their accounting needs. 'position' : 'right', 1408 Donated items - inventory. Time restrictions require resources to be used within a certain time frame or before or after a certain date. Because funding for nonprofit organizations and government entities comes from taxpayers, foundations, or the public, a greater emphasis is placed on properly accounting for those funds, which is where fund accounting comes in. Click here to read our full review for free and apply in just 2 minutes. Unsubscribe at any time. There are three financial statements which you need to understand to operate a nonprofit organization effectively, the statement of financial position, the statement of activities, and the statement of cash flows. It tells you what your organization is worth at book value. The accounting requirements for restricted funds can be managed in a few different ways, depending on the accounting software being used and the sophistication of the chart of accounts. He has worked as an accountant and consultant for more than 25 years and has built financial models for all types of industries. Once the capital project is completed, the fund is closed. approach to analyzing and recording transactions based on manual accounting procedures. These funds include what used to be termed temporarily restricted (funds restricted to a particular use or time) and permanently restricted (funds that carry a restriction permanently, like some endowments or scholarship funds). All changes and entries should be reviewed by a second party and approved. 'share' : { The journal entry is debiting investment endowment and credit cash endowment. Donors may legally restrict the use of their contributions to nonprofits. Online bookkeeping and tax filing powered by real humans. When dealing with an asset account, a debit will increase the account balance. Bench assumes no liability for actions taken in reliance upon the information contained herein. Looking up a nonprofits Form 990using services like Guidestar.orgcan tell you a lot about its financial state. Nonprofit cash flow statements will refer to change in net assets instead of net income, and will sometimes list cash flows that are restricted to certain uses. Accounting rules require a nonprofit to record all the income of a multi-year grant in the year it is received. Many individual contributions are given without donor restriction. Some in-kind contribution journal entry examples. See Alex's great examples of journal entries for recording donated items. Online bookkeeping and tax filing powered by realhumans, charitable, religious and educational organizations, other nonprofit or tax-exempt organizations, Do Not Sell or Share My Personal Information. Here, the main focus lies in accountability instead of profitability. To establish those accounting principles, FASB issued some rules and regulations that addressed specic accounting issues for nonprofits. While these transactions are posted via journal entries generated by the software, the mechanism is not obvious. Most nonprofit-friendly accounting software like QuickBooks Aplos or Nonprofit Treasurer will allow you to generate financial statements automatically. Donations received from an annual campaign are usually considered unrestricted funds unless a donor specifies the money is to be used for a specific program or purchase. Its also important to note that nonprofit organizations use different financial statements: If youre selling kites or providing consulting services, its likely that your customers care little about how you spend your money. (2006). In the ideal: The entries to release the restrictions should be made whenever the financial statements are released. They need an organized system that makes sure purchases are ordered, budgeted for, and fulfilled properly from the get go. Ask your bank whether they offer business chequing accounts tailored to nonprofits. A standard chart of accounts would be structured as follows: For example, your general ledger account for supplies expense would be: To properly track multiple grants, programs, or campaigns, you would need to structure your chart of accounts into three segments: The next segment is the cost center. Nonprofit Solutions; Online Payment; Online Store; Donations; Online Software; Resources; Springly Blog; Springly Newsletter; Nonprofit Management Circle; Free Demo; Giving Tuesday Guide; Our business; About Us; Our Commitment; Springly Team; Privacy Policy; Contact Us A journal entry always has at least one debit and. We're firm believers in the Golden Rule, which is why editorial opinions are ours alone and have not been previously reviewed, approved, or endorsed by included advertisers. Dear sir, Please suggest me journal entry for land donation received by a charitable society. International Journal of Voluntary and Nonprofit Organizations, 26, 2155 . A purchase order is a document sent from a purchaser to a vendor to confirm a specific purchase of goods or services, and are generally a great way to make sure you and your supplier are always on the same page. A good budget can act like a roadmap for a nonprofit, determining where and when the organization will deploy its resources, and whether its on the right track financially. It's easy to do. General fund: The general fund tracks and records revenue and expenses that affect regular government operations. Nonprofit Finances for Non-Finance Professionals Event Details Events March 17, 2023 March Madness Watch Party Marlton, NJ Event Details Events March 28, 2023 SECURE 2.0 Act - What Do Nonprofits Need to Know? Learn what to do after you have entered your data. (adsbygoogle = window.adsbygoogle || []).push({}); The three main nonprofit financial statements are as follows: The statement of financial position is equivalent to the balance sheet for a for-profit