Reimbursement Codes
Listed below is an annotated chart of accounts that contains the codes you can use when requesting reimbursement from the UUMA. If you are having trouble finding the code you need please contact our acting UUMA Bookkeeper. If requesting an honorarium please be sure to only use a line item that includes honorarium in the description.
| ACCOUNT | NAME: DESCRIPTION |
| 2200 | Other Current Liabilities: Expenses incurred in June paid in July (Uncategorized) |
| 2200A | June Event Costs |
| 2200B | June Worship Collections |
| 2200D | Staffing Costs |
| 2200E | Endowment Contributions |
| 2201 | Deferred Income: Income received in June for next FY (Uncategorized) |
| 2201A | Prepaid Dues |
| 2201D | Institute Income & Deposits |
| 2201E | Chapter Funds Held |
| Income | |
| 4100 | Membership Dues: Active Members (Candidate/Aspirant/Parish/Community) Dues. Any contributions made to the General Fund are directed here. |
| 4200 | Other Income |
| 4201 | Interest: From General Savings and Money Market Accounts. Does not include earnings from funds held in the UUCEF (Endowment Funds) |
| 4202 | Publications: Sales of “things” – Swag, Books, Etc. |
| 4203 | Services: Sales of discount services for members: Currently Zoom Accounts |
| 4204 | Misc Income: Usually used to store any ‘pass through’ money or non-designated donations. Pass Through events balanced by Misc Expenses |
| 4300 | UUMA Program Fees |
| 4301 | Online Education: On Demand courses sold through UUMA hosted on LearnDash (UU University) |
| 4302 | Coaching: Coaching Fees Collected |
| 4303 | UUMA Webinars: Programs Sold through the UUMA hosted on Zoom |
| 4304 | Outside Webinars: Programs where presenter receives most of income (admin fee included here). Balanced by 5202 B |
| 4305 | Other Programs: Programs that do not fit into the above categories |
| 4310 | Ministry Days: Registration Fees |
| 4320 | Institute for the Learning Ministry: Registration Fees |
| 4330 | MFN UUA Contributions: Annual UUA Contribution to support MFN |
| 4400 | Scholarship Fund Donations |
| 4410 | Sustainability Fund Donations |
| 4420 | Spiritual Directors Fund Donations |
| 4450 | Life Member and Other Donations |
| 4460 | Pass Through Donations: Donations received on behalf of partner group |
| 4600 | Event Worship Collections |
| 4601 | Worship Collections:25/50 Worship Collection |
| 4602 | Worship Collections: Secondary June Collection |
| 4603 | Worship Collections: Institute Worship Collection |
| 4700 | Grant Money Received: Any monies received (usually from UUA) that do not fit below |
| 4710 | Accountability Grant Support: Received from non POTE/UUFP (usually UUA Contribution to a Shared Program) |
| 4711 | Accountability Grant Support: UUFP Awards |
| 4712 | Accountability Grant Support: POTE Awards |
| 4720 | ARAOM Grant Support: Received from non POTE/UUFP (usually UUA Contribution to a Shared Program) |
| 4721 | ARAOM Grant Support: UUFP Awards |
| 4722 | ARAOM Grant Support: POTE Awards |
| 4730 | Lifelong Learning Grant Support: Received from non POTE/UUFP (usually UUA Contribution to a Shared Program) |
| 4731 | Lifelong Learning Grant Support: UUFP Awards |
| 4732 | Lifelong Learning Grant Support: POTE Contributions |
| 4740 | Support Systems Grants: Received from non POTE/UUFP (usually UUA Contribution to a Shared Program) |
| 4741 | Support Systems Grants: UUFP Awards |
| 4742 | Support Systems Grants: POTE Awards |
| 4800 | Endowment Income |
| 4801 | Endowment Income: Endowment Cash Contributions |
| 4803 | Endowment Income: Endowment Investment Income – Realized |
| 4850 | Unrestricted Endowment Income |
| 4853 | Unrestricted Endowment Income: Unrestricted Endowment – Realized |
| 4870 | American Century Investment Income |
| Expenses | |
| 5100 | Leadership |
| 5103 | UUMA Sermon Awards: Contribution to annual UUMA co-sponsored sermon awards. On hold since pandemic |
| 5104 | Int’l Collegiality: Expenses related to travel to the UK for the Ministerial Fellowship or other International Events (prior approval needed) |
| 5105 | Collaborative Outreach |
| 5105A | Retired Members (UURMaPA): Annual subsidy to UURMaPA and projects related to the support of our retired members |
| 5105B | Community Ministers: Projects supporting/advancing Community Ministry. Examples include: CM Retreat, CM Resource Handbook. No Honorariums. |
| 5105C | Religious Professionals: Projects supporting our partner associations. Includes attendance at LREDA Fall Con, AUUMM Conference. Not for staff memberships in these associations. |
