 In this presentation, we're going to be allocating expenses to their unrestricted categories, that being the admin, the community service, the education, and the fundraising. Get ready, because here we go, with zero. Here we are in our not-for-profit dashboard. Let's head on over to Excel to see what our objective will be. So we're going to be opening up Excel. We're on tab 10 here. And you'll recall that we have been entering this information into our trial balance. Having one column of numbers, basically being a chart of accounts with the numbers. Then we had the breakout for things like restricted and unrestricted categories, having to be done with separate accounts. Then if we scroll to the right, we made the statement of activities, the statement of activities, then breaking out between the two columns without restrictions and with restrictions. And we've reflected that in our system using the tracking feature. Now, the items with restrictions, then we'd want further breakout, because note down here that we have our items that are grouped by what they're used for, the programs and then the admin or the managerial and the fundraising. We also need them to be broken out by their nature. Now, when we enter this into the zero system, obviously by default, the system puts things in there by their nature, because that's what normally happens with a for-profit. And then we're going to use the tracking feature to be able to then break it out by function. So now we're going to be going in and breaking it out by function. Now note before this, what we had done is we had entered this information into the system, and we have only been breaking it out by nature. And then we said we're going to do a two-step process, just do a normal bookkeeping process, breaking it out by nature, not worried about the function, the programs, categorize, break out. And then at the end of the process, we're going to go back in and do them all, breaking them all out in this process, the 40, 20, 20, 20, all at the same time. So that's what we're going to do now. I think that's a good way to do it, because then you can, it's easier for the data input to do just the data input without having to do this breakout every time, and then go back in and do the breakout. That's going to specialize your tasks a little bit and make it a little bit easier to do. Also know that you would have to come up internally with what the breakout should be for the programs, the 20, 40, 40, the 40, 20, 20, 20 breakout here. So we're going to be using this breakout in our problems. You'd have to come to a determination of what the correct breakout would be for our two programs and then the admin and then the fundraising. But most not-for-profit organizations will have a similar kind of need here, where they're going to have programs, then they're going to have the admin for the programs, and then they're typically going to have fundraising type of categorization. So the amount of programs and whatnot might be more or less, but you're going to have probably a similar kind of breakout that you would need to then allocate the expenses towards. All right, let's go back on over to zero, and let's take a look at our reports. So I'm going to go back over to zero, and I'm going to be pulling up an income statement with our income statement worksheet. So we're going to go to the accounting dropdown. Within the accounting dropdown, we're going to go to our income statement worksheet. Remember that we created this worksheet in a prior presentation, adjusting a standard income statement. So if you don't have that, take a look at the prior presentation. You can see how we built this worksheet from a standard income statement. I'm going to hold down control, scroll up just a bit, get up to that 125, that 125 is where we like to be. Then I'm going to scroll down, and we're going to go to our expenses. So you'll note within the expenses that we have the total column over here, but none of them have been allocated. They should be in the unrestricted category and then further categorized by the type of breakout, the 20, 20, 20, 40 breakout that we need to have. So we're going to go in and do this in a step-by-step process. Now we're going to go into each of these items, reallocate them to one of the categories that will fit under the subcategory of the unrestricted items. Then they will appear over here, then we'll make another report which will give us the breakout, the detail of the unrestricted, basically give us the detail category by category so we can see that breakout in that report. So as we do this, it'll disappear from this column. It's going to reappear over in this column, then we'll make another report that'll take this column and break it out into its detail of the 20, 20, 20, 40 detail. All right, let's do it. We're going to go into the 4,400. We're just going to drill down it. By the way, too, you may want to make a copy of this report first, print it out because those numbers shouldn't change. All we're going to do is change the allocation. So the overall number isn't going to change. We're going to change the allocation. So you might want to print it out just to make sure if you have any kind of problem with the allocation that you still know what the overline number is. Okay, so once we're in the detailed report, we're going to go into this item here. This is going to take us to the transaction, which will be the journal entry. Next, we're going to edit this journal entry. I'm going to select the dropdown here and we're going to edit the journal entry. And what we're going to do is take the debit side, which is going to be the expense, and we're going to then allocate it out. So what I would recommend doing is first choosing the items. So we're going to take the same depreciation category and then we're going to be allocating to the 2020-2040 over here and then we'll do the actual calculation for the allocation. So I'm just going to say 7,000 again here. I'm going to put 7,000. Once we're done, I'm going to delete this first row or just delete the numbers in them at least. And so then I'm going to go back down. I'm going to do this again. I'm going to say we need another one for 7,000 for the depreciation. And then we'll do this again, 7,000 depreciation. And then we'll do this again with the 7,000 for depreciation. So we're going to break this out into four items. We're going to break it out in accordance with our percentages. So now let's allocate