IRS Form 990 (Schedule O) - 2010

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IRS Form 990 (Schedule O) - 2010 Powered By Docstoc
					SCHEDULE O                                                                                                                     OMB No. 1545-0047
(Form 990 or 990-EZ)         Supplemental Information to Form 990 or 990-EZ
                                  Complete to provide information for responses to specific questions on                         2010
                                      Form 990 or 990-EZ or to provide any additional information.                             Open to Public
Department of the Treasury
Internal Revenue Service                             ▶   Attach to Form 990 or 990-EZ.                                         Inspection
Name of the organization                                                                                   Employer identification number




For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.         Cat. No. 51056K       Schedule O (Form 990 or 990-EZ) (2010)
Schedule O (Form 990 or 990-EZ) (2010)                                    Page   2
Name of the organization                 Employer identification number




                                         Schedule O (Form 990 or 990-EZ) (2010)
Schedule O (Form 990 or 990-EZ) (2010)                                                                                             Page   3

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