Form 990 Advanced Schedules
This class covers what the author/instructor’s ABCs of the Form 990 course cannot; moving beyond the 990’s core form and the basics of its most common schedules to: explore in-depth the data and definitions required to master complex arenas within the 2010 and 2011 Form 990’s Schedules. Using a practical, pragmatic approach and the instructor’s first-hand information from providing feedback on the Schedules’ current and upcoming instructions to the IRS from the ABA, AICPA, and other private-practitioners’ groups, this course covers the difficult-to-prepare arenas of twelve of the Form 990’s Schedules.


  • Major Topics:
  • ● Expanded scheduling of compensation to board members, officers, key employees and highly compensated employees (Schedule J)
  • ● Competing and disparate definitions used in reporting “Transactions with Interested Persons”, the most difficult scheduling the Form 990 employs (Schedule L), including reporting grants or assistance to, and fact of business transactions with, the “correct” pool(s) of interested persons (Schedule L’s Parts III and IV)
  • ● Proper identification and reporting of “related organizations,” including reporting on transactions with them (Schedule R)
  • ● Handling shifting sands and demands that IRS applies to reporting on foreign operations (Schedule F)
  • ● Expanded inputs three categories of public charities need prepare for (i.e., SOs reporting; meeting the alternative public support tests, all upon Schedule A)
  • ● Reporting on lobbying and political activities (Schedule C)
  • ● Disclosures regarding use of professional fundraisers, undertaking of fundraising events, and conduct of gaming (Schedule G)
  • ● Queries tabbed to holding specific assets (Schedule D)
  • ● The final four: termination, dissolution and substantial transfer of assets (Schedule N); donors (Schedule B); domestic grant making (Schedule I); and noncash contributions (Schedule M)

    Objectives:
  • ● Understanding the nuances behind the more complex Parts within the Form 990’s expanded Schedules
  • ● Highlighting instructional imperatives via take-aways (both the written materials and illustrated Forms)
  • ● Providing Q-and-A with participants

    Desirable prerequisite:
    ABCs of the Form 990 (full day course that is separately offered)

    National Form 990 expert Eve Borenstein has applied her intimate involvement with the IRS' Redesign Project to the design of this new-in-2010 course. Fully updated in both 2011 and 2012 (for each successive filing season), this course expands into arenas that the instructors' prior course on the Redesigned 990 did not have time to cover, providing a pragmatic approach to understanding the information requests of the specific Schedules that are its subject. Ms. Borenstein’s 990 class offerings in 2009-2011 (both the ABCs course and this one) consistently scored overall evaluation marks of 4.85+ along with instructor’s knowledge scores of 4.95-5.00. A common comment on course evaluations is the following: "thanks for the practical and intensive drill-down -- that on top of it all the class was fun and kept my attention was icing on a great cake!" Copies of evaluations sheets from State Societies are available on request!

    Level: Intermediate/Advanced
    CPE Credit: 8 hours

    Back to Main Events Page