Form 990 organizer for nonprofits: which return, and what each asks
By Arthur Teboul, DokuTrak · Published
In brief
A 990 tax organizer first finds which annual return the nonprofit files. It then collects what that return asks: revenue, large donors for Schedule B, programs, Part VI governance policies, officer pay and unrelated business income, each with the statement to send.
The organizer: Form 990 organizer (exempt organizations)
Start with the first group: it tells you which return the organization files and how much of the rest applies.
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Which return applies
Based on: IRS, Annual exempt organization return: Who must file; Instructions for Form 990
- Legal name, EIN, address, tax year end and website
- Do you have the IRS determination letter?If yes, send: IRS determination letter
- Gross receipts for this year and each of the two years before
- Total assets at the end of the year
- Is the organization a private foundation?If yes, send: Determination letter showing foundation status
- Did the organization file a return or notice for last year?If yes, send: Copy of last year’s Form 990, 990-EZ or 990-N confirmation
Revenue and donors
Based on: Form 990, Part VIII; Schedule B
- Do you have year-end financial statements?If yes, send: Statement of activities; Statement of financial position; Audit or review report, if one was done
- Contributions and grants, program service revenue, membership dues, investment income and rent
- Did any one donor give $5,000 or more in money or property?If yes, send: Donor name, address and total for the year
- Did you receive gifts of property, stock or vehicles?If yes, send: Description and value of each gift; Appraisal, if one was obtained
- Did you hold fundraising events or gaming?If yes, send: Gross receipts and direct costs of each event
Programs and expenses
Based on: Form 990, Part III and Part IX
- Mission statement as used now
- The largest programs: what was done, for whom, and the expenses of each
- Expenses split between programs, management and general, and fundraising
- Did you make grants to other organizations or to individuals?If yes, send: List of grants with recipient, amount and purpose
Board and governance
Based on: Form 990, Part VI
- Number of voting board members, and how many are independent
- Are any officers, directors or key employees related by family or business?If yes, send: Names and the nature of each relationship
- Does the organization have a written conflict of interest policy?If yes, send: The policy and the annual disclosure forms
- Does it have a written whistleblower policy?If yes, send: The policy
- Does it have a written document retention and destruction policy?If yes, send: The policy
- Were the bylaws, articles or the organization’s name changed during the year?If yes, send: Amended documents and the board resolution
- How the board reviews the Form 990 before it is filed
Pay, payroll and contractors
Based on: Form 990, Part VII; Forms W-2, 941 and 1099-NEC
- Each officer, director, trustee and key employee: average hours per week and pay
- Did the organization have employees?If yes, send: Forms W-2 and W-3; Quarterly Forms 941
- Did you pay any contractor $2,000 or more?If yes, send: Form W-9 for each; The Forms 1099-NEC you filed
- Did the organization do business with a board member, officer or their family?If yes, send: Description, amount and board approval of each transaction
Other activities
Based on: Form 990, Part IV; Form 990-T; Schedules C and R
- Did the organization earn income from activities unrelated to its mission?If yes, send: Income and expenses of each activity
- Did it lobby or take part in political campaigns?If yes, send: Description and amounts spent
- Does it control or is it controlled by another organization?If yes, send: Name, EIN and relationship of each related organization
- Does it hold investments or bank accounts?If yes, send: Year-end bank and investment statements
Which return: Form 990-N, 990-EZ or the full Form 990
Every exempt organization files something each year, but not the same thing. A Form 990-N is the short electronic notice, often called the e-Postcard, for small organizations. An exempt organization other than a private foundation that normally has gross receipts of $50,000 or less can file it (IRS, Annual exempt organization return: Who must file). A private foundation files Form 990-PF instead (IRS, Annual exempt organization return: Who must file).
Form 990 itself is required when gross receipts are $200,000 or more, or total assets are $500,000 or more at year end (Instructions for Form 990 (2025)). Below both lines, the organization can choose Form 990-EZ (Instructions for Form 990 (2025)). So the organizer asks for gross receipts and year-end assets before anything else.
Filing matters even for the smallest group. An organization that fails to file a required return or notice for 3 consecutive years loses its exemption on the due date of the third (Instructions for Form 990 (2025)). The Form 990 is due by the 15th day of the 5th month after the year ends, May 15 for a calendar-year filer (Instructions for Form 990 (2025)).
