General Ledger Coding Training Last Updated 022613 CLICK

General Ledger Coding Training Last Updated: 02/26/13 CLICK HERE TO BEGIN OR If you are resuming or returning to reference a section click this button Returning Visit GL Coding Training

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Important Notice We are working to improve our general ledger. • Any changes to the general ledger will be published in PAC Tips newsletter. • This presentation will be updated accordingly. CLICK HERE for the GL Account Code Glossary 1/20/2022 GL Coding Training 3

Recent Account Code Updates The following account codes are inactive: • 15004–Inventory Stores: Please use 15003‐Inventory General • 15005–Inventory Cookbooks: Please use 15003‐Inventory General • 60030 -Books: Please use 60074‐Supplies/Equipment/Materials • 40030 -Books: Please use 40029‐Contributions • 60064 -Disaster Relief: Please use 60066‐Monetary Contributions • 60065 -Memorial: Please use 60066‐Monetary Contributions • 60095 -Materials: Please use 60074‐Supplies/Equipment/Materials • 60071 -Printed Material: Please use 60037‐Publications & Printing • 60072 -Printing & Copying: Please use 60037‐Publications & Printing • 60096 -Parking: Please use 60017‐Travel & Parking The following account codes have been updated: • 60066 -Special Causes: Renamed to Monetary Contributions • 60074 -Supplies: Renamed to Supplies/Equipment/Materials • 60037 -Publications: Renamed to Publications & Printing • 60017 -Travel: Renamed to Travel & Parking 1/20/2022 GL Coding Training 4

Introduction Thank you for your participation in the General Ledger (GL) Coding session. Today you will be learning about the Pioneers chart of accounts and transaction codes that make up our general ledger. 1/20/2022 GL Coding Training 5

Overview For returning visitors: You may click the return button next to a topic to resume at the beginning of that topic; otherwise, please click the arrow (lower left) to continue. Lesson 1 – General Ledger • Pioneers Units • Unit Numbers • Chart of Accounts • Income & Expense Lesson 1 – General Ledger • State Transaction Code • Project ID Code • 990 Transaction Code Lesson 2 – Coding Common Transactions • Charitable Projects & Programs • Fundraising • Administrative • Fellowship/Membership 1/20/2022 GL Coding Training 6

Lesson 1: Objectives After completing this lesson you will: ü Understand unit numbers and how they are used; ü Understand how the chart of accounts is used and why it is important; ü Understand how transaction codes are used and why they are important. 1/20/2022 GL Coding Training 7

Lesson 1: General Ledger Ø Ø Ø A general ledger is an accounting record that uses double‐ entry bookkeeping. Double‐entry bookkeeping is a process where each transaction is recorded twice (with a Debit and a Credit); which helps ensure accuracy in the record. Debits and credits are recorded using account codes from the chart of accounts. We also use transaction codes to help us organize the account codes for additional detail: 1. 2. 3. 1/20/2022 State Code Project ID Code 990 Code GL Coding Training 8

Lesson 1: General Ledger Who? Unit Numbers Who’s money is it? What? Project ID Codes What is the money for? Where? State Codes Where was the money spent/received? Why? 990 Codes Why was the money spent/received? How? Income/Expense How was the money spent/received? Account Codes 1/20/2022 GL Coding Training 9

Lesson 1: IRS Status • Telecom. Pioneers is a 501(c)(3) non‐profit corporation; tax identification number (TIN) 16‐ 1634095. • All Regions, Chapters, Councils, and Clubs operate under Telecom. Pioneers TIN 16‐ 1634095 CLICK HERE for the Pioneers Financial Practices 1/20/2022 GL Coding Training 10

Lesson 1: Pioneers Units Prior to 2012, Pioneers was sponsored by phone companies in the U. S. and Canada: 1/20/2022 GL Coding Training 11

Lesson 1: Pioneers Units The Chapters are divided into groups based on their former sponsor company called Regions: • AT&T Region • Century. Link Region • Verizon Region • Fair. Point Region • Frontier Region The New Outlook Region is a group of chapters that did not have a sponsor. 1/20/2022 GL Coding Training 12

