Form 990 Schedule D, Parts XI – XII

When you were entering revenue and expense information in Part I of your Form 990, and the related details in Parts VIII and IX, you may have noticed a few things that you record in your financial statements that don’t get reported on your Form 990. If donors,...

Form 990 Schedule D, Parts VI – X

Parts VI through X of Schedule D cover various balance sheet-related items that are similar enough that I can cover them all together. On Part VI, describe land, buildings, and equipment reported on line 10 of Part X of your Form 990. In column (a) and (b), put the...

Form 990 Schedule D, Part V

Part V of Schedule D captures information about endowments and quasi-endowments, and the figures you report here should include funds that your organization holds, as well as funds held by organizations formed and maintained only to further one or more of your exempt...

Form 990 Schedule D, Part III

Schedule D, Part III pertains to works of art, historical treasures, and similar assets, and the first 2 lines require some context about accounting treatment for this kind of asset. Under FASB 116, organizations that receive contributions of works of art, historical...