COA_ description - expense accounts

					BayCove Human Services, Inc., Line Items                                       For help, contact Accounting.                                         11/2/2009
          ASSETS…..Cash                     LIABILITIES….Payable/Accrued                      REVENUE                        EXPENSE…Payroll...continued
 1001   Cash, Petty cash                  2000 Accounts Payable, Trade        4010    Gifts, Contributions, unrestricted    5391 Property (Projects)
 1005   Cash, Operating                   2022 A/P Free Rent Bridge           4020    Gifts, Contrib. Restricted            5410 Security
 1008   Cash, Development (BayCove)       2100 Accrued Payroll                4021    Gifts, restricted, Capital Campaign   5420 Driver
 1010   Cash, Payroll (BayCove)           2110 Accrued Vacation Wages         4050    Special Events, unrestricted          5430 Cook
 1016   Cash, PACT                        2120 Accrued Fringe Benefits        4051    Special Events, Capital Campaign      5440 Housing/Rep Payee
 1017   Cash, Scudder (Center Hse)        2130 Employee FICA Payable          4080    In-kind-Cont.,Govt.,Non-personnel     5450 Chief Executive Officer
 1021   Cash, Drydock Payroll             2150 Federal Income Tax Withheld    4090    In-kind Contrib. - Private            5460 Chief Fiscal Officer
 1040   Cash, Investment (Center Hse)     2160 State Income Tax Withheld      4120    Govt. Grant-Mass/Non-Mass.            5470 Accounting/Business Office
 1045   Cash, Investment (BayCove)        2175 United Way Withheld            4130    Private Grant-Unrestricted            5520 Other Administrative Staff
 1046   Cash, Invest.(Schwab-BayCove) 2180 T Pass Withheld                    4140    Private Grant-Restricted                 EXPENSES….Occupancy
 1047   Cash, Invest.(Columbia)           2190 Earned Income Credit           4180    DMH - Unit Rate                       6090 Facility Lease
 1049   Cash, Invest.(Resource Consortium)2195 Student Loan Withheld          4181    DMH - Cost Reimbursement              6091 Mortgage Interest
 1060   Cash, Bond-Debt Service Fund      2200 Support Withheld               4190    DMR - Unit Rate                       6092 Facility Depreciation
 1061   Cash, Bond-Debt Serv. Reserve     2230 TDA, Mutual of America         4191    DMR - Cost Reimbursement              6100 Facility Oper.-General
 1065   Cash, Bond-Restricted PPC         2245 TDA, Aetna                     4220    DPH - Unit Rate                       6102 Facility Outside Contracts
                                                                                                                            6101 IT Maint. & Installation
                                       2250   Dependent Care Withheld          4221   DPH - Cost Reimbursement              6111 Utilities - Electric
                                       2260   Tax Liens Withheld               4230   DSS - Unit Rate                       6112 Utilities - Gas
                                       2270   Life & STD Withheld              4250   Medicaid Claims ( Welfare )           6113 Utilities - Fuel Oil
                                       2280   Pre-Tax, Life & STD Witheld      4300   MRC - Unit Rate                       6114 Utilities - Water/Sewer
  ASSETS…..Accounts Receivable         2295   Sales Tax Payable                4310   SPED-Dept. of Educ.-Unit Rate         6203 Leased Equipment:
 1100 Accounts Receivable Control      2298   Movie Tickets Payable            4320   Subcontract-Mass.govt.(contracts)     6204 Equipment Depreciation
 1101 A/R - ASAP                       2299   Misc. Payroll Deduction          4340   Other MA Govt.(subsidies)             6205 Facility General Insurance:
 1160 A/R - Miscellaneous              2300   Accrued Interest                 4391   Private Client/3rd Party Fees         6299 Facility Costs,Canal (Allocation)
 1170 Pledge Receivable                2310   Accrued Interest, Bond           4392   Reserve for 3rd party fees                EXPENSES….Operating
 1171 Allowance for Bad Pledges        2320   Accrued Expenses                 4395   SPED-Local Govt.(Tuition)             7110 Direct Care/Prog.Consultants:
 1190 Allowance for Bad Debts                                                  4401   Client Resources - Rent & Board       7130 Temporary Help:
 1191 Contractual Allowance               LIABILITIES..Short Term              4402   Client Resources - Copayments         7140 Providor Reimb./Stipends:
 1195 A/R - "Free Rent"              2334 Line of Credit, Citizens             4430   United Way, unrestricted              7150 Subcontracted Direct Care:
                                     2335 Line of Credit, Boston Fed'l Savings 4450   Investment Revenue - Unrestricted     7160 Staff Training
                                     2336 Current, Improvements-Lawton         4451   Investment Revenue - LLC              7170 Staff Mileage/Travel
                                     2340 Current, Capital leases              4460   Investment Revenue - Restricted       7180 Meals:
ASSETS,other Accounts Receivable 2345 Current, Bond Payable                    4470   Gain & Loss on sale of Assets         7190 Vehicle-Gas & Oil
                                     2350 Current, Mortgage-Gordon             4475   Gain & Loss on sale of Stock          7191 Vehicle Lease
 1210 Due from BC Group Homes #1     2351 Current, Mortgage-Canterbury         4480   Gain & Loss unrealized                7192 Vehicle Insurance
 1211 Allowance, BC Group Homes #1 2352 Current, Mortgage-Speedwell            4500   Commercial, Supp.Employment           7193 Vehicle Maintenance / Repair
 1220 Due from BC Group Homes #2     2353 Current, Mortgage-Truman Hway        4540   Commercial Products & Services        7194 Vehicle Depreciation
 1221 Allowance, BC Group Homes #2 2354 Current, Mortgage-Victory Rd           4545   Training Revenue                      7195 Other Client Transportation
 1240 Due from BC Moseley            2355 Current, Mortgage-Utica St           4550   Other Revenue-Rent                    7200 Incidental Health/Medical Care
 1241 Allowance, BC Moseley          2357 Current, Term Note-Willers           4551   Other Revenue-Management Fees         7210 Medicine/Pharmacy:
 1250 Due from BC Hamilton           2358 Current, Mortgage-Mill St            4552   Other Revenue-Misc.                   7220 Client Personal Allowances
 1251 Allowance, BC Hamilton         2359 Current, Term Note-Washington        4560   Deferred Revenue                      7230 Provision of Mat.Goods, Svs
 1260 Due from RBI                   2360 Current, Term Note-Perrin            4902   Donation Revenue                      7235 Reimb. Goods & Services
 1290 Due from KCSS                  2361 Current, Mortgage-Winthrop           4903   MH Donated Revenue                    7240 Client Group Activities
                                     2362 Current, Mortgage-Norfolk            4904   MR Donated Revenue                    7250 Client Wages, productive
                                     2363 Current, Mortgage-Carol Circle       4905   S/A Donated Revenue                   7251 Client Wages,non-productive
                                     2364 Current, Mortgage-Freeland           4906   F/C Donated Revenue                   7252 Client Wages, Supp. Employ
   ASSETS…..Prepaid Expenses         2365 Current, Mortgage-Bourne St          4907   BCA Donated Revenue                   7255 Client Wages, FICA Expense
 1300 Prepaid Insurance              2368 Current, Mortgage-Cook Ave                                                        7260 Other Commercial Prod. & Svs.
 1305 Prepaid Workers Comp.          2390 Exchange                                      EXPENSE…Payroll                     7264 Commercial Freight / Postage
 1310 Prepaid Rent                   2395 HUD Transfer                         5010   Program Director                      7270 Program Supplies
 1315 Prepaid Client Rent                                                      5020   Program Function Manager              7280 Data Processing
 1340 Prepaid, Other                   LIABILITIES…Long Term Notes             5030   Assistant Program Director
 1380 Prepaid, Computer              2505 Long Term Loan, Improvements         5040   Supervising Professional                EXPENSES….Administrative
                                     2510 Long Term Capital Leases             5080   RN - Masters                          7330 Legal Fees
                                     2520 Long term, Bond Payable              5090   LPN                                   7340 Audit Fees:
                                     2540 Long term, Mortgage-Gordon           5110   Occupational Therapist                7360 Management Fees
                                     2550 Long Term, Term Note-Perrin          5120   Physical Therapist                    7370 Other Professional Fees:
          ASSETS….Fixed              2551 Long Term, Mortgage-Canterbury       5130   Speech Pathologist                    7381 Office Equip.Finance Charge:
 1500 Land                           2552 Long Term, Mortgage-Speedwell        5150   Special Ed Teacher                    7390 Directors & Officers Insurance
 1505 Buildings                      2553 Long Term, Mortgage-Truman Hwy 5160         Teacher                               7394 Professional Insurance
 1510 Equipment                      2554 Long Term, Mortgage-Victory Rd       5200   Assistant Teacher                     7395 Working Capital Interest:
 1515 Improvements                   2555 Long Term, Mortgage-Utica St         5210   Psychiatrist                          7396 Recruitment Advertising:
 1517 Improvements, Bowker           2557 Long Term, Mortgage-Willers          5220   Psychologist-Doctorate                7397 Telephone Service:
 1530 Motor Vehicles                 2558 Long Term, Mortgage-Mill St          5230   Psychologist-Masters                  7399 Other Expenses:
 1590 State Owned Assets             2559 Long Term, Mortgage-Washington 5240         Social Worker-LICSW                   7401 Office Supplies & Materials
 1599 Temporary Holding              2561 Long Term, Mortgage-Winthrop         5250   Social Worker-LCSW                    7402 Postage
 1605 Accum. Dep. - Buildings        2562 Long Term, Mortgage-Norfolk          5260   Social Worker-LSW                     7403 Printing & Reproduction
 1610 Accum. Dep. - Equipment        2563 Long Term, Mortgage-Carol Circle 5270       Licensed Counselor                    7404 Membership & Accreditation
 1615 Accum. Dep. - Improvements     2564 Long Term, Mortgage-Freeland         5280   Vocational Rehab Counselor            7405 Bank Service Charges
 1617 Accum. Dep. - Improv., Bowker 2565 Long Term, Mortgage-Bourne St         5300   Counselor                             7406 Special events, expense
 1630 Accum. Dep. - Motor Vehicles   2568 Long Term, Mortgage-Cook Ave         5310   Case Worker-Masters                   7407 Advertising/Public relations
 1690 Accum. Dep.-State Owned Assets                                           5320   Case Worker                           7408 Conference/Meeting Expense
                                                                               5330   DC Supervisor                         7420 Allocation-Admin
                                                                               5340   Direct Care III                       7500 Staff Appreciation Expense
                                                                               5350   Direct Care II                        8040 Bad debts
                                                                               5360   Direct Care I                         8090 Non-Reimbursable Expense:
          ASSETS….Other                      FUND BALANCES                     5361   Relief                                8903 MH Donated Funds expended
                                                                               5362   Overtime                              8904 MR Donated Funds expended
 1800 Deposits                       3000 General Fund                         5363   Sleep Positions                       8905 S/A Donated Funds expended
 1805 Client Security Deposits       3100 Plant Fund                           5370   Secretary/Clerical                    8906 F/C Donated Funds expended
 1810 Paid-up Life Insurance         3300 State Owned Assets                   5390   Maintenance                           8907 BCA Donated Funds expended
                                                                                                 7/29/2011 14098149-c3c3-417a-989d-1b0274611a9b.xls
Bay Cove Human Services, Inc./ The Center House, Inc.
            CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                     UFR