Lesson 1: Pioneers Units • In 2012 Telecom. Pioneers became a self sustaining organization that would no longer be funded by the sponsoring companies. • These companies are now referred to as Affiliates, but the Chapters are still grouped into the same Regions as their affiliate company. 1/20/2022 GL Coding Training 13

Lesson 1: Pioneers Units Ø Within each Region the membership is organized into various Chapters. Ø Within a Chapter, the membership may also be organized into Councils. Ø Within a Council, the membership may also be organized into smaller Clubs. Chapters, councils, and clubs are usually formed based on membership and geographic needs. 1/20/2022 GL Coding Training 14

Lesson 1: Pioneers Units • When referring to the collective Regions, Chapters, Councils and Clubs we use the term Pioneers Units. • A Pioneers Unit may be a Region, a Chapter, a Council or a Club. 1/20/2022 GL Coding Training 15

Lesson 1: Unit Numbers Pioneers Units have a number that is used to identify them. Ø A Chapter number is determined by the order in which their charter was formed. Ø A Council or Club number is determined by the next available number in our accounting records. 1/20/2022 GL Coding Training 16

Lesson 1: Organization Chart Telecom. Pioneers Headquarters (HQ) TIN 16 -1634095 HQ Finance Dept. Pioneers Accounting Centers HQ Marketing/IT Region Accounts Chapter Accounts Councils Clubs 1/20/2022 GL Coding Training 17

Lesson 1: Unit Numbers Within our accounting software, Pioneers Units are classified into funds, and each fund is assigned a restriction by its starting number. 1 - Unrestricted 2 - Temporarily Restricted 3 - Permanently Restricted 1/20/2022 GL Coding Training 18

Lesson 1: Unit Numbers 1 Unrestricted: The general fund where the money can be spent, as needed, to meet the 65% Rule and 35% Rule. 2 Temporarily Restricted: Money that is assigned by a donor to a specific project, program or cause; i. e. donor directed. 100% of the funds must be spent how the donor assigned. 3 Permanently Restricted: Usually a core amount that is legally restricted by a donor to remain principle in order to generate interest or dividends. 1/20/2022 GL Coding Training 19

Lesson 1: Unit Numbers Ø A fund is a unit number that is made up of a restriction, chapter and sub‐unit. Restriction + Chapter + Council/Club Ø These Pioneers Unit Numbers are a unique number used to identify the group and build reports. 1/20/2022 GL Coding Training 20

Restriction + Chapter + Council/Club Chapter Unit Name Restriction Unit Number William J Denver 20 Chapter None 1020100 William J Denver 20 Newport Club None 1020800 Washington 30 Scholarships Temporary 2030100 South Texas 64 Perpetual Fund 3064600 1/20/2022 Permanent GL Coding Training 21

Lesson 1: Pioneers Units 1/20/2022 GL Coding Training 22

Lesson 1: Chart of Accounts Is… • …a set of numerical codes that categorize how money is spent or received. • …the codes help organize financial information into categories like assets, liabilities, income, expenses, etc. 1/20/2022 GL Coding Training 23

Lesson 1: Chart of Accounts By organizing our financial transactions into codes we are able to: ü Report our financial standing to government entities; i. e. IRS and State; ü Plan and budget our activities and projects; ü Monitor our budgets; ü Report our financial position to donors. 1/20/2022 GL Coding Training 24

Lesson 1: Chart of Accounts Assets are items that are cash or have cash value: • Bank accounts • Inventories Liabilities are money that is owed: • Sales Taxes • Use Taxes Net Assets is the overall value or worth of the unit; the difference between Assets minus Liabilities. 1/20/2022 GL Coding Training 25

Lesson 1: Chart of Accounts Income or Revenue accounts are used to demonstrate how money is received; e. g. : • Fundraising • Membership Dues • Contributions Expense accounts are used to demonstrate how money is being spent; e. g. : • Supplies • Monetary Donations Net Income is the total profit or loss for a period of time; the difference between the income received minus the expenses. 1/20/2022 GL Coding Training 26

