Schedule O (Form 990 or 990-EZ) (2011)
Page 3
General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
Purpose of Schedule
An organization should use Schedule O
(Form 990 or 990-EZ), rather than
separate attachments, to provide the IRS
with narrative information required for
responses to specific questions on Form
990 or 990-EZ, and to explain the
organization’s operations or responses
to various questions. It allows
organizations to supplement information
reported on Form 990 or 990-EZ.
Do not use Schedule O to supplement
responses to questions in other
schedules of the Form 990 or 990-EZ.
Each of the other schedules includes a
separate part for supplemental
information.
Who Must File
All organizations that file Form 990 and
certain organizations that file Form 990-
EZ must file Schedule O (Form 990 or
990-EZ). At a minimum, the schedule
must be used to answer Form 990, Part
VI, lines 11b and 19. If an organization is
not required to file Form 990 or 990-EZ
but chooses to do so, it must file a
complete return and provide all of the
information requested, including the
required schedules.
Specific Instructions
Use as many continuation sheets of
Schedule O (Form 990 or 990-EZ) as
needed.
Complete the required information on
the appropriate line of Form 990 or
990-EZ prior to using Schedule O (Form
990 or 990-EZ).
Identify clearly the specific part and
line(s) of Form 990 or 990-EZ to which
each response relates. Follow the part
and line sequence of Form 990 or
990-EZ.
Late return. If the return is not filed
by the due date (including any extension
granted), use a separate attachment to
provide a statement giving the reasons
for not filing on time. Do not use this
schedule to provide the late-filing
statement.
Amended return. If the organization
checked the Amended return box on
Form 990, Heading, item B, or Form
990-EZ, Heading, item B, use Schedule
O (Form 990 or 990-EZ) to list each part
or schedule and line item of the Form
990 or 990-EZ that was amended.
Group return. If the organization
answered “Yes” to Form 990, line H(a)
but “No” to line H(b), use a separate
attachment to list the name, address,
and EIN of each affiliated organization
included in the group return. Do not use
this schedule. See the instructions for
Form 990, I. Group Return.
Form 990, Parts III, V, VI, VII, IX, XI,
and XII. Use Schedule O (Form 990 or
990-EZ) to provide any narrative
information required for the following
questions in the Form 990.
1. Part III, Statement of Program
Service Accomplishments.
a. “Yes” response to line 2.
b. “Yes” response to line 3.
c. Other program services on line 4d.
2. Part V, Statements Regarding Other
IRS Filings and Tax Compliance.
a. “No” response to line 3b.
b. “Yes” or “No” response to line 13a.
c. “No” response to line 14b.
3. Part VI, Governance, Management,
and Disclosure.
a. Material differences in voting rights
among members of the governing body
in line 1a.
b. Delegation of governing board's
authority to executive committee.
c. “Yes” responses to lines 2 through
7b.
d. “No” responses to lines 8a, 8b, and
10b.
e. “Yes” response to line 9.
f. Description of process for review of
Form 990, if any, in response to line 11b.
g. “Yes” response to line 12c.
h. Description of process for
determining compensation in response
to lines 15a and 15b.
i. If applicable, in response to line 18,
an explanation as to why the
organization did not make any of Forms
1023, 1024, 990, or 990-T publicly
available.
j. Description of public disclosure of
documents in response to line 19.
4. Part VII, Compensation of Officers,
Directors, Trustees, Key Employees,
Highest Compensated Employees, and
Independent Contractors.
a. Estimate of average hours per
week, if any, devoted to related
organizations.
b. Explain if reporting of
compensation paid by a related
organization is provided only for the
period during which the related
organization was related, not the entire
calendar year ending with or within the
tax year, and state the period during
which the related organization was
related.
c. Description of reasonable efforts
undertaken in regard to column (E).
5. Explanation for Part IX, Statement of
Functional Expenses, line 24e (all other
expenses), if amount in Part IX, line 24e,
exceeds 10% of amount in Part IX, line
25 (total functional expenses).
6. Part XI, Reconciliation of Net
Assets. Explain any other changes in net
assets or fund balances reported on line
5.
7. Part XII, Financial Statements and
Reporting.
a. Change in accounting method or
description of other accounting method
used on line 1.
b. Change in committee oversight
review from prior year on line 2c.
c. “No” response to line 3b.
Form 990-EZ, Parts I, II, III, and V. Use
Schedule O (Form 990 or 990-EZ) to
provide any narrative information
required for the following questions:
1. Part I, Revenue, Expenses, and
Changes in Net Assets or Fund Balances.
a. Description of other revenue, in
response to line 8.
b. List of grants and similar amounts
paid, in response to line 10.
c. Description of other expenses, in
response to line 16.
d. Explanation of other changes in net
assets or fund balances, in response to
line 20.
2. Part II, Balance Sheets.
a. Description of other assets, in
response to line 24.
b. Description of total liabilities, in
response to line 26.
3. Description of other program
services in response to Part III,
Statement of Program Service
Accomplishments, line 31.
4. Part V, Other Information.
a. “Yes” response to line 33.
b. “Yes” response to line 34.
c. Explanation of why organization did
not report unrelated business gross
income of $1,000 or more to the IRS on
Form 990-T, in response to line 35b.
Other. Use Schedule O (Form 990 or
990-EZ) to provide narrative
explanations and descriptions in
response to other specific questions.
The narrative provided should refer and
relate to a particular line and response
on the form.
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CAUTION
Do not include on Schedule O
(Form 990 or 990-EZ) any
social security number(s),
because this schedule will be
made available for public inspection.
