Schedule O - Supplemental Information To Form 990 Or 990-Ez - 2016 Page 3
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Schedule O (Form 990 or 990-EZ) (2016)
Page
General Instructions
attachment to list the name, address, and
for services), including the type and
EIN of each affiliated organization included
amount of each expense included in line
Section references are to the Internal
in the group return. Don't use this
11g, if the amount in Part IX, line 11g,
Revenue Code unless otherwise noted.
schedule. See the Instructions for Form
exceeds 10% of the amount in Part IX, line
990, I. Group Return.
25 (total functional expenses).
Future developments. For the latest
information about developments related to
Form 990, Parts III, V, VI, VII, IX, XI, and
6. Explanation for Part IX, Statement of
Schedule O (Form 990 or 990-EZ), such as
XII. Use Schedule O (Form 990 or 990-EZ)
Functional Expenses, line 24e (all other
legislation enacted after the schedule and
expenses), including the type and amount
to provide any narrative information
its instructions were published, go to
of each expense included in line 24e, if the
required for the following questions in the
Form 990.
amount on line 24e exceeds 10% of the
amount in Part IX, line 25 (total functional
1. Part III, Statement of Program Service
Purpose of Schedule
expenses).
Accomplishments.
An organization should use Schedule O
7. Part XI, Reconciliation of Net Assets.
a. “Yes” response to line 2.
(Form 990 or 990-EZ), rather than separate
Explain any other changes in net assets or
attachments, to provide the IRS with
b. “Yes” response to line 3.
fund balances reported on line 9.
narrative information required for
c. Other program services on line 4d.
8. Part XII, Financial Statements and
responses to specific questions on Form
Reporting.
990 or 990-EZ, and to explain the
2. Part V, Statements Regarding Other
organization’s operations or responses to
IRS Filings and Tax Compliance.
a. Change in accounting method or
various questions. It allows organizations
description of other accounting method
a. “No” response to line 3b.
to supplement information reported on
used on line 1.
b. “Yes” or “No” response to line 13a.
Form 990 or 990-EZ.
b. Change in committee oversight
c. “No” response to line 14b.
Don't use Schedule O to supplement
review from prior year on line 2c.
responses to questions in other schedules
3. Part VI, Governance, Management,
c. “No” response to line 3b.
of the Form 990 or 990-EZ. Each of the
and Disclosure.
other schedules includes a separate part
Form 990-EZ, Parts I, II, III, and V. Use
a. Material differences in voting rights
for supplemental information.
Schedule O (Form 990 or 990-EZ) to
among members of the governing body in
provide any narrative information required
Who Must File
line 1a.
for the following questions.
b. Delegation of governing board's
All organizations that file Form 990 and
1. Part I, Revenue, Expenses, and
authority to executive committee in line 1a.
certain organizations that file Form 990-EZ
Changes in Net Assets or Fund Balances.
must file Schedule O (Form 990 or 990-EZ).
c. “Yes” responses to lines 2 through
a. Description of other revenue, in
At a minimum, the schedule must be used
7b.
response to line 8.
to answer Form 990, Part VI, lines 11b and
d. “No” responses to lines 8a, 8b, and
19. If an organization isn't required to file
b. List of grants and similar amounts
10b.
Form 990 or 990-EZ but chooses to do so,
paid, in response to line 10.
it must file a complete return and provide
e. “Yes” response to line 9.
c. Description of other expenses, in
all of the information requested, including
response to line 16.
f. Description of process for review of
the required schedules.
Form 990, if any, in response to line 11b.
d. Explanation of other changes in net
Specific Instructions
assets or fund balances, in response to line
g. “Yes” response to line 12c.
20.
h. Description of process for
Use as many continuation sheets of
2. Part II, Balance Sheets.
determining compensation in response to
Schedule O (Form 990 or 990-EZ) as
lines 15a and 15b.
needed.
a. Description of other assets, in
response to line 24.
i. If applicable, in response to line 18,
Complete the required information on
an explanation as to why the organization
the appropriate line of Form 990 or 990-EZ
b. Description of total liabilities, in
checked the “Other” box or didn't make
prior to using Schedule O (Form 990 or
response to line 26.
any of Forms 1023, 1024, 990, or 990-T
990-EZ).
3. Description of other program services
publicly available.
Identify clearly the specific part and
in response to Part III, Statement of
j. Description of public disclosure of
line(s) of Form 990 or 990-EZ to which
Program Service Accomplishments, line 31.
documents in response to line 19.
each response relates. Follow the part and
4. Part V, Other Information.
line sequence of Form 990 or 990-EZ.
4. Part VII, Compensation of Officers,
a. “Yes” response to line 33.
Directors, Trustees, Key Employees,
Late return. If the return is not filed by
Highest Compensated Employees, and
b. “Yes” response to line 34.
the due date (including any extension
Independent Contractors.
granted), attach a separate statement
c. Explanation of why organization
giving the reasons for not filing on time.
a. Explain if reporting of compensation
didn't report unrelated business gross
Don't use this schedule to provide the
paid by a related organization is provided
income of $1,000 or more to the IRS on
late-filing statement.
only for the period during which the related
Form 990-T, in response to line 35b.
organization was related, not the entire
Amended return. If the organization
d. “No” response to line 44d.
calendar year ending with or within the tax
checked the Amended return box on Form
year, and state the period during which the
Other. Use Schedule O (Form 990 or
990, Heading, item B, or Form 990-EZ,
related organization was related.
990-EZ) to provide narrative explanations
Heading, item B, use Schedule O (Form
and descriptions in response to other
990 or 990-EZ) to list each part or schedule
b. Description of reasonable efforts
specific questions. The narrative provided
and line item of the Form 990 or 990-EZ
undertaken to obtain information on
should refer and relate to a particular line
that was amended.
compensation paid by related
and response on the form.
organizations, if the organization is unable
Group return. If the organization
to obtain such information to report in
Don't include on Schedule O
▲
answered “Yes” to Form 990, line H(a), but
!
column (E).
(Form 990 or 990-EZ) any social
“No” to line H(b), use a separate
security number(s), because this
5. Explanation for Part IX, Statement of
schedule will be made available
CAUTION
Functional Expenses, line 11g (other fees
for public inspection.
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