11 th Annual Nonprofit Governance Symposium. Winning the Lottery: How to Use Your 990 to Strengthen Your Case for Support
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1 11 th Annual Nonprofit Governance Symposium Winning the Lottery: How to Use Your 990 to Strengthen Your Case for Support January 10, 2015 Patty Mayer, Senior Tax Manager/Moss Adams Jeff Wiemann, Executive Director/ Angels Foster Family Network 1
2 The material appearing in this presentation is for informational purposes only and should not be construed as advice of any kind, including, without limitation, legal, accounting, or investment advice. This information is not intended to create, and receipt does not constitute, a legal relationship, including, but not limited to, an accountant-client relationship. Although this information may have been prepared by professionals, it should not be used as a substitute for professional services. If legal, accounting, investment, or other professional advice is required, the services of a professional should be sought. 2
3 AGENDA 2014 Tax Reform Discussion Draft America Gives More Act of 2014 Reviewing Your Grantees Form 990 3
4 2014 Tax Reform Discussion Draft America Gives More Act of
5 TAX REFORM DISCUSSION DRAFT Released by House Committee on Ways and Means Chairman Dave Camp on February 26, 2014 Passing unlikely however the draft is likely to affect future legislative efforts Many TE provisions come from various IRS studies Current action by the Senate Finance Committee is uncertain with changes in leadership Senator Chuck Grassley is Ambassador of China 5
6 AMERICA GIVES MORE ACT OF 2014 Approved by the House of Representatives 7/17/14 o H.R and would make permanent/modify various charitable provisions: Contributions qualified conservation easement Tax-free contributions form IRAs for charitable purposes Contributions of food inventory New Extension of time for making charitable contributions for individuals Private Foundation excise tax rate on investment income 1% 6
7 Reviewing Your Grantees Form 990 7
8 PUBLIC CHARITIES Section 509(a)(1) - donation revenue Section 509(a)(2) - program service revenue Section 509(a)(3) - supporting organizations (SO's) 8
9 PUBLIC CHARITIES CHECKING TAX STATUS OF GRANTEE o Obtain IRS determination letter o Checking the IRS Business Master File (comprehensive tool) o Confirming charitable status on IRS Select Check (formerly Publication 78) o Using a third party (per IRS Rev. Procedure ) o Check IRS Internal Revenue Bulletin on IRS.gov publicized weekly, to confirm grantee not listed as losing exempt status 9
10 FORM 990 Basic structure of the Form: 12 pages of the Core Form that each filer must complete. 16 schedules reporting various information only required if the NFP conducts such reportable activities. A new checklist that shows which schedules the NFP must complete. 10
11 FORM 990 Core Form 990 (12 pages) Sch A Public Charity Status & Public Support Sch B Schedule of Contributors Sch C Political Campaign & Lobbying Sch D Supplemental Financial Statements Sch E Schools Sch F Statement of Activities outside the US Sch G Supplemental Info on Fundraising or Gaming Activities Sch H - Hospitals 11
12 FORM 990 Sch I Supplemental Info on Grants & Other Assistance to Organizations, Government, and Individuals in the US Sch J Compensation Information Sch K Supplemental Information on Tax Exempt Bonds Sch L Transactions with Interested Persons Sch M Non-Cash Contributions Sch N Liquidation, Termination, Dissolution or Significant Disposition of Assets Sch O Supplemental Information to Form 990 Sch R Related Organizations and Unrelated Partnerships 12
13 FORM 990 (CORE FORM) Page 1 snapshot of the organization. o 1. Brief description of the NFP s mission and most significant activities o 2. Number of voting members (and independent voting members) o 3. Gross/net Unrelated trade or business income o 4. Prior year data & current year comparison revenue/expenses o 5. Two year comparison - assets, liabilities, and net assets. 13
14 FORM 990 (CORE FORM) Page 2, Part III Statement of Program Service Accomplishments 6. Mission statement approved? 7. Explain if yes: o Undertake a significant program not listed in last years 990; o Cease program or make significant changes to existing 8. Three largest programs measured by total expenses 14
15 FORM 990 (CORE FORM) Page 3 & 4; Part IV Checklist of Required Schedules. 9. If any responses yes is the required schedule attached? 10. Transactions with Disqualified Persons (Q: 25, 26, 27). 11. Business transactions with ODTK (Q: 28a) 12. Family member transactions with organization (Q: 28b) 13. Entity of ODTK doing business with the organization (Q: 28c) 15
16 FORM 990 (CORE FORM) PG. 5 IRS Filings & Tax Compliance o 14. Unrelated Business Gross income? o 15. Foreign bank accounts? o 16. Prohibited tax shelter? o 17. Quid pro quo contributions over $75? Notification to donor? 16
17 FORM 990 (CORE FORM) PG. 6 Governance, Management, and Disclosures- read page 6 and Sch O responses to Part VI questions: o 18. Independent voting members o 19. Relationship among officers response in Sch O o 20. Diversion of assets response in Sch O o 21. Review process of 990, copy to Board o 22. Conflict of interest policy o 23. Compensation o 24. Disclosures 17
