Federal Supplemental Information to Form 990 or 990-EZ
Extracted from PDF file 2019-federal-990-schedule-o.pdf, last modified September 2019
Supplemental Information to Form 990 or 990-EZSCHEDULE O (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service Supplemental Information to Form 990 or 990-EZ Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or 990-EZ. ▶ Go to www.irs.gov/Form990 for the latest information. ▶ 2019 Open to Public Inspection Employer identification number Name of the organization For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. OMB No. 1545-0047 Cat. No. 51056K Schedule O (Form 990 or 990-EZ) (2019) Schedule O (Form 990 or 990-EZ) (2019) Name of the organization Page 2 Employer identification number Schedule O (Form 990 or 990-EZ) (2019) Schedule O (Form 990 or 990-EZ) (2019) General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Future developments. For the latest information about developments related to Schedule O (Form 990 or 990-EZ), such as legislation enacted after the schedule and its instructions were published, go to www.irs.gov/Form990. Purpose of Schedule An organization should use Schedule O (Form 990 or 990-EZ), rather than separate attachments, to provide the IRS with narrative information required for responses to specific questions on Form 990 or 990-EZ, and to explain the organization’s operations or responses to various questions. It allows organizations to supplement information reported on Form 990 or 990-EZ. Don’t use Schedule O to supplement responses to questions in other schedules of the Form 990 or 990-EZ. Each of the other schedules includes a separate part for supplemental information. Who Must File All organizations that file Form 990 and certain organizations that file Form 990-EZ must file Schedule O (Form 990 or 990-EZ). At a minimum, the schedule must be used to answer Form 990, Part VI, lines 11b and 19. If an organization isn’t required to file Form 990 or 990-EZ but chooses to do so, it must file a complete return and provide all of the information requested, including the required schedules. Specific Instructions Page attachment to list the name, address, and EIN of each affiliated organization included in the group return. Don’t use this schedule. See the instructions for Form 990, I. Group Return. for services), including the type and amount of each expense included in line 11g, if the amount in Part IX, line 11g, exceeds 10% of the amount in Part IX, line 25 (total functional expenses). Form 990, Parts III, V, VI, VII, IX, XI, and XII. Use Schedule O (Form 990 or 990-EZ) to provide any narrative information required for the following questions in the Form 990. 6. Explanation for Part IX, Statement of Functional Expenses, line 24e (all other expenses), including the type and amount of each expense included in line 24e, if the amount on line 24e exceeds 10% of the amount in Part IX, line 25 (total functional expenses). 1. Part III, Statement of Program Service Accomplishments. a. “Yes” response to line 2. b. “Yes” response to line 3. c. Other program services on line 4d. 2. Part V, Statements Regarding Other IRS Filings and Tax Compliance. a. “No” response to line 3b. b. “Yes” or “No” response to line 13a. c. “No” response to line 14b. 3. Part VI, Governance, Management, and Disclosure. b. Change in committee oversight review from prior year on line 2c. c. “No” response to line 3b. 1. Part I, Revenue, Expenses, and Changes in Net Assets or Fund Balances. c. “Yes” responses to lines 2 through 7b. a. Description of other revenue, in response to line 8. d. “No” responses to lines 8a, 8b, and 10b. b. List of grants and similar amounts paid, in response to line 10. e. “Yes” response to line 9. f. Description of process for review of Form 990, if any, in response to line 11b. g. “Yes” response to line 12c. i. If applicable, in response to line 18, an explanation as to why the organization checked the Other box or didn’t make any of Forms 1023, 1024, 1024-A, 990, or 990-T publicly available. Group return. If the organization answered “Yes” to Form 990, line H(a), but “No” to line H(b), use a separate a. Change in accounting method or description of other accounting method used on line 1. b. Delegation of governing board’s authority to executive committee in line 1a. Complete the required information on the appropriate line of Form 990 or 990-EZ prior to using Schedule O (Form 990 or 990-EZ). Amended return. If the organization checked the Amended return box on Form 990, Heading, item B, or Form 990-EZ, Heading, item B, use Schedule O (Form 990 or 990-EZ) to list each part or schedule and line item of the Form 990 or 990-EZ that was amended. 