Instruction 990 Schedule D (Form 990) - 2011 (Page 5 of 5) in pdf

reported on Form 990, Part X, column

reported on lines 17 through 24 of Form

reporting year for which it is completing

(B), line 16.

990, Part X. The organization can use

this Form 990, it is not required to

any reasonable basis to classify these

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

Program-related investments are

liabilities.

prepared Form 990 in accordance with

investments made primarily to

SFAS 117 (ASC 958).

accomplish the organization’s exempt

In column (b), enter the book value

purposes rather than to produce

of each liability. The total of column (b)

Use the reconciliation statements of

income. Examples of program-related

must equal the amount reported on

Parts XII and XIII to reconcile the

investments include student loans and

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

differences between the revenue and

notes receivable from other exempt

expenses reported on the

Line 2. FIN 48 (ASC 740) footnote.

organizations that obtained the funds to

organization’s audited financial

Every organization required to complete

pursue the filing organization’s exempt

statements prepared in accordance

Part X must provide the text of the

function.

with SFAS 117 (ASC 958) and the

footnote to its financial statements, if

revenue and expenses reported on the

Column (a). List each type of

applicable, regarding the organization’s

organization’s Form 990.

program-related investment.

liability for uncertain tax positions under

FIN 48 (ASC 740). This includes, for

On line 4a of Parts XII and XIII,

Column (b). Enter the book value of

example, the description of a liability for

include only those investment expenses

each program-related investment. The

unrelated business income tax, or tax

netted against investment income in the

total of column (b) must equal the

that may be assessed as a result of the

revenue portion of the organization’s

amount reported on Form 990, Part X,

revocation of exempt status. Provide

audited financial statements. Do not

column (B), line 13.

the full text of this footnote in Part XIV,

include program-related investment

Column (c). Indicate whether the

even if the organization did not report

expenses or other expenses reported

investment is listed at cost or

any liability for uncertain tax positions

as program service expenses in the

end-of-year market value.

under FIN 48 (ASC 740) in the

audited statement of activities.

footnote. Any portion of the FIN 48

Part IX. Other Assets

Parts XI, XII, and XIII do not have to

(ASC 740) footnote that addresses only

be completed for group returns.

Complete Part IX if the organization

the filing organization’s liability must be

answered “Yes” on Form 990, Part IV,

Part XIV. Supplemental

provided verbatim. The filing

line 11d, or reported an amount on

organization can summarize that

Information

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

portion, if any, of the footnote that

that is 5% or more of the total assets

applies to the liability of multiple

Complete Part XIV to provide narrative

reported on Form 990, Part X, column

organizations including the organization

information required in the following.

(B), line 16.

(for example, as a member of a group

•

Part II, lines 3, 5, and 9

Column (a). Enter a description of

with consolidated financial statements),

(conservation easements).

assets reported on Form 990, Part X,

to describe the filing organization’s

•

Part III, lines 1a and 4 (collections

column (B), line 15. The organization

share of the liability.

of art, historical treasures, or other

can use any reasonable basis to

similar assets).

Parts XI Through XIII.

classify these assets.

•

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

Column (b). Enter the book value of

Reconciliation of

custodial arrangements).

•

each asset. The total of column (b)

Part V, line 4 (endowment funds).

Change in Net Assets,

•

must equal the amount reported on

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

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

footnote text).

Revenue, and Expenses

•

Part XI, line 8 (reconciliation of

Part X. Other Liabilities

From Form 990 to

change in net assets).

•

Part XII, lines 2d and 4b

Complete Part X if the organization

Audited Financial

(reconciliation of revenue).

answered “Yes” on Form 990, Part IV,

•

Part XIII, lines 2d and 4b

line 11e or line 11f, and either reported

Statements

(reconciliation of expenses).

an amount on Form 990, Part X,

Complete Parts XI, XII, and XIII if the

column (B), line 25, or had financial

Also use Part XIV to provide

organization answered “Yes” on Form

statements for the tax year that

additional narrative explanations and

990, Part IV, line 12a. If the

include a footnote addressing the

descriptions, as needed. Identify the

organization answered “Yes” on Form

organization’s liability for uncertain tax

specific part and line number that the

990, Part IV, line 12b (but answered

positions under FIN 48 (ASC 740).

response supports in the order that it

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

Organizations are required to

appears on Schedule D (Form 990).

XII, and XIII is optional.

separately report all liabilities for federal

Part XIV can be duplicated if more

income taxes and amounts owed to

If the organization did not receive

space is needed.

audited financial statements for the

related organizations on Part X of this

schedule.

Line 1. Other liabilities. In column

(a), list each type of liability not

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Instruction 990 Schedule D (Form 990) - 2011 Page 5

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