Cohousing-L Mailing List: Re: Chart of Accounts for Cohousing HOA

[Sharon Villines (sharon]

> Milly Brown <mildredmbrown [at] gmail.com>
> 
> Does your HOA have a chart of accounts that it would be willing to share? 
> Skagit Commons is just organizing our HOA accounting.  We would be grateful
> for the opportunity to review some charts of accounts that have been in
> service for a few years.

Takoma Village Chart of Accounts in 2022

INCOME:
        Association Fees             
        Late Fee Income              
        Workshare Donation
        Guest Room Fee Income        
        Miscellaneous Income         
        Interest Income - Reserves
        Interest Income - Operating
        Transfer from Members’ Equity
        Electricity Credits
 
EXPENSES
 
-Contracted Services
        Exterminator Contract        
        Elevator Contract            
        Landscaping
        Refuse Removal               
        Snow Removal                 
        Sprinkler & Fire Alarm       
 
-Utilities
        Electric                     
        Gas                          
        Water & Sewer                
        Telephone                    
        Internet                     
        Web Services
        Satellite TV                 
 
-Repairs & Maintenance
        Building & Equipment         
        Floor Maintenance            
        Parking Gate Maintenance     
        Sump & Ejector Maintenance   
        HVAC Repairs                  
        Fire Alarm & Sprinkler Rep.  
        Elevator Repair              
        Janitorial Supplies          
        Landscaping Supplies         
        Plumbing                     
        Tools & Equipment            
 
-Community
        Miscellaneous Community      
        Community Events             
        Guest Room Supplies          
        Kitchen Supplies             
        Cohousing Membership         
        Common House Interior        
        Recreation Equipment         
        Resale Pod
 
-Administration
        Audit & Tax Preparation      
        Legal Fees                   
        Management Fees              
        Office Supplies & Expenses   
         Postage                       
        Printing & Copying           
        Miscellaneous Administration 
 
-Taxes & Insurance
        Income Taxes - Federal       
        Real Estate Taxes            
        Income Taxes - State         
        Insurance - Property          
        Insurance - Crime            
        Insurance - Workers Comp     
 
-Reserve Contributions
        Replacement Res Contribution 
        Reserves Interest 
        Special Projects Res [Capital Improvements]
        Emergency/Contingency Res           

Pressing send with hopes that the formatting makes it through. Otherwise, I 
will try again.

Sharon
----
Sharon Villines
Takoma Village Cohousing, Washington DC
http://www.takomavillage.org