               ALL ASSETS & LIABILITIES USE 0000 FOR RU
                                          CURRENT ASSETS
Cash:
1001 Cash, Petty Cash                                                                                  1
     Imprest amounts for Petty Cash funds kept at program sites and other locations.

1005 Cash, Operating                                                                                   1
     Main checking account......State St. Bank, BayCove # 8967-492-3 - Center House #8926-583-9

1006 Cash, Development-Center House                                                                    1
     Used for credit cards………Fleet Bank,Center House #936377-8824

1008 Cash, Development-BayCove                                                                         1
     Used for credit cards………Fleet Bank, BayCove #9402024487

1010 Cash, Payroll                                                                                     1
     Imprest account for Payroll.....State St. Bank #0435-651-5 - BayCove only

1015 INACTIVE 5/1/00 (Cash, House Draw )                                                               1

1019 INACTIVE 6/30/00 (Cash, Club)                                                                     1

1020 Cash, Client Fund:                                                                                1
     $3,000 imprest amount in Rep Payee bank account....Bank of Boston # 5116-231-7

1021 Cash, Workshop ( Drydock )                                                                        1
     For Client Payroll and other related expenses….Fleet # 20-0436380
     Center House ONLY

1025 INACTIVE 1/14/00 (Cash, andrew House)                                                             1

1030 Cash, Gil Rehab Client Payroll                                                                    1
     Deposits from cash vending machines and other sources. Payments to clients for work performed
     and vending machine items from this account....Bank of Boston # 552-47474

1040 Cash, Investment                                                                                  1
     Center House SSGA #2364269 (Seven Seas), temprary excess cash from operating account

1045 Cash, Investment                                                                                  1
     BayCove SSGA # 12300668 (Fund 276), temporary excess cash from operating account

1046 Cash, Investment (Schwab)
     BayCove, Charles Schwab BN 1804-7996, brokerage account to receive stock donations.

1050 Cash, Capital Fund                                                                                1
     Deposits from capital campaign for Bowker St. building improvements…..Scudder
     Center House ONLY

1051 Cash, Restricted Fund:                                                                            1
     Used to deposit monies from Kit Clark and disburse monies for Albight Camperships.
     State St. Bank # 8919-963-2/Bay Cove and Fleet Bank #050036-5931/Center House CLUB

1060 Cash.- Debt Service Fund (Bond)                                                                   1
     BOND transactions, monthly statement....Fleet Bank...1001-101-9009-7124

1061 Cash .- Debt Service Reserve (Bond)                                                               1
     BOND transactions, monthly statement....Fleet Bank...




