Accounting Question Regarding Loans

[Mark Phillips]

I am running a US not for profit 501c3 club softball team. We have an
outside batting coach come once a week to give batting lessons. Each player
pays $15 to the club, which is considered by the IRS to be a donation and I
have to keep track of how much each person donates per year to the club. The
club pays $150 to the batting coach for each lesson. there are 2 teams, 12U
and 14U.

I have 2 sub accounts under checking - 12U Batting and 14U Batting, An
income account for each club member, and and 2 expense accounts: 12U Batting
and 14U Batting.

1. take $15 from a 12U player
Debit 12U Batting checking account, credit Income account for that person

2. Pay a check for 12U batting
Debit 12U Batting expense and credit 12U batting checking account

3. How do I account for a parent who does not pay that night and pays later?
I looked at the personal loan example in the help file, but I am missing
something
Debit the asset account - money owed from a person, but I can't credit the
income account for that person because they have not paid yet. Where does
the offsetting entry go?

What if I need to collect $ for a tournament fee. I pay the fee, and one
parent is late in paying. I would debit the tournament expense and credit
the checking account, but I need to keep track of the fact that a person
owes me for their portion of the tournament fee.

Thanks!

Mark