4. The following organizations must complete and return the statement of functional expenses below:
1) organizations that file a 990-N (e-Postcard), 990-EZ, or 990-PF; and 2) organizations that file an IRS
Form 990 that does not contain a completed functional expenses statement within the IRS Form 990.
I
Statement of Functional Expenses
(A)
(B)
(C)
(D)
Total
Program service
Management and
Fundraising
expenses
expenses
general expenses
expenses
Grants and other assistance to governments and organizations in the U.S.
1
Grants and other assistance to individuals in the U.S.
2
Grants and other assistance to governments, organizations, and individuals
3
outside the U.S.
Benefits paid to or for members
4
Compensation of current officers, directors, trustees, and key employees
5
Compensation not included above, to disqualified persons (as defined under
6
section 4958(f)(1) and persons described in section 4958(c)(3)(B)
Other salaries and wages
7
Pension plan contributions (include section 401(k) and section 403(b)
8
employer contributions)
Other employee benefits
9
Payroll taxes
10
Fees for services (non-employees):
11
A Management
b Legal
c Accounting
d Lobbying
e Professional fundraising services
F Investment management fees
g Other
Advertising and promotion
12
Office expenses
13
Information technology
14
Royalties
15
Occupancy
16
Travel
17
Payments of travel or entertainment expenses
18
for any federal, state, or local public officials
Conferences, conventions, and meetings
19
Interest
20
Payments to affiliates
21
Depreciation, depletion, and amortization
22
Insurance
23
Other expenses. Itemize expenses not covered above. (Expenses grouped
24
together and labeled miscellaneous may not exceed 5% of total expenses
shown on line 25 below.)
a ….……………………………………………………………
b …….…………………………………………………………
c ……….………………………………………………………
d All other expenses
25 Total functional expenses. Add lines 1 through 24d
26 Joint costs. Check here ►
if following SOP 98-2. Complete this line
only if the organization reported in column (B) joint costs from a combined
educational campaign and fundraising solicitation
Must be prepared in accordance with generally accepted accounting principles.
Column A, Line 25 should equal line 17 of IRS Form 990-EZ
The total of lines 1 through 24d should equal line 25.
The total of lines 25b, 25c and 25d, should equal line 25a.
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1
2
3
4