8. Part XII, Financial Statements and Reporting. Form 990-EZ, Parts I, II, III, and V. Use Schedule O (Form 990 or 990-EZ) to provide any narrative information required for the following questions. h. Description of process for determining compensation, in response to lines 15a and 15b. Late return. If the return isn’t filed by the due date (including any extension granted), attach a separate statement giving the reasons for not filing on time. Don’t use this schedule to provide the late-filing statement. 7. Part XI, Reconciliation of Net Assets. Explain any other changes in net assets or fund balances reported on line 9. a. Material differences in voting rights among members of the governing body in line 1a. Use as many continuation sheets of Schedule O (Form 990 or 990-EZ) as needed. Identify clearly the specific part and line(s) of Form 990 or 990-EZ to which each response relates. Follow the part and line sequence of Form 990 or 990-EZ. 3 j. Description of public disclosure of documents, in response to line 19. 4. Part VII, Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors. a. Explain if reporting of compensation paid by a related organization is provided only for the period during which the related organization was related, not the entire calendar year ending with or within the tax year, and state the period during which the related organization was related. b. Description of reasonable efforts undertaken to obtain information on compensation paid by related organizations, if the organization is unable to obtain such information to report in column (E). 5. Explanation for Part IX, Statement of Functional Expenses, line 11g (other fees c. Description of other expenses, in response to line 16. d. Explanation of other changes in net assets or fund balances, in response to line 20. 2. Part II, Balance Sheets. a. Description of other assets, in response to line 24. b. Description of total liabilities, in response to line 26. 3. Description of other program services, in response to Part III, Statement of Program Service Accomplishments, line 31. 4. Part V, Other Information. a. “Yes” response to line 33. b. “Yes” response to line 34. c. Explanation of why organization didn’t report unrelated business gross income of $1,000 or more to the IRS on Form 990-T, in response to line 35b. d. “No” response to line 44d. Other. Use Schedule O (Form 990 or 990-EZ) to provide narrative explanations and descriptions in response to other specific questions. The narrative provided should refer and relate to a particular line and response on the form. Don’t include on Schedule O (Form 990 or 990-EZ) any social security number(s), because this CAUTION schedule will be made available for public inspection. ! ▲
2019 Schedule O (Form 990 or 990-EZ)
More about the Federal 990 (Schedule O) Corporate Income Tax TY 2019
We last updated the Supplemental Information to Form 990 or 990-EZ in February 2020, so this is the latest version of 990 (Schedule O), fully updated for tax year 2019. You can download or print current or past-year PDFs of 990 (Schedule O) directly from TaxFormFinder. You can print other Federal tax forms here.
Related Federal Corporate Income Tax Forms:
|Form Code||Form Name|
|990 (Schedule D)||Supplemental Financial Statements|
|990 (Schedule F)||Statement of Activities Outside the United States|
|990 (Schedule H)||Hospitals|
|990 (Schedule I)||Grants and Other Assistance to Organizations, Governments, and Individuals in the United States|
|990 (Schedule J)||Compensation Information|
|990 (Schedule K)||Supplemental Information on Tax-Exempt Bonds|
|990 (Schedule M)||Noncash Contributions|
|990 (Schedule R)||Related Organizations and Unrelated Partnerships|
|990 (Schedule I-1)||Continuation Sheet for Schedule I (Form 990)|
|990 (Schedule J-1)||Continuation Sheet for Schedule J (Form 990)|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 990 (Schedule O) from the Internal Revenue Service in February 2020.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal 990 (Schedule O)
We have a total of nine past-year versions of 990 (Schedule O) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2019 Schedule O (Form 990 or 990-EZ)
2018 Schedule O (Form 990 or 990-EZ)
2017 Schedule O (Form 990 or 990-EZ)
2016 Schedule O (Form 990 or 990-EZ)
2015 Schedule O (Form 990 or 990-EZ)
2014 Schedule O (Form 990 or 990-EZ)
2013 Schedule O (Form 990 or 990-EZ)
2012 Schedule O (Form 990 or 990-EZ)
2011 Schedule O (Form 990 or 990-EZ)
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