18 FORM 990 (CORE FORM) PG. 7, 8 Board, Officer, Key Employees listing and compensation / Independent Contractors o 25. Compensation based on calendar year W-2 or 1099 o 26. Related party compensation, benefits listed o 27. Other compensation / Benefits o 28. Top 5 independent contractors paid over 100K 18
19 FORM 990 (CORE FORM) PG Financial Statement Information o 29. Statement of Revenue o 30. Statement of Functional Expenses o 31. Balance Sheet o 32. Reconciliation of Net Assets / Financial Statements and Reporting 19
20 SCH A; B; C 33. Sch A Type of 501(c)(3) 34. Sch A Testing % based on 5 year average (cy & py) Sch B Schedule of Contributors o Reported on org s method of accounting. o Donor name/address not included with public disclosure (is required for PF) Sch C Political Campaign & Lobbying Activity 20
21 SCH D; E; F 35. Sch D Potpourri Supplemental to Financial Statements o Text of financial statement footnote - liability for uncertain tax positions under ASC /FIN Sch D Reconciliation to Audited Financial Statements Sch E Schools 37. Sch F Activities Outside the US o o o For safety and security reasons; list activities by region (not country) Maintain records: amount awarded, eligibility, selection criteria? Describe procedures monitoring use of funds 21
22 SCH G; H Sch G Fundraising / Gaming o Details of fundraising individuals and entities Part I (reimbursement of expenses per contract? Describe in Sch O) o Split of events from gaming Part II & III o Details of gaming Part III Sch H Hospitals- attach copy of audited financial statements to 990, very regulated and much disclosure. 22
23 SCH I, J, & K 38. Sch I Grants to organizations, governments, and individuals in the US o Maintain records: amount awarded, eligibility, selection criteria? o Describe procedures monitoring use of funds 39. Sch J Compensation: procedures to establish comp for CEO/ED 40. Sch J Dissecting Compensation components (total over 150K) 41. Sch K Tax Exempt Bonds o Principal > 100K; issued after 12/31/02 o Various questions on written policies records specific to bond compliance 23
24 SCH L, M, N, 42. Sch L - Excess benefit transaction (insider got > FMV) 42. Sch L - Transactions with interested persons Excess benefit Loans to & from Grants or assistance benefiting IPs Business transactions Sch M Gift acceptance policy Noncash Contributions - Sch N Liquidation, Termination, Dissolution, or Significant Disposition of Assets - Sch O Opportunity Schedule narratives here, recommend review 24
25 SCH R Sch R Related Organizations and Unrelated Partnerships. o Detail of disregarded entities (Part I) o Detail of related tax-exempt organizations (Part II) o Detail of partnerships (Part III) and corporations (Part IV) regardless of % ownership o Transactions with related organizations (Part V) o > 5% activity conducted through unrelated partnerships (Part VI) 25
26 PRESENTER INFORMATION: Patty Mayer, Senior Tax Manager, Not-for-Profit Practice o patty.mayer@mossadams.com o
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For the 2016 calendar year, or tax year beginning JEFF GILLMAN
Form 990 OMB. -007 Department of the Treasury Internal Revenue Service A B For the 0 calendar year, or tax year beginning C Check if applicable: Address change Name change Initial return 0 Return of Organization
2015 G Do not enter social security numbers on this form as it may be made public. Open to Public
Short Form OMB No. 1545-1150 Return of Organization Exempt From Income Tax Form 990-EZ Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 2015 G Do not enter
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2012 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except
Short Form Return of Organization Exempt From Income Tax
Form 990-EZ Short Form Return of Organization Exempt From Income Tax OMB. -0 07 Under section 0, 7, or 97() of the Internal Revenue Code (except private foundations) G Do not enter social security numbers
A For the 2011 calendar year, or tax year beginning, 2011, and ending, 20 D Employer identification number
Form 990-EZ Department of the Treasury Internal Revenue Service Short Form Return of Organization Exempt From Income Tax Under section 501, 527, or 4947(a)(1) of the Internal Revenue Code (except black
Application for Automatic Extension of Time To File an. Exempt Organization Return OMB No
Application for Automatic Extension of Time To File an Form 8868 Exempt Organization Return OMB No. 1545-1709 (Rev. January 2017) Department of the Treasury Internal Revenue Service GFile a separate application
Form 990 Tax Exempt Reporting
Form 990 Tax Exempt Reporting CLAconnect.com Speaker Introductions Amanda Treml, CPA Amanda is a Manager with CliftonLarsonAllen and provides assurance and tax compliance services to non-profit organizations.
Application for Extension of Time To File an Exempt Organization Return OMB No GFile a separate application for each return.
Form 8868 (Rev January 2014) Application for Extension of Time To File an Exempt Organization Return OMB No. 1545-1709 GFile a separate application for each return. Department of the Treasury Internal
B Check if applicable: C Name change (LISTED AS PROCON ORG IN IRS RECORDS)
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2015 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except