Form 990 Instructions

Who must File Form 990?

To file Form 990, your exempt organization must meet the following criteria:

• Tax-Exempt Status: Organizations that are exempt from federal income tax under section 501(a) and fall under sections 501(c), 527, or 4947(a)(1) are generally required to file Form 990.
• Gross Receipts and Assets: Your organization's gross receipts for the year must be greater than $200,000, and your total assets at the end of the tax year must be greater than $500,000.

When is Form 990 due?

IRS Form 990 is due on the 15th day of the 5th month after the end of the organization's tax year. For calendar year filers, this means Form 990 is due on May 15th of the following year.

However, if the due date falls on a weekend or a legal holiday, the filing deadline is extended to the next business day. Extensions can be requested if needed.

Form 990 penalty

The IRS imposes penalties based on the organization's annual gross receipts:

• A penalty of $20 a day, not to exceed the lesser of $12,000 or 5% of the gross receipts of the organization for the year.
• For organizations with annual gross receipts exceeding $1,208,500, the penalty is $120 for each day failure continues (with a maximum penalty for any one return of $60,000). The penalty applies on each day after the due date that the return isn't filed.

Form 990 Instructions - How to fill out?

Let's see line-by-line instructions on how to fill out Form 990.

This section requires information about your organization, including name, address, accounting method, tax-exempt status, and tax period.

Item A - Tax period.

This section collects information about your organization's tax period.

Select the calendar year option if your organization follows a calendar tax year (January 01 - December 31)

If your organization follows a fiscal tax year, choose the Tax Period Begin Date and Tax Period End Date.

Item B - Applicable Checkboxes

Check the appropriate boxes to indicate changes on the current return compared with the previously filed 990 return.

Address Change - Check the box if the organization changed its address and didn't report the change on the previously filed Form 990.

Final Return - Check the box if the organization has terminated its existence or ceased to be a Section 501(a) or Section 527 organization and is filing its final return as an exempt organization or Section 4947(a)(1) trust. You may also need to attach Schedule N along with this final 990 return.

Name Change - Check the box if the organization changed its legal name (not its “DBA” name) and didn't report the change on the previously filed 990 return.

You must also attach supporting documents for the name change based on your organization's type.

Amended Return - Check the box if the organization is filing an amended return for the tax year to amend the previously filed return for the same tax year.

You must also attach Schedule O and explain which parts, schedules, or attachments of Form 990 were amended and describe those amendments.

Initial Return - Check the box if the organization is filing a Form 990 return for the first time and hasn't previously filed a Form 990-EZ, 990-PF, 990-T, or 990-N return

Application Pending - Check the box if the organization has either filed a Form 1023, 1023-EZ, 1024, or 1024-A with the IRS and is awaiting a response, or claims tax-exempt status under section 501(a) but hasn't filed Form 1023, 1023-EZ, 1024, or 1024-A to be recognized as tax-exempt by the IRS.

If this box is checked, you must complete all parts of Form 990 and any required schedules.

Item C - Organization's name and address

Enter the organization's legal name on the “Name of organization” line. If the organization operates under a name different from its legal name, enter the alternate name on the “Doing Business As” (DBA) line

For foreign addresses, enter the information in the following order: city or town, state or province, the name of the country, and the postal code.

Item D - Organization's EIN

Enter the Employer Identification Number (EIN) provided for your organization.

If the filing organization has more than one EIN and hasn't been advised which to use, send notice to

Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0027

Item F - Name and address of principal officer

Enter the name and complete mailing address of the principal officer. If the officer prefers to be contacted at the organization's address listed in Item C, enter “same as C above.”

Item G - Gross Receipts $

Enter your organization's Gross receipts for the tax year.

Item H - Group Returns

• If the organization answers “No” to Item H(a), it shouldn't check a box in Item H(b).
• If the organization answers “Yes” to Item H(a) but “No” to Item H(b), attach a list (not on Schedule O (Form 990)) showing the name, address, and EIN of each local or subordinate organization included in the group return.

Additionally, attach a list (not on Schedule O) showing the name, address, and EIN of each subordinate organization not included in the group return.

• If the organization answers “Yes” to Item H(a) and “Yes” to Item H(b), attach a list (not on Schedule O) showing the name, address, and EIN of each subordinate organization included in the group return.

Item I - Tax-Exempt Status

Tax-exempt status provides an organization with complete relief from paying taxes. In Item I, choose the organization's tax-exempt status.

If the organization is exempt under section 501(c) (other than section 501(c)(3)), check the second box and insert the appropriate subsection number within the parentheses (for example, “4” for a section 501(c)(4) organization).

Item J - Website

Enter your organization's website name and include the website link. If the organization doesn't maintain a website, enter “N/A” (not applicable).

Item K - Form of Organization

A Legal Entity Form includes corporations, trusts, unincorporated associations, and other entities (for example, partnerships and limited liability companies (LLCs)) with legal rights and responsibilities, including tax filings.

Choose the organization's legal entity; whether it's a Corporation, Trust, Association, or Other. If Other is selected, please explain that form of organization.

Item L - Year of formation

Enter the year in which the organization was legally created under state or foreign law. If a corporation, enter the year of incorporation.

Item M - State of legal domicile

For a corporation, enter the state of incorporation (country of incorporation for a foreign corporation formed outside the United States). For a trust or other entity, enter the state whose law governs the organization's internal affairs (or the foreign country whose law governs a foreign organization other than a corporation).

Part I - Summary

Form 990 Part I consists of 4 sections

• Activities & Governance
• Revenue
• Expenses
• Net Assets or Fund Balances

Activities & Governance

Line 1 - In this line, briefly describe the organization's mission or its most significant activities for the year, whichever the organization wishes to highlight.

Line 2 - Select “Yes” if the organization answered “Yes” on Part IV, line 31, or 32. If your organization selected Yes, it means it discontinued its operations or disposed of more than 25% of its net assets.

You must also complete Schedule N, Liquidation, Termination, Dissolution, or Significant Disposition of Assets (Form 990), Part I or Part II.

Line 3 - In this line, enter the number of voting members of the governing body.

Line 4 -In this line, enter the number of independent voting members of the governing body.

Line 5 -In line 5, enter the total number of individuals employed in the calendar year 2023.

Line 6 - Total number of volunteers

In line 6, enter the number of volunteers, full-time and part-time, including volunteer members of the organization's governing body, who provided volunteer services to the organization during the reporting year.

Line 7a - Total unrelated business revenue

Enter in line 7a the total unrelated business revenue from Part VIII, column (C), line 12.

Line 7b - Net unrelated business taxable income

Enter the organization’s net unrelated business taxable income for the year and file Form 990-T. If the organization isn't required to file a Form 990-T for the tax year, enter “0.

If the organization still needs to file Form 990-T for the tax year, provide an estimate of the amount it expects to report on Form 990-T, Part I, line 11 when it is filed.

Revenue and Expenses (Line 8 - 19)

If your organization is filing Form 990 as an initial return, or if it filed Form 990-EZ or 990-PF in the prior year, leave the “Prior Year” column blank. Use the same lines from the previous year's Form 990 to determine what to report for the prior year's revenue and expense amounts.

Line 16a - Professional fundraising fees

In this line, enter the total of

1. the fees for professional fundraising services reported in Part IX, column (A), line 11e; and
2. the portion of the amount reported in Part IX, column (A), lines 5 and 6, comprises fees for professional fundraising services paid to officers, directors, trustees, key employees, and disqualified persons, whether or not such persons are employees of the organization.

However, don't report the latter amount from Part I, line 15.

Line 16b - Total fundraising expenses

In this line, enter the total fundraising expenses reported in Part IX, column (D), line 25.

Net Assets or Fund Balances

Line 20 - Total assets

In this line, enter the value of the total assets from Part X, line 16

Line 21 - Total liabilities

In this line, enter the value of the total liabilities from Part X, line 26

Line 22 - Net assets or fund balances

To calculate the Net assets or fund balances, subtract line 21 from line 20 and enter the value in this line.

Part II - Signature Block

To complete this part, your 990 return must be signed by the current president, vice president, treasurer, assistant treasurer, chief accounting officer, or other corporate officer (such as a tax officer) authorized to sign as of the date this 990 return is filed.

Paid Preparer

However, if the organization hired an individual to complete the return on their behalf, the return must signed by that individual (who is the Paid preparer), and the organization must list the preparer's taxpayer identification number (PTIN), and fill in the other blanks in the Paid Preparer Use Only area.

The paid preparer must

• Sign the return in the space provided for the preparer's signature;
• Enter the preparer's information, including the preparer's PTIN; and
• Give a copy of the return to the organization

Check “Yes” if the IRS can contact the paid preparer who signed the return to discuss the return. This authorization applies only to the individual whose signature appears in the Paid Preparer Use Only section of Form 990.

Part III - Statement of Program Service Accomplishments

Line 1 - Organization's mission

In this line, describe the organization's mission as articulated in its mission statement or as otherwise adopted by the organization's governing body, if applicable.

