Form 990 PDF Details

In the landscape of nonprofit operations, the Form 990: Return of Organization Exempt From Income Tax, emerges as a pivotal piece of documentation that transcends mere tax compliance. Crafted by the Internal Revenue Service (IRS), this form details a plethora of insights not only about a nonprofit’s financial health but also about its governance practices, significant activities, compliance with various regulations, and contributions to society. More than a tax document, Form 990 functions as a transparent lens through which the public, including donors, stakeholders, and policymakers, can evaluate an organization's mission, leadership, and the allocation of its resources. Its comprehensive nature captures everything from the organization's detailed revenue streams, expenses, and net assets to nuanced disclosures about board member independence, employee count, and fundraising activities. Notably, it mandates openness about potential conflicts of interest and emphasizes accountability through sections dedicated to the nonprofit's adherence to tax regulations, such as reporting on lobbying expenditures or investment income. Thus, Form 990 serves as both a regulatory requirement and a public declaration of the organization’s commitment to transparency, accountability, and its charitable or social objectives.

QuestionAnswer
Form NameForm 990
Form Length12 pages
Fillable?No
Fillable fields0
Avg. time to fill out3 min
Other names2020 form 990, 990 fillable form, 990 form, irs form 990

Form Preview Example

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 private foundations)

2021

 

 

Do not enter social security numbers on this form as it may be made public.

 

 

Department of the Treasury

 

Open to Public

 

Internal Revenue Service

 

Go to www.irs.gov/Form990 for instructions and the latest information.

 

Inspection

 

A

For the 2021 calendar year, or tax year beginning

 

 

, 2021, and ending

 

 

, 20

 

 

B

Check if applicable:

C Name of organization

 

 

 

 

 

 

 

 

D Employer identification number

 

Address change

Doing business as

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name change

Number and street (or P.O. box if mail is not delivered to street address)

 

Room/suite

E Telephone number

 

 

 

Initial return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Final return/terminated

City or town, state or province, country, and ZIP or foreign postal code

 

 

 

 

 

 

 

 

 

Amended return

 

 

 

 

 

 

 

 

 

 

 

G Gross receipts $

 

 

 

Application pending

F Name and address of principal officer:

 

 

 

 

 

 

H(a) Is this a group return for subordinates?

Yes

No

 

 

 

 

 

 

 

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

H(c) Group exemption number

 

 

J

Website:

 

 

 

 

 

 

 

 

 

 

 

 

K

Form of organization:

Corporation

Trust

Association

Other

 

L Year of formation:

 

M State of legal domicile:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part I

Summary

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenue Activities & Governance

Net Assets orExpenses Fund Balances

1Briefly describe the organization’s mission or most significant activities:

2Check 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)

3

4

Number of independent voting members of the governing body (Part VI, line 1b) . . . .

4

5

Total number of individuals employed in calendar year 2021 (Part V, line 2a)

5

6

Total number of volunteers (estimate if necessary)

6

7a

Total unrelated business revenue from Part VIII, column (C), line 12

7a

b

Net unrelated business taxable income from Form 990-T, Part I, line 11

7b

 

 

Prior Year

Current Year

 

 

 

 

8

Contributions and grants (Part VIII, line 1h)

 

 

9

Program service revenue (Part VIII, line 2g)

 

 

10

Investment income (Part VIII, column (A), lines 3, 4, and 7d)

 

11Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) . . .

12Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)

13Grants and similar amounts paid (Part IX, column (A), lines 1–3) . . . . .

14 Benefits paid to or for members (Part IX, column (A), line 4) . . . . . .

15Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)

16a

Professional fundraising fees (Part IX, column (A), line 11e)

 

 

b

Total fundraising expenses (Part IX, column (D), line 25)

 

 

 

17

Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)

 

 

18

Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) .