the categories. It's going to be in the unrestricted column. So I'm going to select the dropdown. We're going to pick the 20 and the admin, unrestricted community service 20, unrestricted and then the education 40. And then the unrestricted and then we got the fundraising 20. So now we need to allocate this 4,000 out in accordance with the 20, 20, 40, 20. So I'm going to take out the trustee calculator here. So let's pull up the trustee calculator. Then we're going to take the 4400 times 0.2 and that's going to be the 880. So I'm going to put the 880 on the debit side for all the 20% ones. So 880. So I forgot to miss an eight there, 880. And then this one's going to be also 880. And this one down here is going to be 880. And then we'll do this again. I'm going to say, all right, let's say we do this again for the 4400 times 0.4. And that's going to be the 1760. So that should be 1760. All right, now we're doubled up on the debit side. So I'm just going to delete the first column. I don't need the first column anymore. We've reallocated it. That means the debits are going to be on the bottom, but that's OK. And I'm going to say delete that, this first item. And we're still left with the 4400 and the 4400 here. So that looks good. Let's go ahead and then post this. And we should see an adjustment with regards to the allocation. So note the account will be the same, but the allocation now differing. So we're going to go back into our report. I'm going to go to the accounting dropdown. We're going to go then to the income statement worksheet. Within the income statement worksheet, we see now the allocation down here is in the unrestricted category. It's been removed here. Now it's not been removed here because we didn't put anything in the assigned category for the restricted. And I might talk about how we can adjust that at a later point in time so that this item will go away here. But in any case, we have this one here now. Now what we'd like to do is see the breakout between the 2020-2040 that we broke it out for. So to do that, let's make another income statement. Now we could do it with this one. We could make another statement on our worksheet and put in the four columns that consist of this unrestricted item here. But I think that might get to a long worksheet. So you could do that if you want to see it all on one worksheet, or you could go to another worksheet. And now we could say, these are going to be the totals for unrestricted and restricted. And then we have the breakout of our other worksheets that are going to show us the detail so that it's not all in one spot here. So it's up to you on how you want to format that. But that's how we'll do it here. So I'm going to write in that flexibility to do that is great. That's what zero has. That, again, a lot of other software does not have that flexibility within the system here. You have to use Excel to get that flexibility. So in any case, I'm going to hit the dropdown. We're going to say duplicate. And then let's go back to the prior tab. And then let's go up to the income statement. So I'm going to go to the Accounting dropdown. We're going to go to the income statement. So we'll make another income statement here. All right, now we're going to customize this income statement. So we got the date range looks good. Let's go to the Edit Layouts down below. Edit Layouts down below. And we're going to make some columns that will make up those unrestricted items. So we're going to go to the Edit Layout. I'm going to hold down Control. We'll scroll down just a bit. Bring it down to that 100%. So then within the 100%, I'm going to go then up top. We're going to be adding a column. So we're going to say Add Column. And I want to look at the unrestricted. So Add Column related to the unrestricted. And then we're going to select the dropdown. I'm just going to pick our percentages. So we got the admin. So we'll pick up the admin. And there we go. And then I'm going to change the date here. So we'll change the date. Oh, I don't need the date. I'm going to delete the date. So we're going to say, OK, so that should be good. So that's our admin. So then I'll make another column. So I'm going to make another column. And it'll be unrestricted too. And then I'm going to select the dropdown. And this one's going to be the 20% community service. 20% community service. I'm going to double click on the tab then. And we're going to delete the 2020 here. So we'll delete the 2020 there. So there we have that. Then let's do it again. So we're going to add another column going up to the column up top. So we'll add another column. It's going to be for unrestricted. And then I'm going to select the dropdown. And we're going to go then to the Education. So the Education. And then say OK. And then double click on the Education. And we can then say that that's going to be for the Education. So there we have that. And then let's do another one. I'm going to add another one. So we'll add another column. And I'm going to say this is going to be unrestricted again. And the last section is going to be the Fundraising. So Fundraising. Then I'll double click on this. And we can delete the 2020. So there we have that. Now then I'm going to pull over or this 2020 column. I don't even want this because this is going to be the total all the numbers. So I don't want that. I'm actually going to delete it. I'm going to click on the column up top. Going to go up to the trash can and just simply delete it. All right. So there we have it. Now we could do some more customization here if we want. We probably do want a total column here. And we might also want to total up the program information versus the non-program stuff. And again, really nice that we have this format in here that we could do this. The two programs are the Education program. So I can pull this to the right. I'm going to grab it or I'm to the left. I'm going to grab it and pull it to the left. And then we have the community service, which again, I'm going to click on it, grab it and drag it to the left. Now all we need is the total column for all of them. But we can also put another subtotal for the programs. And we can do that with a formula. So there's two ways we can do it. I could select the dropdown. And we could go unrestricted and choose the two programs that would then be included and make that the total column. Or we could do it with a formula. And you might do both to have a double check, to have an easy double check