Lesson 1: Chart of Accounts Assets, liabilities, income, and expenses can be identified by their starting numbers or series: Assets: 11000‐ 15999 Liabilities: 20000‐ 29999 Income: 40000‐ 49999 Sales Income: 49000‐ 49999 Sales Expenses: 55000‐ 55999 Expenses: 60000‐ 69999 CLICK HERE for the GL Account Code Glossary 1/20/2022 GL Coding Training 27

Lesson 1: Income & Expense (I&E) Accounts For coding TPF 1 vouchers: Deposits always start with a Sales Expenses always start with a 1/20/2022 GL Coding Training 28

Lesson 1: Income & Expense (I&E) Accounts With some exceptions, I&E accounts are usually matching sets: 40022 40019 Meals for members/volunteers 60022 Registration Fees 60019 40020 Recognition/Gifts 1/20/2022 60020 GL Coding Training 29

Lesson 1: Account Number Quiz 1/20/2022 GL Coding Training 30

Lesson 1: State Transaction Code Each U. S. State requires Telecom. Pioneers to: Ø Be registered to do business in the state (Secretary of State); Ø File State Income Returns; Ø Obtain various fundraising licensing (resale, gaming, etc. ) 1/20/2022 GL Coding Training 31

Lesson 1: State Transaction Code… • …represents the U. S. State where the transaction was incurred or where the product is being shipped to; most of the time this will be the state in which your Unit resides. • …is needed in order to file state income returns and when applying for, or renewing, various state licensing. • …should only change if you are traveling or shipping a product out‐of‐state. 1/20/2022 GL Coding Training 32

Lesson 1: State Transaction Code Example 1: 1. A Georgia Pioneer places an online order for books. 2. The vendor is located in Washington, but the books are being shipped to Georgia. 3. The state code on the TPF 1 should be GA (where the final product ended up). 1/20/2022 GL Coding Training 33

Lesson 1: State Transaction Code Example 2: 1. An Oregon Pioneer traveled to Massachusetts for a Pioneers meeting. 2. Their plane ticket was purchased in Oregon, but the hotel and food were purchased in Massachusetts. 3. The state code for the plane ticket purchase should be OR. 4. The state code for the hotel and food should be MA. 1/20/2022 GL Coding Training 34

Lesson 1: Project ID Codes… • …are acronyms, or one word descriptions, used to assign I&E accounts to specific events, activities or projects. • …enable the PAC to provide (upon request) financial reporting per event, activity or project. • …enable Pioneers Units to have better planning and budgeting for their activities. CLICK HERE for a listing of Project ID Codes 1/20/2022 GL Coding Training 35

Lesson 1: Project ID Codes Prior to the 2010 software conversion, if a TPF 1 was submitted to reimburse Hug‐A‐Bear expenses as follows: • Stuffing & Fabric ($20) • Parking @ the workshop ($5) • Shipping for the bears ($10) All of these items were previously recorded under 6053 -Health & Human Services If, at any time, someone requested how much was spent shipping Hug‐A‐Bears, it was not possible to retrieve that information. 1/20/2022 GL Coding Training 36

Lesson 1: Project ID Codes Now, if a TPF 1 is submitted we use I&E accounts to show the money was spent, and the Project ID to show what the money was spent on: Project ID = hab (Hug‐A‐Bears) • Stuffing & Fabric ($20) – 60074 Supplies/Equipment/Materials • Parking @ the workshop ($5) – 60017 Travel & Parking • Shipping for the bears ($10) – 60070 Postage & Shipping 1/20/2022 GL Coding Training 37

Lesson 1: Project ID Codes 1/20/2022 GL Coding Training 38

Lesson 1: 990 Transaction Code Though we are exempt from federal income taxes as a 501 c 3, we are still required to file an annual return with the Internal Revenue Service (IRS). Since we are a charitable organization, the IRS requires the completion of the Return of Organization Exempt From Income Tax Form 990 1/20/2022 GL Coding Training 39

Lesson 1: 990 Transaction Code On the IRS Form 990 we report how much we spent and received on: ü Fundraising ü Charitable Projects and Programs ü Administration CLICK HERE for Pioneers Financial Practices 1/20/2022 GL Coding Training 40