 

 

19

Revenue less expenses. Subtract line 18 from line 12

 

 

 

 

Beginning of Current Year

End of Year

 

 

 

 

20

Total assets (Part X, line 16)

 

 

21

Total liabilities (Part X, line 26)

 

 

22

Net assets or fund balances. Subtract line 21 from line 20

 

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

Here

Paid

Preparer

Use Only

▲▲

 

 

 

 

 

 

 

 

 

 

 

Signature of officer

 

 

 

 

 

Date

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Type or print name and title

 

 

 

 

 

 

 

 

 

 

 

Print/Type preparer’s name

 

Preparer’s signature

 

Date

 

 

Check

if

 

PTIN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

self-employed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Firm’s name

 

 

 

 

Firm’s EIN

 

 

 

 

Firm’s address

 

 

 

 

Phone no.

 

 

 

May the IRS discuss this return with the preparer shown above? See instructions . . . . . . . . . . .

Yes

No

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11282Y

Form 990 (2021)

Form 990 (2021)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 . . . . . . . . . . . . .

1Briefly describe the organization’s mission:

2Did the organization undertake any significant program services during the year which were not listed on the

prior Form 990 or 990-EZ? . . . . . . . . . . . . . . . . . . . . . . . . . . .

If “Yes,” describe these new services on Schedule O.

3Did the organization cease conducting, or make significant changes in how it conducts, any program services? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Yes

No

No

If “Yes,” describe these changes on Schedule O.

4Describe 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.

4a (Code:

) (Expenses $

including grants of $

) (Revenue $

)

4b (Code:

) (Expenses $

including grants of $

) (Revenue $

)

4c (Code:

) (Expenses $

including grants of $

) (Revenue $

)

4d Other program services (Describe on Schedule O.)

 

 

(Expenses $

including grants of $

) (Revenue $

)

4e Total program service expenses

 

 

Form 990 (2021)

Form 990 (2021)

Page 3

 

 

Part IV

Checklist of Required Schedules

 

1Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,”

complete Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2Is the organization required to complete Schedule B, Schedule of Contributors? See instructions . . . .

3Did 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 . . . . . . . . . . . . . .

4Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h)

election in effect during the tax year? If “Yes,” complete Schedule C, Part II . . . . . . . . . . .

5Is 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 Rev. Proc. 98-19? If “Yes,” complete Schedule C, Part III . .

6Did 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 . . . . . . . . . . . . . . . . . . . . . . . .

7Did 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

. . .

8Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,”

complete Schedule D, Part III . . . . . . . . . . . . . . . . . . . . . . . . . .

9Did 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 . . . . . . . . . . . . . .

10Did 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 . . . . . . . . . . . . . . .

11If 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.

aDid the organization report an amount for land, buildings, and equipment in Part X, line 10? If “Yes,”

complete Schedule D, Part VI . . . . . . . . . . . . . . . . . . . . . . . . . .

bDid 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 . . . . . . . .

cDid the organization report 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 “Yes,” complete Schedule D, Part VIII . . . . . . . .

dDid 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 . . . . . . . . . . . . . .

eDid the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X

fDid the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part X

12a Did the organization obtain separate, independent audited financial statements for the tax year? If “Yes,” complete Schedule D, Parts XI and XII . . . . . . . . . . . . . . . . . . . . . . . . . . .

bWas 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

13

Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E . . . .

14a

Did the organization maintain an office, employees, or agents outside of the United States?

bDid 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 . . . . .

15Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or

for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV . . . . . . . . . . .

16Did 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. . . . . . . .

17Did 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 . . . . .

18Did the organization report more than $15,000 total of fundraising event gross income and contributions on

Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II . . . . . . . . . . . . . . .

19Did 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 . . . . . . . . . . . . . . . . . . . . . . .

20a Did the organization operate one or more hospital facilities? If “Yes,” complete Schedule H . . . . . .

b If “Yes” to line 20a, did the organization attach a copy of its audited financial statements to this return?

.

21Did 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 . . . .

Yes No

1

2

3

4

5

6

7

8

9

10

11a

11b

11c

11d

11e

11f

12a

12b

13

14a

14b

15

16

17

18

19

20a

20b

21

Form 990 (2021)

Form 990 (2021)

Page 4

 

 

Part IV

Checklist of Required Schedules (continued)

 

22Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on

Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III . . . . . . . . . . . .