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      Bay Cove Human Services, Inc./ The Center House, Inc.
                  CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                       UFR
      1062 INACTIVE 7/1/98                                                                                     1
           CHANGED TO G/L 1815 Repair & Replacement, Bond (Other Assets)

      1063 INACTIVE 7/1/98                                                                                     1
           CHANGED TO G/L 1816 Cash - Redemption, Bond (Other Assets)

      1064 Cash,Restrict.-Rebate Fund ( Bond )                                                                 1
           Bond transactions, monthly statement....Fleet Bank....

      1065 Cash, Restricted-PPC ( Bond )                                                                       1
           Bond transactions, monthly statement....Fleet Bank....

      1080 INACTIVE, 1/1/99 (RE Tax Escrow, not necessary….received check from Hudson Advisors)1
      Accounts Receivable:
      1100 Accounts Receivable Control                                                                         2
           Amount owed to BayCove from all sources, State contracts, 3rd party billing, Commercial, etc.

      1101 A/R - ASAP
           Off-line Accounts Receivable maintained by ASAP program, balance updated at end of fiscal year.

      1102 A/R - Rents & Boards
           Off-line Accounts Receivable maintained by Property, balance updated at end of fiscal year.

      1160 A/R - Miscellaneous                                                                                 2
           To be used sparingly, when no other specific account is applicable.

      1190 Allowance for Bad Debts:                                                                            2
           Potential amount deemed Non-collectible.

      1191 Contractural Allowance                                                                              2
           Potential amount reserved for changes in 3rd party contracts.

      1195 A/R - "Free Rent"                                                                                   2
           Amounts for "free rent" to Kimball Kitchen, amortized.


      Accounts Receivable, Intercompany:
      1200 INACTIVE 1/99….(Due from Juliette corp.)                                                            8

(1)   1201 Client Loans - Center Club                                                                          8
           Balance due from Clients in Center Club

(1)   1210 Due from BayCove Group Homes #1                                                                     8
           Balance due to BayCove Human Services, Inc.

(1)   1211 Allowance, BayCove Group Homes #1                                                                   8
           We do not expect to recover balance

(1)   1220 Due from BayCove Group Homes #2                                                                     8
           Balance due to BayCove Human Services, Inc.

(1)   1221 Allowance, BayCove Group Homes #2                                                                   8
           We do not expect to recover balance

(1)   1230 Due from BayCove Group Homes #3                                                                     8
           Balance due to BayCove Human Services, Inc.

(1)   1240 Due from BayCove Moseley Group Homes                                                                8




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      Bay Cove Human Services, Inc./ The Center House, Inc.
                  CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                        UFR
           Balance due to BayCove Human Services, Inc.

(1)   1241 Allowance BayCove Moseley Group Homes                                                                8
           We do not expect to recover balance

(1)   1250 Due from Baycove Hamilton Group Homes                                                                8
           Balance due to BayCove Human Services, Inc.

(1)   1251 Allowance BayCove Hamilton Group Homes                                                               8
           We do not expect to recover balance

      1260 INACTIVE, 10/98... (Due from RBI now in A/R)                                                         8

(1)   1270 Due from Center House                                                                                8
           Balance due to BayCove Human Services, Inc.

      Prepaid Expenses:
(1)   1300 Prepaid Insurance:                                                                                   7
           Amounts paid for insurance in advance.

(1)   1305 Prepaid Workers Comp.                                                                                7
           Balance represents amounts paid for Workers comp. Insurance in advance.

(1)   1310 Prepaid Rent:                                                                                        7
           Amounts paid for rent in advance.

(1)   1320 Prepaid Interest                                                                                     7
           Amounts paid for interest in advance.

(1)   1340 Prepaid, Other                                                                                       7
           Amounts paid for expenses in advance of due date.

(1)   1350 Prepaid Assets                                                                                       7
           Amounts paid for Assets in advance.

      1400 Interest Receivable ( Bond ):                                                                        8
           Interest earned, not yet paid from Bond fund investment....Societe General..Balance shoul be -0-




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Bay Cove Human Services, Inc./ The Center House, Inc.
             CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                                UFR
                                              FIXED ASSETS
1500 Land:                                                                                                        12
     Acquisition cost of Land, as separate from Building......see "Fixed Asset module" for detail

1505 Buildings:                                                                                                   12
     Acquisition cost of buildings, as separate from Land. ( above ).......see "Fixed Asset Module" for detail

1510 Equipment:                                                                                                   12
     Acquisition cost of Bay Cove equipment. ( NOT State-owned ). Includes furniture and equipment
     with cost over $3,000……see "Fixed Asset Module" for detail.

1515 Improvements:                                                                                                12
     Acquisition cost of Building and Leasehold Improvements.........see "Fixed Asset Module" for detail.

1517 Improvements Bowker St:                                                                                      12
     Center House ONLY

1530 Motor Vehicles:                                                                                              12
     Acquisition cost of motor vehicles.........see "Fixed Asset Module" for details.

1590 State Owned Assets                                                                                           12
     Acquisition cost of Items purchased on Capital Budget, State Contracts see "Fixed Asset Module"
     for detail.

1599 Temporary Holding                                                                                            12
     Temporary asset holding account to be recoded when projects are completed.

1605 Accum. Dep. - Buildings                                                                                      13
     Accumulated amounts of depreciation for BayCove Buildings. See "Fixed Asset Module" for detail.

1610 Accum. Dep. - Equipment                                                                                      13
     Accumulated amounts of depreciation for BayCove Equipment. See "Fixed Asset Module" for detail.

1615 Accum. Dep. - Improvements                                                                                   13
     Accumulated amounts of depreciation for BayCove Improvements. See "Fixed Asset Module"for detail.

1617 Accum. Dep. - Improvements Bowker St.                                                                        13

1630 Accum. Dep. - Motor Vehicles                                                                                 13
     Accumulated amounts of depreciation for BayCove Motor Vehicles.See"Fixed Asset Module"for detail

1690 Accum. Dep. - State Owned Assets:                                                                            13
     Accumulated amounts of depreciation for State Owned Assets... See "Fixed Asset Module"for detail.

Other Assets:
1700 Bond-Long Term Investment:                                                                                   15
     Investment agreement held by Societe Generale #100594 @ 6%.....due 4/1/04.

1750 INACTIVE, 7/1/97 (Common Stock)
1800 Deposits:                                                                                                    16
     Amounts paid by BayCove for deposits, e.g. Rent, Leases, etc.....see Excel worksheet for detail.

1810 Paid-up Life Insurance                                                                                       16
     Premiums paid for "Split" Life Insurance purchased for staff with 10 years service, payable to
     BayCove.