Lesson 1: 990 Transaction Code Fundraising (Fund. ) – Any activity undertaken to generate revenue; used to augment membership dues and sponsor support. Examples: Ø Golf Tournament, Bowl‐A‐Thons, etc. Ø Gaming (raffles, lotteries, bingo) Ø Stores Ø Sales (candy, nuts, calendars, cookbooks, etc. ) Ø Vendor Sales (commission arrangements, etc. ) 1/20/2022 GL Coding Training 41

Lesson 1: 990 Transaction Code G&A General/Administrative (G&A) – Sources of income or expenses not related to an activity undertaken to general revenue; i. e. transactions needed in order to conduct business. Examples: Ø Bank Interest/Service Charges Ø Membership Dues Ø Membership Retention (luncheons, picnics, social gatherings, etc. ) Ø Unsolicited & Unspecified Donations 1/20/2022 GL Coding Training 42

Lesson 1: 990 Transaction Code P&P Projects & Programs (P&P) – A charitable activity that meets the Pioneers' mission, and the Wise Giving Alliance Standards for charitable activity. A project is a short term goal with an end date; a program is a long term goal without an end date. Examples: Ø Donor Restricted Contributions specific to a project, program or cause. Ø Any charitable project for educational, environmental, life enrichment, military, health, or human services. 1/20/2022 GL Coding Training 43

Lesson 1: 990 Transaction Code 1/20/2022 GL Coding Training 44

Lesson 1: Wrap‐Up • Unit Numbers: Please include your unit number on any correspondence to help ensure your Pioneers Units’ transactions are recorded correctly. • I&E Accounts: Budgets are created and monitored based on these numbers. These numbers are used to report our financial position to donors and government entities. • State Transaction Code: Where the transaction was incurred, or where the product was shipped to. The state code is used to file state income returns and apply for (or renew) various licenses for the Pioneers Units to conduct fundraisers in their local area. 1/20/2022 GL Coding Training 45

Lesson 1: Wrap‐Up • Project ID Codes: Enables us to provide detailed financial reports for specific events, activities or projects; which can be helpful for budgeting and planning. • 990 Transaction Codes: Allows us to organize financial data for the IRS Form 990, the 65% Rule and the 35% Rule. CLICK HERE for the Pioneers Financial Practices 1/20/2022 GL Coding Training 46

Lesson 2: Objectives After completing this lesson you will: ü Identify the appropriate income/expense code for common transactions; ü Identify the appropriate Project ID code for common transactions; ü Identify the appropriate 990 code for common transactions. 1/20/2022 GL Coding Training 47

Lesson 2: Coding Examples • The following examples are based on our most frequently processed transactions. • Please refer to the Pioneers Project ID listing and the Account Code Glossary to verify the best coding options for your specific activities, • Or contact your Chapter Treasurer for assistance. 1/20/2022 GL Coding Training 48

Lesson 2: Coding Charitable Projects & Programs The following are the 5 most common charitable transactions: 1. For the Military & Veterans 2. For the Challenged or Disabled 3. Holiday Projects 4. Educational Projects 5. Sewing/Knitting Projects 1/20/2022 GL Coding Training 49

Lesson 2: Military & Veteran Projects Charitable activities that support the military and veterans. Project ID: mility • Military Care Packages • USO • Socks for Soldiers • Operation Shoebox 1/20/2022 Project ID: vet • Veterans Nursing Home • Honor Flight • Wreaths Across America • Veterans Administration (VA) GL Coding Training 50

Lesson 2: Example Military Boxes Description Account Code 6=Expense Project ID 990 Purchase toiletries, clothing, snacks, etc. 60074‐Supplies/Equipment/Materials mility P&P Shipping boxes overseas 60070‐Postage/Shipping mility P&P Parking at collection site/workshop 60017‐Travel & Parking mility P&P Mileage to deliver boxes to Post Office 60069‐Mileage mility P&P Funds donation to Soldiers’ Angels 60066‐Monetary Donations mility P&P Description Account Code Project ID 990 4=Income Received donor directed contribution 40029‐Contribution mility P&P Golf Tournament for military causes 40025‐Fundraising golf Fund 1/20/2022 GL Coding Training 51

