990 Schedule D Form PDF Details

Are you required to file a 990 Schedule D form? If so, what is this form and what do you need to know in order to complete it correctly? This blog post will provide an overview of the 990 Schedule D form, including what information is required and how to best report your income and expenses. Stay tuned for our upcoming blog posts that will provide more detailed instructions on completing the 990 Schedule D form. (And if you're feeling overwhelmed by all of this tax talk, don't worry - we've got you covered! Our experts are here to help guide you through the process.)

QuestionAnswer
Form Name990 Schedule D Form
Form Length5 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min 15 sec
Other namesirs 990 schedule d, non profit 990, irs form 990 schedule d, 990 schedule d

Form Preview Example

Held at the End of the Tax Year

SCHEDULE D

Supplemental Financial Statements

OMB No. 1545-0047

(Form 990)

2021

Complete if the organization answered “Yes” on Form 990,

 

 

 

 

Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.

 

Department of the Treasury

Attach to Form 990.

Open to Public

Internal Revenue Service

Go to WWW.IRS.GOV/FORM990 for instructions and the latest information.

Inspection

Name of the organization

 

Employer identification number

 

 

 

 

Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.

Complete if the organization answered “Yes” on Form 990, Part IV, line 6.

(a) Donor advised funds

(b) Funds and other accounts

1 Total number at end of year . . . . . . . .

2Aggregate value of contributions to (during year) .

3

Aggregate value of grants from (during year) . .

4

Aggregate value at end of year

5Did the organization inform all donors and donor advisors in writing that the assets held in donor advised

funds are the organization’s property, subject to the organization’s exclusive legal control?

Yes

No

6Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose

conferring impermissible private benefit?

Yes

No

 

Part II Conservation Easements.

Complete if the organization answered “Yes” on Form 990, Part IV, line 7.

1Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (for example, recreation or education)

Preservation of a historically important land area

Protection of natural habitat

Preservation of a certified historic structure

Preservation of open space

 

2Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation

easement on the last day of the tax year.

a

Total number of conservation easements

2a

b

Total acreage restricted by conservation easements

2b

c

Number of conservation easements on a certified historic structure included in (a) . . . .

2c

dNumber of conservation easements included in (c) acquired after 7/25/06, and not on a

historic structure listed in the National Register

2d

 

3Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year

4Number of states where property subject to conservation easement is located

5Does the organization have a written policy regarding the periodic monitoring, inspection, handling of

violations, and enforcement of the conservation easements it holds?

Yes

No

6Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year

7Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year

$

8Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)

and section 170(h)(4)(B)(ii)?

Yes

No

9In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes the organization’s accounting for conservation easements.

Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.

Complete if the organization answered “Yes” on Form 990, Part IV, line 8.

1a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide in Part XIII the text of the footnote to its financial statements that describes these items.

bIf the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i) Revenue included on Form 990, Part VIII, line 1

. .

.

. . .

. . .

. . .

.

. .

.

$

(ii) Assets included in Form 990, Part X . . . .

. .

.

. . .

. . .

. . .

.

. .

.

$

2If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under FASB ASC 958 relating to these items:

a Revenue included on Form 990, Part VIII, line 1

. . . . . . .

. . .

.

. .

.

.

.

.

$

b Assets included in Form 990, Part X . . . .

. . . . . . .

. . .

.

. .

.

.

.

.

$

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2021

Schedule D (Form 990) 2021

Page 2

Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

3Using the organization’s acquisition, accession, and other records, check any of the following that make significant use of its collection items (check all that apply):

a b c

4

5

Public exhibition

d

Loan or exchange program

Scholarly research

e

Other

Preservation for future generations

 

 

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures, or other similar

 

 

assets to be sold to raise funds rather than to be maintained as part of the organization’s collection? . .

Yes

No

Part IV Escrow and Custodial Arrangements.

Complete if the organization answered “Yes” on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

No

bIf “Yes,” explain the arrangement in Part XIII and complete the following table:

 

 

 

Amount

 

 

 

Beginning balance

 

 

 

 

c

1c

 

 

 

d

Additions during the year

1d

 

 

 

e

Distributions during the year

1e

 

 

 

f

Ending balance

1f

 

 

 

2a

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?

Yes

No

b

If “Yes,” explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII . . . .

 

Part V Endowment Funds.

Complete if the organization answered “Yes” on Form 990, Part IV, line 10.

(a) Current year

(b) Prior year

(c) Two years back (d) Three years back (e) Four years back

1a

Beginning of year balance . . .

b

Contributions

cNet investment earnings, gains, and

losses . . . . . . . . . .

d Grants or scholarships . . . .

eOther expenditures for facilities and

programs . . . . . . . . .

fAdministrative expenses . . . .

g End of year balance . . . . .

2Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

a

Board designated or quasi-endowment

%

 

 

 

b

Permanent endowment

%

 

 

 

 

c

Term endowment

%

 

 

 

 

 

The percentages on lines 2a, 2b, and 2c should equal 100%.

 

 

 

3a

Are there endowment funds not in the possession of the organization that are held and administered for the

 

 

 

 

organization by:

 

 

 

 

 

 

 

 

 

Yes

No

 

 

Unrelated organizations .