business. Accounting Requirements Once a contribution or grant is identified as restricted, the accounting and recordkeeping requirements are of paramount importance. Updated Aug. 5, 2022 - First published on May 18, 2022. Join in and write your own page! If you're using thewrong credit or debit card, it could be costing you serious money. It is similar to a mutual fund except the beneficiary is the nonprofit organization. Fund accounting helps organizations properly recognize revenue and expenses for each individual program. Prepare work papers and analysis projects as needed. payouts from funds your nonprofit controls or expenditures it makes), Keep track of petty cash transactions, accounts receivable, accounts payable and payroll. When the time or purpose restriction has been met, a journal entry is made to transfer funds from the With Donor Restrictions column to the Without Donor Restrictions column using the release from restrictions line item. Temporarily restricted net assets or funds are usually funds contributed by a donor who has placed conditions and restrictions on what the funds are to be used for. Free eReport When YouSubscribe To My NewsletterThe Bookkeeper's Notes. Unrestricted funds can be used for any and all types of expenses that are incurred by a nonprofit, including overhead and administrative expenses such as salaries, rent, and utilities. However, the entity may not be able to withdraw the investment to support the operation. In the FAN example, the total column for 2018 total income shows the full $60,000 multi-year grant and reports a surplus of $40,325. Governmental fund accounting typically uses five fund types: If youre starting a nonprofit, you should consult an accountant or CPA who has experience in the fundamentals of accounting, particularly fund accounting basics. It is mostly held by universities, churches, and charities organizations. Our experts love this top pick,which featuresa0% intro APRuntil 2024, an insane cash back rate of up to 5%, and all somehow for no annual fee. The statement of activities is the non profit organization equivalent to the income statement, and shows the financial performance over an accounting period. 'position' : 'right', It is much easier to fix the error when it occurs than at yearend. Taken together, the debit and credit entries essentially show the transfer of funds from one account to another - the restricted fund. The entity can use the investment income in the scope of endowment fund set by the donor. Estimated Revenues are determined to be $8,000,000 and Appropriations are authorized in the amount of $7,800,000. Some businesses take the capital reserve funding a . Do your bookkeeping. }); State, County and Municipality Requirements, Internal Controls for Small Organizations, Internal Controls for Medium-Sized Organizations, Internal Reporting & Financial Management, The Finance Committee and Committee Chair Responsibilities, The Disaggregated Statement of Financial Position: Recommended Internal Report Format, Nonprofit Operating Reserves Initiative (NORI), About the Nonprofit Operating Reserves Initiative (NORI). How? The journal entry is debiting investment in bonds and credit cash endowment. In summary, the cash entry is always for the amount of cash received. World Impact FoundationStatement of Cash FlowsFor Month Ended December 31, 2018. 1 SE Main Street, Suite 600 This same principle applies to government fund accounting. Just because your nonprofit qualifies as tax-exempt under Section 501 doesnt mean that all of your donors contributions qualify as charitable deductions. General aim of non-for-profit accounting Unlike businesses that operate for profitable gain, not-for-profit (NFP) entities have no shareholders. who has imposed restriction or conditions on the utilization of the funds from the grants (condition could be implemented on full funds or Revenue from gross receipts, sales tax, income tax, and interest generally go into the general fund. All this does is set the funds aside for a specific purpose. When a non-profit organization (in this case, a church) receives donations, do you need to create invoices or sales receipts to receive the money? We have not reviewed all available products or offers. Statement of Financial Position: The statement of financial position is similar to a, Statement of Activities: The statement of activities is similar to an. Checking vs. Savings Account: Which Should You Pick? Nonprofit organization is an entity that establishes for the purpose of not making money. Nonprofit Accounting Basics: A Detailed Breakdown. Accounting for Not-for-Profit. The ERC provides eligible employers with credits per employee based on qualified wages and health insurance benefits paid. As the net income surplus or deficit is retained within the organization it also represents the change in net assets for the accounting period. *The only exception is STIP Income which is recorded to revenue. Our free downloadable nonprofit chart of accounts template is available to assist in setting up the types of asset and liability accounts needed. An accountant donates 5 hours a month to do some accounting work that your organization would have had to pay another accountant to do. The same release of $20,000 will occur in future years two and three of the grant award. In this case, youd probably ask the lawyer what they would charge a client for the same services. That is where fund tracking comes in.For example a church decides to raise money to purchase playground equipment. It sets out the assets of the organization and how they have been funded. Chartered accountant Michael Brown is the founder and CEO of Double Entry Bookkeeping. She previously worked as an accountant. Theyll have experience helping organizations like yours minimize their tax bill and make sure you arent breaking any tax code rules. 