Lesson 2: Example Veterans Nursing Home Description Account Code 6=Expense Project ID 990 Yarn for lap robes to be given to vets 60074‐Supplies/Equipment/Materials vet P&P Refreshments/Snacks 60074‐Supplies/Equipment/Materials vet P&P Prizes for bingo games 60097‐Prizes/Giveaways vet P&P Mileage to deliver robes/blankets 60069‐Mileage vet P&P Funds donated to Honor Flight 60066‐Monetary Donations vet P&P Description Account Code 4=Income Project ID 990 Received donor directed contribution 40029‐Contribution vet P&P Raffle for veterans causes raffle Fund 1/20/2022 40025‐Fundraising GL Coding Training 52

Lesson 2: Projects for Challenged/Disabled Charitable activities for individuals with physical or mental disabilities. The following are a few of the project ID examples: Project ID: pcd • Special Olympics • Special Kids Rodeo • Autism Speaks • Cerebral Palsy 1/20/2022 Project ID: gdftb • Pilot Dogs, Inc. • Guide Dogs • Epilepsy Dogs GL Coding Training Project ID: ramp • Wheelchair Access ramps Project ID: beep • Beep Baseball • Beeping Easter Eggs 53

Lesson 2: Example Special Olympics Description Account Code 6=Expense Project 990 ID Refreshments for Tent Town 60074‐Supplies/Equipment/Materials pcd P&P Donation to Special Olympics 60066‐Monetary Donations pcd P&P Mileage for volunteer workers 60069‐Mileage pcd P&P Parking at event 60017‐Travel & Parking pcd P&P Description Account Code 4=Income Received donor directed contribution 40029‐Contribution Candy Sale for projects for the disabled 49002–Fundraising Sales Taxable 49003‐Fundraising Sales Non‐taxable 1/20/2022 GL Coding Training Project 990 ID pcd P&P cnf Fund 54

Lesson 2: Example Ramp Project Description Account Code 6=Expense Project 990 ID Paint Brushes/Tools 60074‐Supplies/Equipment/Materials ramp P&P White Paint 60074‐Supplies/Equipment/Materials ramp P&P Building Materials (wood, nails, etc. ) 60074‐Supplies/Equipment/Materials ramp P&P Contractor to build ramp 60053–Professional Fees & Consulting ramp P&P Description Account Code 4=Income Received donor directed contribution 40029‐Contribution 1/20/2022 GL Coding Training Project 990 ID ramp P&P 55

Lesson 2: Holiday Projects Charitable activities specifically done for a calendar holiday (If the projects are continuous during the year another Project ID may be more appropriate): Project ID: holidy • Adopt a Family • Mothers Day/Fathers Day Nursing Home • Easter Baskets • Valentine’s Day Dance 1/20/2022 Project ID: beep • Beeping Easter Eggs GL Coding Training 56

Lesson 2: Examples for Various Holiday Projects Description Account Code 6=Expense Project 990 ID Beeping Eggs and/or Easter Baskets 60074‐Supplies/Equipment/Materials beep P&P Baskets for children’s Easter party 60074‐Supplies/Equipment/Materials beep P&P Candy Nursing Home Halloween Party 60074‐Supplies/Equipment/Materials holidy P&P Monetary Donation Adopt A Family holidy P&P Description 60066‐Monetary Donations Account Code 4=Income Project 990 ID Received donor directed contribution 40029‐Contribution holidy P&P Holiday Basket Sale 49002–Fundraising Sales Taxable Or 49003‐Fundraising Sales Non‐taxable msf Fund 1/20/2022 GL Coding Training 57

Lesson 2: Educational Projects Charitable activities for an educational purpose. The following are a few of the project examples: Project ID: dp Project ID: litacp Project ID: ssp • A charitable organization that provides dictionaries and thesauruses to schools • Books for Libraries or schools • Summer reading programs • School supplies notebooks, pencils, crayons, etc. 1/20/2022 Project ID: sep • Computers, gym equipment, desks GL Coding Training 58

