Spreadsheet: 95304e3d-e001-4a7b-9319-f2d9b53b66d9
Sheet: coa

 | NAP CHART OF ACCOUNTS | AYSO FISCAL YEAR:  JULY 1 - JUNE 30
 |  | Use subcode + 4 digit NAP code (XX-XXXX) for Extended Play only.  Regular NAP should only use the 4 digit accounting codes.  If there are no sub-codes, then it will be assumed to be regular NAP codes. |  | Deposits & Expenses should be coded using the following format:
 | Subcodes for Extended Play only: |  |  | Example 1: Club Play Regis fees = XX-XXXX (Subcode + 4 digit NAP code)
 | 10 = EXTRA Play (Concurrent) |  |  | Example 1: Club Play Regis fees = 50-4005
 | 25 = EXTRA Play (Side by Side) |  |  | Example 2:  Regular NAP field expenses = XXXX (4 digit NAP code)
 | 50 =  CLUB Play
 | 50 = Club Play |  |  | Example 2:  Regular NAP field expenses = 5111
Code | Description | Definition |  | Example
 | INCOME | MONIES RECEIVED/DEPOSITED TO REGION/AREA/SECTION ACCT
2400 | Deferred sponsors/contributions | Sponsors/contributions for the next membership year |  | Deposits made before June 30 for play that begins after July 1
2510 | Deferred Registration Fees | Registration fees for next membership year |  | Deposits made before June 30 for play that begins after July 1
2511 | Deferred Early Registration Discount | Amount charged for early registration for next membership year |  | Deposits made before June 30 for play that begins after July 1
2512 | Deferred Multi - Child Discount | Amount charged for more than 1 child in a family for next mbrship year |  | Deposits made before June 30 for play that begins after July 1
4005 | Registration Fees | Fees paid for player registration for current membership year |  | Deposits made after July 1 for play in current membership year
4006 | Registration Fee Refunds | Refund paid by the region when a player drops out |  | Refund checks written for players who decide not to participate
4007 | Early Registration Discount | Amount charged for early registration for the current year |  | Deposits made after July 1 for play in current membership year
4008 | Multi - Child Discount | Amount charged for more than 1 child in a family for current year |  | Deposits made after July 1 for play in current membership year
4009 | Late Registration Fees | Fee charged to parent for registering after the season deadline. |  | Deposits made after July 1 for play in current membership year
4010 | Merchandise Revenue | Revenue received from the sale of merchandise other than uniforms and t-shirts |  | Sales of equipment, pins, hats, etc.
4012 | Merchandise Revenue - T-Shirts | Revenue received from the sale of T-shirts |  | T-shirt sales
4015 | Training Registration Fees | Revenue received from training events |  | Deposits made from training receipts
4020 | Tournament/National Games/Player Camp Refunds | Fees returned by tournament games/NG/camp |  | Refund check written when a team/player drops out of event
4021 | Tournament/National Games/Player Camp | Fees paid by teams to enter a tournament/NG or players to attend a camp |  | Tournament play or a region sponsored camp for players
4022 | Tournament - Referee Commitment Fees | Tournament Referee Commitment Fees |  | Deposits paid by entered teams to cover referee obligations
4023 | Tournament - Referee Commitment Refund | Tournament Referee Commitment Refunds |  | Refund checks written when a tourn team fulfills its referee obligations
4024 | Concessions | Concessions Revenue |  | Sales from snack bar or concession stand or bake sale
4025 | Tournaments - Vendors | Percentage of profit and/or set booth fee paid by vendors to tournament |  | Vendors (non-tournament operated) profit distribution or set booth fees
4027 | Concessions - Packaged | Revenue received from anything that is packaged |  | Packaged chips, cans of soda, bottled drinks, wrapped candy, wrapped gum
4031 | Cultural Exchange | Fees paid by players to be involved in cultural exchange competition |  | Including fees paid by foreign teams to enter a competition
4040 | Fundraising - Other | Funds raised from specific events |  | *Varies by State, please contact The National Office
4041 | Fund Raising receipts - Other | Inactive Account |  | Inactive Account
4310 | Sponsors/Contributions/Donations | Contributions designated for scholarships, general donations |  | Corporate sponsors, company matching donations, gifts from donors
4959 | Other Income | All other sources including uniform sales. |  | Sale of fixed assets or income from sublease of field space
9105 | Interest Income | Interest Income |  | Interest from bank accounts, investments
 | EXPENSES | MONIES PAID OUT FROM REGION/AREA/SECTION ACCOUNT
1600 | Deferred Payment to AYSO | Registration payment for Deferred players to AYSO |  | Registration fees paid to AYSO for players registered for next season
5101 | Uniforms - Players | Player Uniforms |  | Costs of uniforms including screening, printing, or airbrushing of uniforms
5102 | Uniforms - Coaches | Coaches Uniforms |  | Costs of uniforms including screening, printing, or airbrushing of uniforms
5103 | Uniforms - Referees | Referees Uniforms |  | Costs of uniforms including screening, printing, or airbrushing of uniforms
5104 | Uniforms - Other | Other Uniforms |  | Costs of shirts or other identifying gear for Region/Area/Section staff
5105 | Uniforms-Taxable CA Only | California Only - Uniforms purchased without paying sales tax |  | Purchasing uniforms from a vendor outside of CA that does not charge sales tax
5111 | Field expenses | Expenses related to field maintenance |  | Grounds maintenance, upgrades, paint, bleachers, etc.
