Form 990: Understanding the
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- Ruby Reed
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1 Form 990: Understanding the Complexities
2 Presenters: Larry Nichols, CPA Partner Peter Moore, CPA Partner
3 Synopsis: Two years ago, the Internal Revenue Service substantially redesigned Form 990, Return of Organization Exempt From Income Tax. The Form 990, filed annually by tax-exempt organizations, is IRS's primary tool for gathering information about these organizations, as well as for educating organizations about tax law requirements and promoting compliance with tax laws. This session will provide basic, useful information about the filing requirements and information needed to prepare Form 990 and discuss common schedules included with Form 990
4 Purpose of 990 Form filed by tax-exempt organizations to provide the IRS various information about the organization s purpose, accomplishments, governance structure and financial information.
5 Who is required to file? Most organizations exempt from income tax under section 501(a) must file an annual information return (Form 990 or the IRS regarding exempt organiztion tax law and regulations, 990-EZ) or submit an annual electronic notice (Form 990-N) depending upon the organization s gross receipts and total assets.
6 General Information What is the difference between Form 990, Form 990-EZ, and Form 990-N? When is Form 990 Due?
7 What information is needed to prepare for 990? Basic organization information Organization s new and ongoing purpose and accomplishments. Organization employee information. Organization governance and management information. Financial information
8 Core Parts of Form 990 Part I Summary Part II Signature Block Part III Stmt of Program Service Accomplishments Part IV Checklist of Required Schedules Part V Stmt Regarding Other IRS Filings and Tax Compliance Part VI Governance, Management and Disclosure
9 Core Parts of Form 990 (Continued) Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Part VIII Statement of Revenues Part IX Statement of Functional Expenses Part X Balance Sheet Part XI Financial Statements and Reporting
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11 Part I - Summary Mission or Significant Activity Discontinued Operations or Major Dispositions Number of Volunteers Unrelated Business Revenue and Taxable Income Revenue/Expenses
12 Part II Signature Block Authorized Signature Paid Preparer
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14 Part III Statement of Program Service Accomplishments Expenses and Grants Revenue Donated Services Program Services
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17 Part IV Checklist of Required Schedules Schedule A, Public Charity Status and Public Support Is the Organization Required to Complete Schedule B, Schedule of Contributors? Did the Organization Answer Yes to Questions 3, 4, or 5 of Form 990, Part VII Section A?
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19 Part V Statements Regarding Other IRS Filings and Tax Compliance Number of Information Returns Form 990-T Solicitations of Nondeductible Contributions Quid pro quo Contributions Personal Benefit Contract Disclosure of Excess Business Holdings
20 Part V Statements Regarding Other IRS Filings and Tax Compliance (Continued) Donor-Advised Funds Supporting Organizations 501(c)(3) and Other Sponsoring Organizations Maintaining Donor Advised Funds Section 4966 Taxable Distributions Distribution to Donor, Donor Advisor, or Related Person
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22 Part VI Governance, Management, and Disclosure Governing Body and Management Disclosure
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25 Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Overview Section A: Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Section B: Five Highest Compensated Independent Contractors
26
27 Part VIII Statement of Revenues Contributions in General Solicitation of Non-Deductible Contributions Non-Cash Contributions Substantiation and Disclosure Requirements Column (A): Total Revenue Column (B): Related or exempt Function Revenue Column (C): Unrelated Business Revenue Column (D): Unrelated Business Revenue Excluded from Tax (under Sections 512, 513, or 514)
28 Part VIII Statement of Revenues (Continued) General Grants vs. Program Services Program Service Revenue Investment Income/Income from Investment of Tax-Exempt Bond Proceeds/Royalties Rents Gains (or Losses) from Sales of Assets Other Than Inventory Fundraising Events Less Direct Expenses Gross Sales of Inventory, Less Returns and Allowances Total Revenue
29
30 Part IX Statement of Functional Expenses General Analysis Allocation of Indirect Expenses Grants to Governments and Organizations in the U.S. Grants and Other Assistance to Individuals in the U.S. Grants and Other Assistance to Governments, Organizations, and Individuals outside the U.S. Benefits Paid To or For Members Compensation of Current Officers, Directors, and Key Employees
31 Part IX Statement of Functional Expenses (Continued) Compensation and Other Distributions to Disqualified Persons Joint Costs Statement of Position (SOP) 98-2 Major Provisions Purpose Criterion Audience Criterion Content Criterion How to Allocate Joint Costs
32
33 Part X Balance Sheet General Analysis Savings and Temporary Cash Investments Receivables from Officers, Directors, Trustees, and Key Employees Receivables from Other Disqualified Persons Other Notes and Loans Receivable Land, Buildings, and Equipment Investments
34 Part X Balance Sheet (Continued) Other Assets Deferred Revenue Tax-Exempt Bonds Organizations that Follow SFAS 117 Temporarily Restricted Permanently Restricted
35
36 Part XI Financial Statements and Reporting Accounting Methods Financial Statements and Independent Accounts Single Audit Act and OMB Circular A-133 Required Audits
Return of Organization Exempt From Income Tax
Form 990 Return of Organization Exempt From Income Tax OMB No. 1545-0047 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung 2010 benefit trust or private foundation)
Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung 2011 benefit trust or private foundation)
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501, 527, or 4947(1) of the Internal Revenue Code (except black lung benefit trust
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
18 Jan Bradley M. Kuhn, President
18 Jan. 2018 Bradley M. Kuhn, President Form 990 (2016) Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III.............
