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Schedule O (Form 990) 2023 Page 3
General Instructions Form 990, Parts III, V, VI, VII, IX, XI, and 6. Explanation for Part IX, Statement of
XII. Use Schedule O (Form 990) to provide Functional Expenses, line 24e (all other
Section references are to the Internal any narrative information required for the expenses), including the type and amount
Revenue Code unless otherwise noted. following questions in the Form 990. of each expense included on line 24e, if the
Future developments. For the latest 1. Part III, Statement of Program Service amount on line 24e exceeds 10% of the
information about developments related to Accomplishments . amount on Part IX, line 25 (total functional
Schedule O (Form 990), such as legislation expenses).
enacted after the schedule and its a. “Yes” response to line 2.
7. Part XI, Reconciliation of Net Assets.
instructions were published, go to b. “Yes” response to line 3. Explain any other changes in net assets or
www.irs.gov/Form990. c. Other program services on line 4d. fund balances reported on line 9.
Purpose of Schedule 2. Part V, Statements Regarding Other 8. Part XII, Financial Statements and
An organization should use Schedule O IRS Filings and Tax Compliance. Reporting .
(Form 990), rather than separate a. “No” response to line 3b. a. Change in accounting method or
description of other accounting method
attachments, to provide the IRS with b. “Yes” or “No” response to line 13a. used on line 1.
narrative information required for
responses to specific questions on Form c. “No” response to line 14b. b. Change in committee oversight
990 or 990-EZ, and to explain the 3. Part VI, Governance, Management, review from prior year on line 2c.
organization’s operations or responses to and Disclosure . c. “No” response to line 3b.
various questions. It allows organizations
to supplement information reported on a. Material differences in voting rights Form 990-EZ, Parts I, II, III, and V. Use
Form 990 or 990-EZ. among members of the governing body on Schedule O (Form 990) to provide any
line 1a.
Don’t use Schedule O to supplement narrative information required for the
responses to questions in other schedules b. Delegation of governing board’s following questions.
of the Form 990 or 990-EZ. Each of the authority to executive committee on line 1a. 1. Part I, Revenue, Expenses, and
other schedules includes a separate part c. “Yes” responses to lines 2 through Changes in Net Assets or Fund Balances.
for supplemental information. 7b. a. Description of other revenue, in
Who Must File d. “No” responses to lines 8a, 8b, and response to line 8.
10b.
All organizations that file Form 990 and b. List of grants and similar amounts
certain organizations that file Form 990-EZ e. “Yes” response to line 9. paid, in response to line 10.
must file Schedule O (Form 990). At a f. Description of process for review of c. Description of other expenses, in
minimum, the schedule must be used to Form 990, if any, in response to line 11b. response to line 16.
answer Form 990, Part VI, lines 11b and d. Explanation of other changes in net
19. If an organization isn’t required to file g. “Yes” response to line 12c.
assets or fund balances, in response to line
Form 990 or 990-EZ but chooses to do so, h. Description of process for 20.
it must file a complete return and provide determining compensation , in response to
all of the information requested, including lines 15a and 15b. 2. Part II, Balance Sheets.
the required schedules. i. If applicable, in response to line 18, a. Description of other assets, in
an explanation as to why the organization response to line 24.
Specific Instructions checked the Other box or didn’t make any b. Description of total liabilities, in
Use as many continuation sheets of of Forms 1023, 1024, 1024-A, 990, or response to line 26.
Schedule O (Form 990) as needed. 990-T publicly available.
3. Description of other program services,
Complete the required information on j. Description of public disclosure of in response to Part III, Statement of
the appropriate line of Form 990 or 990-EZ documents, in response to line 19. Program Service Accomplishments, line 31.
prior to using Schedule O (Form 990). 4. Part VII, Compensation of Officers, 4. Part V, Other Information.
Identify clearly the specific part and Directors, Trustees, Key Employees,
line(s) of Form 990 or 990-EZ to which Highest Compensated Employees, and a. “Yes” response to line 33.
each response relates. Follow the part and Independent Contractors . b. “Yes” response to line 34.
line sequence of Form 990 or 990-EZ. a. Explain if reporting of compensation c. Explanation of why organization
Late return. If the return isn’t filed by the paid by a related organization is provided didn’t report unrelated business gross
due date (including any extension only for the period during which the related income of $1,000 or more to the IRS on
granted), attach a separate statement organization was related, not the entire Form 990-T, in response to line 35b.
giving the reasons for not filing on time. calendar year ending with or within the tax
Don’t use this schedule to provide the year, and state the period during which the d. “No” response to line 44d.
late-filing statement. related organization was related. Other. Use Schedule O (Form 990) to
Amended return. If the organization b. Description of reasonable efforts provide narrative explanations and
checked the Amended return box on Form undertaken to obtain information on descriptions in response to other specific
990, Heading, item B, or Form 990-EZ, compensation paid by related questions. The narrative provided should
Heading, item B, use Schedule O (Form organizations, if the organization is unable refer and relate to a particular line and
990) to list each part or schedule and line to obtain such information to report in response on the form.
item of the Form 990 or 990-EZ that was column (E). Don’t include on Schedule O
amended. 5. Explanation for Part IX, Statement of (Form 990) any social security
Group return. If the organization Functional Expenses, line 11g (other fees ▲! number(s), because this
answered “Yes” to Form 990, line H(a), but for services), including the type and CAUTION schedule will be made available
“No” to line H(b), use a separate amount of each expense included on line for public inspection.
attachment to list the name, address, and 11g, if the amount on Part IX, line 11g,
EIN of each affiliated organization included exceeds 10% of the amount on Part IX,
in the group return. Don’t use this line 25 (total functional expenses).
schedule. See the instructions for Form
990, I. Group Return.
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