Line 2 - Select “Yes” if the organization undertook any significant program services during the year that were not listed on the prior Form 990 or 990-EZ return.

If selected Yes, describe those items on Schedule O (Form 990). If any are among the activities described on Form 990, Part III, line 4, the organization can reference the detailed description on line 4.

However, if the organization has never filed a Form 990 or 990-EZ, select “No.”

Line 3 - Select “Yes” if the organization made any significant changes before the end of the tax year in how it conducts its program services to further its exempt purposes, or if the the organization ceased conducting significant program services that had been conducted in a prior year. Also, describe these items on Schedule O (Form 990).

Line 4a-4c - In these lines, the filing organization must describe their accomplishments for each of their three largest program services, as measured by total expenses incurred (not including donated services or the donated use of materials, equipment, or facilities). Describe each program service activity if there were three or fewer such activities.

The organization can report on Schedule O (Form 990)additional activities that it considers of comparable or greater importance, although smaller in terms of expenses incurred (such as activities conducted with volunteer labor).

If your organization is under Section 501(c)(3) and 501(c)(4), you’re required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.

Line 4d - Other program services

In this line, enter the organization's other program services. The detailed description required for the three largest program services need not be provided for these other program services.

However, you’re required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.

Part IV - Checklist of Required Schedules

Line 1 - Select "Yes" if the organization is a section 501(c)(3) organization that isn't a private foundation and claims section 501(c)(3) status but hasn't yet filed a Form 1023 or Form 1023-EZ application or received a determination letter recognizing its section 501(c)(3) status.

If you have selected “Yes,” you must complete and attach Schedule A.

Line 2 - Select “Yes” if your organization satisfies any of the following conditions.

• A section 501(c)(3) organization met the 331/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi); checks the box on Schedule A (Form 990), Part II, line 13, 16a, or 16b; and received from any one contributor, during the year, contributions of the greater of $5,000 (in money or property) or 2% of the amount on Form 990, Part VIII, line 1h. An organization filing Schedule B (Form 990) can limit the contributors it reports on Schedule B (Form 990) using this greater-than-$5,000/2% threshold only if it checks the box on Schedule A (Form 990), Part II, line 13, 16a, or 16b.
• A section 501(c)(3) organization didn’t meet the 331/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), and received during the year contributions of $5,000 or more from any one contributor.
• A section 501(c)(7), 501(c)(8), or 501(c)(10) organization received, during the year, (a) contributions of any amount for use exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals; or (b) contributions of $5,000 or more not exclusively for such purposes from any one contributor.
• Any other organization that received, during the year, contributions of $5,000 or more from any one contributor

If any one of the above conditions is satisfied, the organization must complete and attach Schedule B.

Line 3 - Select “Yes” if the organization engaged in direct or indirect political campaign activities activity which were conducted directly or indirectly through a disregarded entity or a joint venture or other arrangement treated as a partnership for federal income tax purposes and in which the organization is an owner. If Yes, the organization must complete Schedule C, Part I.

Line 4 - Complete this line only if your organization is a section 501(c)(3) organization. Other organizations leave this line blank.

Select “Yes” if the organization engaged in lobbying activities or had a section 501(h) election in effect during the tax year. If Yes, the organization must complete Schedule C, Part II.

Line 5 - Select “Yes” only if the organization is a section 501(c) (4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts. If Yes, the organization must complete Schedule C, Part III.

Line 6 - Select “Yes” if the organization maintained at any time during the organization's tax year a donor advised fund or another similar fund or account. If Yes, the organization must complete and attach Schedule D, Part I.

Line 7 - Select “Yes” if the organization received or held any conservation easement at any time during the year, regardless of how the organization acquired the easement or whether a charitable deduction was claimed by a donor of the easement. If Yes, the organization must complete and attach Schedule D, Part II.

Line 8 - Select “Yes” if, at any time during the year, the organization maintained collections of works of art, historical treasures, and other similar assets. If Yes, the organization must complete and attach Schedule D, Part III.

Line 9 - Select “Yes” if, at any time during the organization's tax year, the organization

1. had an escrow or custodial account;
2. provided credit counseling services and/or debt management plan services, such as credit repair or debt negotiations; or
3. acted as an agent, trustee, custodian, or other intermediary for contributions or other assets not included in Part X

If selected Yes to any one of the conditions, the organization must complete and attach Schedule D, Part IV.

Line 10 - Select “Yes” if the organization, a related organization, or an organization formed and maintained exclusively to further one or more exempt purposes of the organization held assets in donor-restricted endowment funds, board-designated (quasi), or endowment funds at any time during the year, whether or not the organization follows ASC 958, or reports endowment funds in Part X, line 31.

If the organization selected Yes, it must complete and attach Schedule D, Part IV.

Line 11 - contains a collection of “Yes” or “No” questions the organization needs to answer.

Line 11a - Select “Yes” if the organization reported an amount for land, buildings, and equipment in Part X, line 10. If selected “Yes,” the organization must complete Schedule D, Part VI.

Line 11b - Select “Yes” if the organization reported an amount for investments—other securities in Part X, line 12, that is 5% or more of its total assets reported in Part X, line 16. If selected “Yes,” the organization must complete Schedule D, Part VII.

Line 11c - Select “Yes” if the organization reported an amount for investments - program related in Part X, line 13, that is 5% or more of its total assets reported in Part X, line 16. If selected “Yes,” the organization must complete Schedule D, Part VIII.

Line 11d - Select “Yes” if the organization reported an amount for other assets in Part X, line 15, that is 5% or more of its total assets reported in Part X, line 16. If selected “Yes,” the organization must complete Schedule D, Part IX.

Line 11e - Select “Yes” if the organization reported an amount for other liabilities in Part X, line 25. If selected “Yes,” the organization must complete Schedule D, Part X.

Line 11f - Select “Yes” if the organization’s separate or consolidated financial statements for the tax year included a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740). If selected “Yes,” the organization must complete Schedule D, Part X.

Line 12a - Select “Yes” if the organization received separate, independent audited financial statements for the year for which it is completing this return, or if the organization is reporting for a short year that is included in, but not identical to, the period for which the audited financial statements were obtained.

If selected “Yes,” the organization must complete Schedule D, Part XI and XII.

Line 12b - Select “Yes” if the organization was included in consolidated, independent audited financial statements for the year for which it is completing this return.

However, if the organization answered “Yes,” to line 12b and answered “No” to line 12a, then completing Schedule D, Parts XI and XII is optional.

Line 13 - Select “Yes” if the organization checked the box on Schedule A (Form 990), Part I, line 2, indicating that it is a school. If selected “Yes,” the organization must complete and attach Schedule E.

Line 14a - Select “Yes” if the organization maintained an office, or had employees or agents, or independent contractors outside the United States.

Line 14b - Select “Yes” if the organization had aggregate revenue or expenses of more than $10,000 from or attributable to grantmaking, fundraising activities, business, investment, and program service activities outside the United States, or if the book value of the organization's aggregate investments in foreign partnerships, foreign corporations, and other foreign entities was $100,000 or more at any time during the tax year.

If selected “Yes,” the organization must complete Schedule F, Parts I and IV.

Line 15 - Select “Yes” if the organization reported on Part IX, line 3, column (A), more than $5,000 of grants and other assistance to any foreign organization or entity (including a foreign government), or to a domestic organization or domestic individual. If “Yes,” the organization must complete Schedule F, Parts II and IV.

Line 16 - Select “Yes” if the organization reported on Part IX, line 3, column (A), more than $5,000 of aggregate grants and other assistance to foreign individuals, or to domestic organizations or domestic individuals to provide grants or other assistance to a designated foreign individual or individuals.

If the organization selects “Yes,” it must complete Schedule F, Parts III and IV.

Line 17 - Select “Yes” to this line if the total amount reported for professional fundraising services in Part IX (line 11e, plus the portion of the line 6 amount attributable to professional fundraising services) exceeds $15,000. If “Yes,” the organization must complete Schedule G, Part I.

Line 18 - Select “Yes” on line 18 if the sum of the amounts reported on lines 1c and 8a of Form 990, Part VIII, exceeds $15,000. If “Yes,” the organization must complete Schedule G, Part II.

An organization that answers “No” should consider whether to complete Schedule G (Form 990) to report its fundraising activities or gaming activities for state or other reporting purposes.

Line 19 - Select “Yes” if the organization reported more than $15,000 of gross income from gaming activities on Part VIII, line 9a. If “Yes,” the organization must complete Schedule G, Part III.

Line 20a - Select “Yes” if the organization, directly or indirectly through a disregarded entity or joint venture treated as a partnership for federal income tax purposes, operated one or more hospital facilities at any time during the tax year. If selected “Yes,” the organization must complete and attach Schedule H.

Line 20b - If answered “Yes” to line 20b, the organization must answer whether it attached a copy of its most recent audited financial statements to this return.

