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WPC Annotated Chart of Accounts (COA) as of 10.31.2024
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AccountsNotes
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Assets
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 Current Assets
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 Checking
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 100103 First Utah Bank CheckingPrimary WPC Checking
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 110103 First Utah (WPP) CheckingPreschool Checking
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 Savings
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 100105 UBS BSA Money Market Fund
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 Investments
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 100122 UBS Equity Account
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 100123 UBS Fixed Account
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 110105 UBS (WPP) Investment Account
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 Petty Cash
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 100108 Petty Cash
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 110220 Petty Cash (WPP)
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 Accounts Receivable
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 100120 Investment Return Recvble
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 100135 Property Tax Receivable
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 100180 Sales Tax Receivables
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 110180 Sales Tax Receivable (WPP)
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 110200 Accounts Receivable (WPP)
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 110225 Undeposited Payments (WPP)
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 110300 Due from WPC (WPP)
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 Fixed Assets
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 Building & Land
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 100140 Land and Improvements
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 100150 Building and Improvements
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 100155 Fleishman Shared Equity PositionShared Equity Agreement w/ Andrew Fleishman 2023
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 Equipment
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 100160 Furniture
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 100173 Other Equipment
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 110500 Furniture (WPP)
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 110510 Playground Equipment (WPP)
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Liabilities
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 Current Liabilities
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 Payroll Taxes Payable
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 200201 FICA WithholdingHolds employee portion of FICA WTH
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 200202 Federal Withholding TaxHolds employee portion of Federal Tax WTH
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 200203 State Withholding TaxHolds employee portion of State Tax WTH
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 200204 Medicare WithholdingHolds employee portion of Medicare WTH
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 Payroll Deductions
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 200208 Health Insurance Premiums WithheldHolds employee portion of health, dental or vision insurance withheld.
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 200211 Employee Retirement W/HHolds employee WTH amounts for Fidelity Retirement accounts.
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 200212 Employee Additional Benefits WTHOther BOP Employee WTH Benefits IE: Supplemental Death Benefit
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 200213 Employee FSA WTHHolds $Pretax Employee Flexible Spending Account funds
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 200215 Payroll Garnishments
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 Other Current Liabilities
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 200240 Prepaid PledgePledge payment for upcoming year.
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 200250 Prepaid Per CapitaPer Capita payment for upcoming year.
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 210235 Accounts Payable (WPP)
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 210240 Customer Dep Payable Current Yr (WPP)Pre-paid deposits for current program year.
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 210242 Customer Deposits Payable Next Yr (WPP)Prepaid deposits for next program year.
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 210245 Scholarships Payable (WPP)
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 210250 Temporary Payable Acct (WPP)
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 Credit Cards
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 200274 Visa I. Pak LeeStaff Credit Card Account
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 200277 Visa C. RainesStaff Credit Card Account
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 200278 Visa J. CrawfordStaff Credit Card Account
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 200279 Visa A. McInnisStaff Credit Card Account
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 210277 Visa C. Raines (WPP)Staff Credit Card Account
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 210280 Visa M. Anderson (WPP)Staff Credit Card Account
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 210281 Visa K. Plute (WPP)Staff Credit Card Account
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 Due To/From Accounts
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 200210 Preschool Payroll
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 200300 Due to Preschool
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 Long Term Liability
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 200400 Riekhof Manse Mortgage
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Net Assets
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 Unrestricted Net Assets
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 Normal Unrestricted Net Assets
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 202997 Unrealized Inv Gains/Losses
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 202998 Donated Capital
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 202999 WPC Net EquityGeneral Operating Fund - Sum of operating income and expense accounts
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 203999 Building Net Worth
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 Session Controlled Funds
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 In and Out Accounts
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 800499 Undesignated Memorial FundsUndesignated Funds transferred to/from named memorial accounts.
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 800508 CrossroadsCongregation makes donations & the money is given directly to Crossroads.
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 800519 General Assembly
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 800520 One Great Hour of SharingDonations for OGHS. PC(USA) designated disaster relief, feeding the hungry, & self-development of people. Session approval needed for offering.
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 800521 Peace and Global WitnessDonations for P & G Witness (disaster relief) PC(USA) Offering: Use for specific disasters GA specifies the need. Session approval needed.
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 800522 Christmas JoyDonations for Christmas Joy,PC(USA) Offering: Monetary assistance for retired clergy, church staff families, & Presb. ethnic minority education.
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 800524 PentecostDonations for Pentecost. PC(USA) Offering: For youth related programs of GA
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 800525 Alternative Gift MarketSpecial Offering (managed by Mission) Donations come In/Out. A project to help causes around the world. Usually offered around Christmas.
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 800526 Committee on Ministry
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 800527 Pass Through DonationsNondeductible pass through donations, usually for an individual.
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 800605 Highland High Support Center
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 Personnel
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 800620 Pastor Study LeaveFunds for Pastor study leave
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 800622 A/Pastor Study LeaveFunds for Assoc. Pastor study leave
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 800624 Continuing Ed Non Pastoral StaffStudy leave for Dir of Music, CM Dir, Youth Dir, Business Admin, Building Manager, Scout Liason
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 800645 Sabbatical Reimbursement FundFunds for pastor(s) sabbatical cost reimbursement.
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 800650 Staff AppreciationFunds for staff appreciation. Planned transfer to 400995 for 509110 exp accnt.
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 Building
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 800201 Capital ProjectsMajor equipment upgrades and building improvement projects, scheduled well in advance, beyond budgeted, maintenance expenses.
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 800203 Bldg Maint Fund InterestUnexpected, extraordinary and significant (typically above $1000) expenses for repair/replacement of failed equipment and building components. Should accrue beyond $15,000. Source of income: Bldg. Maint. Reserve Acct. # 800705.
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 800209 Building ContingencyTo replace depreciated, worn out ("End of Life") equipment and building components. Projects Repairs are planned for and typically cost below $1,000 each. Budgeted for and included in the planned transfer amount.
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 ERTF/SEEDS/WASATCH IN BLOOM
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 Plenty at Wasatch