Fillable Form 990-EZ

What is Form 990-EZ?

Form 990-EZ, Short Form Return of Organization Exempt from Income Tax, is an annual information return that income tax-exempt organizations, certain political organizations, and non-exempt charitable trusts need to file with the Internal Revenue Service (IRS).

When to file Form 990-EZ?

You should file Form 990-EZ with the IR by the 15th day of the 5th month after your organization’s accounting period ends. — if your organization is a calendar-year filer, it is usually May 15. However, if the due date falls on a weekend or regular holiday, you may file on the next business day.

Where to file Form 990-EZ?

You must send Form 990-EZ to the following address:

Department of Treasury

Internal Revenue Service Center

Ogden, UT 84201-0027

How to fill out Form 990-EZ?

Form 990-EZ is a four-page document, consisting of six parts. Provide all the required information accurately and truthfully to avoid any problems with the IRS.

Item A

Enter the start and end dates of the tax year.

Item B

Mark the applicable box for the option that applies to your organization. You may select “Address change,” “Name change,” “Initial return,” “Final return/terminated,” “Amended return,” or “Application pending.”

Item C

Enter the legal name and full address of the organization.

Item D

Enter the Employer Identification Number (EIN)

Item E

Enter a telephone number of the organization that members of the public and government personnel can use during normal business hours to obtain information about the organization's finances and activities.

Item F

Enter the four-digit Group Exemption Number if the organization has one.

Item G

Mark the box of the applicable Accounting Method. You may select “Cash,” “Accrual,” “Other.” For “Other,” specify.

Item H

Mark the box if the organization is not required to attached Schedule B (Form 990, 990-EZ, 990-PF).

Item I

Enter the primary and active website of the organization.

Item J

Mark the box that describes the organization’s tax-exempt status. You may select “501(c)(3),” “501(c)” then insert the number, “497(a)(1),” or “527.”

Item K

Mark the box that describes the form of organization. You may select “Corporation,” “Trust,” “Association,” and “Other.” For “Other,” specify.

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

Mark the box if the organization used Schedule O to answer any question in this part.

Line 1

Enter the total 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 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 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.

Line 13

Enter the professional fees and other payments to independent contractors.

Line 14

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

Line 15

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

Line 16

Enter other expenses and describe them in Schedule O.

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 beginning of the year.

Line 20

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

Line 21

Add lines 18 through 20.

Part II Balance Sheets

Mark the box if the organization used Schedule O to answer any question in this part.

Line 22

Enter the amount of cash, savings, and investments at the beginning and end of the year.

Line 23

Enter the book value of land and buildings at the beginning and end of the year.

Line 24

Enter the total of other assets, such as accounts receivable, inventories, prepaid expenses, and the organization’s share of assets in any joint ventures, LLCs, and other entities treated as a partnership for federal tax purposes, at the beginning and end of the year.

Line 25

Enter the amount of total assets at the beginning and end of the year.

Line 26

Enter the amount of total liabilities at the beginning and end of the year.

Line 27

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

Part III Statement of Program Service Accomplishments

Mark the box if the organization used Schedule O to answer any question in this part.

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 in 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 each employee even if not compensated in column a to e.

Mark the box if the organization used Schedule O to answer any question in this part.

Part V Other Information

Line 33

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

Line 34

Mark the “Yes” box if there were any significant changes made to the organizing or governing documents and attach a conformed copy of the amended documents if they reflect a change to the organization’s name. Otherwise, mark “No” and explain the change in Schedule O.

Line 35a

Mark the “Yes” box if the organization has an unrelated business gross income of $1,000 or more during the year from business activities. Otherwise, mark “No.”

Line 35b

Mark the “Yes” box if the organization filed a Form 990-T for the year. Otherwise, mark “No” and provide an explanation in Schedule O.

Line 35c

Mark the “Yes” box 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, then complete Schedule C, Part III. Otherwise, mark “No.”

Line 36

Mark the “Yes” box if the organization underwent a liquidation, dissolution, termination, or significant disposition of net assets during the year then, complete applicable parts of Schedule N. Otherwise select “No.”

Line 37a

Enter the amount of direct or indirect political expenditures.

Line 37b

Mark the “Yes” box if the organization filed Form 1120-POL for this year. Otherwise, mark “No.”

Line 38a

Mark the “Yes” box 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. Otherwise, mark “No.”

Line 38b

Enter the total amount involved if you answered “Yes” in line 38a, complete Schedule L, Part II.

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

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

Line 40b

Mark the “Yes” box 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 then, complete Schedule L, Part I. Otherwise, mark “No.”

Line 40c

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

Line 40d

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

Line 40e

Mark the “Yes” box if the organization was a party to a prohibited tax shelter transaction at any time during the tax year then, complete Form 8886-T. Otherwise, mark “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

Mark the “Yes” box 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 then, enter the name of the foreign country. Otherwise, mark “No.”

Line 42c

Mark the “Yes” box if the organization maintained an office outside the United States at any time during the calendar year, select “Yes” then, the name of the foreign country. Otherwise, mark “No.”

Line 43

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

Line 44a

Mark the “Yes” box if the organization maintained any donor-advised funds during the year, select “Yes” then, complete Form 990 instead of Form 990-EZ. Otherwise, mark “No.”

Line 44b

Mark the “Yes” box if the organization operates one or more hospital facilities during the year then, complete Form 990 instead of Form 990-EZ. Otherwise, mark “No.”

Line 44c

Mark the “Yes” box if the organization received any payments for indoor tanning services during the year. Otherwise, mark “No.”

Line 44d

Mark the “Yes” box if the organization filed a Form 720 to report indoor tanning services payments. Otherwise, mark “No” then, provide an explanation in Schedule O.

Line 45a

Mark the “Yes” box if the organization has a controlled entity within the meaning of section 512(b)(13). Otherwise, mark “No.”

Line 45b

Mark the “Yes” box if the organization received any payment from or engaged in any transaction with a controlled entity within the meaning of section 512(b)(13. Otherwise, mark “No.”

Line 46

Mark the “Yes” box if the organization engaged, directly or indirectly, in political campaign activities on behalf of or in opposition to candidates for public office then, complete Schedule C, Part I. Otherwise, mark “No.”

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

Line 47

Mark the “Yes” box if the organization engaged in lobbying activities or have a section 501(h) election in effect during the tax year then, complete Schedule C, Part II. Otherwise, mark “No.”

Line 48

Mark the “Yes” box if the organization is a school as described in section 170(b)(1)(A)(ii) then, complete Schedule E. Otherwise, mark “No.”

Line 49a

Mark the “Yes” box if the organization made any transfers to an exempt non-charitable related organization. Otherwise, mark “No.”

Line 49b

If you answered “Yes” on Line 49a, identify whether the related organization is a section 527 organization by marking the “Yes” box. Otherwise, mark “No.”

Line 50

Complete the table (items a to d) 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 (items a to d) 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

Mark the “Yes” box if the organization completed Schedule A. Otherwise, mark “No.”

Sign Here

Provide the signature of the officer, his or her name and title, and date of signing.

Paid Preparer Use Only

If a preparer was used, enter the preparer’s name, signature, date of signing, PTIN. Mark the box, if self-employed. Enter the firm’s name, address, EIN, and phone number.

Mark the “Yes” box if the IRS may discuss the return with the preparer shown above. Otherwise, mark “No.”