Form 990 Line Numbers

The Form 990 Line Numbers reflects the line numbers that correlates to the 990 form version (Form 990 or Form 990EZ) selected by the Administrator on the Organization>Organization Information form.

Form 990

Select the appropriate IRS Form 990 Line Number or Column Letter in which the account should be grouped. Below you will find a description of each code:

Code	Description
N/A	Not Assigned. Displays in drop-down list for GL (N/A Function), or when a segment was set up with a Program Function (PGM) or Restriction Function (RES) designation.
1a Pt VIII	Federated campaigns
1b Pt VIII	Membership dues
1c Pt VIII	Fundraising events
1d Pt VIII	Related organizations
1e Pt VIII	Government grants (contributions)
1f Pt VIII	All other contributions, gifts, grants, and similar amounts
1g, a Pt VIII	Federated campaigns - Noncash
1g, b Pt VIII	Membership dues – Noncash
1g, c Pt VIII	Fundraising events – Noncash
1g, d Pt VIII	Related organizations – Noncash
1g, e Pt VIII	Government grants (contributions) - Noncash
1g, f Pt VIII	All other contributions, gifts, grants, and similar amounts - Noncash
2, Col B Pt VIII	Program Service Revenue – Related or Exempt Function
2, Col C Pt VIII	Program Service Revenue – Unrelated Business Revenue
2, Col D Pt VIII	Program Service Revenue – Revenue Excluded from IRC 512,513, or 514
3, Col B Pt VIII	Investment Income (including dividends, interest and other similar amounts) - Related or Exempt Function
3, Col C Pt VIII	Investment Income (including dividends, interest and other similar amounts) – Unrelated Business Revenue
3, Col D Pt VIII	Investment Income (including dividends, interest and other similar amounts) – Revenue Excluded from IRC 512,513, or 514
4, Col B Pt VIII	Income from investment of tax-exempt bond proceeds - Related or Exempt Function
4, Col C Pt VIII	Income from investment of tax-exempt bond proceeds – Unrelated Business Revenue
4, Col D Pt VIII	Income from investment of tax-exempt bond proceeds – Revenue Excluded from IRC 512,513, or 514
5, Col B Pt VIII	Royalties – Related or Exempt Function - Related or Exempt Function
5, Col C Pt VIII	Royalties – Unrelated Business Revenue
5, Col D Pt VIII	Royalties – Revenue Excluded from IRC 512,513, or 514
6a, Col i, B Pt VIII	Gross Rents – Real – Related or Exempt Function
6a, Col i, C Pt VIII	Gross Rents – Real – Unrelated Business Revenue
6a, Col i, D Pt VIII	Gross Rents – Real – Revenue Excluded from IRC 512,513, or 514
6a, Col ii, B Pt VIII	Gross Rents – Personal – Related or Exempt Function
6a, Col ii, C Pt VIII	Gross Rents – Personal – Unrelated Business Revenue
6a, Col ii, D Pt VIII	Gross Rents – Personal – Revenue Excluded from IRC 512,513, or 514
6b, Col i, B Pt VIII	Less: rental expenses – Real – Related or Exempt Function
6b, Col i, C Pt VIII	Less: rental expenses – Real – Unrelated Business Revenue
6b, Col i, D Pt VIII	Less: rental expenses – Real – Revenue Excluded from IRC 512,513, or 514
6b, Col ii, B Pt VIII	Less: rental expenses – Personal – Related or Exempt Function
6b, Col ii, C Pt VIII	Less: rental expenses – Personal – Unrelated Business Revenue
6b, Col ii, D Pt VIII	Less: rental expenses – Personal – Revenue Excluded from IRC 512,513, or 514
7a, Col i, B Pt VIII	Gross amount from sales of assets other than inventory -– Securities – Related or Exempt Function
7a, Col i, C Pt VIII	Gross amount from sales of assets other than inventory – Securities – Unrelated Business Revenue
7a, Col i, D Pt VIII	Gross amount from sales of assets other than inventory – Securities – Revenue Excluded from IRC 512,513, or 514
7a, Col ii, B Pt VIII	Gross amount from sales of assets other than inventory -– Other – Related or Exempt Function
7a, Col ii, C Pt VIII	Gross amount from sales of assets other than inventory – Other – Unrelated Business Revenue
7a, Col ii, D Pt VIII	Gross amount from sales of assets other than inventory – Other – Revenue Excluded from IRC 512,513, or 514
7b, Col i, B Pt VIII	Less: cost or other basis and sales expenses -– Securities – Related or Exempt Function
7b, Col i, C Pt VIII	Less: cost or other basis and sales expenses – Securities – Unrelated Business Revenue
7b, Col i, D Pt VIII	Less: cost or other basis and sales expenses – Securities – Revenue Excluded from IRC 512,513, or 514
7b, Col ii, B Pt VIII	Less: cost or other basis and sales expenses -– Other – Related or Exempt Function
7b, Col ii, C Pt VIII	Less: cost or other basis and sales expenses – Other – Unrelated Business Revenue
7b, Col ii, D Pt VIII	Less: cost or other basis and sales expenses – Other – Revenue Excluded from IRC 512,513, or 514