23Did 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 . . . . . . . . . . . . . . . . . . . . . .

24a 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 . . . . . . . . . . . . . . .

bDid the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . .

cDid the organization maintain an escrow account other than a refunding escrow at any time during the year

to defease any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . .

dDid the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year? . .

25a 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 . . . . .

bIs 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 . . . . . . . . . . . . . . . . . . . . . . . .

26Did 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 . . .

27Did 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 . . . . . . . . . . . . . . . . . . . .

28Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV, instructions for applicable filing thresholds, conditions, and exceptions):

aA current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If

“Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . .

b A family member of any individual described in line 28a? If “Yes,” complete Schedule L, Part IV . . . .

cA 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If

“Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . .

29Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M

30Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified

conservation contributions? If “Yes,” complete Schedule M . . . . . . . . . . . . . . . .

31Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N, Part I

32Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,”

complete Schedule N, Part II . . . . . . . . . . . . . . . . . . . . . . . . . .

33Did 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 . . . . . . . . . . .

34Was 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35a Did the organization have a controlled entity within the meaning of section 512(b)(13)? . . . . . . .

bIf “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 . .

36Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable

related organization? If “Yes,” complete Schedule R, Part V, line 2 . . . . . . . . . . . . . .

37Did 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

38Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note: All Form 990 filers are required to complete Schedule O . . . . . . . . . . . . . .

Yes No

22

23

24a

24b

24c

24d

25a

25b

26

27

28a

28b

28c

29

30

31

32

33

34

35a

35b

36

37

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

1a

Enter the number reported in box 3 of Form 1096.

Enter -0- if not applicable . . . .

1a

 

b

Enter the number of Forms W-2G included on line

1a. Enter -0- if not applicable . . .

1b

 

cDid the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? . . . . . . . . . . . . . . . . .

Yes No

1c

Form 990 (2021)

Form 990 (2021)

 

 

 

 

Page 5

 

 

 

 

 

 

 

 

Part V

Statements Regarding Other IRS Filings and Tax Compliance (continued)

 

 

 

 

Yes

No

2a

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.

 

 

 

3a

Did the organization have unrelated business gross income of $1,000 or more during the year? . . . .

 

3a

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

4a

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

bIf “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? . . .

5a

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

6a

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?

6a

bIf “Yes,” did the organization include with every solicitation an express statement that such contributions or

gifts were not tax deductible?

6b

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

aDid the organization receive a payment in excess of $75 made partly as a contribution and partly for goods

and services provided to the payor?

7a

b If “Yes,” did the organization notify the donor of the value of the goods or services provided?

7b

cDid the organization sell, exchange, or otherwise dispose of tangible personal property for which it was

 

required to file Form 8282?

7c

d

If “Yes,” indicate the number of Forms 8282 filed during the year

7d

 

 

 

e

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?

 

7e

f

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? .

 

7f

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?

8

9

Sponsoring organizations maintaining donor advised funds.

 

 

 

 

a

Did the sponsoring organization make any taxable distributions under section 4966?

 

9a

b

Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? . . .

9b

10

Section 501(c)(7) organizations. Enter:

 

 

 

 

a

Initiation fees and capital contributions included on Part VIII, line 12

10a

 

 

b

Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities .

10b

 

 

11

Section 501(c)(12) organizations. Enter:

 

 

 

 

a

Gross income from members or shareholders

11a

 

bGross income from other sources. (Do not net amounts due or paid to other sources

 

against amounts due or received from them.)

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

 

 

 

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? . . .

. . . . .

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

. . . . . . . . . .

13b

 

 

c

Enter the amount of reserves on hand

13c

 

 

14a

Did the organization receive any payments for indoor tanning services during the tax year? .

. . . . .

14a

b

If Yes,has it filed a Form 720 to report these payments? If “No,” provide an explanation on Schedule O .

