• Recognize filing requirements for the different Form 990s.
• Recognize the detail sought by the IRS in reporting on program service accomplishments in Part III of the Core Form 990.
• Recall the accounting conventions (and methods) required for reporting financial information on Parts VIII—X of the Core Form.
• Recognize the impact that Schedule L reporting has on the independence of a filer’s voting board members.
• Identify where to access data necessary for completion of the Form 990.
• Distinguish where the filing organization’s financial information is to be properly reported on Parts VIII, IX, X, XI, and XII of the 990 Core Form.
• Recognize the importance of making expanded disclosures via narration on Schedule O for many of the various governance disclosures required on Part VI of the Core Form.

▪ Program Service Accomplishments and Reporting Changes
▪ Reporting on Managers and Their Compensation
▪ Reporting on Governance
▪ Further Disclosures Specific to an Entity’s Circumstances (Core Form 990 Part IV Delineating Additional Schedules Required)
▪ Financial Information Reporting
▪ Sequencing and Completing the Return
▪ Board of Directors Discussion of Form 990
▪ Related Organizations
▪ Transactions With Interested Persons
▪ Form 990’s Common Schedules
▪ Other IRS Filings and Tax Compliance

None.