Industries
Churches and nonprofits
We help churches, ministries, and other charities with formation, books, and filings. Offices are in San Pablo and Concord. The work is also done remotely in California.
Starting or legalizing a church?
Isaiah Leiva specializes in incorporating evangelical Christian churches and ministries in California, and he also helps other nonprofits. An agency approval is not guaranteed.
Church and nonprofit formationBesides formation, we can keep books for tithes and offerings, run payroll for staff, and prepare the annual filings that apply. Visits are by appointment, at either office or remote.
Book with IsaiahYour chart of accounts, built for churches and nonprofits
Stanza creates and maintains a chart of accounts so each fund is identified and the support for it is documented. This is fund accounting, not a list of business deductions.
We set up income, program, and expense accounts organized around the funds the organization uses and around Form 990 when a return is required. Sub-accounts separate restricted money from unrestricted money.
Unrestricted tithes and offerings
General tithes and offerings the board may use for ordinary operations are income of the unrestricted fund. They are not a business deduction.
Restricted funds
Money a donor limits has to stay available for that restriction. Spending it on something else breaks the restriction. The account is how you show the balance.
Designated gifts
A gift the donor assigns to a named purpose is recorded in that purpose, apart from general offerings, so the receipt and the balance match the designation.
Pastor's housing allowance
A housing allowance can be excluded by the minister only when the rules are met, including a board designation in advance and the limits the IRS sets. The church records the designation and the payment. The minister claims the exclusion. It is not a deduction for the church.
Missions
Mission support is recorded in its own account so designated mission gifts are not mixed with operating costs.
Building fund
Gifts restricted to the building stay in that fund until they are used for that purpose. A building the church buys is a capital asset, not an expense of the year of purchase.
Donor receipts
The receipt, tied to the gift account, is what a donor uses if the donor claims a charitable contribution. The church does not decide whether that deduction is allowed.
Staff payroll
Staff wages and benefits are payroll. They stay out of benevolence, missions, and the building fund.
How it is managed
- Each month we categorize transactions and reconcile the accounts by fund.
- Donor receipts and invoices stay with the fund they belong to.
- Restricted gifts are not spent outside their designation.
- A pastor’s housing allowance is documented when the board has designated one in advance.
- Designated gifts, missions, and the building fund stay in their own accounts.
- At year end we review the books with the preparer so the filings and the donor records match.
How a gift, a housing allowance, or a filing is treated depends on your facts and on IRS and FTB rules. We help you keep fund records and donor receipts that support the reporting. We do not guarantee a tax result for the church or for a donor.
Book bookkeeping and QuickBooks setup with Lucia Leiva, Certified QuickBooks ProAdvisorCommon questions
- No. A church chart is fund accounting. It separates unrestricted tithes, designated gifts, missions, the building fund, and a pastor’s housing allowance. Donor receipts support what a donor may claim. The church does not guarantee a deduction for a donor, and a housing allowance is claimed by the minister under IRS rules.
Ready when you are
Ready to get organized? Book an appointment today.
Pick a time that works for you — in person at San Pablo or Concord, or fully remote.