Lesson 2: Examples for Various Educational Projects Description Account Code 6=Expense Project 990 ID Dictionaries for ABC Elementary School 60074‐Supplies/Equipment/Materials dp P&P Purchase books for library 60074‐Supplies/Equipment/Materials litacp P&P School Supply Drive 60074‐Supplies/Equipment/Materials ssp P&P Monetary Donation to School Computer Lab 60066‐Monetary Contributions Description Account Code 4=Income sep P&P Project 990 ID Received donor directed contribution 40029‐Contribution varies P&P Cookie sale for backpacks 49002–Fundraising Sales Taxable 49003‐Fundraising Sales Non‐taxable bakef Fund 1/20/2022 GL Coding Training 59

Lesson 2: Sewing/Knitting Projects Items that are handmade from sewing, knitting, or crocheting to be given away for various charitable causes. The following are a few of the project examples: Project ID: hab • Hug‐A‐Bears Project ID: hp • Heart Pillows 1/20/2022 Project ID: bskp • Lap Robes • Blankets • Hats/Scarves/Mittens GL Coding Training 60

Lesson 2: Examples for Various Sewing/Knitting Projects Description Account Code 6=Expense Stuffing/Fabric for Bears Project 990 ID 60074‐Supplies/Equipment/Materials hab P&P Sewing Machine or Scissors for heart pillows 60074‐Supplies/Equipment/Materials hp P&P Yarn for blankets 60074‐Supplies/Equipment/Materials bskp P&P Meals for hug‐a‐bear volunteers 60022 – Meals P&P Description Account Code 4=Income Received donor directed contribution 1/20/2022 40029‐Contribution GL Coding Training hab Project 990 ID varies P&P 61

Lesson 2: Common Coding Mix‐Ups • Meals (60022) vs. Materials (60074) • Monetary Donations (60066) vs. Materials (60074) 1/20/2022 GL Coding Training 62

Meals (60022) vs. Materials (60074) • Meals 60022 is defined as food/refreshment items for volunteers or membership events. • Materials 60074 is defined as items needed to make, build, or create a product and the product is not for Pioneers use. Example: Purchase of non-perishable food items • If the food is for use at a luncheon or meeting these items are 60022‐Meals • If the food is for use in a food drive, soup kitchen, etc. , then these items are 60074‐Supplies/Equipment/Materials 1/20/2022 GL Coding Training 63

Donations (60066) vs. Materials (60074) For accounting purposes our definition of donation is to give funds to another organization. • When a donation check is given to another organization only the following account should be used: – 60066‐Monetary Donations If items are physically purchased and those items are to be given away, or used to make items that will be given away, then those purchases should be coded to 60074‐Supplies/Equipment/Materials. 1/20/2022 GL Coding Training 64

Lesson 2: Fundraising **Fundraising is an activity that has variable requirements that differ from one state to another which will affect some coding options. For more information: – Please refer to the Pioneers Financial Practices – Please notify your PAC Associate before beginning any new fundraising activity to ensure the appropriate licensing is in place. 1/20/2022 GL Coding Training 65

Lesson 2: Coding Fundraisers The following are the 5 most common fundraising transactions: 1. Pioneers Stores 2. Fundraising Sales 3. Golf Tournaments or Bowl‐A‐Thons 4. Vendor Sales 5. Gaming 1/20/2022 GL Coding Training 66

Lesson 2: Pioneers Stores • Pioneers Stores are currently considered solely a fundraising activity operated by volunteers. • A store’s purpose should be to raise funds to support Pioneers projects and programs within the chapter. 1/20/2022 GL Coding Training 67

Lesson 2: Example Pioneers Store Description Account Code 6=Expense Purchase merchandise for resale store Fund Purchase cleaning supplies for store 60074–Supplies/Equipment/Materials store Fund Parking for store volunteers store Fund Description 55045–Cost of Goods Project 990 ID 60017‐Travel & Parking Account Code 4=Income Project 990 ID Gross Store Sales **49004–Sales Store Non‐taxable store Fund Gross Store Sales **49005–Sales Store Taxable store Fund 1/20/2022 GL Coding Training 68

