How to Fill Out Form AG990-IL

Form AG990-IL at a glance

What it is: Form AG990-IL is the Illinois Charitable Organization Annual Report of the Illinois Attorney General Charitable Trust Bureau.

Where and when to file: Reports are due within six months of your fiscal year end.

Who signs: The president or other authorized officer or trustee prints the name, signs and dates. The chief fiscal officer or trustee prints the name, signs and dates.

A filled-in Form AG990-IL example: a small charity files on time

Form AG990-IL example filled out, example: a small charity files on time
Maple Aid, a small Illinois charity, files Form AG990-IL. Its fiscal year ended December 31, 2025, and it files on time with no paid fundraisers. The picture shows page 1, and its names and figures are sample values. The audited statements and the IRS return are attached, so Reviewed Financial Statements stays empty in Check all items attached. Copy of Form IFC is left blank because the charity used no paid fundraisers. The report is on time, so Late Report Filing Fee stays empty in Check all items attached. Nothing goes in III. Summary of all paid fundraiser and consultant activities because the charity used no paid fundraisers or consultants. The expense percentages are each amount divided by the total expenditures of 80,000, and the revenue percentages are each amount divided by 100,000.

How to fill out Form AG990-IL, box by box

Report for the Fiscal Period

For Report for the Fiscal Period, enter Beginning and Ending as MO DAY YR.

Check all items attached

Check all items attached: Copy of IRS Return, Audited Financial Statements, Reviewed Financial Statements, Copy of Form IFC, $15 Annual Report Filing Fee or $100 Late Report Filing Fee (checked November 1, 2026).

Make checks payable to Illinois Charity Bureau Fund.

All attachments must accompany this report.

Year-end amounts

Under YEAR-END AMOUNTS, enter A) ASSETS, B) LIABILITIES and C) NET ASSETS.

I. Summary of all revenue items during the year

In I. Summary of all revenue items during the year, enter the percentage and amount for D) Public support, contributions and program service rev.(gross amts.), E) Government grants and membership dues and F) Other revenues.

Enter G) Total revenues, income and contributions received (add D, E & F).

II. Summary of all expenditures during the year

In II. SUMMARY OF ALL EXPENDITURES DURING THE YEAR, enter H) OPERATING CHARITABLE PROGRAM EXPENSE and I) EDUCATION PROGRAM SERVICE EXPENSE.

Enter J) TOTAL CHARITABLE PROGRAM SERVICE EXPENSE (ADD H & I).

J1) JOINT COSTS ALLOCATED TO PROGRAM SERVICES is included in J.

Enter K) GRANTS TO OTHER CHARITABLE ORGANIZATIONS.

Enter L) TOTAL CHARITABLE PROGRAM SERVICE EXPENDITURE (ADD J & K).

Enter M) MANAGEMENT AND GENERAL EXPENSE and N) FUNDRAISING EXPENSE.

Enter O) TOTAL EXPENDITURES THIS PERIOD (ADD L, M & N).

III. Summary of all paid fundraiser and consultant activities

In III. SUMMARY OF ALL PAID FUNDRAISER & CONSULTANT ACTIVITIES, attach Attorney General Report of Individual Fundraising Campaign (Form IFC), one for each PFR.

Under PROFESSIONAL FUNDRAISERS, enter P) TOTAL AMOUNT RAISED BY PAID PROFESSIONAL FUNDRAISERS and Q) TOTAL FUNDRAISERS FEES AND EXPENSES.

R) NET RECEIVED BY THE CHARITY is P minus Q.

Under PROFESSIONAL FUNDRAISING CONSULTANTS, enter S) TOTAL AMOUNT PAID TO PROFESSIONAL FUNDRAISING CONSULTANTS.

IV. Compensation to the (3) highest paid persons

In IV. Compensation to the (3) highest paid persons during the year, enter T) Name, title, U) Name, title and V) Name, title.

V. Charitable program description

In V. CHARITABLE PROGRAM DESCRIPTION, enter the DESCRIPTION for W), X) and Y), the CHARITABLE PROGRAM (3 HIGHEST BY $ EXPENDED) CODE CATEGORIES.

Questions 1 to 11 on page 2

If the answer to any of the following questions is yes, attach a detailed explanation.

1. Was the organization the subject of any court action, fine, penalty or judgement?

2. Did the organization make a grant award or contribution to any organization in which any of its officers, directors or trustees owns an interest; or was it a part to any transaction in which any of its officers, directors or trustees has a material financial interest; or did any officer, director or trustee receive anything of value not reported as compensation?

3. Has the organization invested in any corporate stock in which any officer, director or trustee owns more than 10% of the outstanding shares?

4. Is any property of the organization held in the name of or commingled with the property of any other person or organization?

5. Did the organization use the services of a professional fundraiser? (Attach Form IFC.)

6a. Did the organization allocate the cost of any solicitation, mailing, advertisement or literature costs between program service and fundraising expenses?

6b. If yes, enter (I) the aggregate amount of these joint costs; (II) the amount allocated to program services; (III) the amount allocated to management and general; and (IV) the amount allocated to fundraising.

7. Did the organization expend its restricted funds for purposes other than restricted purposes?

8. Has the organization ever been refused registration or had its registration or tax exemption suspended or revoked by any governmental agency?

9. Did the organization learn or become aware of any kickback, bribe or any theft, defalcation, misappropriation, commingling or misuse of organizational funds in the current or previous fiscal years?

10. List the name and address of the financial institutions where the organization maintains its three largest accounts.

11. Name and telephone number of contact person.

Signatures on page 2

Under penalty of perjury, the undersigned declare and certify that they have examined this annual report and the attached documents, including all the schedules and statements, and the facts therein stated are true and complete.

The president or other authorized officer or trustee prints the name, signs and dates.

The chief fiscal officer or trustee prints the name, signs and dates.

The preparer prints the name, signs and dates.

More rules for Form AG990-IL

Be sure to include all fees due.

Common questions about Form AG990-IL

Is there a deadline?

Reports are due within six months of your fiscal year end.

Is there a penalty?

Reports that are late or incomplete are subject to a $100.00 penalty (checked November 1, 2026).

Sources

[1] Form AG990-IL (Revised 10/24), Illinois Charitable Organization Annual Report, Illinois Attorney General (the Official source link on this page).

Form AG990-IL PDF Details

The form has a summary of all revenue items during the year, a summary of all expenditures during the year and a summary of all paid fundraiser and consultant activities.

Attachments: all attachments must accompany this report.

Questions: if the answer to any of the following questions is yes, attach a detailed explanation.

Fundraisers: in the summary of paid fundraiser and consultant activities, attach Attorney General Report of Individual Fundraising Campaign (Form IFC).

Highest paid: name and title of the (3) highest paid persons during the year.

Accounts: list the name and address of the financial institutions where the organization maintains its three largest accounts.

QuestionAnswer
Form NameForm AG990-IL
Form Length2 pages
Fillable?Yes
Fillable fields106
Avg. time to fill out18 min
EditionRevised 10/24
Issuing agencyIllinois Attorney General, Charitable Trust Bureau
Filing deadlineWithin six months of your fiscal year end
Matches the agency's fileYes, checked October 2, 2026
Other namesAG990-IL, AG990, AG 990, Form AG990, AG990-IL form, Illinois Charitable Organization Annual Report
Official sourceForm AG990-IL (Rev 10/24), Illinois Attorney General