Schedule O (Form 990 or 990-EZ) (2018)
Page 3
General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
Future developments. For the latest
information about developments related to
Schedule O (Form 990 or 990-EZ), such as
legislation enacted after the schedule and
its instructions were published, go to
www.irs.gov/Form990.
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.
Don't 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 isn't 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 isn't filed by the
due date (including any extension
granted), attach a separate statement
giving the reasons for not filing on time.
Don't 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. Don't 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 in line 1a.
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
checked the Other box or didn't make any
of Forms 1023, 1024, 1024-A, 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. 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.
b. Description of reasonable efforts
undertaken to obtain information on
compensation paid by related
organizations, if the organization is unable
to obtain such information to report in
column (E).
5. Explanation for Part IX, Statement of
Functional Expenses, line 11g (other fees
for services), including the type and
amount of each expense included in line
11g, if the amount in Part IX, line 11g,
exceeds 10% of the amount in Part IX, line
25 (total functional expenses).
6. Explanation for Part IX, Statement of
Functional Expenses, line 24e (all other
expenses), including the type and amount
of each expense included in line 24e, if the
amount on line 24e exceeds 10% of the
amount in Part IX, line 25 (total functional
expenses).
7. Part XI, Reconciliation of Net Assets.
Explain any other changes in net assets or
fund balances reported on line 9.
8. 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
didn't report unrelated business gross
income of $1,000 or more to the IRS on
Form 990-T, in response to line 35b.
d. “No” response to line 44d.
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
Don't include on Schedule O
(Form 990 or 990-EZ) any social
security number(s), because this
schedule will be made available
for public inspection.
