Fillable Form 990-EZ

What is the Form 990-EZ?

Form 990-EZ is an Internal Revenue Service (IRS) form that contains a shortened version of the annual reporting return including an overview of the organization's governance, activities, and financial information. This is filed by small tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations after the organization's accounting period ends. 

How to fill out the Form 990-EZ?

Part I- Revenue, Expenses, and Changes in Net Assets or Fund Balances

Select the box if the organization used Schedule O to fill in any information in this part.

Line 1

Enter the amount of contributions, gifts, and grants received by the organization.

Line 2

Enter the program service revenue including government fees and contracts.

Line 3

Enter the membership dues and assessments.

Line 4

Enter the investment income.

Line 5a

Enter the gross amount from the sale of assets other than inventory

Line 5b

Enter the cost or other basis and sales expenses.

Line 5c

Subtract line 5b from line 5a.

Line 6a

Enter the gross income from gaming. If the amount you entered here is greater than $15,000,  attach Schedule G.

Line 6b

Enter the gross income from fundraising events not including the contributions from fundraising events reported on line 1. If the sum of such gross income and contributions exceeds $15,000, attach Schedule G.

Line 6c

Enter the direct expenses from gaming and fundraising events.

Line 6d

Add lines 6a and 6b and subtract line 6c.

Line 7a

Enter the gross sales of inventory not including the returns and allowance.

Line 7b

Enter the cost of goods sold

Line 7c

Subtract line 7b from line 7a.

Line 8

Enter other revenue not listed above and describe this in Schedule O.

Line 9

Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8.

Line 10

Enter the grants and similar amounts paid by the organization and list these in Schedule O.

Line 11

Enter the benefits paid to or for members.

Line 12

Enter the salaries, other compensation, and employee benefits given by the organization.

Line 13

Enter the professional fees and other payments to independent contractors by the organization.

Line 14

Enter the occupancy, rent, utilities, and maintenance fees of the organization.

Line 15

Enter the printing, publications, postage, and shipping fees of the organization.

Line 16

Enter the other expenses of the organization and describe it in Schedule.

Line 17

Add lines 10 through 16.

Line 18

Subtract line 17 from line 9. 

Line 19

Enter the net assets or fund balances at the beginning of the year.

Line 20

Enter other changes in net assets or fund balances of the organization and explain this in Schedule O.

Line 21

Add lines 18 through 20.

Part II- Balance Sheets

Line 22

Enter the amount of beginning and ending balance of cash, savings, and investments. 

Line 23

Enter the value of the beginning and ending balance of land and buildings.

Line 24

Enter the amount beginning and ending balance of other assets.

Line 25

Enter the beginning and ending balance of total assets. 

Line 26

Enter the beginning and ending balance of total liabilities. 

Line 27

Enter the beginning and ending balance of Net assets or fund balances.

Part III-Statement of Program Service Accomplishments 

State your organization’s primary exempt purpose.

Lines 28 to 30

Describe the organization’s program service accomplishments for each of its three largest program services based on expenses. 

Lines 28a to 31a

Enter the amount spent on each program service.

Line 31

Enter other program services aside from what is listed on lines 28 to 30.

Line 32

Add lines 28a through 31a.

Part IV-List of Officers, Directors, Trustees, and Key Employees

Provide the details of all the employees even if they are not compensated.

Part V- Other Information

Line 33

Select “Yes” if the organization engaged in any significant activity not previously reported to the IRS and provide a detailed description of each activity in Schedule O. If not, select “No”.

Line 34

If there were any significant changes made to the organizing or governing documents, select “Yes” and attach a conformed copy of the amended documents if they reflect a change to the organization’s name. If there is none, select “No” and explain the change on Schedule O.

Line 35a

If the organization has an unrelated business gross income of $1,000 or more during the year from business activities, select “Yes”. If none, select “No”.

Line 35b

If the organization filed a Form 990-T for the year, select “Yes”. If not, select “No” and provide an explanation in Schedule O.

Line 35c

If the organization is a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year, select “Yes,” and complete Schedule C, Part III. If not, select “No”.

Line 36

If the organization underwent a liquidation, dissolution, termination, or significant disposition of net assets during the year, select “Yes” and complete applicable parts of Schedule N. If not, select “No”.