8a, Col B Pt VIII	Gross income from fundraising events – Related or Exempt Function
8a, Col C Pt VIII	Gross income from fundraising events – Unrelated Business Revenue
8a, Col D Pt VIII	Gross income from fundraising events – Revenue Excluded from IRC 512,513, or 514
8b, Col B Pt VIII	Less: direct expenses – Related or Exempt Function
8b, Col C Pt VIII	Less: direct expenses – Unrelated Business Revenue
8b, Col D Pt VIII	Less: direct expenses – Revenue Excluded from IRC 512,513, or 514
9a, Col B Pt VIII	Gross income or (loss) from gaming activities – Related or Exempt Function
9a, Col C Pt VIII	Gross income or (loss) from gaming activities – Unrelated Business Revenue
9a, Col D Pt VIII	Gross income or (loss) from gaming activities – Revenue Excluded from IRC 512,513, or 514
9b, Col B Pt VIII	Less: direct expenses – Related or Exempt Function
9b, Col C Pt VIII	Less: direct expenses – Unrelated Business Revenue
9b, Col D Pt VIII	Less: direct expenses – Revenue Excluded from IRC 512,513, or 514
10a, Col B Pt VIII	Gross sales of inventory, less returns and allowances – Related or Exempt Function
10a, Col C Pt VIII	Gross sales of inventory, less returns and – Unrelated Business Revenue
10a, Col D Pt VIII	Gross sales of inventory, less returns and allowances – Revenue Excluded from IRC 512,513, or 514
10b, Col B Pt VIII	Less: cost of goods sold – Related or Exempt Function
10b, Col C Pt VIII	Less: cost of goods sold – Unrelated Business Revenue
10b, Col D Pt VIII	Less: cost of goods sold – Revenue Excluded from IRC 512,513, or 514
11a, Col B Pt VIII	Miscellaneous Revenue – Related or Exempt Function
11a, Col C Pt VIII	Miscellaneous Revenue – Unrelated Business Revenue
11a, Col D Pt VIII	Miscellaneous Revenue – Revenue Excluded from IRC 512,513, or 514
11b, Col B Pt VIII	Miscellaneous Revenue – Related or Exempt Function
11b, Col C Pt VIII	Miscellaneous Revenue – Unrelated Business Revenue
11b, Col D Pt VIII	Miscellaneous Revenue – Revenue Excluded from IRC 512,513, or 514
11c, Col B Pt VIII	Miscellaneous Revenue – Related or Exempt Function
11c, Col C Pt VIII	Miscellaneous Revenue – Unrelated Business Revenue
11c, Col D Pt VIII	Miscellaneous Revenue – Revenue Excluded from IRC 512,513, or 514
11d, Col B Pt VIII	Miscellaneous Revenue – Related or Exempt Function
11d, Col C Pt VIII	Miscellaneous Revenue – Unrelated Business Revenue
11d, Col D Pt VIII	Miscellaneous Revenue – Revenue Excluded from IRC 512,513, or 514
1 Pt IX	Grants and other assistance to governments and organizations in the U.S.
2 Pt IX	Grants and other assistance to individuals in the U.S.
3 Pt IX	Grants and other assistance to governments, organizations and individuals outside the U.S.
4 Pt IX	Benefits paid to or for members
5 Pt IX	Compensation of current officers, directors, trustees, and key employees
6 Pt IX	Compensation not included above, to disqualified persons
7 Pt IX	Other salaries and wages
8 Pt IX	Pension plan contributions
9 Pt IX	Other employee benefits
10 Pt IX	Payroll taxes
11a Pt IX	Fees for services (non-employees): Management
11b Pt IX	Fees for services (non-employees): Legal
11c Pt IX	Fees for services (non-employees): Accounting
11d Pt IX	Fees for services (non-employees): Lobbying
11e Pt IX	Fees for services (non-employees): Professional fundraising expenses
11f Pt IX	Fees for services (non-employees): Investment management fees
11g Pt IX	Fees for services (non-employees): Other
12 Pt IX	Advertising and promotion
13 Pt IX	Office expenses
14 Pt IX	Information technology
15 Pt IX	Royalties
16 Pt IX	Occupancy
17 Pt IX	Travel
18 Pt IX	Payments of Travel or entertainment expenses for any Federal, state, or local public officials
19 Pt IX	Conferences, conventions, and meetings
20 Pt IX	Interest
21 Pt IX	Payments to affiliates
22 Pt IX	Depreciation, depletion, and amortization
23 Pt IX	Insurance
24a Pt IX	Other Expenses
24b Pt IX	Other Expenses
24c Pt IX	Other Expenses
24d Pt IX	Other Expenses
24e Pt IX	Other Expenses
24f Pt IX	All other expenses
1 Pt X	Cash - non-interest-bearing
2 Pt X	Savings and temporary cash investments
3 Pt X	Pledges and grants receivable, net
4 Pt X	Accounts receivable, net
5 Pt X	Receivables from current and former officers, directors, trustees, key employees or other related parties
6 Pt X	Receivables from other disqualified persons
7 Pt X	Notes and loans receivable, net
8 Pt X	Inventories for sale or use
9 Pt X	Prepaid expenses and deferred charges
10a Pt X	Land, buildings, and equipment: cost basis
10b Pt X	accumulated depreciation