1815 INACTIVE 6/30/00 (Repair & Replacement, old Bond)                                                            16




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Bay Cove Human Services, Inc./ The Center House, Inc.
            CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                    UFR


1816 INACTIVE 6/30/00 (Cash Redemptions, OLD Bond)                                   16

1820 INACTIVE 6/30/00 (OLD Bond Financing Cost)                                      16

1830 INACTIVE 6/30/00 (Accum. Amort. - OLD Bond Finances)                            16

1835 Acquisition Cost, Center House                                                  16
     Capitalized Legal Fees

1836 Accum. Amortization-Acqisition Cost                                             16
     Amortize Center House G/L 1835




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Bay Cove Human Services, Inc./ The Center House, Inc.
            CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                      UFR
                                      CURRENT LIABILITIES
Accounts Payable / Accrued:
2000 Accounts Payable - Trade                                                                          19
     Total balance owed to vendors from all invoices not specifically designated in other accounts.

2010 Albright Campership:                                                                              21
     Remaining balance in "Restricted" checking account, in escrow, not yet paid for
     camperships.

2020 INACTIVE 6/30/00 (JRI - Escrow)                                                                   21

2030 Due to BayCove ( on Center House chart only )                                                     21
     Funds advanced by BayCove for Center House expenses.
     Center House ONLY

2040 INACTIVE, 1/99…..(Due to New Communities)                                                         21

2100 Accrued Payroll:                                                                                  21
     Gross Payroll amount owed and not yet paid to employees.

2110 Accrued Vacation Wages:                                                                           21
     Gross Payroll amount owed to employees for accrued vacation. ( usually calculated once a year
     and entered at fiscal year end.)

2120 Accrued Fringe Benefits:                                                                          21
     Amount owed to vendors for Health Insurance and other fringe benefits.

2130 Employee FICA Payable:                                                                            21
     Amounts deducted from employee's wages, not yet paid for FICA

2140 INACTIVE-(Employer FICA payable)
2150 Federal Income Tax Withheld:                                                                      21
     Amounts deducted from employee's wages, not yet paid... for Federal Income Tax Withholding

2155 INACTIVE 6/30/00 (FICA, Client Payback Payable)                                                   21

2160 State Income Tax Withheld                                                                         21
     Amounts deducted from employee's wages, not yet paid... for State Income Tax Withholding

2170 Auto Insurance Deduction:                                                                         21
     Amounts deducted from employee's wages, not yet paid... for Employee's auto insurance.

2175 United Way Cont. Withheld                                                                         21
     Amounts deducted from employee's wages, not yet paid... for United Way contributions.

2180 T Pass Withheld:                                                                                  21
     Amounts deducted from employee's wages, not yet paid... for Employees' T Passes.

2190 Earned Income Credit:                                                                             21
     Usually a balance owed to Bay Cove as a result of paying Earned Income Credit to employees.

2195 Student Loan-Witheld                                                                              21
     Amounts deducted from employee's wages, not yet paid... for Student Loans.

2200 Support Withheld:                                                                                 21
     Amounts deducted from employee's wages, not yet paid... for Support payments.

2220 INACTIVE 6/30/00 (T.D.A. - Prof. Pensions)                                                        21




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      Bay Cove Human Services, Inc./ The Center House, Inc.
                    CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                           UFR


      2230 T.D.A. - Mutual of America:                                                                              21
            Amounts deducted from employee's wages, not yet paid... to Mutual of America for Tax Deferred
            Annuity.

      2240 T.D.A. - Calvert:                                                                                        21
            Amounts deducted from employee's wages, not yet paid... to Mutual of America for Tax Deferred
            Annuity.

      2245 T.D.A. - Aetna                                                                                           21
            Amounts deducted from employee's wages, not yet paid... to Aetna Life Insurance for Tax
            Deferred Annuity.

      2247 INACTIVE 6/30/00 (TDA Match)
      2250 Dependent Care Withheld:                                                                                 21
            Amounts deducted from employee's wages, not yet paid... for Dependent Care, usually paid to the
            State.

      2260 Tax Liens Withheld:                                                                                      21
            Amounts deducted from employee's wages, not yet paid... for Tax liens, paid to the IRS.

      2270 Life and S.T D Witheld                                                                                   21
            Amounts deducted from employee's wages, not yet paid... for Short Term Disability Insurance, TAXABLE

      2280 Pre-Tax Life and S.T.D.Witheld                                                                           21
            Amounts deducted from employee's wages, not yet paid…for Short Term Disability Insurance, PRE-TAX.

      2290 INACTIVE 6/30/00 (Meal Tax Payable)                                                                      21

      2295 Sales Tax Payable
            Sales Tax collected (e.g. Gift Shop), not yet paid.

      2298 Movie Ticket Payable                                                                                     21
            Amounts paid by staff to purchase movie tickets.

      2299 Miscellaneous Payroll Deductions                                                                         21
            Deductions which cannot be classified in above accounts. This account should be -0- balance.

      2300 Accrued Interest:                                                                                        21
            Amounts of Interest charged, but not yet paid.

      2310 Accrued Interest - Bond:                                                                                 21
            Amounts of Interest charged for Fleet Bank MIFA Bond, but not yet paid.

      2320 Accrued Expenses                                                                                         21
            Workers Comp, ICF Rent, Chelsea deferred rent, misc, etc....see Excel spreadsheet for detail

      2325 Reserve                                                                                                  21
            Amounts kept in reserve, Center House.ONLY

      2330 Due to Commonwealth:                                                                                     21
            Profit on Cost Reimbursement contracts, calculated and entered once a year.

      Short Term Notes
(2)   2334 Line of Credit - State St:
            Balance owed to State St. Bank from borrowings.

      2335 INACTIVE 6/30/99 (Accrued Payroll, D.O.L. payback)                                                       21




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Bay Cove Human Services, Inc./ The Center House, Inc.
            CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                UFR
     Center House paid last payment, 1/98…..write off balance 6/30/99

2336 Current, Improvements-Lawton                                                                23
     Current portion of long term debt. Long term account - G/L 2505

2337 Current, Improvements - Bowker                                                              23
     Center House, ONLY. Current portion of long term debt. Long term account - G/L 2506

2340 Current, Capital Leases:                                                                    23
     Current portion of long term debt on capital lease.Long term account - G/L 2510

2345 Current, Bond Payable                                                                       23
     Current portion of long term debt on Bond Payable. Long Term account - G/L 2520

2350 Current, Mortgage - Gordon                                                                  23
     Current portion of long term Mortgage debt. Long term account - G/L 2540

2351 Current Mortgage - Canterbury                                                               23
     Current portion of long term Mortgage debt. Long term account - G/L 2551

2352 Current Mortgage - Speedwell                                                                23
     Current portion of long term Mortgage debt.Long term account - G/L 2552

2353 Current Mortgage - Truman Hwy                                                               23
     Current portion of long term Mortgage debt.Long term account - G/L 2553

2354 Current Mortgage - Victory Rd.                                                              23
     Current portion of long term Mortgage debt.Long term account - G/L 2554

2355 Current Mortgage - Utica St.                                                                23
     Current portion of long term Mortgage debt.Long term account - G/L 2555

2356 Current Term Loan, New Hope                                                                 23
     Current portion of New Hope Loan, with state St. Bank

2360 Current Mortgage - Perrin                                                                   23
     Current portion of long term Mortgage debt. Long term account - G/L 2550

2390 Exchange
     Used for processing checks from/to clients for the client's convenience. Pass through
     only. Account balance should always be -o-.