14b

15Is the organization 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?

 

15

If “Yes,” see the instructions and file Form 4720, Schedule N.

 

16Is the organization an educational institution subject to the section 4968 excise tax on net investment income? 16

If “Yes,” complete Form 4720, Schedule O.

17Section 501(c)(21) organizations. Did the trust, any disqualified person, or mine operator engage in any

activities that would result in the imposition of an excise tax under section 4951, 4952 or 4953? . . . .

 

17

If “Yes,” complete Form 6069.

 

Form 990 (2021)

Form 990 (2021)

Page 6

 

 

Part VI

Governance, Management, and Disclosure. For each “Yes” response to lines 2 through 7b below, and for a “No”

 

response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI . . . . . . . . . . . . .

Section A. Governing Body and Management

 

 

 

 

 

 

Yes

No

 

 

 

 

 

 

 

 

1a

Enter the number of voting members of the governing body at the end of the tax year . .

 

1a

 

 

 

 

 

If there are material differences in voting rights among members of the governing body, or

 

 

 

 

 

 

 

if the governing body delegated broad authority to an executive committee or similar

 

 

 

 

 

 

 

committee, explain on Schedule O.

 

 

 

 

 

 

b

Enter the number of voting members included on line 1a, above, who are independent .

 

1b

 

 

 

 

2

Did any officer, director, trustee, or key employee have a family relationship or a business relationship with

 

 

 

 

any other officer, director, trustee, or key employee?

2

 

 

3

Did the organization delegate control over management duties customarily performed by or under the direct

 

 

 

 

supervision of officers, directors, trustees, or key employees to a management company or other person? .

3

 

 

4

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?

4

 

 

5

Did the organization become aware during the year of a significant diversion of the organization’s assets? .

5

 

 

6

Did the organization have members or stockholders?

6

 

 

7a

Did the organization have members, stockholders, or other persons who had the power to elect or appoint

 

 

 

 

one or more members of the governing body?

7a

 

 

b

Are any governance decisions of the organization reserved to (or subject to approval by) members,

 

 

 

 

stockholders, or persons other than the governing body?

7b

 

 

8

Did the organization contemporaneously document the meetings held or written actions undertaken during

 

 

 

 

the year by the following:

 

 

 

 

 

a

The governing body?

8a

 

 

b

Each committee with authority to act on behalf of the governing body?

8b

 

 

9

Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at

 

 

 

 

the organization’s mailing address? If “Yes,” provide the names and addresses on Schedule O . . . .

9

 

 

 

 

 

 

 

 

 

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

 

 

 

 

 

 

 

Yes

No

 

 

 

 

 

10a

Did the organization have local chapters, branches, or affiliates?

10a

 

 

b If “Yes,” did the organization have 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?

10b

 

 

11a

Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?

11a

 

 

b Describe on Schedule O the process, if any, used by the organization to review this Form 990.

 

 

 

 

 

12a

Did the organization have a written conflict of interest policy? If “No,” go to line 13

12a

 

 

b

Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts?

12b

 

 

c

Did the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,”

 

 

 

 

describe on Schedule O how this was done

12c

 

 

13

Did the organization have a written whistleblower policy?

13

 

 

14

Did the organization have a written document retention and destruction policy?

14

 

 

15

Did the process for determining compensation of the following persons include a review and approval by

 

 

 

 

independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

 

 

 

a

The organization’s CEO, Executive Director, or top management official

15a

 

 

b

Other officers or key employees of the organization

15b

 

 

 

If “Yes” to line 15a or 15b, describe the process on Schedule O. See instructions.

 

 

 

 

 

16a

Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement

 

 

 

 

with a taxable entity during the year?

16a

 

 

b If “Yes,” did the organization follow 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 with respect to such arrangements?

16b

 

 

 

 

 

 

 

 

 

Section C. Disclosure

 

 

 

 

 

17List the states with which a copy of this Form 990 is required to be filed

18Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c) (3)s only) available for public inspection. Indicate how you made these available. Check all that apply.