11 Pt X	Investments - publicly traded securities
12 Pt X	Investments - other securities
13 Pt X	Investments - program-related
14 Pt X	Intangible assets
15 Pt X	Other assets
17 Pt X	Accounts payable and accrued expenses
18 Pt X	Grants payable
19 Pt X	Deferred revenue
20 Pt X	Tax-exempt bond liabilities
21 Pt X	Escrow account liability
22 Pt X	Payable to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons
23 Pt X	Secured mortgages and notes payable to unrelated third parties
24 Pt X	Unsecured notes and loans payable
25 Pt X	Other liabilities
27,28,29 Pt X	Unrestricted, Temporarily, Permanently Restricted. As of December 15, 2017, ASC 958 modified or eliminated the distinctions between temporarily restricted and permanently restricted assets. All funds without donor-imposed restrictions must be classified as unrestricted, regardless of the existence of any board designations or appropriations. Line 28, Temporarily Restricted Net Assets, can be used to show the balance per books of net assets with donor-imposed restrictions that may require resources to be used after a specified date (time restrictions), or used for a specified purpose (purpose restrictions), or both. Organizations may also opt to leave Line 28 blank and report all net assets subject to donor-imposed restrictions on Line 29.
27 Pt X	Unrestricted net assets. Displays when a segment was set up with a function of RES (Restriction Function) and designation defaults to URS restriction code. As of December 15, 2017, ASC 958 modified or eliminated the distinctions between temporarily restricted and permanently restricted assets. All funds without donor-imposed restrictions must be classified as unrestricted, regardless of the existence of any board designations or appropriations. Line 28, Temporarily Restricted Net Assets, can be used to show the balance per books of net assets with donor-imposed restrictions that may require resources to be used after a specified date (time restrictions), or used for a specified purpose (purpose restrictions), or both. Organizations may also opt to leave Line 28 blank and report all net assets subject to donor-imposed restrictions on Line 29.
28 Pt X	Temporarily restricted net assets. Displays when a segment was set up with a function of RES (Restriction Function) and designation defaults to TRS restriction code. As of December 15, 2017, ASC 958 modified or eliminated the distinctions between temporarily restricted and permanently restricted assets. All funds without donor-imposed restrictions must be classified as unrestricted, regardless of the existence of any board designations or appropriations. Line 28, Temporarily Restricted Net Assets, can be used to show the balance per books of net assets with donor-imposed restrictions that may require resources to be used after a specified date (time restrictions), or used for a specified purpose (purpose restrictions), or both. Organizations may also opt to leave Line 28 blank and report all net assets subject to donor-imposed restrictions on Line 29.
29 Pt X	Permanently restricted net assets. Displays when a segment was set up with a function of RES (Restriction Function) and designation defaults to PRS restriction code.As of December 15, 2017, ASC 958 modified or eliminated the distinctions between temporarily restricted and permanently restricted assets. All funds without donor-imposed restrictions must be classified as unrestricted, regardless of the existence of any board designations or appropriations. Line 28, Temporarily Restricted Net Assets, can be used to show the balance per books of net assets with donor-imposed restrictions that may require resources to be used after a specified date (time restrictions), or used for a specified purpose (purpose restrictions), or both. Organizations may also opt to leave Line 28 blank and report all net assets subject to donor-imposed restrictions on Line 29.
30 Pt X	Capital stock or trust principal, or current funds
31 Pt X	Paid-in or capital surplus, or land, building, or equipment fund
32 Pt X	Retained Earnings, endowment, accumulate income, or other funds
Pt IX: Col B	Program Services. Displays when a segment was set up with only a function of PGM (Program Function); designation defaults to PGE program code.
Pt IX: Col C	Management/General. Displays when a segment was set up with only a function of PGM (Program Function); designation defaults to MGE program code.
Pt IX: Col D	Fundraising. Displays when a segment was set up with only a function of PGM (Program Function); designation defaults to FRE program code.

