Hi there, @justme70.

Let me walk you through the steps to set up classes in your QuickBooks Desktop account. Yes, classes still recommended since it helps you handle designated accounts for a church and use Profit and Loss report to check the data. You can follow these steps on how to set up classes in your QuickBooks Desktop account:

Step 1: Turn on class tracking

1. Open your company file.
2. Go to the Edit menu, then select Preferences.
3. Choose Accounting, then go to the Company Preferences tab.
4. Click the checkbox beside the Use class tracking for transactions.
5. Select the Prompt to assign classes checkbox if you want a reminder when you haven't assigned a class yet.
6. Click OK.

Once done, you can refer to this article for the next step setting up classes in your QuickBooks Desktop account: Set up and use class tracking in QuickBooks Desktop.

Also, you can create separate accounts as what DeaB recommends so that you can track your balance in the Chart of Accounts.

In case you'll need help to generate reports to compare the balances across multiple classes, departments, or locations, refer to this article: Filter, sort, or total reports by Class.

If you have additional questions, feel free to leave a message in the comment section. I'll be happier to help. Take care and have a great day!