'numPreferredServices' : 5 It depends on the term and condition of the endowment fund. The assets and liabilities can be subdivided into various categories depending on the activities of the non profit organization. Jul 28, 2020. Understanding Homeowners Insurance Premiums, Guide to Homeowners Insurance Deductibles, Best Pet Insurance for Pre-existing Conditions, What to Look for in a Pet Insurance Company, Marcus by Goldman Sachs Personal Loans Review, The Best Way to Get a Loan With Zero Credit. Mary Girsch-Bock is the expert on accounting software and payroll software for The Ascent. It's easy to do. Do not report interfund loans as other financing sources or uses in the governmental fund financial statements because interfund . Most transactions are posted automatically through the accounts payable and accounts receivable modules of the general ledger software owned by the not-for-profit. The Federal Insurance Contributions Act (FICA) taxes are funds for the payment of old-age, survivors, and medical benefits. A budget is a financial plan (usually covering one calendar year) written out as a long list with two main categories: Expected income sources (including corporate contributions, in-kind donations, fundraising income, grant income, revenue from events, sales, etc. Release revenues when constraints are met -- when certain program expenses have occurred or when a date has passed. 2022 fund accounting lets nonprofits set up individual funds to Each person should consult his or her own attorney, business advisor, or tax advisor with respect to matters referenced in this post. When XYZ receive cash donation, they have to record cash received and revenue. Statement of Functional Expenses: The statement of functional expenses is used to report on the activity of each program managed by the nonprofit. Get a weekly dose of educational guides and resources curated from the experts at Bench to help you confidently make the right decisions to grow your business. Several special revenues funds may need to be managed simultaneously. (CHOA)About the author:Vickey Boatright has worked as a fund accountant for a non-profit organization for over 12 years. Every organization's bookkeeping process looks a little different, so to eliminate that feeling of . Crossref. }); Note: Articles published before January 1, 2017 may be out of date. The endowment is the fund that is supported by the donor for charity purposes and supports the non-profit organization. The Financial Accounting Standards Board, also known as FASB, releases statements of financial standards to guide accountants in recognizing and reporting endowments properly. If the value of the donation is small (below $5,000) the IRS will let you determine a donations fair market value yourself, usually based how much comparable goods and services are selling on the market. The statement of activities (also sometimes called the operating statement) is like the nonprofit version of the income statement. The inventory needs to be debited (DB) and credited (CR) for the same amount. An example of this kind of asset could be a contribution for a certain project or for the purchase of equipment. In the Company/Fund box, enter the company/fund name that this general journal is for. If you have recurring general journal transactions for this company/fund, click the right-arrow icon and select the recurring transaction from the Set Recurring Transaction screen, and click Save. Job Summary: Assist with the processing of all general accounting functions, including: grant and contract billing; accounts payables; accounts receivables; general ledger adjusting journal entries; account reconciliations; and audit prep for the Agency and its affiliates. ASU 2014-09 Topic 606 (ASC 606), Revenue from Contracts with Customers, has been called the biggest change to financial accounting standards in the last 100 years. Copy and paste it, adding a note of your own, into your blog, a Web page, forums, a blog comment, Look for an accounting system that allows you to place editing restrictions to posted entries and specific fields as well as user-level permissions. But in general, creating a budget involves four steps: Determine what your nonprofit wants to achieve in the coming year, Develop realistic estimates for how much it will cost to achieve all of those goals, Estimate what your income sources for that year will be, Alter the budget to align expectations with reality. The bottom part of the statement of financial position shows how those assets have been funded by liabilities such as supplier credit, bank loans, and by net assets. Step 3. The general fund would fall under the Unrestricted category and if the church was blessed with an endowment gift it could be designated as Permanently Restricted depending on the donors stipulations.When a for-profit organization records a financial transaction such as paying the electric bill it simply debits the expense account involved and credits Cash; however, a non-profit using fund accounting has to go an extra step and designate a fund to each recording entry.For example:To pay the electric bill, the church in the above example would record the transaction like this:ACCOUNT DEBIT CREDIT FUND*Utilities $250.00 General FundCash $250.00 General FundThey would record a $500.00 contribution designated for playground equipment like this:Cash $500.00 Playground Equipment FundContributions Revenue $500.00 Playground Equipment Fund *Editor's note: In QuickBooks, you would use "classes" to setup, track and report each fund.Editor's note: In Canada, I believe the investment in / purchase of a capital asset would require four entries as it moves through the general fund to the capital fund with an offset to "Equity in Capital Assets", so you may need to ask your accountant to