| 5106 | General Assembly: Expenses related to the GA booth, Ad, etc. Not for GA registrations or reimbursements. |
| 5200 | Lifelong Learning & Growth |
| 5202 | Lifelong Learning Programs |
| 5202A | Consultant Honorarium: Honorarium for any consultants contracted for UUMA hosted webinars. Not for pass-through contracts |
| 5202B | Outside Webinar Consultant Honorarium: Honorarium for pass-through contracts (consultant gets a per-attendee rate) |
| 5202C | General Program Costs: General costs for Lifelong Learning. Video Editing, Books, Support Materials, etc. No Honorariums |
| 5203 | Institute for the Learning Ministry |
| 5203A | Administrative Expenses: Honorarium for temp staff (no reimbursements) |
| 5203B | Accommodation Worship & Seminar: Hotel costs for Temp Staff |
| 5203C | Accommodations: Hotel costs for participants |
| 5203D | Snacks & Catering: Onsite & Offsite food |
| 5203E | Audio Visual: Costs for contracted AV (includes costs for vitural) No Honorariums |
| 5203F | Breakout Rooms: Room Rental Fees |
| 5203G | Program Presenters/Facilitators: Honorariums |
| 5203H | Program/Worship Supplies |
| 5203I | Worship Leaders: Honoraria |
| 5203J | Worship Supplies |
| 5203K | Music: Honorariums and other costs. |
| 5203L | Marketing/Give Aways: Swag, etc |
| 5203M | Travel Expenses: For staff and presenters |
| 5203N | Registration Refunds |
| 5203O | Family Care |
| 5203P | Miscellaneous |
| 5204 | Coaching |
| 5204A | Coaching Development: resources to expand programming (No Honorarium) |
| 5204B | Coaching Program: General Costs |
| 5204C | Coaching Honorarium: Annual Honorarium for coaches (Include outside consultants) |
| 5300 | Dismantle Systems of Racism & Oppression: ARAOM Work appears throughout this budget. This line can be used to supplement that work and for initiaves created to advance ARAOM. Additionally can be used to support Identity Chapters and Board COM Working Group (as a secondary source) |
| 5302 | ARAOM Programs: General Costs: No Honorarium |
| 5302A | ARAOM Programs: Honorarium paid to consultants and/or presenters |
| 5400 | Member Support Systems |
| 5401 | Support Systems & Programs: Expenses for programs provided but our Good Offices Programming, General and Special Support Initives. (Ex: CM Retreat, Good Offices Training, etc) |
| 5401A | Support Programs Development: mostly development of new support programs (often GO work) |
| 5401B | Support Consultant Honorarium: Honorarium for Chaplains, Covenant/Care Team, Good Offices Support Team, etc) |
| 5402 | Chapter Support: Support to chapters outside of subsidies (mostly Identity Based Chapters) No Honorarium |
| 5402A | Chapter Subsidy: One subsidy per chapter, per year. Must meet requirements of submitting chapter meeting dates, leadership, accessibility standards, and connection to continental. No Honorarium |
| 5402C | Chapter Support Honorarium: Honorarium for the above support programs |
| 5404 | Ministry Days Expenses |
| 5404A | MD Audio Visual: Costs for contracted AV (includes costs for vitural) No Honorariums |
| 5404B | MD Site/Aesthetics: Stagging, Flowers, Site Visit, entertainment. No Honorarium |
| 5404C | MD Catering: Onsite and Offsite Food |
| 5404D | MD Program: General Costs for program (worship supplies, swag, etc) |
| 5404DD | MD Program Honorarium: Presenter Costs |
| 5404E | MD Registration: Costs for onsite registration |
| 5404G | MD Support Staff: Honoariums for temp staff |
| 5405 | Ministerial Formation Network |
| 5405A | MFN Development: costs to explore new programming. Wellsprings. No Honorarium |
| 5405B | MFN Staffing: Yearly Honorarium for VA, DG Leaders, etc. Also consultant Honorarium |
| 5405C | MFN Non Chapter Based Program: All program costs, also scholarship support for UUMA events (no longer chapter based) |
| 5405CA | MFN Non Chapter Based Travel: Travel Reimbursement for Participants & Leaders |
| 5405CB | MFN Non Chapter Based Food & Lodging: Onsite retreat costs |
| 5405CC | MFN Non Chapter Based Meeting Support: General retreat costs |
| 5405CD | MFN Non Chapter Based Honorarium: Honorarium for retreat presenters. Consultant Honorarium |
| 5406 | Mentoring |
| 5406B | Mentoring Program Development |
| 5406C | Mentoring Consultant Honorarium |
| 5407 | Ministerial Discretionary Fund: ET discretionary funds |
| 5500 | Guidelines & Accountability |
| 5501 | Good Offices Coordinating Team |
| 5501A | GOCT Meetings |
| 5501B | GOCT Program Development |
| 5501C | GOCT Consultant Honorarium: Good Offices Coordinating Team Honorarium |
| 5502 | Guidelines Committee |
