IRS Form 990 "Return of Organization Exempt From Income Tax"

What Is Form 990?

IRS Form 990, Return of Organization Exempt from Income Tax, is a form used to provide the Internal Revenue Service (IRS) with information regarding receipts, gross income, disbursements, and other information required by Section 6033. It is an annual information return that must be filled out by most tax-exempt organizations, nonexempt charitable trusts, and certain political organizations.

The issuing department of the IRS Form 990, also known as the nonprofit tax return form is the IRS. The form was last revised in 2020. Find a fillable Form 990 below.

When Is Form 990 Due?

The due date for Form 990 is the 15th day of the 5th month after the end of your organization's accounting period. If it falls on a legal holiday, Saturday, or Sunday, submit your form on the next business day.

If you dissolve, terminate, or liquidate your organization, submit the return of organization exempt from income tax form by the 15th day of the 5th month after termination, liquidation, or dissolution. If you were not able to meet the deadline, enclose a separate attachment with the reason for not filing on time. If you need to extend the filing deadline, submit Form 8868, Application for Automatic Extension of Time to File an Exempt Organization Return.

If you still fail to submit before the Form 990 due dates, you will have to pay a $20 penalty for each day the failure persists. The large organizations whose gross receipt exceeds $1,046,500 will have to pay $100 per day. The maximum penalty will not exceed $10,000 (or $52,000 for large organizations) or 5% of the organization's gross receipts for the year, whichever is less.

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IRS Form 990 Schedules

  1. Schedule A, Public Charity Status and Public Support.
  2. Schedule B, Schedule of Contributors.
  3. Schedule C, Political Campaign and Lobbying Activities.
  4. Schedule D, Supplemental Financial Statements.
  5. Schedule E, Schools.
  6. Schedule F, Statement of Activities Outside the United States.
  7. Schedule G, Supplemental Information Regarding Fundraising or Gaming Activities.
  8. Schedule H, Hospitals.
  9. Schedule I, Grants and Other Assistance to Organizations, Governments, and Individuals in the United States.
  10. Schedule J, Compensation Information.
  11. Schedule K, Supplemental Information on Tax-Exempt Bonds.
  12. Schedule L, Transactions with Interested Persons.
  13. Schedule M, Noncash Contributions.
  14. Schedule N, Liquidation, Termination, Dissolution, or Significant Disposition of Assets.
  15. Schedule O, Supplemental Information to Form 990.
  16. Schedule R, Related Organizations and Unrelated Partnerships.

IRS Form 990 Instructions

The IRS provides detailed Form 990 instructions. A step-by-step guide is provided below.

How to Fill Out Form 990?

Fill out the IRS Form 990 as follows:

  1. Heading. Items A - M. Most of the items in this part are self-explanatory. Pay attention to Item H. If you answer "Yes" in line H(a) but "No" in line H(b), attach a list with the names, addresses, and Employer Identification Number for every organization included in the group return. Do not use Schedule O for this purpose.
  2. Part I. Summary. Fill out this part after the other parts are completed because most of the information it reports is provided elsewhere on the form.
  3. Part II. Signature Block. Sign the return if you are the current president, a vice president, chief accounting officer, treasurer, assistant treasurer, or any other corporate officer authorized to sign for the organization.
  4. Part III. Statement of Program Service Accomplishments. If the Schedule O contains any information related to this part, check the box on the head of the form. Report in this part the program service accomplishments of your organization. Program services are activities of your organization that serve its exempt purpose, like charitable activities;
  5. Part IV. Checklist of Required Schedules. Fill out the applicable schedule for each "Yes" answer;
  6. Part V. Statements Regarding Other IRS Filings and Tax Compliance. Some lines in this part pertain to other IRS forms;
  7. Part VI. Governance, Management, and Disclosure. Enter information about the organization's governing body, management, disclosure practices, and governance policies;
  8. Part VII. Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors. List here current or former officers, trustees, directors, key employees, highest compensated employees, and current independent contractors of your organization. Specify their relevant compensation information;
  9. Part VIII. Statement of Revenue. Report all sources of revenue in this part;
  10. Part IX. Statement of Functional Expenses. Use the regular accounting method your organization applies to fill out this part. If the regular accounting system of your organization does not allocate expenses, use any reasonable method of allocation;
  11. Part X. Balance Sheet. This part is obligatory for completion. A substitute balance sheet is not accepted;
  12. Part XI. Reconciliation of Net Assets. Self-explanatory;
  13. Part XII. Financial Statements and Reporting. Answer the questions and provide all the required explanations on Schedule O.