Line 21 - Select “Yes” if the organization reported on Part IX, line 1, column (A), more than $5,000 of grants and other assistance to any domestic organization, or any domestic government. If selected “Yes,” the organization must complete Schedule I, Parts I and II.

Line 22 - Select “Yes” if the organization reported on Part IX, line 2, column (A), more than $5,000 of aggregate grants and other assistance to or for domestic individuals. If selected “Yes,” the organization must complete Schedule I, Parts I and III.

Line 23 - Select “Yes” if the organization

• Listed in Part VII a former officer, director, trustee, key employee, or highest compensated employee; or
• Reported for any person listed in Part VII more than $150,000 of reportable compensation and other compensation.

If selected “Yes,” the organization must complete and attach Schedule J.

Line 24a - Select “Yes” if the organization has a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002.

If you selected “Yes,” you must answer lines 24b through 24d and complete Schedule K. If “No,” please proceed with line 25a

Line 24b - Select “Yes” if the organization invested any proceeds of tax-exempt bonds beyond a temporary period exception.

For purposes of line 24b, the organization need not include the following as investments of proceeds.

• Any investment of proceeds relating to a reasonably required reserve or replacement fund as described in section 148(d).
• Any investment of proceeds properly characterized as replacement proceeds as defined in Regulations section 1.148-1(c).
• Any investment of net proceeds relating to a refunding escrow as defined in Regulations section 1.148-1(b). Temporary period exceptions are described in section 148(c) and Regulations section 1.148-2(e)

Line 24c - Select “Yes” if the organization maintains an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds.

For purposes of line 24c, the organization is treated as maintaining an escrow account if such account is maintained by a trustee for tax-exempt bonds issued for the benefit of the organization.

Line 24d - Select “Yes” if the organization acts as an “on behalf of” issuer for bonds outstanding at any time during the year. Also, answer “Yes” if the organization has outstanding qualified scholarship funding bonds under section 150(d) or bonds of a qualified volunteer fire department under section 150(e).

Line 25a-25b - Complete lines 25a and 25b only if the organization is a section 501(c)(3), 501(c)(4), or 501(c)(29) organization. If not, skip lines 25a and 25b and leave them blank.

Line 25a - Select “Yes” if the organization engaged in an excess benefit transaction with a disqualified person during the year. If selected “Yes,” the organization must complete Schedule L, Part I.

Line 25b - Select “Yes” if the organization became aware, before filing this return, that it engaged in an excess benefit transaction with a disqualified person in a prior year, and if the transaction hasn't been reported on any of the organization's prior Forms 990 or 990-EZ.

If selected “Yes,” the organization must complete Schedule L, Part I.

Line 26 - Select “Yes” if the organization reported any amount on Part X, line 5 or 22, for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons.

If selected “Yes,” the organization must complete Schedule L, Part II.

Line 27 - Select “Yes” if the organization provided a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity.

If the organization selected “Yes,” it must complete Schedule L, Part III.

Line 28a - Select “Yes” if the organization was a party to a business transaction with a current or former officer, director, trustee, key employee, creator or founder, or substantial contributor. If “Yes,” the organization must complete Schedule L, Part IV.

Line 28b - Select “Yes” if the organization was a party to a business transaction with a family member of any individual described in line 28a. If “Yes,” the organization must complete Schedule L, Part IV.

Line 28c - Select “Yes” if the organization was a party to a business transaction with a 35% controlled entity of one or more individuals and/or organizations described in lines 28a or 28b. If “Yes,” the organization must complete Schedule L, Part IV.

Line 29 - Select “Yes” if the organization received during the year more than $25,000 in fair market value (FMV) of donations, gifts, grants, or other contributions of property other than cash, regardless of the manner received (such as for use in a charity auction).

If the organization selected “Yes,” it must complete Schedule M.

Line 30 - Select “Yes” if the organization during the year received a donation, gift, grant, or other contribution. It can be

• Any work of art, historical treasure, historical artifact, scientific specimen, archaeological artifact, or similar asset, including a fractional interest, regardless of the amount or whether the organization maintains collections of such items; or
• Any qualified conservation contributions regardless of whether the contributor claimed a charitable contribution deduction for such contribution.

If the organization selected “Yes,” it must complete Schedule M.

Line 31 - Select “Yes” if the organization liquidated, terminated, dissolved, ceased operations, or engaged in a significant disposition of net assets during the year. If “Yes,” the organization must complete Schedule N Part I.

Line 32 - Select “Yes” if the organization sold, exchanged, disposed of, or transferred more than 25% of its net assets. If “Yes,” the organization must complete Schedule N Part II.

Line 33 - Select “Yes” if the organization owns 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3. If “Yes,” the organization must complete Schedule R Part I.

Line 34 - Select “Yes” if the organization is related to any tax-exempt or taxable entity. If “Yes,” the organization must complete Schedule R Part II, III, or IV, and Part V, line 1.

Line 35a - Select “Yes” if the organization was a controlled entity of the filing organization under section 512(b)(13) during the tax year.

Line 35b - Select “Yes” if the organization received any payment from or engaged in any transaction with a controlled entity within the meaning of section 512(b)(13). If “Yes,” the organization must complete Schedule R, Part V, line 2.

Line 36 - Select “Yes” only if the organization is a section 501(c)(3) organization and engaged in a transaction over $50,000 during the tax year with a related organization that was tax-exempt under a section other than section 501(c)(3).

If “Yes,” the organization must complete Schedule R, Part V, line 2.

Line 37 - Select “Yes” if, at any time during the year, the organization conducted more than 5% of its activities, measured by total gross revenue for the tax year or total assets of the organization at the end of its tax year, whichever is greater.

If “Yes,” the organization must complete Schedule R, Part V, line 2.

Line 38 - Select “Yes” if the organization completed Schedule O and provided explanations on Schedule O for Part VI, lines 11b and 19.

Part V - Statements Regarding Other IRS Filings and Tax Compliance

Line 1a - This line requires information from Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to transmit to the IRS paper Forms 1099, 1098, 5498, and W-2G, which are information returns reporting certain amounts paid or received by the organization.

In this line, report all such returns filed for the calendar year ending with or within the organization's tax year. If not applicable, enter -0-.

Line 1b - In this line, enter the number of Forms W-2G included on line 1a. If not applicable, enter -0-

Line 1c - Select “Yes” if the organization complies with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners.

Line 2a - In this line, enter the number of the organization's employees (not the number of Forms W-2) reported on a Form W-3, by both the filing organization and reporting agents of the filing organization, including common paymasters and payroll agents, for the calendar year ending with or within the filing organization's tax year. If not applicable, enter -0-.

Line 2b - Select “Yes” if the organization reported at least one employee on line 2a.

If selected yes, answer whether the organization or reporting agents of the organization filed all required federal employment tax returns (which include Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return; and Form 941, Employer's QUARTERLY Federal Tax Return) relating to such employees.

Line 3a - Select “Yes” if the organization's total gross income from unrelated trades or businesses is $1,000 or more for the tax year.

Line 3b - If the organization selected Yes for line 3a, has it filed a Form 990-T for this year? If not, select “No” for line 3b, and explain Schedule O (Form 990).

Line 4a - Select “Yes” to line 4a if either (1) or (2) below applies.

1. At any time during the calendar year ending with or within the organization's tax year, the organization had an interest in, or signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account); and
1. The combined value of all such accounts was more than $10,000 at any time during the calendar year; and
2. The accounts weren't with a U.S. military banking facility operated by a U.S. financial institution.
2. The organization owns more than 50% of the stock in any corporation that would answer “Yes” to item 1 above.

If you have selected “Yes,” you are required to e-file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), with the Department of the Treasury using FinCEN's BSA E-Filing System.

Line 4b - If selected Yes for line 4a, enter the name of each foreign country in which a foreign account described on line 4a is located. Also, use Schedule O (Form 990) if more space is needed for additional explanation.

Line 5a - Select “Yes” to this line if the organization was party to a prohibited tax shelter transaction as described in section 4965(e) at any time during the organization's tax year.

Line 5b - Select “Yes” if any taxable party notified the organization that it was or is a party to a prohibited tax shelter transaction. If not, you can select “No”

Line 5c - If the organization selected “Yes” to line 5a or 5b, answer whether it filed Form 8886-T.

An organization that files Form 990 (other than a section 527 political organization) and that is a party to a prohibited tax shelter transaction must file Form 8886-T,Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction, and may also have to file Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code, and pay an excise tax imposed by section 4965.

Line 6a - Select “Yes” on this line only if the organization has annual gross receipts that are normally greater than $100,000 and if it solicited contributions not deductible under section 170 during the tax year.

Line 6b - If the organization selected Yes to line 6a, select whether it includes with every solicitation an express statement that such contributions or gifts were not tax deductible.

Line 7 - Organizations that may receive deductible contributions under section 170(c).

Line 7a - Select “Yes” if the organization received a payment over $75 made partly as a contribution and partly for goods and services provided to the payor.