| 5502A | Guidelines Committee Meetings: Funds to support meeting of a guidelines team (when charged by the board) |
| 5502B | Guidelines Program Development: Costs to support the study of a guidelines propsal |
| 5502C | Guidelines Consultant Costs: Honorariums to support guideline work |
| 5503 | Accountability Systems |
| 5503B | Program Development: funds to support development of accountability systems (ex; Shared Ethics Panel) |
| 5503C | Consultant Honorarium: Honorarium for any consultants contracted for accountabiility Systems |
| 5600 | Governance & Operations |
| 5601 | Board Meetings |
| 5601A | BOT – First Meeting: Travel/Housing/Catering for first meeting of the board. No Honoariums |
| 5601B | BOT – Second Meeting: Travel/Housing/Catering for second meeting of the board. No Honorariums. Current budget supports 2 meetings (First & June). |
| 5601C | BOT – June Meeting: Travel/Housing/Catering for June meeting of the board. No Honoariums |
| 5601D | BOT – Other Meetings / Consultant Costs: Honorariums here |
| 5601E | BOT – Family Care |
| 5601F | President’s Travel Expenses: Support any additional travel the president may incur for UUMA work |
| 5602 | Board Committees |
| 5602A | Nominating Committee: Helps support NomCom work at Minsitry Days |
| 5602B | Leadership Development: to support committees formed by board |
| 5603 | Bonding/Insurance/Legal: DNO, Crime, Cyber Insurance, Legal Retainer |
| 5604 | Financial Review / Audit |
| 5605 | Bookkeeping: No reimbursements |
| 5610 | Fundraising |
| 5611 | Event Scholarships Given |
| 5612 | Program Scholarships Given |
| 5613 | Spiritual Direction Grants |
| 5614 | Worship Collection Disbursements |
| 5615 | Sustainability Fund Disbursements |
| 5620 | General & Administrative |
| 5621 | Payroll Expenses: Cost to process payroll (Paychex) |
| 5622 | Bank/Credit Card Fees |
| 5622A | Bank Fees: returned check, transfer fees, etc. |
| 5622B | CC Percentage Fees: Stripe per transaction assigned directly by Acodei |
| 5622C | PayPal Percentage Fees: Downloaded and assigned from Paypal |
| 5622E | Processing Admin Costs: Monthly Fees (Acodei, Stripe, etc.) |
| 5623 | Office Storage Reimbursement: Reimbursement for Office Space/Storage |
| 5624 | Misc Expense: used to balance out Misc Income when appropriate. |
| 5700 | Office Expenses & Publications/Web |
| 5700A | Postage: Stamps.com monthly fee and postage refill. Employee stamps and general mailing costs. Fedex & Click2Mail charges should be billed to specific program line |
| 5700B | Telephone: Zoom Telephone Charges |
| 5700C | Office Supplies: Toner, Paper, Ink, mailing supplies, etc. |
| 5700D | Office Publications: Feb/May Packets and Exec Support |
| 5700E | Office Technology/Subscriptions: Purchase computers for staff. Office subscriptions such as Canva, Vimeo, Asana, etc (approval needed) |
| 5700F | Membership Supplies: Renewals, Cards, New Member Packets |
| 5700G | Membership Services: Zoom, Email, etc. |
| 5700H | Web Maintenance: Arcstone Charges (hosting, app, and maintenance) |
| 5700I | Publications Other: Webpage development (special projects) |
| 5710 | Staff Salary & Housing |
| 5710A | Director of Operations & Finance Salary |
| 5710B | Director of Ministries & Programs Salary |
| 5710C | Lifelong Learning Manager Salary |
| 5710D | Program Admin Salary |
| 5710E | Membership Admin Salary |
| 5710F | Intern Salary |
| 5710G | MFN Program Manager Salary |
| 5720 | Staff Benefits |
| 5720A | Group Life Insurance: paid by employer 100% |
| 5720B | Retirement Contributions: paid by employer 10% Salary |
| 5720C | Employee Insurances (Disability/Dental): Disability paid by employer 100% / Dental paid by employee 100% |
| 5720D | Health Insurance: 80% paid by employer |
| 5720E | Employer SS/Medicare Contributions: Paid to Government or to Employee (in lieu of FICA for Clergy) |
| 5730 | Staff Support: Use this line for misc support (Ex: group gifts) |
| 5730A | Dir. of Ministries & Programs Prof. Expenses |
| 5730B | Dir. of Operations & Finance Prof. Expenses |
| 5730C | Lifelong Learning Manager Prof. Expenses |
| 5730D | Membership Admin Prof. Expenses |
| 5730E | Intern Prof. Expenses |
| 5730G | Program Admin Prof. Expenses |
| 5730H | Staff Consultant: Honorarium for ET Coach |
| 5730I | Staff Meetings: Support for annual gathering of staff. No honoariums |
| 5730J | Staff Leave Support: Honorariums for temp staff during leaves. |
| 5730K | Home Office Subsidies: Quarterly subsidies for all staff |
| 5730L | MFN Program Manager Prof. Expenses |