Statement of Program Service Accomplishments Check if Schedule O contains a response to any question in this Part III...
Form 990 (2010) Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response to any question in this Part III.............. 1 Briefly describe the organization s
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Name change 801 2nd Avenue, 2nd Floor. New York, NY (212)
Form 990 OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2013 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) G Do not enter Social Security
PUBLIC INSPECTION COPY
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Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 214 Do not enter social security
PUBLIC INSPECTION COPY
OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 2017 Do not enter social security
Return of Organization Exempt From Income Tax
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Open to Public Inspection A For the 2012 calendar year, or tax year beginning B Check if applicable: C Name of organization
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Checklist of Required Schedules
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Open to Public Inspection
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ANIMAL RESCUE COALITION, INC.
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Provided community outreach and nurtured new audiences through youth development program and special performances.
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OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 213 Do not enter Social Security
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Return of Organization Exempt From Income Tax
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Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 217 Do not enter social security
Return of Organization Exempt From Income Tax
Form 99 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit
Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax Under section 501, 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 2017 a Do not enter social security
Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 217 Do not enter social security
Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 213 Do not enter Social Security
Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung 211 benefit trust or private foundation) Open
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Open to Public Inspection
Form 990 Department of the Treasury Internal Revenue Service A For the 2009 calendar year, or tax year beginning Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of
2015 Do not enter social security numbers on this form as it may be made public. Open to Public
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 215 Do not enter social security
Return of Organization Exempt From Income Tax
990 Return of Organization Exempt From Income Tax OMB No. 1545-0047 Form Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung Department of the Treasury benefit trust
Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 2017 Do not enter social security
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Change of Accounting Period
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2014 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except
Return of Organization Exempt From Income Tax
Form 990 Return of Organization Exempt From Income Tax Department of the Treasury Internal Revenue Service Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 215 Do not enter social security
2015 Department of the Treasury
ETENDED TO MAY 15, 017 OMB No. 1545-0047 Return of Organization Exempt From Income Tax Form 990 Under section 501(c), 57, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 015 Department
Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 217 Do not enter social security
Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 214 Do not enter social security
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Form 990 Return of Organization Exempt From Income Tax
PUBLIC DISCLOSURE COPY OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51, 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 213 Do not enter
B Check if applicable: C E Telephone number. Pittstown, NJ
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2016 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except
Public Disclosure Copy
Form 990 Department of the Treasury Internal Revenue Service A For the 2010 calendar year, or tax year beginning, 2010, and ending, B Check if applicable: D Employer Identification Number Address change
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit
Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 213 Do not enter Social Security
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit
ROBERT MORSE 119 GRAND AVENUE, SUITE A, BELLINGHAM, WA 9 H(b) Are all affiliates included? Yes No
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit
Open to Public Inspection A For the 2016 calendar year, or tax year beginning, 2016, and ending,
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2016 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit
Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung 212 benefit trust or private foundation) Open
Inspection A For the 2013 calendar year, or tax year beginning, 2013, and ending, B Check if applicable: C TUCSON, AZ
Form 990 OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2013 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) G Do not enter Social Security
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
Application for Extension of Time To File an Exempt Organization Return
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Part III Statement of Program Service Accomplishments
Form 99 (217) Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III............. 1 Briefly describe the organization
Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 213 Do not enter Social Security
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Part III Statement of Program Service Accomplishments Check if Schedule O contains a response to any question in this Part III...
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Return of Organization Exempt From Income Tax. Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
- - 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.
Form 990 (2015) Checklist of Required Schedules - - 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A. 2 Is the organization
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
Open to Public Inspection A For the 2015 calendar year, or tax year beginning, 2015, and ending,
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
Inspection A For the 2013 calendar year, or tax year beginning, 2013, and ending, B Check if applicable: C
Form 990 OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2013 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) G Do not enter Social Security
D Employer identification number Address change Doing Business As. Alabama USBC Association, Inc
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit
Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung 211 benefit trust or private foundation) Open
Return of Organization Exempt From Income Tax
Form 99 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-47 Form 99 Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung 212 benefit trust or private foundation) Open
Part III Statement of Program Service Accomplishments. Check if Schedule O contains a response or note to any line in this Part III...
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