Line 7b - If you selected “Yes” to line 7b, answer whether you have notified the donor of the value of goods and services provided.

Example - A donor gives a charity $100 in consideration for a concert ticket valued at $40 (a quid pro quo contribution).

In this example, $60 would be deductible. Because the donor's payment exceeds $75, the organization must furnish a disclosure statement even though the taxpayer's deductible amount doesn't exceed $75. Separate payments of $75 or less made at different times of the year for separate fundraising events won't be aggregated for purposes of the $75 threshold

Line 7c - Select “Yes” if the organization sold, exchanged, or otherwise disposed of tangible personal property for which it was required to file Form 8282.

Line 7d - If you have selected Yes on line 7c, indicate the number of Forms 8282, Donee Information Return, filed during the year.

Line 7e - Select “Yes” on this line if the organization received any funds, directly or indirectly, to pay premiums on a personal benefit contract.

Line 7f - Select “Yes” on line 7f if the organization, during the tax year, paid premiums, directly or indirectly, on a personal benefit contract.

Line 7g - Select “Yes” if the organization received a contribution of qualified intellectual property*, and filed Form 8899, Notice of Income From Donated Intellectual Property as required.

Line 7h - Select “Yes” if the organization received a contribution of cars, boats, airplanes, or other vehicles, and filed Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes as required.

Line 8 - Sponsoring organizations maintaining donor-advised funds.

Select “Yes” on line 8 if your organization is a sponsoring organization of a donor-advised fund with any one of its donor-advised funds having excess business holdings at any time during the organization's tax year.

If your organization has selected “Yes,” see the instructions for Schedule C of Form 4720 to determine whether it is subject to the excess business holdings tax under section 4943 and is required to file Form 4720.

Line 9 - Sponsoring organizations maintaining donor-advised funds.

Line 9a - Select “Yes” on line 9a if the sponsoring organization made any taxable distributions under section 4966 during the organization's tax year.

If you have selected “Yes,” the organization must complete and file Form 4720, Schedule K, to calculate and pay the tax.

Line 9b - Select “Yes” to this line if the organization made a distribution from a donor advised fund to a donor, donor advisor, or related person during the organization's tax year.

If you have selected “Yes,” the organization must complete and file Form 4720, Schedule L (Form 990).

Line 10 - Section 501(c)(7) organizations

Here answer lines 10a and 10b only if your organization is exempt under section 501(c)(7).

Line 10a - Enter in this line the amount of initiation fees, capital contributions, and unusual amounts of income included in Part VIII. Statement of Revenue, line 12, Total revenue, but not included in the definition of gross receipts for section 501(c)(7) exemption purposes.

However, if the organization is a college fraternity or sorority that charges membership initiation fees but not annual dues, don't include such initiation fees.

Line 10b - In line 10b, enter the amount of gross receipts included in Part VIII. Statement of Revenue, line 12, Total Revenue, derived from the general public for use of the organization's facilities, that is, from persons other than members or their spouses, dependents, or guests.

Line 11 - Section 501(c)(12) organizations

Here answer lines 11a and 11b only if the organization is exempt under section 501(c)(12).

Line 11a - In this line, enter the gross income received from members or shareholders.

Line 11b - In this line, enter the gross income received from other sources. However, do not include in this line the net amounts due or paid to other sources against amounts due or received from them.

Line 12 - Section 4947(a)(1) non-exempt charitable trusts.

If your organization doesn’t come under section 4947(a)(1) trusts, you are to leave line 12 blank.

Line 12a - Select “Yes” if the organization is filing Form 990 instead of Form 1041.

Line 12b - If you have selected Yes for line 12b, enter the amount of tax-exempt interest received or accrued during the year.

Line 13 - Section 501(c)(29) qualified nonprofit health insurance issuers.

Here answer lines 13a, 13b, and 13c only if the organization has received a loan or grant under the Department of Health and Human Services CO-OP program.

Line 13a - Select “Yes” if the organization is licensed to issue qualified health plans in more than one state. If not, select “No”.

In either case, report on Schedule O (Form 990) each state in which the organization is licensed to issue qualified health plans, the dollar amount of reserves each state requires the organization to maintain, and the dollar amount of reserves the organization maintains and reports to each state.

Line 13b - Enter this line the highest dollar amount of reserves the organization is required to maintain by any of the states in which the organization is licensed to issue qualified health plans.

Line 13c - Enter in line 13c the highest dollar amount of reserves the organization maintains on hand and report to a state in which the organization is licensed to issue qualified health plans.

Line 14a - Select “Yes” if the organization received any payments during the year for indoor tanning services.

Line 14b - If the organization selected Yes on line 14a, mention whether it filed a Form 720 to report those payments. If “No,” explain in Schedule O (Form 990) why it didn't file Form 720.

Line 15 - Select “Yes” if the organization was subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year.

If you have selected Yes, file Form 4720, Schedule N to determine if you paid any covered employee more than $1 million in remuneration or paid an excess parachute payment during the year. Remuneration paid to a covered employee includes any remuneration paid by a related organization.

Line 16

Line 16 applies to private colleges and universities subject to the excise tax on net investment income under section 4968. All other organizations, including state colleges and universities described in the first sentence of section 511(a)(2) (B), are not subject to this tax, and therefore check the “No” box on line 16, and go to Part VI.

Select “Yes” if the organization is an educational institution subject to the section 4968 excise tax on net investment income. If you have selected “Yes,” complete Form 4720, Schedule O.

Line 17 - Section 501(c)(21) organizations

Select “Yes” if the trust, or any disqualified or other person engaged in any activities that would result in the imposition of an excise tax under sections 4951, 4952, or 4953.

If you have selected “Yes,” the organization must complete Form 6069.

Part VI - Governance, Management, and Disclosure

Section A. Governing Body and Management

Line 1a - Enter the number of governing body members of the organization with the power to vote on all matters that come before the governing body (other than when a conflict of interest disqualifies the member from voting)

If members of the governing body don't all have the same voting rights, the organization must explain the material differences on Schedule O (Form 990).

Line 1b - Enter the number of independent voting members of the governing body as of the end of the organization's tax year.

Line 2 - Select “Yes” if any of the organization's current officers, directors, trustees, or key employees, as reported in Part VII, Section A, had a family relationship or business relationship with another of the organization's current officers, directors, trustees, or key employees, at any time during the organization's tax year.

If the organization has any such relationship, you must identify the persons for each family and business relationship, and describe their relationship on Schedule O (Form 990).

Line 3 - Select “Yes” if, at any time during the organization's tax year, the organization used a management company or other person (other than persons acting in their capacities as officers, directors, trustees, or key employees) to perform any management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees.

They can be duties that include but aren't limited to, hiring, firing, and supervising personnel; planning or executing budgets or financial operations; or supervising exempt operations or unrelated trades or businesses of the organization.

If selected “Yes” for line 3, provide the following details in Schedule O.

• Name(s) of the management company or companies or other person(s) performing management duties
• services they provided to the organization
• List of the organization’s current or former officers, directors, trustees, key employees, and highest compensated employees listed in Part VII, Section A, who were compensated by the management company or companies or other person(s) during the calendar year ending with or within the organization's tax year
• List the amounts of reportable and other compensation they received from the management company or companies or other person(s) for services provided to the filing organization and related organizations during that year.

Line 4 - Select “Yes” if the organization has made any significant changes to its governing documents since the prior Form 990 was filed.

However, don't report changes to policies described or established outside of the organizing or enabling document and bylaws (or similar documents), such as the adoption of, or change to, a policy adopted by resolution of the governing body that doesn't entail a change to the organizing document or bylaws.

Line 5 - Select “Yes” if the organization became aware during the year of a significant diversion of the organization’s assets.

If selected “Yes,” the organization must explain the nature of the diversion, dollar amounts and/or other property involved, corrective actions taken to address the matter, and pertinent circumstances on Schedule O (Form 990), although the person or persons who diverted the assets shouldn't be identified by name.

Line 6 - Select “Yes” if the organization has members or stockholders and is organized as a stock corporation, a joint-stock company, a partnership, a joint venture, or an LLC.

Line 7a - Select “Yes” if, at any time during the organization's tax year, there were one or more persons (other than the organization's governing body itself, acting in such capacity) that had the right to elect or appoint one or more members of the organization's governing body, whether periodically, or as vacancies arise, or otherwise

If you have selected “Yes,” the organization must explain on Schedule O (Form 990) the class or classes of such persons and the nature of their rights.

Line 7b - Select “Yes” if, at any time during the organization's tax year, any governance decisions of the organization were reserved to (or subject to approval by) members, stockholders, or persons other than the governing body.

If you have selected “Yes,” the organization must explain on Schedule O (Form 990) the class or classes of such persons, the decisions that require their approval, and the nature of their voting rights.

Line 8a - Select “Yes” if the organization contemporaneously documented the meetings held or written actions undertaken during the year by the governing body.

Line 8b - Select “Yes” if the organization contemporaneously documented the meetings held or written actions undertaken during the year by each committee with the authority to act on behalf of the governing body.