Own website

Another’s website

Upon request

Other (explain on Schedule O)

19Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.

20State the name, address, and telephone number of the person who possesses the organization’s books and records

Form 990 (2021)

Form 990 (2021)Page 7

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

Check if Schedule O contains a response or note to any line in this Part VII . . . . . . . . . . . . .

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

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.

List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of 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 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, 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 that 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.

See the instructions for the order in which to list the persons above.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(A)

(B)

Name and title

Average

 

hours

 

per week

 

(list any

 

hours for

 

related

 

organizations

 

below

 

dotted line)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(C)

Position

(do not check more than one box, unless person is both an officer and a director/trustee)

or director

Individual trustee

Institutional trustee

Officer

Key employee

employee

Highest compensated

Former

 

 

 

 

 

 

 

 

(D)(E)

Reportable Reportable

compensation compensation

from the from related organization (W-2/ organizations (W-2/

1099-MISC/ 1099-MISC/

1099-NEC) 1099-NEC)

(F)

Estimated amount

of other

compensation

from the

organization and

related organizations

Form 990 (2021)

Form 990 (2021)

 

 

 

 

 

 

 

 

 

Page 8

 

Part VII

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

 

 

 

 

 

(C)

 

 

 

 

 

 

 

(A)

(B)

 

 

Position

 

 

(D)

(E)

(F)

 

(do not check more than one

 

Name and title

Average

Reportable

Reportable

Estimated amount

 

box, unless person is both an

 

 

hours

compensation

compensation

of other

 

 

officer and a director/trustee)

 

 

per week

from the

from related

compensation

 

 

 

 

 

 

 

 

 

 

Individualtrustee ordirector

Institutionaltrustee

Officer

Keyemployee

Highestcompensated employee

Former

 

 

(list any

organization (W-2/

organizations (W-2/

from the

 

 

hours for

 

 

 

 

 

 

1099-MISC/

1099-MISC/

organization and

 

 

related

 

 

 

 

 

 

1099-NEC)

1099-NEC)

related organizations

 

 

organizations

 

 

 

 

 

 

 

 

 

 

 

below

 

 

 

 

 

 

 

 

 

 

 

dotted line)

 

 

 

 

 

 

 

 

 

(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

(23)

(24)

(25)

1b

Subtotal

. . . . . .

c Total from continuation sheets to Part VII, Section A

. . . . .

d

Total (add lines 1b and 1c)

. . . . . .

2Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization

3Did the organization list any former officer, director, trustee, key employee, or highest compensated

employee on line 1a? If “Yes,” complete Schedule J for such individual . . . . . . . . . . . .

4For 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 “Yes,” complete Schedule J for such

individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual

for services rendered to the organization? If “Yes,” complete Schedule J for such person . . . . . .

Yes No

3

4

5

Section B. Independent Contractors

1Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.

(A)

Name and business address

(B)

Description of services

(C)

Compensation

2Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

Form 990 (2021)

Form 990 (2021)Page 9

Part VIII Statement of Revenue

Check if Schedule O contains a response or note to any line in this Part VIII . . . . . . . . . . . . .

Contributions, Gifts, Grants,

and Other Similar Amounts

Program Service

Revenue

Other Revenue

Miscellaneous

Revenue

(A)

(B)

(C)

(D)

Total revenue

Related or exempt

Unrelated

Revenue excluded

 

function revenue

business revenue

from tax under

 

 

 

sections 512–514

1a

Federated campaigns . . . .

1a

b

Membership dues

1b

c

Fundraising events

1c

d

Related organizations . . . .

1d

e

Government grants (contributions)

1e

f

All other contributions, gifts, grants,

 

 

and similar amounts not included above

1f

 

 

gNoncash contributions included in

lines 1a–1f

1g

$

 

h Total. Add lines 1a–1f

. . . .

 

 

 

Business Code

 

 

2a

 

 

 

 

 

b

 

 

 

 

 

c

 

 

 

 

 

d

 

 

 

 

 

e

 

 

 

 

 

f

All other program service revenue . .

