Form 990 Reporting In Depth: Understanding Key Schedules and Forms, Adjusting to 2013 IRS Revisions

Recording of a 110-minute CPE webinar with Q&A

Conducted on Thursday, October 10, 2013

Recorded event now available

or call 1-800-926-7926
Course Materials

This teleconference will provide accounting professionals and return preparers with an in-depth review of the more difficult schedules and forms of Form 990. The panel will outline approaches to the latest IRS changes to the form, schedules and instructions, as well as complex ongoing reporting demands.


Accounting professionals who file Form 990 and its schedules for non-profit and exempt organization clients must constantly adjust to IRS revisions including new and significant changes to the 2012 tax year Form 990, schedules and instructions, and enhanced requirements to report officer compensation.

Advisors and tax preparers also wrestle with compliance challenges such as reporting foreign investments over $100,000 on Schedule F, reporting distributive shares of assets from any joint ventures or partnerships on the Part X balance sheet, and meeting the public support test for charities.

Accounting advisors will also face thorny compensation reporting standards, in addition to the new reporting requirements and longstanding difficult aspects of Form 990 and its schedules. Experience and guidance from veteran advisors who routinely work on Form 990 will ramp up your preparedness.

Listen as our panelists explore difficult compliance challenges on Form 990, arising from both recent IRS revisions to the form, and ongoing complexities of the reporting requirements.



  1. Introduction and recent revisions
  2. Return preparation issues arising from Form 990
    1. Statement of Revenue—cash vs. non cash donations
    2. Fundraising, how to record income and expenses
    3. Program Service Accomplishments
    4. Requirements of Governance
    5. Common misclassifications of functional expenses
  3. Most challenging issues in preparing Form 990
    1. Compensation reporting (Part VII)
    2. Public Support Calculations (Schedule A)
    3. Lobbying Activities (Schedule C)
    4. Transactions with Insiders (Schedule L)
    5. Information Reporting (Part V)
    6. Foreign Activities (Schedule F)
  4. Challenging issues for large, complex non-profits
    1. Governance issues
    2. Independence of the board
    3. Composition of compensation committees and other committees
    4. Who is considered a "disqualified person"?
    5. Community benefits analysis for healthcare entities
    6. Tax exempt bonds


The panel will arm you with the tools to report accurately and efficiently to meet the complex reporting requirements of Form 990 by addressing:

  • Adjusting to changes from the revised Form 990 for 2012, and the previous 2011 revision, including the new compensation reporting requirements.
  • Applying experiences for Form 990 compliance, based on challenges and solutions from prior years.
  • Correctly reporting on difficult but key Schedules, such as F and D.
  • Preparing Part X balance sheets and Part VIII Statement of Revenue.

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.


Yacker, Brian
Brian Yacker

YH Advisors

Mr. Yacker has more than 20 years of tax, legal and accounting advisory work with exempt organizations. In that time,...  |  Read More

John R. Washlick
John R. Washlick

Buchanan Ingersoll & Rooney

Mr. Washlick focuses his practice on health care transactions and corporate compliance. He counsels clients on...  |  Read More

Wendy Kohno
Wendy Kohno


Ms. Kohno specializes in assisting small to mid-size non-profit organizations with federal and state compliance issues...  |  Read More

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