Line 9 - Select “Yes” if there was any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address.

If selected “Yes,” enter on Schedule O (Form 990) the mailing addresses for such persons who are to be contacted at a different address.

Section B. Policies

Line 10a - Select “Yes” if the organization during the tax year had any local chapters, local branches, local lodges, or other similar local units or affiliates over which the organization had the legal authority to exercise direct or indirect supervision and control (whether or not in a group exemption)

Line 10b - If you have selected “Yes” to line 10a, answer whether the organization has written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization’s exempt purposes.

If selected “No,” explain on Schedule O (Form 990) how the organization ensures that the local unit's activities are consistent with its tax-exempt purposes.

Line 11a - Select “Yes” only if a complete copy of the organization's final Form 990 (including all required schedules), as ultimately filed with the IRS, was provided to each person who was a voting member of the governing body at the time the Form 990 was provided, whether in paper or electronic form, before its filing with the IRS.

However, you must select “No” if the organization merely informed its governing body members that a copy of the Form 990 is available upon request or redacted or removed any information from the copy of its final Form 990 that it provided to its governing body members before filing the form.

Line 11b - To complete this line, describe on Schedule O (Form 990) the process, if any, by which any of the organization's officers, directors, trustees, board committee members, or management reviewed the prepared Form 990, whether before or after it was filed with the IRS.

Line 12a - Select “Yes” if, as of the end of the organization's tax year, the organization had a written conflict of interest policy.

If you have selected “No,” you can skip and go to line 13.

Line 12b - Select “Yes” if the organization's officers, directors, trustees, and key employees are required to disclose or update annually (or more frequently) the information regarding their interests and those of their family members that could give rise to conflicts of interest.

Line 12c - Select “Yes” if the organization regularly and consistently monitors and enforces compliance with the policy. If selected Yes, the organization must explain on Schedule O its practices for monitoring proposed or ongoing transactions for conflicts of interest and dealing with potential or actual conflicts, whether discovered before or after the transaction has occurred.

The description should include an explanation of which persons are covered under the policy, the level at which determinations of whether a conflict exists are made, and the level at which actual conflicts are reviewed. Also explain any restrictions imposed on persons with a conflict, such as prohibiting them from participating in the governing body's deliberations and decisions in the transaction.

Line 13 - Select “Yes” if the organization has written whistleblower policy.

Line 14 - Select “Yes” if the organization has written a document retention and destruction policy.

Line 15a - Select “Yes” on line 15a if, during the tax year, the organization included a review and approval process by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision for the process for determining compensation of the organization’s CEO, Executive Director, or top management official.

Line 15b - Select “Yes” on line 15a if, during the tax year, the organization included a review and approval process by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision for the process for determining compensation of other officers or key employees of the organization.

If you selected “Yes” on line 15a or 15b, describe the process on Schedule O (Form 990), identify the offices or positions for which the process was used to establish the compensation of the persons who served in those offices or positions, and enter the year in which this process was last undertaken for each such person.

Line 16a - Select “Yes” if at any time during its tax year, the organization invested in, contributed assets to, or otherwise participated in a joint venture or similar arrangement with one or more taxable persons.

Line 16b - If you have selected “Yes” on line 16a, answer whether or not the organization followed a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status to such arrangements.

Section C. Disclosure

Line 17 - In line 17, list the states with which a copy of this Form 990 is required to be filed, even if the organization hasn't yet filed Form 990 with that state. You can use Schedule O (Form 990) if additional space is necessary.

Line 18 - To complete this line, indicate how the organization made Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T available for public inspection.

1. Own website
2. Another's website
3. Upon request
4. Other (explain on Schedule O)

Line 19 - To complete this line, the organization must explain on Schedule O whether it made its governing documents (for example, articles of incorporation, constitution, bylaws, trust instrument), conflict of interest policy, and financial statements (whether or not audited) available to the general public during the tax year.

Also, it should mention how it made them available to the public (for example, posting on the organization's website, posting on another website, providing copies on request, inspection at an office of the organization, etc.).

If the filing organization didn't make any of these documents available to the public, enter “No documents available to the public.” on line 19.

Line 20 - Provide the name of the person who possesses the organization's books and records, and the business address and telephone number of such person (or of the organization if the books and records are kept by such person at a personal residence).

If the books and records are kept at more than one location, provide the name, business address, and telephone number of the person responsible for coordinating the maintenance of the books and records.

Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Form 990, Part VII, requires the listing of the organization's current or former officers, directors, trustees, key employees, highest compensated employees, and current independent contractors, and the reporting of certain compensation information relating to such persons.

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

Line 1a - Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.

• Column (A) - Name and title
• Column (B) - Average hours per week
• Column (C) - Position
1. Former
2. Highest Compensated Employee
3. Key Employee
4. Officer
5. Institutional Trustee
6. Individual trustee or director
• Column (D) - Reportable compensation from the organization (W-2/ 1099-MISC/ 1099-NEC)
• Column (E) - Reportable compensation from related organization (W-2/ 1099-MISC/ 1099-NEC)
• Column (F) - Estimated amount of other compensation from the organization and related organizations.

While completing Part VII, make sure to list the following individuals.

• List all of the organization’s current officers, directors, and trustees (whether individuals or organizations), regardless of the amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.
• List all of the organization’s current key employees, if any. See the instructions for the definition of “key employee.”
• List the organization’s five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.
• List all of the organization’s former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations.
• List all of the organization’s former directors or trustees who received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations.

Line 2 - In this line, report the total number of individuals, both those listed in Part VII, Section A, table, and those not listed, to whom the filing organization (not related organizations) paid over $100,000 in reportable compensation during the tax year.

Line 3 - Select “Yes” if the organization listed any former officer, director, trustee, key employee, or highest compensated employee on line 1a. If you have selected “Yes,” the organization must complete and attach Schedule J for such individuals.

Line 4 - Select “Yes” if for any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000.

If you have selected “Yes,” the organization must complete and attach Schedule J for such individuals.

Line 5 - Select “Yes” if any person listed on line 1a received or accrued compensation from any unrelated organization or individual for services rendered to the organization.

If selected “Yes,” the organization must complete and attach Schedule J for such persons. Also, specify in Part III, the name of the unrelated organization, the type and amount of compensation it paid or accrued, and the person receiving or accruing such compensation.

Section B. Independent Contractors

Line 1 - To complete this line, provide the details of the five highest compensated independent contractors that received more than $100,000 in compensation for services, whether professional or other services, from the organization.

The details include

1. Name and business address
2. Description of services
3. Compensation

Line 2 - In line 2, enter the total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization.

Part VIII - Statement of Revenue

Contributions, Gifts, Grants, and Other Similar Amounts

Line 1a - In this line, enter the total amount of contributions received indirectly from the public through solicitation campaigns conducted by federated fundraising agencies and similar fundraising organizations.

Line 1b - Report on line 1b the membership dues and assessments that represent contributions from the public rather than payments for benefits received or payments from affiliated organizations.

Line 1c -In this line, enter the total amount of contributions received from fundraising events, including dinners, auctions, and other events conducted for the sole or primary purpose of raising funds for the organization's exempt activities.

If you have contributions received from gaming activities, report those contributions on line 1f, not on line 1c.

Line 1d - Enter here the amounts contributed to the organization by related organizations. Don't report amounts reportable on line 1a.

Line 1e - Enter the total amount of contributions in the form of grants or similar payments from local, state, or federal government sources, as well as foreign governments. While reporting contributions, include grant amounts from U.S. territories.

Line 1f - Enter on line 1f all other contributions, gifts, and similar amounts the organization received from sources not reported separately on lines 1a through 1e.

This amount includes contributions from donor advised funds (unless the sponsoring organization is a related organization) and from gaming activities.

Line 1g - Enter on this line the value of noncash contributions included on lines 1a through 1f. If this amount exceeds $25,000, the organization must select “Yes” on Part IV, line 29, and complete and attach Schedule M (Form 990).

Noncash contributions are anything other than cash, checks, money orders, credit card charges, wire transfers, and other transfers and deposits to a cash account of the organization.

Program Service Revenue

Lines 2a - 2e - On lines 2a through 2e, enter the organization's five largest sources of program service revenue.

Lines 2f - On line 2f, enter the total received from all other sources of program service revenue not listed individually on lines 2a through 2e.

Other Revenue

Lines 3 - Enter in this line the gross amount of interest income from savings and temporary cash investments, dividend and interest income from equity and debt securities (stocks and bonds), and amounts received from payments on securities loans, as defined in section 512(a)(5), as well as interest from notes and loans receivable.

However, don't include unrealized gains and losses on investments carried at FMV.

Lines 4 - Enter in this line all investment income actually or constructively received from investing the proceeds of a tax-exempt bond issue, which are under the control of the organization.

However, don't include any investment income received from investing proceeds that are technically under the control of the governmental issuer.