. . . . . . . . . . . . . . . . . . . . . . . . . .

 

 

 

 

(i)

3a(i)

 

 

 

(ii)

Related organizations .

. . . . . . . . . . . . . . . . . . . . . . . . . .

3a(ii)

 

 

b

If “Yes” on line 3a(ii), are the related organizations listed as required on Schedule R?

3b

 

 

4Describe in Part XIII the intended uses of the organization’s endowment funds.

Part VI

Land, Buildings, and Equipment.

 

 

 

 

 

 

 

Complete if the organization answered “Yes” on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

 

 

Description of property

 

(a) Cost or other basis

(b) Cost or other basis

(c)

Accumulated

(d) Book value

 

 

 

 

(investment)

(other)

depreciation

 

 

 

 

 

 

 

 

 

1a

Land

 

 

 

 

 

 

b

Buildings

 

 

 

 

 

 

c

Leasehold improvements . . . .

 

 

 

 

 

 

d

Equipment

 

 

 

 

 

 

e

Other

 

 

 

 

 

 

Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.) .

. . . .

 

Schedule D (Form 990) 2021

Schedule D (Form 990) 2021

 

Page 3

 

 

 

Part VII

Investments—Other Securities.

 

 

 

 

Complete if the organization answered “Yes” on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

 

 

(a) Description of security or category

(b) Book value

(c) Method of valuation:

 

 

(including name of security)

 

Cost or end-of-year market value

 

 

 

 

(1)

Financial derivatives

 

 

(2)

Closely held equity interests

 

 

(3)Other

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.) .

Part VIII Investments—Program Related.

Complete if the organization answered “Yes” on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment

(b) Book value

(c) Method of valuation:

 

 

Cost or end-of-year market value

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Total. (Column (b) must equal Form 990, Part X, col. (B) line 13.) .

Part IX

Other Assets.

 

 

Complete if the organization answered “Yes” on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

 

(a) Description

(b) Book value

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Total. (Column (b) must equal Form 990, Part X, col. (B) line 15.) . . . . . . . . . . . . . .

Part X

Other Liabilities.

 

 

Complete if the organization answered “Yes” on Form 990, Part IV, line 11e or 11f. See Form 990, Part X,

 

line 25.

 

1.

(a) Description of liability

(b) Book value

(1)Federal income taxes

Total. (Column (b) must equal Form 990, Part X, col. (B) line 25.) . . . . . . . . . . . . . .

2.Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization’s financial statements that reports the

organization’s liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII .

Schedule D (Form 990) 2021

Schedule D (Form 990) 2021

 

 

 

Page 4

 

 

 

 

 

 

Part XI

Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.

 

 

 

Complete if the organization answered “Yes” on Form 990, Part IV, line 12a.

 

 

1

 

Total revenue, gains, and other support per audited financial statements

. . . . . . . . .

1

 

2

Amounts included on line 1 but not on Form 990, Part VIII, line 12:

 

 

 

 

 

a

Net unrealized gains (losses) on investments

2a

 

 

 

 

b

Donated services and use of facilities

2b

 

 

 

 

c

Recoveries of prior year grants

2c

 

 

 

 

d

Other (Describe in Part XIII.)

2d

 

 

 

 

e

Add lines 2a through 2d

. . . . . . . . .

2e

 

3

 

Subtract line 2e from line 1

. . . . . . . . .

3

 

4

Amounts included on Form 990, Part VIII, line 12, but not on line 1:

 

 

 

 

 

a

Investment expenses not included on Form 990, Part VIII, line 7b . .

4a

 

 

 

 

b

Other (Describe in Part XIII.)

4b

 

 

 

 

c

Add lines 4a and 4b

. . . . . . . . .

4c

 

5

 

Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.)

5

 

Part XII

Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.

 

 

 

Complete if the organization answered “Yes” on Form 990, Part IV, line 12a.

 

 

1

 

Total expenses and losses per audited financial statements . . . .

. . . . . . . . .

1

 

2

Amounts included on line 1 but not on Form 990, Part IX, line 25:

 

 

 

 

 

a

Donated services and use of facilities

2a

 

 

 

 

b

Prior year adjustments

2b

 

 

 

 

c

Other losses

2c

 

 

 

 

d

Other (Describe in Part XIII.)

2d

 

 

 

 

e

Add lines 2a through 2d

. . . . . . . . .

2e

 

3

 

Subtract line 2e from line 1

. . . . . . . . .

3

 

4

Amounts included on Form 990, Part IX, line 25, but not on line 1:

 

 

 

 

 

a

Investment expenses not included on Form 990, Part VIII, line 7b . .

4a

 

 

 

 

b

Other (Describe in Part XIII.)

4b

 

 

 

 

c

Add lines 4a and 4b

. . . . . . . . .

4c

 

5

 

Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.)

5

 

Part XIII

Supplemental Information.

 

 

 

 

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Schedule D (Form 990) 2021

Schedule D (Form 990) 2021

Page 5

 

 

Part XIII

Supplemental Information (continued)

 

Schedule D (Form 990) 2021

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990 schedule d conclusion process shown (portion 3)

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