Archdiocese of Omaha Community Server

In the chart of accounts there is a number 4035 for "Unemployment Insurance".  Why does this number exist?  I have been told by the state that churches and schools that are operated by churches do not pay into unemployment insurance. 

One thing our church and school pays is Workers Compensation Insurance but there is no number in the chart of accounts for that.  Why isn't there a number for something like this that we all have to pay and is a significant expense especially for a parish/school like ours with 60+ employees?  I use 4035 but then I get questions about the description of this number when I share expense reports.

Mr. Means - Parishes within the Archdiocese of Omaha do not pay into unemployment insurance because the Archdiocese opted out of this in the 1980s. Churches and schools that are operated by churches have to make an effort to opt out of paying into unemployment insurance.

In the chart of accounts, account # 4071 (property insurance) is supposed to be used for both property insurance and workman's comp. Account # 4035 that you currently use for workman's comp. is part of the group 'lay personnel expenses,' while workman's comp. is really an organizational expense.

I hope this information helps. 

Stephen Carter