990 Worksheets - Part IX

Access this report using Reports>990 Worksheets>Part IX. It is only available if the Form 990 was selected by the Administrator and the organization's functional currency is USD (US Dollar) on Organization>Organization Information>Organization tab and you must have at least three named Segments which includes Function assignments of PGM on the Segments tab.

Use this report to help when completing the Form 990 Statement of Functional Expenses, Part IX. The intent of the report is to mimic very closely the actual Part IX – Statement of Functional Expenses section of the Form 990 Return of Organizations Exempt From Income Tax. This is a fixed report which prints in a letter-portrait format with margins set to .25. You cannot customize the columns in the report; the system has already determined them.

You must have previously assigned a Form 990 Line Number to each account. The primary way of assigning Form 990 Line numbers is using the Reports>Assign Report Groups form for the <990 Part IX> Group Set or you can make assignments using the Maintain>Chart of Accounts Codes form.

Also, select the Include GL Details check box on the Options tab to include account codes and account totals on the report.

The report consists of:

• Twenty six pre-defined rows, which cannot be changed: 1 Grants and other assistance to governments and organizations in the U.S., 2 Grants and other assistance to individuals in the U.S., 3 Grants and other assistance to governments, organizations and individuals outside the U.S., 4 Benefits paid to or for members, 5 Compensation of current officers, directors, trustees, and key employees, 6 Compensation not included above, to disqualified persons, 7 Other salaries and wages, 8 Pension plan contributions, 9 Other employee benefits, 10 Payroll taxes, 11a Management, 11b Legal, 11c Accounting, 11d Lobbying, 11e Professional fundraising expenses, 11f Investment management fees, 11g Other, 12 Advertizing and promotion, 13 Office expenses, 14 Information technology, 15 Royalties, 16 Occupancy, 17 Travel, 18 Payments of travel or entertainment expenses for any Federal, state, or local public officials, 19 Conferences, conventions, and meetings, 20 Interest, 21 Payments to affiliates, 22 Depreciation, depletion, and amortization, 23 Insurance, 24a Other expenses, 24b Other expenses, 24c Other expenses, 24d Other expenses, 24e Other expenses, f All other expenses, 25 Total functional expenses. Add lines 1-24f, and 26 Joint costs reported in column (B).
• Four column sections: (A) Total expenses, (B) Program service expenses, (C) Management and general expenses, and (D) Fundraising expenses.

 

Use this tab to assign a report name and determine whether or not to include it on the actual report. The report name can be printed in the header or the footer of the report.

Specify the date range for the data included in the report by entering Balances Dates. The Account Balances Begin date and Current Reporting Year Begins date are used to obtain the beginning balances for the Opening Balances date. Additionally, Current Period Dates are also required to specify the reporting period for this report.

The Cross Year Reporting feature (A Year-End Close will be simulated for this report) allows reports to be processed for closed years and cross-years at the same time. It allows the current fiscal year's reports to be accurate when the prior year is still open.

Note: The period of time between the Current Reporting Year Begins Date and the Ending Balance Date cannot exceed one year. Also, the Opening Balances Date should always match the Current Reporting Year for this report.

Use this tab to narrow down and more explicitly define the data to include in the report by selecting from the Available Filters.

Use this tab to set up any Available Options for the report.

Options	Description
Year-End Adjustments	Select this option to include year-end adjustments on the report. This entry type (A Year End Adjustments) was designated during transaction entry. The entry is posted to the last day of the fiscal year. It allows the user to make year-end adjustments and print reports including or excluding an adjustment.
Include GL Details	Select this option to print, in ascending order, the GL codes and their titles that have been assigned to each of the 990 Line Numbers. The amounts, for each line, display in their respective columns to the right and totals follow below the last row of detail.
Rounding	Select this option to round the amounts to the nearest whole number when printing the report. Select "None" to not round the amounts.

Use this tab to secure the active report so that other users cannot save their changes to it. The user that selects the check box, and then saves the report, is the only user that can change or save it later. This check box cannot be deselected by any user other than the user that locked the report.