2395 HUD Transfer
     Temporary pass-through account.for the Computer Learning center, should be -0- at FY end

2399 INACTIVE 6/19/98 ( Was American Express Payable )

Deferred Revenue:
2400 Deferred Income - Grants:                                                                   24
     Amount of Grant Revenue, pre-paid.




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      Bay Cove Human Services, Inc./ The Center House, Inc.
                  CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                 UFR
      2420 Deferred Income-Contracts                                                                    24
           Amount of Contract Revenue, pre-paid because of maximum obligations.

                                         LONG TERM LIABILITIES
      Notes Payable and Long-Term Debt:
(2)   2500 INACTIVE 6/30/99…(Line of Credit - State St)                                                 22
           Balance owed to State St. Bank from borrowings.

      2505 Long Term Loan, Improvements                                                                 27
           Bay Cove Long term portion of Improvement loan for Lawton St. Current account - G/L 2336
           Long term portion of Improvement loan, Bowker St. (Center House)

      2510 Long Term Capital Leases                                                                     27
           Long term portion of Capital Leases.Current account - G/L 2340

      2520 Bond Payable, Long Term:                                                                     27
           Long term portion of MIFA Bond thru State St.Bank. Current account - G/L 2345

      2530 INACTIVE (Loan Payable-PFD,Long Term)                                                        27

      2540 Long Term, Mortgage-Gordon                                                                   27
           Long term portion of mortgage on Gordon Ave. property. Current account G/L - 2350

      2550 Long Term, Mortgage-Perrin                                                                   27
           Long term portion of mortgage on Perrin St.. property. Current account - G/L - 2360

      2551 Long Term, Mortgage - Canterbury                                                             27
           Long term portion of mortgage on property. Current account - G/L - 2351

      2552 Long Term, Mortgage - Speedwell                                                              27
           Long term portion of mortgage on property. Current account - G/L - 2352

      2553 Long Term, Mortgage - Truman Hwy                                                             27
           Long term portion of mortgage on property. Current account - G/L - 2353

      2554 Long Term, Mortgage - Victory Rd.                                                            27
           Long term portion of mortgage on property. Current account - G/L - 2354

      2555 Long Term, Mortgage - Utica St.                                                              27
           Long term portion of mortgage on property. Current account - G/L - 2355

      2556 Long Term Loan, New Hope                                                                     27
           Long term portion of New Hope Loan, with state St. Bank




                                     14098149-c3c3-417a-989d-1b0274611a9b.xls, 7/29/2011              Page 10
Bay Cove Human Services, Inc./ The Center House, Inc.
            CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                        UFR
Other Liabilities:
2600 Security Deposits Payable:                                                                          28
     Amounts received from tenants for Security deposits at Fuller and Other. See Excel spreadsheet.
                                          FUND BALANCES
3000 General Fund:                                                                                       31
     BayCove/Center House

3100 Plant Fund:                                                                                         31
     BayCove/Center House

3200 INACTIVE 6/30/00 (Fund Balance-Merger)                                                              31

3300 State Owned Assets Fund:                                                                            31
     BayCove

3501 INACTIVE (Club Council Funds)                                                                       31

3502 INACTIVE (Bob Bailey Memorial Fund)                                                                 31

3503 INACTIVE (Walkathon Fund)                                                                           31

3504 INACTIVE (Drakus Fund)                                                                              31




                               14098149-c3c3-417a-989d-1b0274611a9b.xls, 7/29/2011                     Page 11
Bay Cove Human Services, Inc./ The Center House, Inc.
             CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                                 UFR


3505 INACTIVE (Davis Fund)                                                                                         31

                                                REVENUE                                                           Sch
                                                                                                                   A
4010 Gifts, Contributions,unrestricted                                                                             1
     Cash donations, gifts, etc....NOT restricted to a type of disbursement.
     RU 150 and RU 152…. ONLY

4020 Gifts, Contributions, restricted                                                                              2
     Cash donations, gifts, etc....restricted to a type of disbursement……e.g. Albright Campership
     RU 150 and RU 152…. ONLY

4050 Special Events, unrestricted                                                                                  4
     Solicitations or events sponsored by BayCove in which something of value ( dinners, dances etc.) is offered to
     participants in exchange for contribution . NOT restricted to a type of disbursement. (e.g. Recognition night).
     RU 150 and RU 152…. ONLY

4080 In-kind Contrib..-Govt.,Non-personnel                                                                         8
     Inputted revenue value of donated goods, from State or other governments…..( FY 97 -0- )

4090 In-kind Contrib. - Private                                                                                    9
     Inputted revenue value of donated goods, from other than Government…...( FY97 -0- )

4110 INACTIVE, 6/00 (Free Use of Assets)                                                                           11

4120 Govt. Grant-Mass/Non-Mass.                                                                                    13
     Any government grant either Mass. government or non-Mass government. 89-313 Dept. of Ed. ;
     Grant to write the manual; Nutrition program, Dept. of Ed.

4130 Private Grant - Unrestricted                                                                                  14
     Any unrestricted private grant, NOT contributions, donations, or gifts.e.g. Grace.

4140 INACTIVE, 12/98…..(Private Grant - Restricted, no entries FY97 and FY98)                                      15

4180 DMH - Unit Rate                                                                                              18A
     Department of Mental Health unit rate contracts
     RUs - MH 300 group and Center House 800 group

4181 DMH - Cost Reimbursement                                                                                     18B
     Department of Mental Health cost reimbursement contracts
     RUs - MH 300 group and Center House 800 group

4185 DMH - Salary Reserve
     Department of Mental Health, annual salary upgrade.
     RUs - MH 300 group and Center House 800 group

4190 DMR - Unit Rate                                                                                              19A
     Department of Mental Retardation unit rate contracts
     RUs - MH 300 and MR 400 group and Center House 800 group

4191 DMR - Cost Reimbursement                                                                                     19B
     Department of Mental Retardation cost reimbursement contracts
     RUs - MH 300 and MR 400 group and Center House 800 group

4195 DMR - Salary Reserve
     Department of Mental Retardation, annual salary upgrade,
     RUs - MH 300 and MR 400 group and Center House 800 group




                                14098149-c3c3-417a-989d-1b0274611a9b.xls, 7/29/2011                             Page 12
Bay Cove Human Services, Inc./ The Center House, Inc.
            CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                         UFR
4220 DPH - Class Rate                                                                                     20A
     Department of Public Health class rate contracts (approved by Rate Setting)
     RUs - S/A 500 and E/I 600 groups only

4221 DPH - Cost Reimbursement                                                                             20B
     Department of Public Health cost reimbursement contracts
     RUs - S/A 500 and E/I 600 groups only

4225 DPH - PR-Salary Reserve
     Department of Public Health, annual salary upgrade.
     RUs - S/A 500 and E/I 600 groups only

4250 Medicaid Claims ( Welfare )                                                                          21A
     Medicaid claims submitted to processing companies, e.g.Paramax, MHMA, etc.
     RUs - S/A 500, E/I 600 groups & Center House 800 groups..