Lines 5 - Enter here the royalties received by the organization from licensing the ongoing use of its property to others. This includes payments to the owner of the property for the right to exploit natural resources on the property, such as oil, natural gas, or minerals.

Line 6a - Gross Rents

Enter on line 6a the rental income received for the year from investment property and any other real property rented by the organization.

Lines 6b - Enter on this line the expenses paid or incurred for the income reported on line 6a. Also include interest related to rental property and depreciation if it is recorded in the organization's books and records.

Lines 7a - 7d

Enter on lines 7a through 7c all sales of securities in Column (i) and use Column (ii) to report sales of all other types of investments (such as real estate, royalty interests, or partnership interests) and all other non-inventory assets (such as program-related investments and fixed assets used by the organization in its related and unrelated activities).

The organization should maintain books and records to substantiate information about any securities or other assets sold for which market quotations weren't published or weren't otherwise readily available. The recorded information should include:

• A description of the asset;
• Date acquired;
• Whether acquired by donation or purchase;
• Date sold and to whom sold;
• Gross sales price;
• Cost, other basis, or, if donated, value at time acquired;
• Expense of sale and cost of improvements made after acquisition; and
• Depreciation since acquisition, if depreciable property.

Lines 8a - Enter in the line the gross income from fundraising events, not including the amount of contributions from fundraising events reported on line 1c.

Lines 8b - Enter on this line both the cost or other basis of any items sold at the events and the expenses that relate directly to the production of the revenue portion of the fundraising activity, whether incurred before, during, or after the event.

Lines 9a - Include in line 9a only the gross income from gaming activities. Don’t include contributions from gaming activities, which should be reported on line 1f.

Lines 9b - Enter on this line the expenses that relate directly to the production of the revenue portion of the gaming activity.

Direct expenses of gaming include:

• Cash prizes;
• Noncash prizes;
• Compensation to bingo callers and workers;
• Rental of gaming equipment; and
• Cost of gaming supplies such as pull tabs, bingo cards, etc.

Lines 10a - Enter the organization's gross income from sales of inventory items, less returns and allowances.

The organization must report the sales revenue regardless of whether the sales activity is an exempt function of the organization or an unrelated trade or business.

Lines 10b - Enter the cost of goods sold related to the sales of inventory. The usual items included in the cost of goods sold are direct and indirect labor, materials and supplies consumed, freight-in, and a portion of overhead expenses.

Miscellaneous Revenue

Lines 11a - 11d - Enter all other types of revenue not reportable on lines 1 through 10. Enter the three largest sources on lines 11a through 11c and all other revenue on line 11d.

Line 12 - Total Revenue

1. For column (A), add lines 1h, 2g, 3 through 5, 6d, 7d, 8c, 9c, 10c, and 11e.
2. For columns (B) through (D), add lines 2a through 2f, 3, 4, 5, 6d, 7d, 8c, 9c, 10c, and 11a through 11d.

The amounts reported on line 12 in columns (B), (C), and (D), plus the amount reported on line 1h, should equal line 12, column (A).

Part IX - Statement of Functional Expenses

Lines 1 - Enter the amount that the organization, at its discretion, paid in grants to domestic organizations and domestic governments. Organizations must also report voluntary grants to state or local affiliates for specific (restricted) purposes or projects on line 1.

If the organization reported on line 1 more than $5,000 of grants or other assistance to any domestic organization or any domestic government, the organization must complete Parts I and II of Schedule I (Form 990).

Lines 2 - Enter on this line the amount paid by the organization to domestic individuals in the form of scholarships, fellowships, stipends, research grants, and similar payments and distributions.

While reporting, also include grants and other assistance paid to third-party providers for the benefit of specified domestic individuals.

Lines 3 - Enter the total amount of grants and other assistance made to foreign organizations, foreign governments, and foreign individuals, and to domestic organizations or domestic individuals to provide grants or other assistance to designated foreign organizations or foreign individuals.

If the entered amount exceeds $5,000, the organization may have to complete Part II and/or Part III of Schedule F (Form 990), Statement of Activities Outside the United States.

Lines 4 - Enter the payments made by the organization to provide benefits to members (such as payments made by an organization exempt under section 501(c)(8), 501(c)(9), or 501(c)(17) to obtain insurance benefits for members, or patronage dividends paid by section 501(c)(12) organizations to their members).

However, don't report on this line the cost of employment-related benefits such as health insurance, life insurance, or disability insurance provided by the organization to its officers, directors, trustees, key employees, and other employees.

Lines 5 - Enter the total compensation paid to current officers, directors, trustees, and key employees (as defined under Part VII, earlier) for the organization's tax year.

Report in this line all compensation amounts relating to such an individual, including those related to services performed in a capacity other than as an officer, director, trustee, or key employee.

Lines 6 - Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must report the total compensation and other distributions provided to disqualified persons and persons described in section 4958(c)(3)(B) to the extent not included on line 5.

Lines 7 - Enter the total amount of employee salaries, wages, fees, bonuses, severance payments, and similar amounts paid or provided by the filing organization, common paymasters, and payroll/reporting agents in return for services rendered to the filing organization that aren't reported on line 5 or 6.

Lines 8 - Enter the employer's share of contributions to, or accruals under, qualified and nonqualified pension and deferred compensation plans for the year.

The organization should include contributions made by the filing organization, common paymasters, and payroll/reporting agents to the filing organization's sections 401(k) and 403(b) pension plans on behalf of employees.

However, it shouldn't include contributions to qualified pension, profit-sharing, and stock bonus plans under section 401(a) solely for the benefit of current or former officers, directors, trustees, key employees, or disqualified persons, which are reportable on line 5 or 6.

Lines 9 - Enter contributions by the filing organization, common paymasters, and payroll/reporting agents to the filing organization's employee benefits programs (such as insurance, health, and welfare programs that aren't an incidental part of a pension plan included on line 8), and the cost of other employee benefits.

While reporting the contributions, don't include contributions on behalf of current or former officers, directors, trustees, key employees, or other persons that were included on lines 5 or 6.

Lines 10 - Enter the amount of federal, state, and local payroll taxes for the year but only those taxes that are imposed on the organization as an employer. This includes the employer's share of social security and Medicare taxes, the federal unemployment tax (FUTA), state unemployment compensation taxes, and other state and local payroll taxes.

However, don't include on line 10 taxes withheld from employees' salaries and paid to various governmental units such as federal, state, and local income taxes and the employees' shares of social security and Medicare taxes; such withheld amounts must be reported as compensation.

Lines 11 - Enter on lines 11a through 11g the amounts for services provided by independent contractors for management, legal, accounting, lobbying, professional fundraising services, investment management, and other services, respectively.

However, don't include on line 11 amounts paid to or earned by employees, officers, directors, trustees, or disqualified persons for these types of services, which must be reported on lines 5 through 7.

Lines 11a - Enter the total fees charged for management services provided by outside firms and individuals.

Lines 11b - Enter on this line the total legal fees charged by outside firms and individuals. Also, report any amounts for lobbying services provided by attorneys on line 11d.

However, don't include any penalties, fines, settlements, or judgments imposed against the organization as a result of legal proceedings. Report those expenses on line 24.

Lines 11c - Enter on line 11c the total accounting and auditing fees charged by outside firms and individuals.

Lines 11d - Enter amounts for activities intended to influence foreign, national, state, or local legislation, including direct lobbying and grassroots lobbying.

Lines 11e - Enter on this line the amounts paid for professional fundraising services, including solicitation campaigns and advice or other consulting services supporting in-house fundraising campaigns.

Lines 11f - Report on this line the amounts for investment counseling and portfolio management.

However, don't include transaction costs such as brokerage fees and commissions, which are considered sales expenses and are included in Part VIII, line 7b.

Lines 11g - Enter amounts for other independent contractor services not listed on lines 11a through 11f.

Lines 12 - Enter on line 12 the amounts paid for advertising. Include amounts for print and electronic media advertising. While reporting those expenses, also include the Internet site link costs, signage costs, and advertising costs for the organization's in-house fundraising campaigns.

Lines 13 - Enter here the amounts for supplies (office, classroom, or other supplies); telephone (cell phones and landlines) and facsimile; postage (overnight delivery, parcel delivery, trucking, and other delivery expenses) and mailing expenses; shipping materials; equipment rental; bank fees; and other similar costs.

Also, include on this line the printing costs of a general nature.

Lines 14 - In line 14, enter the amounts for information technology, including hardware, software, and support services such as maintenance, help desk, and other technical support services.

Lines 15 - Enter on this line the amounts for royalties, license fees, and similar amounts that allow the organization to use intellectual property such as patents and copyrights.

Lines 16 - Enter amounts for the use of office space or other facilities, including rent; heat, light, power, and other utility expenses; property insurance; real estate taxes; mortgage interest; and similar occupancy-related expenses.

However, don't include on line 16 expenses reported as office expenses (such as telephone expenses) on line 13.