5115 | Facility/Park Fees | Fees paid to parks & rec, schools, municipalities, private owners, etc. |  | Field, facilities, hall or meeting room rental or lease
5130 | Equipment | Expense for the purchase of equipment |  | Goals, nets, flags, balls, etc.
5135 | Equipment-Taxable CA Only | California Only - Equipment purchased without paying sales tax |  | Purchasing equipment from a vendor outside of CA that does not charge sales tax
5140 | Storage Fees | Storage rental fees |  | Fees for renting storage bins or other storage space
5150 | Trainer Payments | Region/Area fees paid to specialized trainers - policy under review* |  | *NBOD approved only -- contact National Office for information
5155 | Payments to Playing Circuit | Fees paid to non-AYSO organizations by participating teams* |  | *NBOD approved only -- contact National Office for information
5200 | National Games only - start up seed money | National Games only - Loan and repayment to National Office |  | Unique to National Games only
5205 | National Games only - Business Expenses | Expenses incurred for National Office/National reps related to National Games |  | Travel, lodging, meals, rentals
5208 | Tourn/National Games-Opening Ceremonies | Tournament / National Games |  | Expenses incurred at a tournament/National Games
5209 | Tourn/National Games-Banners and Signs | Tournament / National Games |  | Banners & signs made especially for an event
5210 | Tourn/National Games-Traffic Control | Tournament / National Games | Tournament / National Games | Hired Police / Security expenses
5211 | Tourn/National Games-Entertainment | Tournament / National Games |  | Contracts with companies for services rendered
5212 | Tourn/National Games-ID Cards | Expenses incurred to produce identification for participants |  | Includes badges, badge holders, photos
5213 | Tourn/National Games-Insurance | Costs for additional insurance |  | Special event insurance for tournaments/National Games
5220 | Tourn/Player-Incentives,Trophies,Awards | Expenses related to incentives, trophies & awards |  | Banquets, picnics, recognition/scholarship awards, celebrations, etc.
5221 | Tournament  - Coaches | Expenses incurred for coaches |  | Coach giveaways such as t-shirts, pins, bags,
5222 | Tournament - Referees | Expenses incurred for referees |  | Referee giveaways such as t-shirts, pins, coins, bags, meals
5223 | Tournament  - Other | Expenses that is not player, referee, or coach related |  | T-shirts, meals, beverages for volunteers,
5224 | Tournament - Water, Food | Expenses for water and food for referees, staff |  | Tournament provides food and beverage for these volunteers
5225 | Concession Expenses | Expenses incurred to generate concession revenue |  | Cost of goods sold inc food, beverages, utensils, equipment rental, etc.
5226 | Tournament - Medical Personnel | Expenses incurred for medical personnel |  | Ambulance/Paramedic personnel, medical staff, equipment, etc.
5227 | Tournament Planning Meetings | Expenses related to tournament planning |  | Cost of meetings, rental, food, supplies, etc.