4300 MRC - Unit Rate                                                                                      28A
     Mass. Rehab. Commission unit rate contracts.
     RUs - Center House 800 group

4301 MRC - Cost Reimbursement                                                                             28B
     Mass. Rehab. Commission cost reimbursement contracts.
     RUs - Center House 800 group

4305 MRC - Salary Reserve
     Mass. Rehab. Commission, annual Salary upgrade.
     RUs - Center House 800 group

4310 SPED-Dept. of Education-Unit Rate                                                                    35A
     Department of Education unit rate contracts, e.g. 89-313 Grant, Bureau of Nutrition….( FY97 -0-)

4311 SPED-Dept. of Education-Cost Reimbursement
     Department of Education cost reimbursement contracts…..( FY 97 -0- )

4320 Subcontract - Mass Govt.                                                                             36
     Commonwealth contracts or parts of contracts, subcontracted to us from other organizations.
     RUs - Programs

4340 Other MA Govt. - (Subsidies)                                                                         37A
     Commonwealth unit rate contracts not specifically listed on UFR, Schedule A.
     Includes housing subsidies from BHA and MBHP.
     RUs - MH 300 Group

4341 INACTIVE, (Other MA Govt. - Cost Reimbursement, no entries FY97 anf FY98)                            37B

4391 Private Client/3rd Party Fees                                                                        41
     Blue Cross; Harvard Community Health; Neighborhood Health Plan; Tufts; other HMOs
     RUs - S/A 500 and E/I 600 groups

4392 Offset, Third Party Revenue
     Represents amount of reserve against revenue booked during current fiscal year.
     RUs - S/A 500 and E/I 600 groups

4395 SPED-Local Govt. (Tuition)                                                                           42
     School tuition from local cities and towns. City of Boston; BSP/ASP schools; Cambridge schools;
     Mary Lyons school etc.
     RU - Bay Cove Academy 671

4400 INACTIVE, 7/1/99………. (Client Resources - Rent)                                                       54




                               14098149-c3c3-417a-989d-1b0274611a9b.xls, 7/29/2011                      Page 13
Bay Cove Human Services, Inc./ The Center House, Inc.
             CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                             UFR


4401 Client Resources - Rent & Board                                                           54
     Rent & Board….. paid by clients to support program.
     RUs - MH 300 and MR 400 groups

4402 Client Resources - Copayments                                                             54
     e.g. Client copayments -Methadone clinic, ASAP, etc.
     RUs - All Programs

4430 United Way, Unrestricted
     Federated fundraising contributions from United Way, NOT restricted to any line item.     58
     RUs - Center House 800 group

4450 Investment Revenue - Unrestricted                                                         61
     Interest from bank accounts and other investments.
     RU - 101 Management & General

4460 Investment Revenue - Restricted                                                           62
     Interest Income, from Restricted accounts…..Center House, Scudder
     RU - 101 Management & General

4470 Gain & Loss on Sale of Assets:                                                            67
     Sale of asset on books written off, gain or loss used here.

4480 Gain & Loss, unrealized
     Profit or loss incurred prior to sale of asset. ( market swing)

4500 Commercial, Supp. Employ.
     Commercial Income received from customers for placement of clients.                       70
     RUs - Center House 800 group

4510 INACTIVE 7/1/98…..(Center Club Dues to G/L 4402 Co-payments)




                                 14098149-c3c3-417a-989d-1b0274611a9b.xls, 7/29/2011         Page 14
Bay Cove Human Services, Inc./ The Center House, Inc.
            CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                          UFR


4512 INACTIVE 7/1/98……(Club Meal Revenue to G/L 4401 Board)
4540 Commercial Products & Services                                                                        70
     Commercial income to support workshops for clients.
     RUs - MH 300 and Center House 800 groups

4545 Training Revenue
     Income to support training workshops.
     RU 101 Administration

4550 Other Revenue - Rent                                                                                  71
     Rent received from tenants, e.g. 66 Canal St.
     RU - 102 Canal St.

4551 Other Revenue - Management Fees                                                                       71
     Fees paid by other entities to BayCove, e.g. Center House, RBI, HUDs, etc.
     RU - 101 Management & General

4552 Other Revenue - Miscellaneous                                                                         71
     Management & General Revenue that cannot be classified in other accounts.
     RU - 101 Management & General

4560 Deferred Revenue
     That portion of revenue from Commonwealth contracts that is pre-billed due to the calculation of
     unit rates. This account is a reduction of revenue on a monthly basis. Balance in this account at
     year end WILL be -0-.
     RUs - Programs

4561 INACTIVE, 2/99….(Prior Year Revenue)
4570 Allocation - Admin. Revenue
     Allocation across RUs of Revenue originally credited to Admin. RU.

4903 MH Donated Revenue)
     Income solicited directly by programs
     RU A152 ONLY

4904 MR Donated Revenue)
     Income solicited directly by programs
     RU A152 ONLY

4905 S/A Donated Revenue)
     Income solicited directly by programs
     RU A152 ONLY

4906 C/F Donated Revenue)
     Income solicited directly by programs
     RU A152 ONLY

4907 BCA Donated Revenue)




                                14098149-c3c3-417a-989d-1b0274611a9b.xls, 7/29/2011                      Page 15
Bay Cove Human Services, Inc./ The Center House, Inc.
              CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                                UFR
      Income solicited directly by programs
      RU A152 ONLY

4999 Revenue Default Account
      If no revenue account is found ( allowable ) this account will be used automatically.

                                                    EXPENSES
Salaries and Wages
5010 thru 5970......see Laminated List
                                                                                                                  Sch
Occupancy:                                                                                                          B
6090 Facility Lease:                                                                                               9a
      All expenses incorporated into a lease for facility space. If the Leasor is also renting parking
      space and the parking lease is in the same name, the amount for parking IS "Facility Lease". If
      parking is NOT being rented by the same leasor, see "Staff Mileage/Travel"
      Payment for real estate taxes on leased property IS "Facility Lease". Payments for rent made by
      BayCove on behalf of clients is NOT Facility Lease.....see "Client Personal Allowances".
      Program and Non-program RUs

6091 Mortgage Interest:                                                                                            9b
      Interest on mortgages ONLY..... NOT interest on loans, vehicles or equipment.
      Program and Non-program RUs