| If the organization… | It files | What the organizer asks for |
|---|---|---|
| Normally has gross receipts of $50,000 or less and is not a private foundation (IRS, Annual exempt organization return: Who must file) | Form 990-N (IRS, Annual exempt organization return: Who must file) | EIN, legal name, address, principal officer, website |
| Has gross receipts under $200,000 and assets under $500,000 (Instructions for Form 990 (2025)) | Form 990-EZ, or Form 990 by choice (Instructions for Form 990 (2025)) | Financial statements, program summary, officers and pay |
| Has gross receipts of $200,000 or more, or assets of $500,000 or more (Instructions for Form 990 (2025)) | Form 990 (Instructions for Form 990 (2025)) | Everything in the organizer, with the schedules it triggers |
| Is a private foundation | Form 990-PF (IRS, Annual exempt organization return: Who must file) | A foundation organizer, outside this page |
Revenue, large donors and program results
The finance questions follow how the return groups revenue: contributions and grants, program service revenue, membership dues, fundraising events, investment income and rent. For events, ask for gross receipts and direct costs apart, since the return reports them that way. Year-end statements, such as a statement of activities and a statement of financial position, give the preparer the totals.
Schedule B is the schedule of contributors. Under its general rule, it lists each contributor who gave $5,000 or more in money or property during the year (Schedule B (Form 990), Schedule of Contributors). The organizer asks for the donor name, address and total, and for a description of any noncash gift.
Programs need words as well as numbers, such as the number of people served. The return describes the main program services, with expenses and results, so ask the program lead for what was done and for whom. Expenses should be split by function: program services, management and general, and fundraising.
Governance questions from Part VI
Part VI asks how the board runs the organization. A conflict of interest policy is a policy that defines conflicts, names who it covers, helps disclose them and sets the steps to manage them (Instructions for Form 990 (2025)). Part VI also asks about a whistleblower policy and a document retention and destruction policy (Instructions for Form 990 (2025)).
The board count matters too. The return asks for the number of voting members and how many are independent, and it uses its own independence test (Instructions for Form 990 (2025)). Part VI also asks whether the final Form 990 went to every board member before filing. Emailing each member a copy counts as providing it, even when no member reviews it (Instructions for Form 990 (2025)).
- Board minutes for the year, and any change to the bylaws or articles.
- The written policies themselves, not a summary of them.
- Family or business ties among officers, directors and key employees.
Pay, contractors and unrelated business income
Part VII lists officers, directors, trustees and key employees, with average hours per week and pay. Reportable compensation generally means the amount on Form W-2 box 1 or 5, whichever is greater, or on Form 1099-NEC or Form 1099-MISC (Instructions for Form 990 (2025)). Ask for those forms, plus payroll returns, so the figures match.
Contractors follow the same rule as any payer: a Form 1099-NEC is required at $2,000 or more for payments made after 2025 (Instructions for Forms 1099-MISC and 1099-NEC). Ask for each contractor’s Form W-9.
Income from a business unrelated to the mission has its own return. An organization with $1,000 or more of gross income from unrelated trades or businesses must file Form 990-T (Instructions for Form 990 (2025)). Typical examples include advertising sold in a newsletter or a shop selling goods unrelated to the cause. The organizer asks the board to name each such activity.
Questions people ask
Which 990 should a nonprofit file?
An organization that normally has gross receipts of $50,000 or less can file Form 990-N (IRS, Annual exempt organization return: Who must file). Below $200,000 of receipts and $500,000 of assets, Form 990-EZ is allowed; above either line, the full Form 990 is required (Instructions for Form 990 (2025)).
How often does a nonprofit have to file a 990?
Every year. The return is due by the 15th day of the 5th month after year end, and missing 3 consecutive years costs the organization its exemption (Instructions for Form 990 (2025)).
Which contributors must be listed on Schedule B?
Under the general rule, each contributor who gave $5,000 or more in money or property during the year (Schedule B (Form 990), Schedule of Contributors). Some public charities use a special rule instead, which the preparer checks.
When does unrelated business income require Form 990-T?
When the organization has $1,000 or more of gross income from unrelated trades or businesses in the year (Instructions for Form 990 (2025)). It files Form 990-T in addition to its Form 990, 990-EZ or 990-N.
Sources
- IRS, Annual exempt organization return: Who must file: Organizations other than private foundations that normally have gross receipts of $50,000 or less can file Form 990-N; private foundations file Form 990-PF.
- Instructions for Form 990 (2025): The $200,000 and $500,000 filing lines, the due date, revocation after 3 years, Part VI policies and board questions, reportable compensation and the $1,000 Form 990-T test.
- Schedule B (Form 990), Schedule of Contributors: The general rule covers contributions totaling $5,000 or more in money or property from any one contributor.
- Instructions for Forms 1099-MISC and 1099-NEC: For tax years beginning after 2025, the reporting threshold for these payments is $2,000.
About the author
Arthur Teboul (Founder, DokuTrak) is building DokuTrak after watching professionals lose hours chasing clients for documents over email. Arthur Teboul.
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How this page was made (methodology): it is built from the primary sources listed under Sources, and every rule and figure on it links to the source it comes from. Last updated October 25, 2026. Spotted an error or a rule that changed? Contact us.
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