5228 | Tournament/National Games Entry Fees | Entry Fee paid to tournaments/Games or to National Office to host tournament |  | Team fee for entry into event or required National Office tournament application fee
5229 | Tournament/Player Camp Expenses | Additional expenses related to tournament or player camp expenses |  | Additional Expenses - must be spelled out in budget
5235 | Merchandise Expense | Expenses for T-shirts, pins, equipment, etc. to sell |  | Selling T-shirts, pins balls, etc.
5239 | Cultural Exchange Expenses | Expenses related to Cultural Exchange |  | Expenses incurred to generate cultural exchange competition
5241 | [NAME] | Expenses related to end of season playoffs |  | Facilities, equipment expenses related to hosting playoffs
5255 | Ads/Newsletter/Yearbook/Pictures | Costs to produce ads, newsletters, yearbook or photos |  | Advertising, newsletter, Yearbook, photo expenses
5261 | Fundraising Expenses: Concessions | Expenses incurred to generate concession revenue |  | Cost of goods sold inc food, beverages, utensils, equipment rental, etc.
5262 | Fundraising - Other | Expenses incurred to generate revenue from specific events |  | Auctions, fund raising dinner, raffle, solicitations, door to door candy sales
5274 | Awards & [NAME] | Awards/Trophies/Scholarships/Volunteer Celebrations-Events |  | Banquets, picnics, recognition/scholarship awards, celebrations, etc.
5275 | Donations | Expenses incurred for donations to other entities |  | Disaster relief , aid to other regions, sponsorships, educational programs
5431 | Clinic Training Expenses - Player | Expenses related to Clinic/Training for Players |  | Regions provide training opportunities for players
5432 | Clinic Training Expenses - Coaches | Expenses related to Clinic/Training for Coaches |  | Regions provide training opportunities for coaches
5433 | Clinic Training Expenses - Referees | Expenses related to Clinic/Training for Referees |  | Regions provide training opportunities for referees
5434 | Clinic Training Expenses - Other | Other Clinic/Training Expenses |  | Regions provide training opportunities for other volunteers
5701 | Payments to AYSO - Inter-regional | Funds to another region/area/section or inter-regional fund transfers |  | Fee assessments, transfer of funds, closed accounts, loans to regions
5702 | Payments to AYSO - National Office | Loans, debts or other payables owed to National Office |  | Overdraft , debts or loans to regions paid by National Office
5703 | Payments to AYSO - Registration fees | Player fees due National Office for registered players for a season |  | Fees for Fall/Spring 2011-2012 season
5704 | Payments to AYSO - Supply Center | Receivables due to National Office for supplies ordered from AYSO Supply Center |  | Training manuals, pins, memorabilia, equipment, freight, etc.
5710 | Payments to Affiliates | Fees paid by AYSO R/A/S to USYS and State Associations by teams* |  | *NBOD approved only -- contact National Office for information
5715 | Payments to Referees (Playing Circuit) | Fees paid to referees when playing in approved non-AYSO circuits* |  | *NBOD approved only -- contact National Office for information
5801 | Fixed assets (over $1,000) | Fixed assets (over $1,000) |  | Storage sheds, lawnmowers, computers, vehicles
7401 | Travel - Other | All other travel related expenses |  | All travel expenses must have supporting documents available on request
7430 | Conferences / Meetings | Expenses incurred for travel to local region or area meetings |  | Lodging, transportation, meals, supplies, fees
7431 | Section/NAGM | Expenses incurred for travel to Section & NAGM conferences |  | Lodging, transportation, meals, supplies, fees
7435 | Travel Mileage | Mileage by automobile for AYSO business |  | Reimbursements for mileage incurred while conducting AYSO business
7515 | Phone/Internet/website | Expenses incurred for AYSO phone, internet or website |  | Website maintenance, phone bills, internet service for AYSO use
7535 | Postage | Postage expenses incurred for AYSO related business |  | Postage for mail-outs, advertising, etc.
7625 | Office Supplies | Expenses incurred for office supplies |  | Paper, stationary, envelopes, computers, desk supplies, etc.
7695 | [NAME] | Supplies - all other supplies |  | Coded items will require receipts or invoices to be sent to National Office on request
8305 | Bank Fees | Fees incurred by region for bank accounts |  | Cost of checks, bounced checks, service charges
8595 | Other Expenses | All other expenses |  | Coded items will require receipts or invoices to be sent to National Office on request