Instructions For Schedule D 990 Page 6
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6Use the reconciliation statements of
Parts XI and XII don't have to be
Part V, line 4 (endowment funds).
Parts XI and XII to reconcile the
completed for group returns.
Part X, line 2 (note or footnote to
differences between the revenue and
financial statements regarding liability
Part XIII. Supplemental
expenses reported on the organization's
for uncertain tax positions).
audited financial statements prepared in
Information
Part XI, lines 2d and 4b
accordance with SFAS 117 (ASC 958)
(reconciliation of revenue).
Complete Part XIII to provide narrative
and the revenue and expenses reported
Part XII, lines 2d and 4b
information required in the following.
on the organization's Form 990.
(reconciliation of expenses).
Part II, lines 3, 5, and 9
On line 4a of Parts XI and XII, include
(conservation easements).
Also use Part XIII to provide
only those investment expenses netted
Part III, lines 1a and 4 (collections of
additional narrative explanations and
against investment income in the
works of art, historical treasures,
descriptions, as needed. Identify the
revenue portion of the organization's
and other similar assets).
specific part and line number that the
audited financial statements. Don't
Part IV, lines 1b and 2b (escrow or
response supports in the order that it
include program-related investment
custodial arrangements, or credit
appears on Schedule D (Form 990).
expenses or other expenses reported
counseling, debt management, credit
Part XIII can be duplicated if more
as program service expenses in the
repair, or debt negotiation services).
space is needed.
audited statement of activities.
-6-
2016 Instructions for Schedule D (Form 990)
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