 

 

 

 

g

Total. Add lines 2a–2f . . . . . . . . . .

 

3Investment income (including dividends, interest, and

other similar amounts) . . . . . . . . . .

4Income from investment of tax-exempt bond proceeds

5

Royalties . . .

. . . . . . . .

.

. .

 

 

 

 

(i) Real

 

 

(ii) Personal

 

 

6a

Gross rents . .

6a

 

 

 

 

 

 

 

 

 

 

 

 

b

Less: rental expenses

6b

 

 

 

 

 

 

c

Rental income or (loss)

6c

 

 

 

 

 

 

d

Net rental income or (loss)

.

. .

 

7a

Gross amount from

 

(i) Securities

 

(ii) Other

 

 

 

sales of assets

 

 

 

 

 

 

 

 

other than inventory

7a

 

 

 

 

bLess: cost or other basis

and sales expenses . 7b

cGain or (loss) . . 7c

d

Net gain or (loss)

. . . . .

 

 

 

8a

Gross

income

from fundraising

 

 

 

 

 

 

 

events (not including $

 

 

 

 

 

 

 

of contributions reported on line

 

 

 

 

 

 

 

1c). See Part IV, line 18 . . .

8a

 

 

 

 

 

 

Less: direct expenses . . . .

 

 

 

 

 

 

b

8b

 

 

 

 

 

c

Net income or (loss) from fundraising events . .

 

 

 

9a

Gross

income

from gaming

 

 

 

 

 

 

 

activities. See Part IV, line 19 .

9a

 

 

 

 

 

b

Less: direct expenses . . . .

9b

 

 

 

 

 

cNet income or (loss) from gaming activities . . .

10a Gross sales of inventory, less

returns and allowances . . .

10a

b Less: cost of goods sold . . .

10b

cNet income or (loss) from sales of inventory . . .

 

 

 

Business Code

 

 

11a

 

 

 

 

 

 

b

 

 

 

 

 

 

c

 

 

 

 

 

 

d

All other revenue

 

 

 

 

 

e

Total. Add lines 11a–11d

. . .

 

12

Total revenue. See instructions . . .

. . .

Form 990 (2021)

Form 990 (2021)

Page 10

 

 

Part IX

Statement of Functional Expenses

 

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).

Check if Schedule O contains a response or note to any line in this Part IX . . . . . . . . . . . . .

Do not include amounts reported on lines 6b, 7b,

(A)

(B)

(C)

(D)

8b, 9b, and 10b of Part VIII.

Total expenses

Program service

Management and

Fundraising

 

expenses

general expenses

expenses

1

Grants and other assistance to domestic organizations

 

 

 

 

 

and domestic governments. See Part IV, line 21 .

 

 

 

 

2

Grants and other assistance to domestic

 

 

 

 

 

 

 

 

 

individuals. See Part IV, line 22

 

 

 

 

3

Grants and other assistance to foreign

 

 

 

 

 

 

 

 

 

organizations, foreign governments, and

 

 

 

 

 

foreign individuals. See Part IV, lines 15 and 16

 

 

 

 

4

Benefits paid to or for members . . . .

 

 

 

 

 

 

 

 

5

Compensation of current officers, directors,

 

 

 

 

 

trustees, and key employees

 

 

 

 

6

Compensation not included above to disqualified

 

 

 

 

 

 

 

 

 

persons (as defined under section 4958(f)(1)) and

 

 

 

 

 

persons described in section 4958(c)(3)(B) . .

