Instructions For Schedule D (Form 990) - Supplemental Financial Statements

Column (a). List each type of

must equal the amount reported on

prepared Form 990 in accordance with

program-related investment.

Form 990, Part X, column (B), line 25.

SFAS 117 (ASC 958).

Column (b). Enter the book value of

Line 2. FIN 48 (ASC 740) footnote.

Use the reconciliation statements of

each program-related investment. The

Every organization required to complete

Parts XII and XIII to reconcile the

total of column (b) must equal the

Part X must provide the text of the

differences between the revenue and

amount reported on Form 990, Part X,

footnote to its financial statements, if

expenses reported on the

column (B), line 13.

applicable, regarding the organization’s

organization’s audited financial

liability for uncertain tax positions under

statements prepared in accordance

Column (c). Indicate whether the

FIN 48 (ASC 740). This includes, for

with SFAS 117 (ASC 958) and the

investment is listed at cost or

example, the description of a liability for

revenue and expenses reported on the

end-of-year market value.

unrelated business income tax, or tax

organization’s Form 990.

Part IX. Other Assets

that may be assessed as a result of the

On line 4a of Parts XII and XIII,

revocation of exempt status. Provide

include only those investment expenses

Complete Part IX if the organization

the full text of this footnote in Part XIV,

netted against investment income in the

answered “Yes” on Form 990, Part IV,

even if the organization did not report

revenue portion of the organization’s

line 11d, or reported an amount on

any liability for uncertain tax positions

audited financial statements. Do not

Form 990, Part X, column (B), line 15,

under FIN 48 (ASC 740) in the

include program-related investment

that is 5% or more of the total assets

footnote. Any portion of the FIN 48

expenses or other expenses reported

reported on Form 990, Part X, column

(ASC 740) footnote that addresses only

as program service expenses in the

(B), line 16.

the filing organization’s liability must be

audited statement of activities.

Column (a). Enter a description of

provided verbatim. The filing

Parts XI, XII, and XIII do not have to

assets reported on Form 990, Part X,

organization can summarize that

be completed for group returns.

column (B), line 15. The organization

portion, if any, of the footnote that

can use any reasonable basis to

applies to the liability of multiple

Part XIV. Supplemental

classify these assets.

organizations including the organization

Information

Column (b). Enter the book value of

(for example, as a member of a group

each asset. The total of column (b)

with consolidated financial statements),

Complete Part XIV to provide narrative

must equal the amount reported on

to describe the filing organization’s

information required in the following.

Form 990, Part X, column (B), line 15.

share of the liability.

•

Part II, lines 3, 5, and 9

(conservation easements).

Part X. Other Liabilities

Parts XI Through XIII.

•

Part III, lines 1a and 4 (collections

Complete Part X if the organization

Reconciliation of

of art, historical treasures, or other

answered “Yes” on Form 990, Part IV,

similar assets).

Change in Net Assets,

line 11e or line 11f, and either reported

•

Part IV, lines 1b and 2b (escrow and

an amount on Form 990, Part X,

custodial arrangements).

Revenue, and Expenses

column (B), line 25, or had financial

•

Part V, line 4 (endowment funds).

From Form 990 to

statements for the tax year that

•

Part X, line 2 (FIN 48 (ASC 740)

include a footnote addressing the

footnote text).

Audited Financial

organization’s liability for uncertain tax

•

Part XI, line 8 (reconciliation of

positions under FIN 48 (ASC 740).

Statements

change in net assets).

Organizations are required to

•

Part XII, lines 2d and 4b

Complete Parts XI, XII, and XIII if the

separately report all liabilities for federal

(reconciliation of revenue).

organization answered “Yes” on Form

•

income taxes and amounts owed to

Part XIII, lines 2d and 4b

990, Part IV, line 12a. If the

related organizations on Part X of this

(reconciliation of expenses).

organization answered “Yes” on Form

schedule.

Also use Part XIV to provide

990, Part IV, line 12b (but answered

Line 1. Other liabilities. In column

additional narrative explanations and

“No” on line 12a), completing Parts XI,

(a), list each type of liability not

descriptions, as needed. Identify the

XII, and XIII is optional.

reported on lines 17 through 24 of Form

specific part and line number that the

990, Part X. The organization can use

If the organization did not receive

response supports in the order that it

any reasonable basis to classify these

audited financial statements for the

appears on Schedule D (Form 990).

liabilities.

reporting year for which it is completing

Part XIV can be duplicated if more

this Form 990, it is not required to

In column (b), enter the book value

space is needed.

complete Parts XI, XII, or XIII, even if it

of each liability. The total of column (b)

-5-

Instructions For Schedule D (Form 990) - Supplemental Financial Statements - 2011 Page 6

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