6092 Facility - Depreciation                                                                                       9c
      .................( Journal entry ONLY )
      Program and Non-program RUs

6100 Facility Operation-General:                                                                                   10a
      Payments associated with occupancy; furnishing and maintenance, contracted housekeeping,
      laundry, contracted grounds keeping, routine repair and maintenance, real estate taxes or
      payments in lieu of taxes, building supplies, licenses, permits, fees, non-capital furniture, appliances
      and building equipment.
      Program and Non-program RUs

6102 Facility Operation-Outside Contracts:                                                                         10a
      Invoices from sub-contractors...e.g. Electricians, plumbers, security, storage, construction.
      Program and Non-program RUs

6111 Utilities-Electric                                                                                            10a
      Amounts for electric service provided by utility company.
      Program and Non-program RUs

6112 Utilities-Gas                                                                                                 10a
      Amounts for gas service provided by utility company.
      Program and Non-program RUs

6113 Utilities-Fuel Oil                                                                                            10a
      Amounts for fuel oil provided by fuel oil dealer.
      Program and Non-program RUs

6114 Utilities-Water & Sewer                                                                                       10a
      Amounts for water consumption and sewer cost, usually billed by City or Town.
      Program and Non-program RUs

6203 Leased Equipment:                                                                                             10b
      Lease payments for non-capital lease of equipment.(includes deleted 7380"Leased Office Equip.")
      Program and Non-program RUs

6204 Equipment Depreciation                                                                                        10d




                                    14098149-c3c3-417a-989d-1b0274611a9b.xls, 7/29/2011                          Page 16
Bay Cove Human Services, Inc./ The Center House, Inc.
             CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                            UFR
     ...............( Journal entry ONLY )
     Program and Non-program RUs

6205 Facility General Insurance:                                                                              10e
     Amounts for Fire, Liability or other insurance related to facility.
     Program and Non-program RUs

6299 Facility Costs, Canal St.                                                                                -----
     ...............( Journal entry ONLY )
     Summary account for amounts allocated from Canal St. cost center ( 102 ) to other cost centers,
     using square feet of space. Account is then re-allocated at the end of the fiscal year.
     Program and Non-program RUs

Operating Expenses:
7110 Direct Care/Program Consultants:                                                                         12
     Individuals, in some cases, possessing specialized skills or expertise in client care or treatment,
     engaged on an "as needed", "on call", "standby" or "specialist" basis, to provide client care or
     treatment.
     Program and Non-program RUs

7130 Temporary Help:                                                                                          13
     Includes direct care specialists, contracted relief and temporary office help.
     Program and Non-program RUs

7140 Providor Reimbursement/Stipends:                                                                         14
     Per diem reimbursement to independent individual care providors such as family day care
     providors or foster families, to compensate them for their personal services and/or to defray all or
     a portion of the costs associated with client care in their homes.
     Program RUs ONLY

7150 Subcontracted Direct Care:                                                                               15
     Client care or other program services which are a primary and integral part of the total program
     but which are furnished to the program, under contract, by a separate program of another
     providor.
     Program RUs ONLY

7160 Staff Training:                                                                                          16
     Formal instruction to meet professional continuing education requirement, to satisfy program
     licensure requirements or to enable staff to acquire and maintain acceptable levels of knowledge,
     skill and proficiency for the routine performance of their assigned functions.
     Program and Non-program RUs

7170 Staff Mileage/Travel:                                                                                    17
     Direct care and administrative staff travel within the normal scope of the staff members' assigned
     duties. This category includes use of a staff member's own vehicle, public transportation, taxi
     fares and parking when traveling on business.
     Program and Non-program RUs

7180 Meals:                                                                                                   18
     Food, cooking materials and other resources required for the planning, preparation and serving
     of meals and snacks to clients and if programmatically necessary, to staff.
     Program and Non-program RUs

7190 Vehicle-Gas & Oil                                                                                       19a
     Gasoline and motor oil for the operation of vehicles used for transporting of clients or other           38d
     company business
     Program and Non-program RUs

7191 Vehicle Lease:                                                                                          19a




                                   14098149-c3c3-417a-989d-1b0274611a9b.xls, 7/29/2011                      Page 17
Bay Cove Human Services, Inc./ The Center House, Inc.
             CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                           UFR
     The cost of leasing a vehicle associated with transportation of clients to/from or among program        38d
     sites as a routine part of program participation or for other company business.
     Program and Non-program RUs

7192 Vehicle Insurance:                                                                                     19a
     The cost of insuring a vehicle associated with transportation of clients or other company business.     38d
     Program and Non-program RUs

7193 Vehicle Maintenance / Repair:                                                                          19a
     Maintenance and repairs for vehicles used for transporting of clients or other company business         38d
     Program and Non-program RUs

7194 Vehicle Depreciation:                                                                                  19a
     ...........( Journal entry ONLY )                                                                       38d
     Program and Non-program RUs

7195 Other Client Transportation:                                                                            19d
     Amounts for public transportation, cabs, taxis or other means of transporting clients.
     Program RUs ONLY

7200 Incidental Health Care/Medical Care:                                                                    20
     The resources associated with providing health/medical care on an as needed or emergency
     basis ( including ambulance services ) to clients of a program which is not primarily intended to
     address the on-going medical needs of program participants.( NOT medicine/pharmacy)
     Program RUs ONLY

7210 Medicine/Pharmacy:                                                                                      21
     The resources associated with on-site inventory and administration of medically necessary
     prescription pharmaceuticals, patent medicines and medical supplies.
     Program RUs ONLY

7220 Client Personal Allowances:                                                                             22
     Amounts paid to program clients as an incentive to program participation, as part of instruction
     in money management, to give clients a measure of economic independence in order to
     acquire personal items, or for other program purpose. This category does NOT include wages
     related to the economic value of the client's work.....see "Direct Client Wages".
     Program RUs ONLY

7230 Provision of Material Goods, Services & Benefits:                                                       23
     Resources, other than those defined above, associated with provision of material goods or
     services - such as prosthetic and adaptive devices, nutrition or day care vouchers - to eligible
     program clients/recipients.
     Program RUs ONLY

7240 Client Group Activities                                                                                 23
     Center House expenses associated with the Club.
     Program RUs ONLY

7250 Client Wages, productive:                                                                               25
     Payment to clients for labor in the production or assembly of a product or service as a part of
     the client's program of vocational training/rehabilitation or sheltered employment AND produces
     revenue for the agency
     Workshop Program RUs ONLY

7251 Client Wages, Non - productive:                                                                         25
     Payment to clients for labor in the production or assembly of a product or service as a part of
     the client's program of vocational training/rehabilitation or sheltered employment AND does
     NOT produce revenue.
     Workshop Program RUs ONLY



                                 14098149-c3c3-417a-989d-1b0274611a9b.xls, 7/29/2011                       Page 18
Bay Cove Human Services, Inc./ The Center House, Inc.
                  CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                                   UFR