IRS 990 Related Forms:

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Download IRS Form 990 "Return of Organization Exempt From Income Tax"

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990
Return of Organization Exempt From Income Tax
OMB No. 1545-0047
2020
Form
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Open to Public
Department of the Treasury
Inspection
Go to www.irs.gov/Form990 for instructions and the latest information.
Internal Revenue Service
A
For the 2020 calendar year, or tax year beginning
, 2020, and ending
, 20
B
C Name of organization
D Employer identification number
Check if applicable:
Doing business as
Address change
Number and street (or P.O. box if mail is not delivered to street address)
Room/suite
E Telephone number
Name change
Initial return
City or town, state or province, country, and ZIP or foreign postal code
Final return/terminated
G Gross receipts $
Amended return
F Name and address of principal officer:
H(a) Is this a group return for subordinates?
Yes
No
Application pending
H(b) Are all subordinates included?
Yes
No
I
Tax-exempt status:
501(c)(3)
501(c) (
)
(insert no.)
4947(a)(1) or
527
If “No,” attach a list. See instructions
J
Website:
H(c) Group exemption number
K
Form of organization:
Corporation
Trust
Association
Other
L Year of formation:
M State of legal domicile:
Part I
Summary
1
Briefly describe the organization’s mission or most significant activities:
2
Check this box
if the organization discontinued its operations or disposed of more than 25% of its net assets.
3
Number of voting members of the governing body (Part VI, line 1a) .
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4
Number of independent voting members of the governing body (Part VI, line 1b) .
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4
5
5
Total number of individuals employed in calendar year 2020 (Part V, line 2a)
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6
6
Total number of volunteers (estimate if necessary) .
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7 a Total unrelated business revenue from Part VIII, column (C), line 12
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7a
b Net unrelated business taxable income from Form 990-T, Part I, line 11 .
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7b
Prior Year
Current Year
8
Contributions and grants (Part VIII, line 1h) .
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9
Program service revenue (Part VIII, line 2g)
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10
Investment income (Part VIII, column (A), lines 3, 4, and 7d) .
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11
Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) .
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12
Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)
13
Grants and similar amounts paid (Part IX, column (A), lines 1–3) .
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14
Benefits paid to or for members (Part IX, column (A), line 4) .
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15
Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)
16a Professional fundraising fees (Part IX, column (A), line 11e) .
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b Total fundraising expenses (Part IX, column (D), line 25)
17
Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)
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18
Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)
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19
Revenue less expenses. Subtract line 18 from line 12 .
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Beginning of Current Year
End of Year
20
Total assets (Part X, line 16)
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21
Total liabilities (Part X, line 26) .
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22
Net assets or fund balances. Subtract line 21 from line 20
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Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign
Signature of officer
Date
Here
Type or print name and title
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Check
if
Paid
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
May the IRS discuss this return with the preparer shown above? See instructions
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Yes
No
990
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form
(2020)
990
Return of Organization Exempt From Income Tax
OMB No. 1545-0047
2020
Form
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Open to Public
Department of the Treasury
Inspection
Go to www.irs.gov/Form990 for instructions and the latest information.
Internal Revenue Service
A
For the 2020 calendar year, or tax year beginning
, 2020, and ending
, 20
B
C Name of organization
D Employer identification number
Check if applicable:
Doing business as
Address change
Number and street (or P.O. box if mail is not delivered to street address)
Room/suite
E Telephone number
Name change
Initial return
City or town, state or province, country, and ZIP or foreign postal code
Final return/terminated
G Gross receipts $
Amended return
F Name and address of principal officer:
H(a) Is this a group return for subordinates?
Yes
No
Application pending
H(b) Are all subordinates included?
Yes
No
I
Tax-exempt status:
501(c)(3)
501(c) (
)
(insert no.)
4947(a)(1) or
527
If “No,” attach a list. See instructions
J
Website:
H(c) Group exemption number
K
Form of organization:
Corporation
Trust
Association
Other
L Year of formation:
M State of legal domicile:
Part I
Summary
1
Briefly describe the organization’s mission or most significant activities:
2
Check this box
if the organization discontinued its operations or disposed of more than 25% of its net assets.
3
Number of voting members of the governing body (Part VI, line 1a) .
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3
4
Number of independent voting members of the governing body (Part VI, line 1b) .
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4
5
5
Total number of individuals employed in calendar year 2020 (Part V, line 2a)
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6
Total number of volunteers (estimate if necessary) .
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7 a Total unrelated business revenue from Part VIII, column (C), line 12
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7a
b Net unrelated business taxable income from Form 990-T, Part I, line 11 .
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7b
Prior Year
Current Year
8
Contributions and grants (Part VIII, line 1h) .
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9
Program service revenue (Part VIII, line 2g)
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10
Investment income (Part VIII, column (A), lines 3, 4, and 7d) .
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Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) .
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Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)
13
Grants and similar amounts paid (Part IX, column (A), lines 1–3) .
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14
Benefits paid to or for members (Part IX, column (A), line 4) .
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15
Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)
16a Professional fundraising fees (Part IX, column (A), line 11e) .
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b Total fundraising expenses (Part IX, column (D), line 25)
17
Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)
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18
Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)
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19
Revenue less expenses. Subtract line 18 from line 12 .
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Beginning of Current Year
End of Year
20
Total assets (Part X, line 16)
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21
Total liabilities (Part X, line 26) .
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22
Net assets or fund balances. Subtract line 21 from line 20
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Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign
Signature of officer
Date
Here
Type or print name and title
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Check
if
Paid
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
May the IRS discuss this return with the preparer shown above? See instructions
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Yes
No
990
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form
(2020)
2
Form 990 (2020)
Page
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’s mission:
2
Did the organization undertake any significant program services during the year which were not listed on the
Yes
No
prior Form 990 or 990-EZ? .
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If “Yes,” describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? .
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Yes
No
If “Yes,” describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by
expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others,
the total expenses, and revenue, if any, for each program service reported.
4 a (Code:
) (Expenses $
including grants of $
) (Revenue $
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4b (Code:
) (Expenses $
including grants of $
) (Revenue $
)
4 c (Code:
) (Expenses $
including grants of $
) (Revenue $
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4d Other program services (Describe on Schedule O.)
)
(Expenses $
including grants of $
) (Revenue $
4e Total program service expenses
990
Form
(2020)
3
Form 990 (2020)
Page
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,”
1
complete Schedule A .
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2
Is the organization required to complete Schedule B, Schedule of Contributors See instructions? .
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2
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to
candidates for public office? If “Yes,” complete Schedule C, Part I .
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Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h)
4
election in effect during the tax year? If “Yes,” complete Schedule C, Part II .
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Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,
assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C, Part III
5
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors
have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If
“Yes,” complete Schedule D, Part I
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Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If “Yes,” complete Schedule D, Part II
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8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,”
complete Schedule D, Part III
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Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a
custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or
debt negotiation services? If “Yes,” complete Schedule D, Part IV .
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Did the organization, directly or through a related organization, hold assets in donor-restricted endowments
or in quasi endowments? If “Yes,” complete Schedule D, Part V .
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11
If the organization’s answer to any of the following questions is “Yes,” then complete Schedule D, Parts VI,
VII, VIII, IX, or X as applicable.
a Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If “Yes,”
complete Schedule D, Part VI .
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b Did the organization report 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 “Yes,” complete Schedule D, Part VII .
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c Did the organization report an amount for investments—program related in Part X, line 13, that is 5% or more
11c
of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII .
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d Did the organization report 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 “Yes,” complete Schedule D, Part IX .
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e Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X
11e
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses
11f
the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part X
12 a
Did the organization obtain separate, independent audited financial statements for the tax year? If “Yes,” complete
12a
Schedule D, Parts XI and XII .
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b Was the organization included in consolidated, independent audited financial statements for the tax year? If
“Yes,” and if the organization answered “No” to line 12a, then completing Schedule D, Parts XI and XII is optional
12b
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E
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14a Did the organization maintain an office, employees, or agents outside of the United States?
14a
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b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking,
fundraising, business, investment, and program service activities outside the United States, or aggregate
foreign investments valued at $100,000 or more? If “Yes,” complete Schedule F, Parts I and IV .
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15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or
15
for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV .
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16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other
assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV.
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16
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on
Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I See instructions .
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18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on
18
Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II .
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19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a?
If “Yes,” complete Schedule G, Part III
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20 a Did the organization operate one or more hospital facilities? If “Yes,” complete Schedule H .
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b If “Yes” to line 20a, did the organization attach a copy of its audited financial statements to this return?
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20b
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or
domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II .
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21
990
Form
(2020)
4
Form 990 (2020)
Page
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on
22
Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III
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23
Did the organization answer “Yes” to Part VII, Section A, line 3, 4, or 5 about compensation of the
organization’s current and former officers, directors, trustees, key employees, and highest compensated
employees? If “Yes,” complete Schedule J .
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24 a Did the organization have 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 “Yes,” answer lines 24b
through 24d and complete Schedule K. If “No,” go to line 25a
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b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? .
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24b
c Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?
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24c
d Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year? .
24d
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25 a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit
transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I
.
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25a
b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior
year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ?
If “Yes,” complete Schedule L, Part I .
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25b
26
Did the organization report 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 “Yes,” complete Schedule L, Part II