Line 37a

Enter the amount of direct or indirect political expenditures.

Line 37b

Select “Yes” if the organization filed Form 1120-POL for this year. If not, select “No”.

Line 38a

If the organization borrowed from or made any loans to, any officer, director, trustee, or key employee that is still outstanding at the end of the tax year covered by this return, select “Yes”. If there is none, select “No”.

Line 38b

If you answered “Yes” on Line 38a, complete Schedule L, Part II, and enter the total amount involved.

Line 39a

Enter the initiation fees and capital contributions included on line 9.

Line 39b

Enter the gross receipts, included on line 9, for public use of club facilities.

Line 40a

If the organization is a Section 501(c)(3) organization, enter the amount of tax imposed on the organization during the year under the following sections: 4911, 4912, and 4955.

Line 40b

If the organization is under Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations and the organization engaged in any section 4958 excess benefit transaction during the year, or engaged in an excess benefit transaction in a  prior year that has not been reported on any of its prior Forms 990 or 990-EZ, select “Yes” and complete Schedule  L, Part I. If not, select “No”.

Line 40c

If the organization is under Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations, enter the amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958.

Line 40d

If the organization is under Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations, enter the amount of tax on line 40c reimbursed by the organization.

Line 40e

If the organization was a  party to a  prohibited tax shelter transaction at any time during the tax year, select “Yes” and complete Form 8886-T. If not, select “No”.

Line 41

List the states with which a copy of this return is filed.

Line 42a

Provide the information on whom the organization’s books are in the care of.

Line 42b

If the organization has an interest in or a signature or other authority over a financial account in a foreign country at any time during the calendar year, select “Yes” and enter the name of the foreign country. If not, select “No”.

Line 42c

If the organization maintains an office outside the United States at any time during the calendar year, select “Yes” and enter the name of the foreign country. If not, select “No”.

Line 43

If the organization is under Section 4947(a)(1) nonexempt charitable trusts, check the box and enter the amount of tax-exempt interest received or accrued during the tax year.

Line 44a

If the organization maintained any donor-advised funds during the year, select “Yes” and complete Form 990 instead of  Form 990-EZ. If not, select “No”.

Line 44b

If the organization operates one or more hospital facilities during the year, select  “Yes,” and complete Form 990 instead of Form 990-EZ. If not, select “No”.

Line 44c

If the organization received any payments for indoor tanning services during the year, select “Yes”. If not, select “No”.

Line 44d

If the organization filed a  Form 720 to report indoor tanning services payments, select “Yes”. If not, select “No” and provide an explanation in Schedule O.

Line 45a

If the organization has a controlled entity within the meaning of section 512(b)(13), select “Yes”. If not, select “No”.

Line 45b

If the organization received any payment from or engaged in any transaction with a controlled entity within the meaning of section 512(b)(13), select “Yes”.If not, select “No”.

Line 46

If the organization engaged, directly or indirectly, in political campaign activities on behalf of or in opposition to candidates for public office, select “Yes” and complete Schedule C, Part I. If not, select “No”.

Part VI- Section 501(c)(3) Organizations Only

Line 47

If the organization engaged in lobbying activities or have a section 501(h) election in effect during the tax year, select “Yes” and complete Schedule C, Part II. If not, select “No”.

Line 48

If the organization is a school as described in section 170(b)(1)(A)(ii), select “Yes” and complete Schedule E. If not, select “No”.

Line 49a

If the organization made any transfers to an exempt non-charitable related organization, select “Yes”. If not, select “No”.

Line 49b

If you answered “Yes” on Line 49a, identify whether the related organization is a section 527 organization. If “Yes”, select “Yes”. If not, select “No”.

Line 50

Complete the table for the organization’s five highest compensated employees except for the officers, directors, trustees, and key employees who each received more than $100,000 of compensation from the organization. If there is none, enter “None.”

Line 51

Complete this table for the organization’s five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter “None.”

Line 52

If the organization completed Schedule A, select “Yes”. If not, select “No”.

Submission

You may submit or mail the Form 990-EZ to the Internal Revenue Service center at: 

Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0027.