Lesson 2: Fundraising Sales Events Purchasing items for resale such as apparel, books, candy, nuts, etc. The following are a few of these event examples: Project ID: cnf • Candy sales • Nut sales Project ID: cookbf • Cookbook sales 1/20/2022 Project ID: gysf • Garage sales • Yard sales GL Coding Training Project ID: bsf • Book sales/Book fair Project ID: msf • Pioneers apparel • Manufactured goods 69

Lesson 2: Examples Various Fundraising Sales Events Description Account Code Project ID 990 Purchase candy or nuts for resale 55023–Purchase for Resale cnf Fund Cookbooks for resale 55023–Purchase for Resale cookbf Fund Baked goods for sale 55023–Purchase for Resale bakef Fund Project ID 990 6=Expense Description Account Code 4=Income Gross Sales **49002–Sales Fundraising Taxable Varies per event Fund Gross Sales **49003–Sales Fundraising Non‐Taxable Varies per event Fund 1/20/2022 GL Coding Training 70

Lesson 2: Coding Tournaments • Pioneers Unit sponsorship of golf, bass fishing and other sporting tournaments can be a good source of revenue. • Several insurance companies provide hole‐in‐one insurance. Bass fishing tournament organizers must ensure compliance with all fish and game regulations in the state where the event is held. • These tournaments should be held on an irregular basis, with chapter volunteers performing the work. 1/20/2022 GL Coding Training 71

Lesson 2: Example Golf Tournament Description Account Code 6=Expense Project ID 990 Venue Rental or “Green Fees” 60018–Rentals golf Fund Refreshments 60022–Meals golf Fund Trophies or Prizes 60097–Prizes/Giveaways golf Fund Description Account Code 4=Income Project ID 990 Registration Fees 40019–Registration golf Fund General fundraising 40025–Fundraising golf Fund 1/20/2022 GL Coding Training 72

Lesson 2: Vendor Sales • Many chapters receive permission from companies to conduct sales on company premises. At least 20% of the gross sales should go to Pioneering. • Sometimes chapters involve third parties to conduct these sales. The chapter must take care to insure that all vendor salespeople are accompanied by a Pioneer. The Pioneer that accompanies a vendor is responsible to see that the vendor complies with all company rules and regulations. • If the Pioneers group does not wish to be responsible for collecting and paying the sales taxes, it should consider a commission or royalty arrangement with the vendor to pay or collect these taxes. In this way the vendor is responsible for the sales taxes. 1/20/2022 GL Coding Training 73

Lesson 2: Example Vendor Sales Description Account Code Project ID 990 6=Expense Parking for “vendor sitter” 60017‐Travel & Parking vendor Fund Meals for “vendor sitter” 60022–Meals Fund Description Account Code vendor Project ID 990 4=Income Commission arrangement 1/20/2022 40025‐Fundraising GL Coding Training vendor Fund 74

Lesson 2: Gaming • Each state has specific laws and requirements for games of chance. • Gaming (gambling) activities require a license issued from the state. • A raffle (sweepstakes), lottery, or bingo are games of chance, and defined as gaming. • A drawing is not defined as gaming by the state. To be valid, a drawing must ensure that it does not have all three elements of a sweepstakes. It can have any two, but not all of them. 1/20/2022 GL Coding Training 75

Lesson 2: Gaming Raffles give away prizes purely on chance. They are winnings of luck; no element of skill comes in. A random winner is picked from the entries and offered a prize. Three elements define a raffle or sweepstakes. They are: 1) Prizes 2) Chance winners 3) Compensation; i. e. paying for the ticket 1/20/2022 GL Coding Training 76

Lesson 2: Example Various Gaming Description Account Code Project ID 990 6=Expense Roll of tickets 60074–Supplies/Equipment/Materials Cash and Non‐cash prizes 60097–Prizes/Giveaways Description Account Code raffle, lotto, bingo Fund Project ID 990 4=Income Entry fees 1/20/2022 40025‐Fundraising GL Coding Training raffle, lotto, bingo Fund 77

Lesson 2: Coding Administrative Activities The following are the 2 most common administrative transactions: 1. Postage/Office Supplies 2. Business Meetings 1/20/2022 GL Coding Training 78