 

 

 

 

7

Other salaries and wages

 

 

 

 

 

 

 

 

8

Pension plan accruals and contributions (include

 

 

 

 

 

section 401(k) and 403(b) employer contributions)

 

 

 

 

9

Other employee benefits

 

 

 

 

 

 

 

 

10

Payroll taxes

 

 

 

 

11

Fees for services (nonemployees):

 

 

 

 

a

Management

 

 

 

 

b

Legal

 

 

 

 

c

Accounting

 

 

 

 

d

Lobbying

 

 

 

 

e

Professional fundraising services. See Part IV, line 17

 

 

 

 

f

Investment management fees

 

 

 

 

g

Other. (If line 11g amount exceeds 10% of line 25, column

 

 

 

 

 

(A), amount, list line 11g expenses on Schedule O.) .

 

 

 

 

12

Advertising and promotion

 

 

 

 

 

 

 

 

13

Office expenses

 

 

 

 

14

Information technology

 

 

 

 

15

Royalties

 

 

 

 

16

Occupancy

 

 

 

 

17

Travel

 

 

 

 

18

Payments of travel or entertainment expenses

 

 

 

 

 

for any federal, state, or local public officials

 

 

 

 

19

Conferences, conventions, and meetings .

 

 

 

 

 

 

 

 

20

Interest

 

 

 

 

21

Payments to affiliates

 

 

 

 

22

Depreciation, depletion, and amortization .

 

 

 

 

23

Insurance

 

 

 

 

24

Other expenses. Itemize expenses not covered

 

 

 

 

 

above. (List miscellaneous expenses on line 24e. If

 

 

 

 

 

line 24e amount exceeds 10% of line 25, column

 

 

 

 

 

(A), amount, list line 24e expenses on Schedule O.)

 

 

 

 

 

 

 

 

 

 

a b c d

eAll other expenses

25Total functional expenses. Add lines 1 through 24e

26Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and

fundraising solicitation. Check here

if

following SOP 98-2 (ASC 958-720) . . .

 

Form 990 (2021)

Form 990 (2021)Page 11

Part X Balance Sheet

Check if Schedule O contains a response or note to any line in this Part X . . . . . . . . . . . . .

Assets

Liabilities

Net Assets or Fund Balances

 

 

(A)

(B)

 

 

Beginning of year

End of year

1

Cash—non-interest-bearing

 

1

2

Savings and temporary cash investments

 

2

3

Pledges and grants receivable, net

 

3

4

Accounts receivable, net

4

5Loans and other receivables from 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

5

 

 

 

 

 

 

 

6

Loans and other receivables from other disqualified persons (as defined

 

 

 

 

under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) .

6

 

 

 

 

 

 

 

7

Notes and loans receivable, net

 

7

 

8

Inventories for sale or use

 

8

 

9

Prepaid expenses and deferred charges

9

 

10a

Land, buildings, and equipment: cost or other

 

 

 

 

 

 

 

basis. Complete Part VI of Schedule D . . .

10a

 

 

 

 

b

Less: accumulated depreciation

10b

 

 

10c

 

11

Investments—publicly traded securities

 

11

 

12

Investments—other securities. See Part IV, line 11

 

12

 

13

Investments—program-related. See Part IV, line 11

 

13

 

14

Intangible assets

 

14

 

15

Other assets. See Part IV, line 11

 

15

 

16

Total assets. Add lines 1 through 15 (must equal line 33)

16

 

17

Accounts payable and accrued expenses

 

17

 

18

Grants payable

 

18

 

19

Deferred revenue

 

19

 

20

Tax-exempt bond liabilities

 

20

 

21

Escrow or custodial account liability. Complete Part IV of Schedule D . .

 

21

 

22

Loans and other 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

22

 

 

 

 

 

 

 

23

Secured mortgages and notes payable to unrelated third parties . . .

 

23

 

24

Unsecured notes and loans payable to unrelated third parties . . . .

 

24

 

25

Other liabilities (including federal income tax, payables to related third

 

 

 

 

parties, and other liabilities not included on lines 17–24). Complete Part X

 

 

 

 

of Schedule D

25

 

 

 

 

 

 

 

26

Total liabilities. Add lines 17 through 25

26

 

 

Organizations that follow FASB ASC 958, check here

 

 

 

 

and complete lines 27, 28, 32, and 33.