Lines 17 - Enter on line 17 the total travel expenses, including transportation costs, meals, lodging, and per diem payments. Travel costs include the expenses of purchasing, leasing, operating, and repairing any vehicles owned by the organization and used for the organization's activities.

However, if the organization leases vehicles on behalf of its executives or other employees as part of an executive or employee compensation program, the leasing costs are considered employee compensation and are reported on lines 5 through 7.

Lines 18 - Enter total amounts for travel or entertainment expenses (including reimbursement for such costs) for any federal, state, or local public officials (as determined under section 4946(c)) and their family members (as determined under section 4946(d)).

Lines 19 - Enter the total expenses incurred by the organization in conducting meetings related to its activities. While reporting expenses, include facility rentals, speakers' fees and expenses, and printed materials. Include the registration fees (but not travel expenses) paid for sending any of the organization's staff to conferences, conventions, and meetings conducted by other organizations.

Lines 20 - Enter the total interest expense for the year and don't include any interest attributable to rental property (reported on Part VIII, line 6b) or any mortgage interest (reported as an occupancy expense on line 16).

Lines 21 - Enter the types of payments to organizations affiliated with (closely related to) the filing organization such as

• Payments to affiliated state or national organizations
• Purchases from affiliates
• Expenses for providing goods or services to affiliates
• Voluntary awards or grants to affiliates
• Membership dues paid to other organizations.

Lines 22 - If your organization records depreciation, depletion, amortization, or similar expenses, enter the total on line 22. Also, include any depreciation or amortization of leasehold improvements and intangible assets.

Lines 23 - Enter on this line the total insurance expenses other than insurance attributable to rental property (reported on Part VIII, line 6b). Do not report on this line payments made by organizations exempt under section 501(c)(8), (9), or (17) to obtain insurance benefits for members. Report those expenses on line 4.

Line 24. Other expenses

Enter on line 24 the types and amounts of expenses that weren't reported on lines 1 through 23. Don't include a separate entry for “miscellaneous expenses,” “program expenses,” “other expenses,” or a similar general category on lines 24a-d. List them on line 24e.

If line 24e amount exceeds 10% of line 25, column (A), amount, list line 24e expenses on Schedule O.

The organization must separately report the amount, if any, of unrelated business income taxes that it paid or accrued during the tax year on line 24.

Lines 26 - To complete this line, organizations that included in program service expenses (column (B) of Part IX) any joint costs from a combined educational campaign and fundraising solicitation must disclose how the total joint costs of all such combined activities were allocated in Part IX between education and fundraising.

Part X - Balance Sheet

All organizations filing Form 990 must complete Part X, Balance Sheet. This part contains 2 columns

Column (A) - Beginning of year. In column (A), enter the amount from the preceding year's Form 990, column (B). If the organization was excepted from filing Form 990 for the preceding year, enter amounts the organization would have entered in column (B) for that year. If this is the organization's first year of existence, enter zeros on lines 16, 26, 32, and 33 in column (A).

Column (B) - End of year. When Schedule D (Form 990) reporting is required for any item in Part X, it is only for the end-of-year balance sheet figure reported in column (B). If this is the organization's final return, enter zeros on lines 16, 26, 32, and 33 in column (B).

No substitute balance sheet will be accepted.

Assets

Lines 1 - Enter on this line the total funds that the organization has in cash, including amounts held as “petty cash” at its offices or other facilities, and amounts held in banks in non-interest-bearing accounts.

However, don't include cash balances held in an investment account with a financial institution and reported on lines 11 through 13.

Lines 2 - Enter in line 2 the combined total of amounts held in interest-bearing checking and savings accounts, deposits in transit, temporary cash investments, and U.S. Treasury bills or other governmental obligations that mature in less than a year.

Don't include cash balances held in an investment account with a financial institution and reported on lines 11 through 13.

Also, don't include advances to employees or officers or refundable deposits paid to suppliers or other independent contractors. Report the income from those investments in Part VIII, line 3.

Lines 3 - Enter the total of (a) all pledges receivable, less any amounts estimated to be uncollectible, including pledges made by officers, directors, trustees, key employees, and highest compensated employees; and (b) all grants receivable.

Lines 4 - Enter on this line the organization's total accounts receivable (reduced by any allowance for doubtful accounts) from the sale of goods and the performance of services.

Lines 5 - Report on line 5 loans and other receivables due from current or former officers, directors, trustees, key employees, and creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons.

Lines 6 - If you're a Section 501(c)(3), 501(c)(4), and 501(c)(29) organization, you must report on line 6 receivables due from other disqualified persons (for purposes of section 4958, see Appendix G), and from persons described in section 4958(c)(3)(B). Include all amounts owed on secured and unsecured loans made to such persons. Report interest from such receivables on Part VIII, line 11.

Lines 7 - Enter on this line the net amount of all notes receivable and loans receivable not listed on lines 5 and 6, including receivables from unrelated third parties.

However, don't include the following in line 7

• Receivables reported on line 4.
• Program-related investments reported on line 13.
• Notes receivable acquired as investments reported on line 12.

Lines 8 - Enter on line 8 the amount of materials, goods, and supplies held for future sale or use, whether purchased, manufactured by the organization, or donated.

Lines 9 - In line 9, enter the amount of short-term and long-term prepayments of expenses attributable to one or more future accounting periods. Examples of such expenses include prepayments of rent, insurance, or pension costs, and expenses incurred for a solicitation campaign to be conducted in a future accounting period.

Lines 10a - Enter on this line the cost or other basis of all land, buildings, equipment, and leasehold improvements held at the end of the year. Also, include both property held for investment purposes and property used for the organization's exempt functions.

If an amount is reported on line 10a, answer “Yes” on Part IV, line 11a, and complete Schedule D (Form 990), Part VI. The amount reported on line 10a must equal the total of Schedule D, Part VI, columns (a) and (b).

Lines 10b - Enter on line 10b the total amount of accumulated depreciation for the assets reported on line 10a. The amount reported on line 10b must equal the total of Schedule D (Form 990), Part VI, column (c).

Lines 10c. Column (A) - Beginning of year - Enter the cost or other basis of land, buildings, and equipment, net of any accumulated depreciation, as of the beginning of the year.

Line 10c. Column (B) - End of year - Enter line 10a minus line 10b. The amount reported must equal the total of Schedule D (Form 990), Part VI, column (d).

Lines 11 - Enter on line 11 the total value of publicly traded securities held by the organization as investments.

This includes common and preferred stocks, bonds (including governmental obligations such as bonds and Treasury bills), and mutual fund shares that are listed and regularly traded in an over-the-counter market or an established exchange and for which market quotations are published or are otherwise readily available.

However, don't report on line 11 publicly traded stock for which the organization holds 5% or more of the outstanding shares of the same class or publicly traded stock in a corporation that comprises more than 5% of the organization's total assets. Those investments must be reported on line 12.

Lines 12 - Enter on this line the total value of all securities, partnerships, or funds that aren't publicly traded. This includes stock in a closely held company whose stock isn't available for sale to the general public or which isn't widely traded. Don't include program-related investments in line 12.

Lines 13 - In line 13, report the total book value of all investments made primarily to accomplish the organization's exempt purposes rather than to produce income.

Examples of program-related investments include student loans and notes receivable from other exempt organizations that obtained the funds to pursue the filing organization's exempt function.

Lines 14 - Report on this line the total value of all non-monetary, non-physical assets such as copyrights, patents, trademarks, mailing lists, or goodwill.

Lines 15 - Report on this line the total book value of all assets held and not reported on lines 1 through 14.

• If an amount is reported on this line that is 5% or more of the amount reported on Part X, line 16, answer “Yes” on Part IV, line 11d, and complete Schedule D (Form 990), Part IX.
• The amount reported in Part X, line 15, column (B), must equal the total of Schedule D, Part IX, column (b).

Lines 16 - The Total Assets calculated on line 16 must equal the amounts on line 33 for both the beginning and end of the year.

Liabilities

Lines 17 - Enter the total of accounts payable to suppliers, service providers, property managers, and other independent contractors, plus accrued expenses such as salaries payable, accrued payroll taxes, and interest payable.

If you’re a Section 501(c)(21) trust, include accrued trustee fees, etc. However, do not include the present value of payments for approved claims, or the estimated liability for future claims.

Lines 18 - Enter on line 18 the unpaid portion of grants and awards that the organization has committed to pay other organizations or individuals, whether or not the commitments have been communicated to the grantees.

If you’re a Section 501(c)(21) trust, include payments for approved black lung claims that are due but not paid. However, do not include amounts for black lung claims being contested.

Lines 19 - Report on line 19 the revenue that the organization has received but not yet earned as of the balance sheet date under its method of accounting.

Lines 20 - Enter the amount of tax-exempt bonds (or other obligations) for which the organization has a direct or indirect liability that was either issued by the organization on behalf of a state or local governmental unit, or by a state or local governmental unit on behalf of the organization, and for which the organization has a direct or indirect liability.