Form 990EZ

Select the appropriate IRS Form 990-EZ Line Number or Column Letter in which the account should be grouped. Form 990 Line Numbers display when segment-type is GL only. Below you will find a description of each code:

Code	Description
N/A	Not Assigned
1 Pt I	Contributions, gifts, grants, and similar amounts received
2 Pt I	Program service revenue including government fees and contracts
3 Pt I	Membership dues and assessments
4 Pt I	Investment income
5c Pt I	Gain or (loss) from sale of assets other than inventory
6a Pt I	Gross revenue
6b Pt I	Less: direct expenses other than fundraising expenses
7a Pt I	Gross sales of inventory, less returns and allowances
7b Pt I	Less: cost of goods sold
8 Pt I	Other revenue
10 Pt I	Grants and similar amounts paid
11 Pt I	Benefits paid to or for members
12 Pt I	Salaries, other compensation, and employee benefits
13 Pt I	Professional fees and other payments to independent contractors
14 Pt I	Occupancy, rent, utilities, and maintenance
15 Pt I	Printing, publications, postage and shipping
16 Pt I	Other expenses
19 Pt I	Net assets or fund balances at beginning of year
20 Pt I	Other changes in net assets or funding balances
22 Pt II	Cash, savings and investments
23 Pt II	Land and buildings
24 Pt II	Other Assets
26 Pt II	Total Liabilities