Form 990, Tax-Exempt Organization Return Skill

The Form 990, Return of Organization Exempt From Income Tax skill extracts data from Forms 990. Form 990 is an informational tax form that most tax-exempt organizations must file annually, providing an overview of the organization’s activities and governance, as well as detailed financial information. The Form 990, Return of Organization Exempt From Income Tax skill is a production skill. It has been fully trained on a large document set and provides high accuracy of data identification and extraction. The skill is ready to be used in production and does not require further training on your specific documents. Accuracy and straight-through processing (STP) rates can be further optimized in production through continuous learning from human-in-the-loop feedback. This skill recognizes handwritten text. The option is enabled by default. If you do not import handwritten forms, disable the Handwritten option in the skill settings.

Countries and Languages

Countries	Languages
USA	English

Extracted Fields

Header Information

Field	Description
Year	The year when the form was revised.
Box A - Calendar Year	Accounting period. The document can be issued either for a calendar year or for a specific period.
Box A - Tax Year Beginning	Start date if specific period is specified.
Box A - Tax Year Ending	End date if specific period is specified.

Box B - Check if Applicable

Field	Description
Address Change	Indicates if the organization changed its address.
Name Change	Indicates if the organization changed its legal name.
Initial Return	Indicates that the organization is filing a Form 990 for the first time and has not previously filed Forms 990-EZ, 990-PF, 990-T, or 990-N.
Final Return	Indicates if the organization has terminated its existence or ceased to be an organization.
Amended Return	Indicates if the organization previously filed a return with the IRS for a tax year and is now filing another return for the same tax year to amend the previously filed return.
Application Pending	Indicates if the organization either has filed a Form 1023, 1023-EZ, 1024, or 1024-A with the IRS and is awaiting a response, or claims tax-exempt status under section 501(a) but hasn’t filed a Form 1023, 1023-EZ, 1024, or 1024-A to be recognized by the IRS as tax exempt.

Organization Information

Field	Description
Box C - Name of Organization	The legal name of the organization.
Box C - Doing Business as	The alternate name of the organization, if the organization operates under a name different from its legal name.
Box C - Number and Street	The number and street of the organization. If the organization receives its mail in care of a third party (such as an accountant or an attorney), the street address line will have the letters “C/O” followed by the third party’s name and street address or P.O. box.
Box C - Room or Suite	The suite, room, or other unit number of the organization.
Box C - City State ZIP Code	The organization’s foreign address (city or town, state or province, country, and ZIP or foreign postal code).
Box D - Employer Identification Number	Employer identification number (EIN).
Box E - Telephone Number	The telephone number of the organization.
Box F - Name and Address of Principal Officer	The name and address of the principal officer.
Box G - Gross Receipts	The total amount of gross receipts.

Group Return Information

Field	Description
Box H(a) - Group Return for Subordinates	Indicates if this is a group return for subordinates. Possible values: Yes, No. If No is selected, Box H(b) should be empty.
Box H(b) - All Subordinates Included	Indicates if all subordinates are included. Possible values: Yes, No.
Box H(c) - Group Exemption Number	The group exemption number.

Tax-Exempt Status

Field	Description
501(c)(3)	The tax-exempt status.
501(c)(other)	The tax-exempt status.
501(c)(other) Number	The specific subsection number if 501(c)(other) is selected.
4947(a)(1)	The tax-exempt status.
527	The tax-exempt status.

Additional Organization Details

Field	Description
Box J - Website	The website of the organization.
Box K - Form of Organization	The form of the organization or its status under state law (Corporation, Trust, Association, Other).
Box L - Year of Formation	The year in which the organization was legally created under state or foreign law. If a corporation, contains the year of incorporation.
Box M - State of Legal Domicile	For a corporation, the state of incorporation (country of incorporation for a foreign corporation formed outside the United States). For a trust or other entity, the state whose law governs the internal affairs of the organization.

Part I - Summary

Field	Description
Box 1 - Organization Mission	The mission of the organization.
Box 2 - Organization Discontinued Its Operations	Indicates if the organization discontinued its operations or disposed of more than 25% of its net assets.
Box 3 - Number of Voting Members	The number of voting members of the governing body (Part VI, field Box 1a).
Box 4 - Number of Independent Voting Members	The number of independent voting members of the governing body.
Box 5 - Total Number of Individuals Employed	The total number of individuals employed in the given calendar year.
Box 6 - Total Number of Volunteers	The total number of volunteers.
Box 7a - Total Unrelated Business Revenue	The total unrelated business revenue from Part VIII.
Box 7b - Net Unrelated Business Taxable Income	Net unrelated business taxable income from Form 990-T, line 39.

Part I - Financial Summary

Field	Description
Box 8 - Contributions and Grants - Prior/Current Year	Contributions and grants for prior and current year.
Box 9 - Program Service Revenue - Prior/Current Year	Program service revenue for prior and current year.
Box 10 - Investment Income - Prior/Current Year	Investment income for prior and current year.
Box 11 - Other Revenue - Prior/Current Year	Other revenue for prior and current year.
Box 12 - Total Revenue - Prior/Current Year	The total revenue for prior and current year.
Box 13 - Grants Paid - Prior/Current Year	Grants and similar amounts paid for prior and current year.
Box 14 - Benefits Paid - Prior/Current Year	Benefits paid to or for members for prior and current year.
Box 15 - Salaries - Prior/Current Year	Salaries, other compensation, employee benefits for prior and current year.
Box 16a - Professional Fundraising Fees - Prior/Current Year	Professional fundraising fees for prior and current year.
Box 16b - Total Fundraising Expenses	Total fundraising expenses.
Box 17 - Other Expenses - Prior/Current Year	Other expenses for prior and current year.
Box 18 - Total Expenses - Prior/Current Year	The total expenses for prior and current year.
Box 19 - Revenue Less Expenses - Prior/Current Year	Revenue less expenses for prior and current year.
Box 20 - Total Assets - Beginning/End of Year	The total assets for beginning and end of year.
Box 21 - Total Liabilities - Beginning/End of Year	The total liabilities for beginning and end of year.
Box 22 - Net Assets - Beginning/End of Year	Net assets or fund balances for beginning and end of year.

Part II - Signature Block

Field	Description
Officer Information - Name and Title	Name and title of signing officer.
Officer Information - Date	Date signed.
Preparer Information - Name	Name of paid preparer.
Preparer Information - Date	Date prepared.
Preparer Information - Self-Employed	Indicates if preparer is self-employed.
Preparer Information - PTIN	Preparer Tax Identification Number.
Preparer Information - Firm’s Name	Name of preparer’s firm.
Preparer Information - Firm’s EIN	Firm’s Employer Identification Number.
Preparer Information - Firm’s Address	Address of preparer’s firm.
Preparer Information - Phone Number	Phone number of preparer.
IRS May Discuss This Return with the Prepare	Permission for IRS to discuss return with preparer.

Key Fields

Box C - Name of Organization
Box D - Employer Identification Number
Box J - Website

Validation Rules

Rule	Description
Checkmark Check	Sets the value for fields depending on the field descriptions.

​Countries and Languages

​Extracted Fields

​Header Information

​Box B - Check if Applicable

​Organization Information

​Group Return Information

​Tax-Exempt Status

​Additional Organization Details

​Part I - Summary

​Part I - Financial Summary

​Part II - Signature Block

​Key Fields

​Validation Rules