Lines 21 - Enter the amount of funds or other assets held in an escrow or custodial account for other individuals or organizations. Enter these amounts only if the related assets (such as cash) are reported on lines 1 through 15 of this part.

Lines 22 - Enter on line 22 the unpaid balance of loans and other payables (whether or not secured) to current and former officers, directors, trustees, key employees, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons, and persons described in section 4958(c)(3)(B).

Don't report on line 22 accrued but unpaid compensation owed by the organization, and loans and payables excepted from reporting on Schedule L (Form 990), Part II (except for excess benefit transactions involving receivables).

Lines 23 - On line 23, enter the total amount of secured mortgages and notes payable to unrelated third parties that are secured by the organization's assets as of the end of the tax year.

Lines 24 - Enter the total amount of notes and loans that are payable to unrelated third parties but aren't secured by the organization's assets.

Lines 25 - Enter the total amount of all liabilities not properly reportable on lines 17 through 24. Items properly reported on this line include federal income taxes payable and secured or unsecured payables to related organizations.

The organization must also answer “Yes” on Part IV, line 11e, and complete Schedule D (Form 990), Part X.

Lines 26 - To calculate the Total Liabilities, add the totals in columns (A) and (B), lines 17 through 25.

Net Assets and Fund Balances

Organizations that follow ASC 958*

*If your organization follows ASC 958, check the box above line 27, and complete lines 27 through 28 and lines 32 and 33.

Lines 27 - Enter the balance per book of net assets without donor restrictions. All funds without donor-imposed restrictions must be reported on line 27, regardless of the existence of any board designations or appropriations.

Lines 28 - Enter on line 28 the balance per book of net assets with donor restrictions.

Organizations that don’t follow ASC 958*

*If your organization doesn't follow ASC 958, check the box above line 29 and complete lines 29 through 33.

Line 29 - Capital stock or trust principal, or current funds

• If you’re a corporation, enter the balance per book of capital stock accounts. Show par or stated value (or for stock with no par or stated value, total amount received on issuance) of all classes of stock issued and not yet canceled.
• If you’re a trust, enter the amount in the trust principal or corpus.
• If you’re an organization using the fund method of accounting, enter the fund balances for the organization's current restricted and unrestricted funds.

Lines 30 - Enter the balance of paid-in capital over par or stated value for all stock issued and not yet canceled, as recorded on the corporation's books.

If stockholders or others made donations that the organization records as paid-in capital, include them here. Also, enter the fund balance for the land, building, and equipment fund on this line.

Line 31 - Retained earnings, endowment, accumulated income, or other funds.

• If you’re a corporation, enter the balance of retained earnings as recorded on the corporation's books, or similar account, minus the cost of any corporate treasury stock.
• If you’re a trust, enter the balance in the accumulated income or similar account.
• If you’re an organization using the fund method of accounting, enter the total of the fund balances for the net assets without donor restrictions funds, and the net assets with donor restrictions funds, as well as balances of any other funds not reported on lines 29 and 30.

Line 32 - Total net assets or fund balances.

If you’re an organization that follows ASC 958, enter the total of lines 27 through 28. If not, enter the total of lines 29 through 31.

Lines 33 - To calculate Total liabilities and net assets/fund balances, enter the total of line 26 and line 32. This amount must equal the amount on line 16.

Part XI - Reconciliation of Net Assets

Line 1 - Total Revenue

In this line, enter the amount of total revenue reported in Part VIII, line 12, column (A).

Line 2 - Total Expenses

In this line, enter the amount of total expenses reported in Part IX, line 25, column (A)

Line 4 - Net assets or fund balances at the beginning of the year

In this line, enter the amount of net assets or fund balances at the beginning of the year reported in Part X, line 32, column (A).

The amount entered here should be the same amount reported in Part X, line 33, column (B), for the prior year’s return.

Line 5 - Net unrealized gains (losses) on investments

Report here the net unrealized gains or losses on investments reported in the organization's audited financial statements (or other financial statements).

This amount represents the change in the market value of investments that weren't sold or exchanged during the tax year.

Line 6 - Donated services and use of facilities

In this line, report the value of services or use of facilities donated to the organization (net of services or use of facilities donated by the organization) reported as income or expense in the financial statements.

Lines 7 - Enter the organization’s investment expenses made for the tax year.

Line 8 - Prior period adjustments

Prior period adjustments are corrections of errors in financial statements of prior years, or changes in accounting principles applied to such years

In line 8, report the net prior period adjustments during the tax year reported in the financial statements.

Line 9 - Other changes in net assets or fund balances

In this line, enter the total amount of other changes in net assets or fund balances during the year. Also, explain these changes on Schedule O (Form 990)

Line 10 - Net assets or fund balances at the end of the year

To calculate the Net assets or fund balances at the end of the year, add the amounts on lines 3 through 9. The total must equal the amount reported in Part X, line 32, column (B).

Part XII - Financial Statements and Reporting

Line 1 - Accounting method

Select the accounting method the organization used to complete its Form 990 return. It can be Cash, Accrual, or Other.

If the organization changed its method of accounting from a prior year or checked “Other,” explain the change on Schedule O (Form 990).

Line 2 - Financial statements and independent accountant

Lines 2a - Select “Yes” if the organization’s financial statements were compiled or reviewed by an independent accountant.

If selected Yes, indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both.

Lines 2b - Select “Yes” if the organization’s financial statements were audited by an independent accountant.

If selected Yes, indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both.

Lines 2c - If you have selected “Yes” to line 2a or 2b, indicate whether the organization has a committee that is responsible under its governing documents or through delegation by its governing body for

(i) overseeing the compilation, review, or audit of the financial statements; and

(ii) the selection of an independent accountant who compiled, reviewed, or audited the statements

Select“Yes” to line 2c only if both (i) and (ii) apply. If this process has changed from the prior year, describe on Schedule O (Form 990).

Line 3a - Uniform Guidance, 2 C.F.R. Part 200, Subpart F

Select “Yes” if, during the year, the organization was required under the Uniform Guidance, 2 C.F.R. Part 200, Subpart F, to undergo an audit or audits because of its receipt of federal contract awards.

Line 3b - Required audits

If you have selected “Yes” on line 3a, select “Yes” on line 3b if the audit was completed or in progress during the organization's tax year.

If the answer to line 3b is “No,” explain on Schedule O (Form 990) why the organization hasn't undergone any required audits and describe any steps taken to undergo such audits.

How to file Form 990?

You have two options to file your Form 990 return with the IRS - efficient e-filing or traditional paper filing.

Form 990 E-filing (recommended)

The IRS recommends e-filing for a faster, simpler, and more secure experience. Plus, you'll get instant confirmation when your return is processed, saving you time and anxiety.

Choose TaxZerone, an IRS-authorized e-file provider, to make your Form 990 e-filing process a breeze. Our user-friendly platform lets you complete your return in just a few clicks.

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Paper filing

If you choose to paper-file Form 990, here are the steps you need to follow

• Obtain the Form: Download and print Form 990 from the IRS website.
• Complete Form: Fill out each section of Form 990, providing accurate information about your organization's activities, finances, governance, and compliance with tax laws. Use the instructions provided by the IRS to guide you through the process.
• Attach Schedules if Necessary: Depending on your organization's activities and financial transactions, you may need to attach additional schedules or supporting documents to Form 990.
• Calculate and Include Payment: If your organization owes taxes based on the information provided on Form 990, calculate the amount owed and include payment with the submission. Payments can be made by check or money order payable to the "United States Treasury."
• Sign and Date the Form: The form must be signed and dated by an authorized individual within the organization, such as the president, treasurer, or another authorized officer.
• Mail the Form: Once completed, mail the signed Form 990 and any accompanying documents to the IRS mailing address.
• Keep Copies for Your Records: Make copies of the completed Form 990 and all supporting documents for your organization's records. These documents may be needed for future reference or in the event of an audit.

Where to send Form 990?

Send a paper copy of Form 990 to the mailing address mentioned below:

Department of the Treasury,

Internal Revenue Service Center,

Ogden, UT 84201-0027.

If your organization’s principal business, office, or agency is located in a foreign country or a U.S. possession, mail the form to:

Internal Revenue Service Center,

P.O. Box 409101,

Ogden, UT 84409.

How to e-file Form 990?

E-filing your Form 990 takes just 3 steps! To make it even faster, gather all the necessary information (like organization details and compensation amounts) before you start. That way, you can complete your filing process in no time.

Information required to file Form 990

Organization's details, EIN, tax year, accounting method, and exempt status. Once you have this information ready, you can follow the steps below to e-file Form 990 using TaxZerone.

Step 1 - Enter the required information, such as your organization's details, EIN, tax year, accounting method, and exempt status.

Step 2 - Complete all the parts provided in the form and attach the required schedules.

Step 3 - Review the information you provided in the form, check and rectify the errors if any, and transmit the Form 990 return to the IRS.

E-file Form 990 with TaxZerone

When you choose to e-file Form 990 with TaxZerone, you can enjoy benefits such as

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