Lesson 2: Administrative Activities • Project ID: admin • Office supplies • Postage/stamps (general use) 1/20/2022 Project ID: unit • Chapter, council, or club meeting Project ID: key • Committee meeting Project ID: group • Regional (all chapters) meeting GL Coding Training 79

Lesson 2: Example Various Administrative Activities Description Account Code 6=Expense Project ID 990 Purchase ink, toner, paper, etc. 60074 – Supplies/Equipment/Materials admin G&A Purchase stamps for general use 60070 – Postage & Shipping admin G&A Catering or meals for chapter meeting 60022 – Meals unit varies group varies Airfare, taxi, shuttle, etc. for Region meeting 60017 – Travel & Parking Description Account Code 4=Income Project ID 990 Meeting Registration 40019 – Registration varies G&A Meal Prepaid 40022 – Meals varies G&A 1/20/2022 GL Coding Training 80

Lesson 2: Coding Fellowship/Membership Events The following are the 3 most common fellowship/membership transactions: 1. Luncheons 2. Socials 3. Membership Retention 1/20/2022 GL Coding Training 81

Lesson 2: Luncheons A Pioneers fellowship event; usually in connection with a meeting or special occasion. Project ID: lunch • Member prepay for meals 1/20/2022 GL Coding Training 82

Lesson 2: Example for Luncheons Description Account Code 6=Expense Meal expense (catering or restaurant) 60022–Meals Project ID 990 lunch G&A Decorations or centerpieces 60074–Supplies/Equipment/Materials lunch G&A Flyers 60037‐Publications & Printing lunch G&A Door Prizes 60097–Prizes & Giveaways raffle, Fund bingo, lotto Description Account Code 4=Income Project ID 990 Gaming revenue 40025–Fundraising raffle, Fund bingo, lotto Member meal prepayment 40022–Meals lunch 1/20/2022 GL Coding Training G&A 83

Lesson 2: Socials A Pioneers fellowship event Project ID: social • • Picnics Barbeques Holiday dances Parties 1/20/2022 GL Coding Training 84

Lesson 2: Examples for Various Socials Description Account Code 6=Expense Meal expense (catering or restaurant) 60022–Meals Project ID 990 social G&A Decorations or centerpieces 60074–Supplies/Equipment/Materials social G&A Flyers 60037‐Publications & Printing social G&A Door Prizes (from Gaming) 60097–Prizes & Giveaways raffle, Fund bingo, lotto Description Account Code 4=Income Project ID 990 Gaming revenue 40025–Fundraising raffle, Fund bingo, lotto Member meal prepayment 40022–Meals social 1/20/2022 GL Coding Training G&A 85

Lesson 2: Membership Retention Efforts to retain existing members, show appreciation, and keep members enthusiastic about the Pioneers mission. Project ID: mr • Scrapbooks • Greeting/Sympathy Cards • Awards/Plaques 1/20/2022 GL Coding Training 86

Lesson 2: Coding Examples for Various Membership Retention Description Account Code 6=Expense Develop film/photos for scrapbook 60037‐Publications & Printing Project 990 ID mr G&A Paper and items for scrapbook 60074–Supplies/Equipment/Materials mr G&A Plaque for outgoing president 60020–Recognition/Gifts mr G&A Flowers for member 60020–Recognition/Gifts mr G&A Description Account Code 4=Income To purchase gifts 1/20/2022 40020–Recognition/Gifts GL Coding Training Project 990 ID mr G&A 87

Wrap‐Up • You are now familiar with the Pioneers General Ledger that you will use to plan and monitor the budget for your Unit. • In order to receive a certification for completing this session, please complete the questionnaire on the following page. • If the questionnaire is not completed your Unit will not receive credit for completing the GL Coding training portion of the finance training. 1/20/2022 GL Coding Training 88

GL Coding Training Certification • Due to a technical issue that is being investigated, this interactive page is still under construction. Please click the link below to complete the GL Certification Questionnaire. • After submitting the questionnaire, you will receive a confirmation email from a trainer within 3 business days. • You are ready to continue to the Finance Basics training session (ETA March 2013) to complete your Unit’s financial training requirement. CLICK HERE for the General Ledger Coding Certification Questionnaire 1/20/2022 GL Coding Training 89