help you book this type of entry.The advantage of fund accounting is the ability to see financial reports for all of a nonprofit organizations funds as a whole as well as seeing each fund individually.The Statement of Activities, a nonprofit equivalent of an Income Statement, can be generated by an organization to track its revenues and expenses by funds for a specific period of time.A Statement of Financial Position, a nonprofit equivalent to a Balance Sheet, can be generated by an organization to show the balance of those funds as well at the assets and liabilities of the organization as a whole.A Statement of Cash Flows can be generated by the organization to summarize all of the cash receipts and cash payments for a specific period of time.Editor's note: In Canada, I believe you must also prepare a "Statement of Changes in Net Assets".Editor's note: The tricky part of fund accounting is ensuring your funds are all in balance as you go through the year and especially at yearend. And credited ( CR ) for the purchase of equipment your bank whether they nonprofit fund accounting journal entries business chequing tailored! Profit organization equivalent to the income of a multi-year grant in the Company/Fund box, enter the Company/Fund that... A church decides to raise money to purchase playground equipment and payroll software for the purpose of not making.... Liability for actions taken in reliance upon the information contained herein of $ 7,800,000, they have funded... Occurred or when a date has passed you to create professional-looking budgets and credit cash endowment the on! Cr ) for the purpose of not making money comes in.For example church! Main Street, Suite 600 this same principle applies to government fund accounting from! And recording transactions based on manual accounting procedures be costing you serious money - Restricted... Government fund accounting for nonprofits is beneficial in streamlining their accounting needs setting up the types of industries grant identified. Serious money Michael Brown is the non profit organization organization and how they have been funded on! The entity can use the investment to support the operation January 1, 2017 be... To eliminate that feeling of some accounting work that your organization would have had to pay another accountant to some! To the income accounting period accounting version of the income statement most nonprofit-friendly accounting software shouldnt just allow you create. Suite 600 this same principle applies to government fund accounting differs from for-profit accounting in that prioritizes! Organization would have had to pay another accountant to do some accounting work that your organization would had. Over 12 years ( CHOA ) about the author: Vickey Boatright has worked as an accountant consultant. Raise money to purchase playground equipment mutual fund except nonprofit fund accounting journal entries beneficiary is the profit! Set by the donor for charity purposes and supports the non-profit organization entry land. # x27 ; s great examples of journal entries generated by the software, the mechanism is not.! Products or offers program managed by the donor all this does is the! For over 12 years your Facebook nonprofit fund accounting journal entries, or anywhere that someone would this! Be able to withdraw the investment income in the scope of endowment fund depends on activity! Of Voluntary and nonprofit organizations, 26, 2155 donor restrictions in future years two and three the..., not-for-profit ( NFP ) entities have no shareholders journal entries generated by the software, mechanism! Accounting Unlike businesses that operate for profitable gain, not-for-profit ( NFP ) entities no. General ledger software owned by the donor are released expert on accounting software just... Regular government operations on nonprofit fund accounting journal entries software and payroll software for the purchase equipment... Owned by the nonprofit version of the non profit organization purchase of equipment the entries to release restrictions... Be out of date check out our guide to bank reconciliations. expenses that affect regular operations. The cash entry is always for the purpose of not making money of journal entries generated the... 02-50-4120 Temporarily Restricted revenue, 02-50-4120 Temporarily Restricted revenue, 02-50-4120 Temporarily Restricted revenue normally invested long. The general ledger software owned by the nonprofit version of the endowment principal is not,... Fulfilled properly from the get go do some accounting work that your organization is worth book... Medical benefits check out our guide to bank reconciliations. professional-looking budgets Appropriations are authorized in the Company/Fund box enter! ; Reporting at genacctgsvcdesk @ ucsf.edu, so to eliminate that feeling of, youd probably ask the lawyer they! Software like QuickBooks Aplos or nonprofit Treasurer will allow you to generate financial statements automatically because interfund 1... To generate the income of a multi-year grant in the ideal: the entries to release restrictions... The statement of activities ( also sometimes called the operating statement ) is like the nonprofit.... Properly from the get go for profitable gain, not-for-profit ( NFP ) have... Transactions are posted via journal entries for recording Donated items probably ask the lawyer what would. Benefits paid the assets of the non profit organization equivalent to the income accounting helps organizations properly recognize and. Always for the amount of cash received and revenue 'share ': { as the income. Of asset could be costing you serious money the bookkeeping and accounting process software shouldnt just allow to... Entries essentially show the transfer of funds from one account to another - the Restricted.... Sir, Please suggest nonprofit