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26
27
Did the organization provide 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 (including an employee thereof) or family member of any of these
persons? If “Yes,” complete Schedule L, Part III .
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27
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part
IV instructions, for applicable filing thresholds, conditions, and exceptions):
a A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If
“Yes,” complete Schedule L, Part IV .
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28a
b A family member of any individual described in line 28a? If “Yes,” complete Schedule L, Part IV .
28b
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c A 35% controlled entity of one or more individuals and/or organizations described in lines 28a or 28b? If
“Yes,” complete Schedule L, Part IV .
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28c
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M
29
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified
30
conservation contributions? If “Yes,” complete Schedule M
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31
31
Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N, Part I
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,”
complete Schedule N, Part II
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32
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations
sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I .
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33
34
Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Part II, III,
or IV, and Part V, line 1
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34
35 a Did the organization have a controlled entity within the meaning of section 512(b)(13)?
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b If “Yes” to line 35a, did the organization receive any payment from or engage in any transaction with a
controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2 .
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35b
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable
36
related organization? If “Yes,” complete Schedule R, Part V, line 2 .
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37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization
and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI
37
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and
19? Note: All Form 990 filers are required to complete Schedule O.
38
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V
. . . . . . . . . . . . .
Yes
No
1a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable
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1a
b Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
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1b
c Did the organization comply with backup withholding rules for reportable payments to vendors and
reportable gaming (gambling) winnings to prize winners? .
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1c
990
Form
(2020)
5
Form 990 (2020)
Page
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
Yes
No
2 a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax
Statements, filed for the calendar year ending with or within the year covered by this return
2a
b If at least one is reported on line 2a, did the organization file all required federal employment tax returns? .
2b
Note: If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions) .
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3a Did the organization have unrelated business gross income of $1,000 or more during the year?
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b If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation on Schedule O
3b
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4 a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over,
a financial account in a foreign country (such as a bank account, securities account, or other financial account)?
4a
b If “Yes,” enter the name of the foreign country
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? .
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b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
c If “Yes” to line 5a or 5b, did the organization file Form 8886-T? .
5c
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6 a Does the organization have annual gross receipts that are normally greater than $100,000, and did the
organization solicit any contributions that were not tax deductible as charitable contributions? .
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6a
b If “Yes,” did the organization include with every solicitation an express statement that such contributions or
gifts were not tax deductible? .
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6b
7
Organizations that may receive deductible contributions under section 170(c).
a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods
and services provided to the payor? .
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7a
b If “Yes,” did the organization notify the donor of the value of the goods or services provided? .
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7b
c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was
7c
required to file Form 8282? .
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d If “Yes,” indicate the number of Forms 8282 filed during the year
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7d
e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
f
7f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? .
g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?
7g
h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?
7h
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the
sponsoring organization have excess business holdings at any time during the year? .
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9
Sponsoring organizations maintaining donor advised funds.
a Did the sponsoring organization make any taxable distributions under section 4966? .
9a
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b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?
9b
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10
Section 501(c)(7) organizations. Enter:
a Initiation fees and capital contributions included on Part VIII, line 12
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10a
b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
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11
Section 501(c)(12) organizations. Enter:
a Gross income from members or shareholders .
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11a
b Gross income from other sources (Do not net amounts due or paid to other sources
against amounts due or received from them.) .
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11b
12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
b If “Yes,” enter the amount of tax-exempt interest received or accrued during the year .
12b
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13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a Is the organization licensed to issue qualified health plans in more than one state?
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13a
Note: See the instructions for additional information the organization must report on Schedule O.
b Enter the amount of reserves the organization is required to maintain by the states in which
the organization is licensed to issue qualified health plans
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13b
c Enter the amount of reserves on hand
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13c
14a Did the organization receive any payments for indoor tanning services during the tax year? .
14a
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b If “Yes,” has it filed a Form 720 to report these payments? If “No,” provide an explanation on Schedule O .
14b
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
15
excess parachute payment(s) during the year?
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If “Yes,” see instructions and file Form 4720, Schedule N.
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income?
16
If “Yes,” complete Form 4720, Schedule O.
990
Form
(2020)
Page of 12