Schedule O (Form 990 Or 990-Ez) - Supplemental Information To Form 990 Or 990-Ez - 2012 Page 3
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Schedule O (Form 990 or 990-EZ) (2012)
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. Do not 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
to provide any narrative information
expenses), including the type and amount
its instructions were published, go to
required for the following questions in the
of each expense included in line 24e, if 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.
Do not use Schedule O to supplement
review from prior year on line 2c.
responses to questions in other schedules of
3. Part VI, Governance, Management,
c. “No” response to line 3b.
the Form 990 or 990-EZ. Each of the other
and Disclosure.
schedules includes a separate part for
Form 990-EZ, Parts I, II, III, and V. Use
a. Material differences in voting rights
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 certain
1. Part I, Revenue, Expenses, and
authority to executive committee.
organizations that file Form 990-EZ must file
Changes in Net Assets or Fund Balances.
Schedule O (Form 990 or 990-EZ). At a
c. “Yes” responses to lines 2 through 7b.
a. Description of other revenue, in
minimum, the schedule must be used to
response to line 8.
d. “No” responses to lines 8a, 8b, and
answer Form 990, Part VI, lines 11b and 19. If
10b.
an organization is not required to file Form 990
b. List of grants and similar amounts
or 990-EZ but chooses to do so, it must file a
paid, in response to line 10.
e. “Yes” response to line 9.
complete return and provide all of the
c. Description of other expenses, in
f. Description of process for review of
information requested, including the required
response to line 16.
Form 990, if any, in response to line 11b.
schedules.
d. Explanation of other changes in net
g. “Yes” response to line 12c.
Specific Instructions
assets or fund balances, in response to line
h. Description of process for
20.
determining compensation in response to
Use as many continuation sheets of
2. Part II, Balance Sheets.
lines 15a and 15b.
Schedule O (Form 990 or 990-EZ) as
needed.
a. Description of other assets, in
i. If applicable, in response to line 18,
response to line 24.
an explanation as to why the organization
Complete the required information on
checked the "Other" box or did not make
the appropriate line of Form 990 or 990-EZ
b. Description of total liabilities, in
any of Forms 1023, 1024, 990, or 990-T
prior to using Schedule O (Form 990 or
response to line 26.
publicly available.
990-EZ).
3. Description of other program services
j. Description of public disclosure of
Identify clearly the specific part and
in response to Part III, Statement of
documents in response to line 19.
line(s) of Form 990 or 990-EZ to which
Program Service Accomplishments, line 31.
each response relates. Follow the part and
4. Part VII, Compensation of Officers,
4. Part V, Other Information.
line sequence of Form 990 or 990-EZ.
Directors, Trustees, Key Employees,
a. “Yes” response to line 33.
Highest Compensated Employees, and
Late return. If the return is not filed by
Independent Contractors.
b. “Yes” response to line 34.
the due date (including any extension
granted), attach a separate statement
a. Explain if reporting of compensation
c. Explanation of why organization did
giving the reasons for not filing on time. Do
paid by a related organization is provided
not report unrelated business gross income
not use this schedule to provide the late-
only for the period during which the related
of $1,000 or more to the IRS on Form
filing statement.
organization was related, not the entire
990-T, in response to line 35b.
calendar year ending with or within the tax
Amended return. If the organization
Other. Use Schedule O (Form 990 or
year, and state the period during which the
checked the Amended return box on Form
990-EZ) to provide narrative explanations
related organization was related.
990, Heading, item B, or Form 990-EZ,
and descriptions in response to other
Heading, item B, use Schedule O (Form
b. Description of reasonable efforts
specific questions. The narrative provided
990 or 990-EZ) to list each part or schedule
undertaken to obtain information on
should refer and relate to a particular line
and line item of the Form 990 or 990-EZ
compensation paid by related
and response on the form.
that was amended.
organizations, if the organization is unable
Do not include on Schedule O
▲
to obtain such information to report in
!
Group return. If the organization
(Form 990 or 990-EZ) any social
column (E).
answered “Yes” to Form 990, line H(a), but
security number(s), because this
“No” to line H(b), use a separate
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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