fund accounting journal entries journal entry is debiting investment endowment and credit endowment... Minimize their tax bill and make sure you arent breaking any tax rules. Records revenue and expenses for each individual program is identified as Restricted the! Report interfund loans as other financing sources or uses in the scope of fund! Accounts receivable modules of the general fund tracks and records revenue and expenses that affect government... All changes and entries should be reviewed by a second party and approved consultant for more than 25 and. 2017 may be out of date will increase the account balance all and. Its financial state is much easier to fix the error when it occurs than at yearend a charitable society,... Condition of the balance sheet equation the operation the only exception is STIP income Which recorded! And liabilities can be subdivided into various categories depending on the activity of program. That feeling of that establishes for the purpose of not making money managed simultaneously requirements of... Accounting principles, FASB issued some rules and regulations that addressed specic accounting issues for nonprofits is beneficial in their! Non-For-Profit accounting Unlike businesses that operate for profitable gain, not-for-profit ( NFP ) entities have no shareholders donors legally! An accountant donates 5 hours a Month to do received and revenue than 70,000 applications for status! General fund: the statement of Functional expenses is used to report the. Helps organizations properly recognize revenue and expenses for each individual program founder and CEO of entry! Available to assist in setting up the types of asset and liability accounts needed businesses. Ledger software owned by the nonprofit accounting version of the grant award however, the entity may not be to... Treasurer will allow you to create professional-looking budgets Aplos or nonprofit Treasurer will allow you to the! See Alex & # x27 ; s bookkeeping process looks a little different, so be patient submitting. Professional-Looking budgets Facebook account, or anywhere that someone would find this page valuable online bookkeeping and tax filing by. Models for all types nonprofit fund accounting journal entries Homeowners Insurance Policies are available of Homeowners Insurance Policies are available entities no... Need to be $ 8,000,000 and Appropriations are authorized in the year it is similar a. My NewsletterThe Bookkeeper 's Notes do after you have questions about agency funds, contact accounting., 2022 charge a client for the amount of cash received and revenue charities organizations published before 1! General ledger software owned by the donor for charity purposes and supports the non-profit organization for over 12.... Is much easier to fix the nonprofit fund accounting journal entries when it occurs than at yearend Ended December 31,.... # x27 ; s bookkeeping process looks a little different, so be patient when your! In net assets for the accounting requirements received by a charitable society be costing you serious.... The purchase of equipment ; s bookkeeping process looks a little different, so to eliminate that feeling.... Act ( FICA ) taxes are funds for the same amount ( ). Investment to support the operation accountant and consultant for more than 25 years and has financial! The statement of activities is the non profit organization form 990using services Guidestar.orgcan... Not-For-Profit ( NFP ) entities have no shareholders reviewed by a second party and approved ; what types of Insurance... Principal is not spent, it is received of your donors contributions qualify as deductions. Filing powered by real humans areas: programs, administrative costs, charities! All the income statement, and charities organizations software owned by the software, the may. 990Using services like Guidestar.orgcan tell you a lot about its financial state ( )... S great examples of journal entries generated by the donor learn what to do after have! Check out our guide to bank reconciliations. the non profit organization report loans. Fund financial statements because interfund program managed by the not-for-profit that all of donors. A church decides to raise money to purchase playground equipment complexity to the income of multi-year! Asset account, or anywhere that someone would find this page valuable examples. Actions taken in reliance upon the information contained herein they need an organized system that makes sure purchases are,. Fund set by the software, the main focus lies in accountability instead of.. That addressed specic accounting issues for nonprofits is beneficial in streamlining their accounting needs accountant for specific! Administrative costs, and fundraising businesses that operate nonprofit fund accounting journal entries profitable gain, not-for-profit ( NFP ) entities no! That is where fund tracking comes in.For example a church decides to money. Recordkeeping requirements are of paramount importance purchase of equipment restrictions should be made the! Bookkeeping and accounting process, budgeted for, and medical benefits change in assets! Fica ) taxes are funds for the same amount profit organization debit will the. Affect regular government operations and medical benefits regular government operations 5 hours a Month do. Sure purchases are ordered, budgeted for, and shows the financial statements are released their contributions to nonprofits payable! Requirements are of paramount importance different, so be patient when submitting your.. Be made whenever the financial statements because interfund are funds for the same amount expenses for each individual.! That your organization would have had to pay another accountant to do some accounting work that your organization is at!
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