7252 Client Wages, Supp.Employment
         Payment to clients for off-site labor at customer's location.
         Workshop Program RUs ONLY

7255 Client Wages, FICA Expense                                                                                           25
         Employers portion of total FICA payment, usually the same amount as that deducted from client
         wages.
         Workshop Program RUs ONLY

7260 Other Commercial Prod. & Svs. (Live Work):                                                                           26
         Resources, other than defined above, such as raw materials, production equipment and consumables, and
         marketing associated with the use of client labor in the production or assembly of a product or service as a
         a part of the client's program of vocational training/rehabilitation or sheltered employment.
         Workshop Program RUs ONLY

7264 Commercial Freight / Postage                                                                                         26
         Includes the cost of transporting goods provided by a workshop (e.g. Drydock) to the customers and postage
         (usually prepaid) which is a part of the cost of a mailing job.
         Workshop Program RUs ONLY

7270 Program Supplies & Materials:                                                                                        27
         Program residential, educational, vocational and recreational supplies and materials routinely
         required for ongoing direct client care or program service delivery. ( NOT food or cooking
         materials....see "Meals".)
         Program RUs ONLY

7275 Non-Capital Furniture & Equipment                                                                                    27
         Small electronics & appliances, vacuum cleaners
         Program and Non-program RUs

7280 Data Processing                                                                                                      27
         Computers, copiers, FAX machines, Palm Pilots etc.under $3,000.
         Program and Non-program RUs

Administrative Expenses:
( Administrative = a type of expense and NOT a cost center )

7330 Legal Fees:                                                                                                          33
         Fees for legal services.
         Mgmt. & General RUs ONLY.

7340 Audit Fees:                                                                                                          34
         Fees for auditing services provided to entity.
         Mgmt. & General RUs ONLY.

7360 Management Fees:                                                                                                     37
         Fees charged by one Bay Cove entity to another.
         Program and Non-program RUs

7370 Other Professional Fees:                                                                                             37
         Fees other than above paid to firms or individuals who provide professional services, such as
         Computer consulting, benefits consulting, insurance consulting, etc. ( NOT including Direct
         Care consultants, see 7110 )
         Program and Non-program RUs

7380 INACTIVE, 5/10/98(Leased Office Equipment)
7381 Office Equipment Finance Charge:                                                                                     38b




                                          14098149-c3c3-417a-989d-1b0274611a9b.xls, 7/29/2011                           Page 19
Bay Cove Human Services, Inc./ The Center House, Inc.
             CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                             UFR
     Amounts for Capital lease interest on office equipment, usually paid monthly
     Program and Non-program RUs

7382 INACTIVE (Office Equipment Depreciation)                                                                  38c

7390 Directors & Officers Insurance                                                                            38h
     .....................(Journal Entry ONLY )
     Mgmt. & General RUs ONLY

7394 Professional Insurance                                                                                    39c
     Insurance to cover mal-practice or other coverage for professional activities.
     Program and Non-program RUs

7395 Working Capital Interest:                                                                                 39d
     Amounts paid, usually to a bank, for interest on working capital ( line of credit, short term loans )
     Mgmt. & General RUs ONLY

7396 Recruitment Advertising:                                                                                  39e
     Amounts for recruitment advertising ONLY.
     Program and Non-program RUs

7397 Telephone Service:                                                                                        39e
     Amounts for telephone Service, local and long distance and Beeper rental.
     Program and Non-program RUs

7399 Other Expenses:                                                                                           39e
     Should be used sparingly. Any amounts that CANNOT be classified in any other account.
     Program and Non-program RUs

7401 Office Supplies & Materials                                                                               39e
     Amounts for purchased office supplies and materials, including computer software.
     Program and Non-program RUs

7402 Postage                                                                                                   39e
     Amounts for postage meter, stamps, Federal Express, UPS, etc. (NOT Drydock Commercial postage)
     Program and Non-program RUs

7403 Printing & Reproduction                                                                                   39e
     Amounts for purchased printing of forms, brochures, etc. as well as purchased copying.
     Program and Non-program RUs

7404 Membership & Accreditation                                                                                39e
     Amounts for membership or dues to trade organizations or providor organizations.
     Program and Non-program RUs

7405 Bank Service Charges                                                                                      39e
     Charges from banks and other financial institutions for services.e.g. stop payment, etc.
     Mgmt. & General RUs ONLY

7406 Special Events Expense                                                                                    39e
     Amounts spent for unique costs in order to run fundraising events.
     Fundraising RU ONLY

7407 Advertising / Public Relations                                                                            39e
     Amounts spent for general advertising of programs or other services provided by agencies.
     Program and Non-program RUs

7408 Conference/Meeting Expense                                                                                39e
     Food for administrative meetings (including Planning Days, etc.)



                                    14098149-c3c3-417a-989d-1b0274611a9b.xls, 7/29/2011                      Page 20
Bay Cove Human Services, Inc./ The Center House, Inc.
                  CHART OF ACCOUNTS, effective 7/1/97, revised 6/30/00                                                           UFR
         Program and Non-program RUs

7410 Allocation of Division Expenses
         .....................(Journal Entry ONLY )

7420 Allocation of Administrative Expenses)                                                                                         -
         .....................(Journal Entry ONLY )

7431 INACTIVE 6/30/00 (Bond Amortization Expense)
7500 Staff Appreciation Expense
         Items included in Board Resolution of 12/24/96, Holiday bonus, staff appreciation dinners,
         longevity awards, flowers or other acknowledgement of significant events, holiday parties,
         food at meetings, or other items designed to enhance morale.
         Program and Non-program RUs

Non Reimbursable Expenses:
8010 INACTIVE 2/99 (Depreciation on Donated Assets):
8020 INACTIVE 2/99 (Depreciation on State-Owned Assets)
8030 INACTIVE 2/99 (Amortization)
8040 Bad Debts
         Amounts determined or predicted ( using a Reserve for Bad Debts ) as non-collecible
         ...............( Journal entry ONLY )
         Program and Non-program RUs

8090 Non-Reimbursable Expense:
         Business lunches, parking tickets, litigation costs, late charges, etc.

8903 MH Donated Funds Expended
     Use for the spending of donated funds
     RU A152 ONLY
8904 MR Donated Funds Expended
     Use for the spending of donated funds
     RU A152 ONLY
8905 S/A Donated Funds Expended
     Use for the spending of donated funds
     RU A152 ONLY
8906 C/F Donated Funds Expended
     Use for the spending of donated funds
     RU A152 ONLY
8907 BCA Donated Funds Expended
     Use for the spending of donated funds
     RU A152 ONLY

* Account names used are from the Commonwealth's Uniform Financial Report ( UFR), Supplemental Expense Schedule B.
Most descriptions used are from the Commonwealth Component Price Catalog or UFR instructions.
IMPORTANT: For equipment or furnishings, office furniture and equipment, etc. that costs more than $3,000, see the Accounting
Coordinator for account number.




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