 

 

 

 

 

 

27

Net assets without donor restrictions

 

27

 

28

Net assets with donor restrictions

 

28

 

 

Organizations that do not follow FASB ASC 958, check here

 

 

 

 

and complete lines 29 through 33.

 

 

 

 

 

 

29

Capital stock or trust principal, or current funds

 

29

 

30

Paid-in or capital surplus, or land, building, or equipment fund . . . .

 

30

 

31

Retained earnings, endowment, accumulated income, or other funds . .

 

31

 

32

Total net assets or fund balances

 

32

 

33

Total liabilities and net assets/fund balances

33

 

Form 990 (2021)

Form 990 (2021)

Page 12

 

 

Part XI

Reconciliation of Net Assets

 

 

 

Check if Schedule O contains a response or note to any line in this Part XI

 

 

 

1

Total revenue (must equal Part VIII, column (A), line 12)

1

2

Total expenses (must equal Part IX, column (A), line 25)

2

3

Revenue less expenses. Subtract line 2 from line 1

3

4

Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) . . .

4

5

Net unrealized gains (losses) on investments

5

6

Donated services and use of facilities

6

7

Investment expenses

7

8

Prior period adjustments

8

9

Other changes in net assets or fund balances (explain on Schedule O)

9

10Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line

32, column (B))

10

 

Part XII Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII . . . . . . . . . . . . .

1

Accounting method used to prepare the Form 990:

Cash

Accrual

Other

 

 

If the organization changed its method of accounting from a prior year or checked “Other,” explain on

 

Schedule O.

 

 

 

 

 

 

2a

Were the organization’s financial statements compiled or reviewed by an independent accountant? . . .

 

If “Yes,” check a box below to indicate whether the financial statements for the year were compiled or

 

reviewed on a separate basis, consolidated basis, or both:

 

 

 

 

Separate basis

Consolidated basis

Both consolidated and separate basis

b

Were the organization’s financial statements audited by an independent accountant?

 

If “Yes,” check a box below to indicate whether the financial statements for the year were audited on a

 

separate basis, consolidated basis, or both:

 

 

 

 

 

 

Separate basis

Consolidated basis

Both consolidated and separate basis

cIf “Yes” to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? . If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O.

3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? . . . . . . . . . . . . . . . . . . . . . .

bIf “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why on Schedule O and describe any steps taken to undergo such audits .

Yes No

2a

2b

2c

3a

3b

Form 990 (2021)

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1. The form 990 will require certain information to be entered. Ensure that the subsequent fields are finalized:

Stage # 1 in filling in form 990

2. Once your current task is complete, take the next step – fill out all of these fields - e u n e v e R, s e s n e p x E, r o s t e s s A t e N, s e c n a a B d n u F, Contributions and grants Part, Total revenueadd lines, b Total fundraising expenses Part, Other expenses Part IX column A, Total expenses Add lines must, Total assets Part X line Total, Net assets or fund balances, Beginning of Current Year, End of Year, Signature Block, and Part II Under penalties of perjury with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

Writing segment 2 of form 990

3. The following section is considered relatively easy, Part III, Statement of Program Service, Briefly describe the, Did the organization undertake, prior Form or EZ, Yes, If Yes describe these new services, Did the organization cease, services, Yes, If Yes describe these changes on, Code, Expenses, including grants of, and Revenue - all of these form fields will need to be filled out here.

If Yes describe these changes on, Briefly describe the, and Revenue inside form 990

4. The following paragraph will require your information in the following areas: b Code, Expenses, including grants of, Revenue, Code, Expenses, including grants of, and Revenue. Always fill out all of the required info to move onward.

Revenue, Revenue, and Expenses inside form 990

5. As you get close to the conclusion of the document, there are several more points to do. Particularly, d Other program services Describe, Expenses, e Total program service expenses, Revenue, and Form must be done.

Revenue, e Total program service expenses, and Expenses in form 990

Always be very mindful while filling out Revenue and e Total program service expenses, as this is the section where most people make some mistakes.

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