to see that the calculation of these two columns adds up to selecting just those two line items. Let's do it with a formula here. So we'll say formula. And then I'm going to say that this is going to be insert. I'm going to pick up the Education plus. And then we'll insert the community service. Education and community service. And then we'll change the name to program, program total. So right, total program, program total. I don't know which way would be better. Then I'm going to grab it and I'm going to drag it to the left. So that's going to sum up the two programs. And then we can have a total column to the right. Again, the total column could take into account all four of these columns. Or we can use another formula for the total. Or we can do both, which will give us that double check. So I'm going to do both to give us kind of that double check. So I'm going to say, let's hit the dropdown here again. And I'm going to say that we want to do, let's say, first the formula. So I'm over here in the total column now. So the formula could be two ways. I could say this column plus this column plus this column plus this column. Or I could say, hey, this total program adds up these two columns. So I could say total program plus admin plus fundraising. Let's do that. So I'm going to say, all right, insert the program total plus the admin. Oh, hold on. That's not how you do it. Plus you do it with the dropdown here. The admin plus the fundraising. OK, and then, and so there we have that. I did it again. Plus the fundraising. And this is going to be the total formula. So that's the total by formula. And then let's do one more total and do the same thing, but then just pick up the four categories within the total column. So let's do it one more time and say, this is going to be unrestricted. And then I'm just simply going to pick up the four items, which is going to be this admin, community service, education, fundraising. I can't pick up the unassigned, because if I pick up unassigned, it'll actually pick up unassigned in both the unrestricted and restricted categories. So we want to make sure to assign everything that's going to be assigned. OK, so then I'm going to say OK. And there we have that. And then I'm going to go to the right. And I'm going to double click on this and rename it. And this is going to be total by category. And that'll be a double check number. These two should result in the same numbers. So it should give us kind of a double check. So this is going to be our worksheet here. This isn't going to be a final report we give to someone else. The final report we give to someone else is only going to have these four columns possibly, or five columns or so. So we'll make another one to give outside. This will be our internal worksheet to basically double check. And you could see, if I added all this information onto the prior income statement over here, then it starts to get very long, very cumbersome, right? And it's probably easier to be jumping back and forth between the two custom reports. So let's see what it looks like. I'm going to say OK, done. I'm going to hold down Control, scroll up just a bit, back to that 1, 2, 5. That should do it. So here we have it. So now we've got the programs. So here's the program information. And then here's the fundraising and the total by formula and the total by category. So notice these two columns should be the same, total by formula and total by category. And when we look at the expenses here, here's the breakout, the education 40, the community service at the 20. Then if you add those two up, that's the total for the programs. Then we have the admin at the 880 and the 880 for the fundraising. And then this should be the total of this plus this plus this. And then this is a double check on the total, which is pulling in the total by category. So what we're going to do is we're going to continue with this now. If I go back to this tab, the other income statement, and let's refresh this just to update, make sure we're updated here. So I'm going to update this. And we'll note, so we're pulling this information, all these expenses, and they're going to show up from here and pull over to here. Then we're taking this total column and we're double checking that with our other statement, breaking this information out now by category, the unrestricted category. So this total then will add up to that same total over there for the unrestricted. So there's the unrestricted total. Here's the 232.600, the 232.600. And then we'll break this information. So every time we make another change, it'll then appear over here and it'll give us our breakout. This breakout then will match what we have on our Excel worksheet. So if we go up to our Excel worksheet, for example, and take a look at depreciation here, which is the 1760, the 880, the 880, and so on. So that's what we have on this side. Yeah, so that looks good. So we're just going to continue with this process next time. We'll have these two reports open, and we'll jump back and forth and just drill down on each one of them and have them basically reappear over here as we make that change. And we'll just continue this process and get good at doing it fairly quickly so it's a fairly easy and as painless process as possible. Before we finish up, however, we should save this report. So we're going to rename it. So let's call this the unrestricted worksheet. So I've got two eyes in here. So unrestricted worksheet. And then let's go down and save it. So I'm going to go save as custom. And I'm going to rename it here. Same name, unrestricted worksheet. And then I'm not going to overwrite the original income statement. I'm just going to save it here, so we'll save that. And then just let's make sure that it will reappear for us. So let's go into the second tab just to double check in case it gets messed up. And then we're going to go to the Accounting. We're going to go into the Reports. And then we want to take a look at those Custom Reports. So we're going to go to the second tab, which has the Custom Reports. And now we've got the unrestricted worksheet, the restricted. So now we've got our income statement worksheet and then the breakout of these two. I'm also going to put it into the Favorites by clicking this little star button. That means that when I go to the Accounting dropdown, it's going to be showing up here in our Favorite Reports, which is great. So that's going to be it for now. Let's get out of here.