How to Report Program Service Accomplishments on Your 990 Form
990 forms require a lot of information from tax-exempt organizations. This includes program service accomplishments.
What are Program Service Accomplishments?
A program service is an activity conducted by an organization to various other organizations or individuals to fulfill the organization’s mission. These activities also help the organization to accomplish its tax-exempt purpose. Organizations must report the outcomes of these activities on their 990 forms.
A few examples of program service accomplishments are:
- A section 501(c)(3) organization conducts charitable activities, college degree programs, assistance for victims of a natural disaster, or rehabilitation services to residents of a nursing home
- A section 501(c)(5) labor union organization that conducts collective bargaining on behalf of its members
- A section 501(c)(6) organization that conducts meetings to discuss business issues with the employees
- A section 501(c)(7) social club that creates recreational and dining facilities for members
Organizations that file 990 series forms must report their program service activities as well as the three largest activities they conducted in terms of expenses.
How do I Report Program Service Accomplishments on my Form?
If you are filing using Tax990’s form-based option for Form 990, go to Part III of your form and follow these steps:
- Line 1: Describe the organization’s mission as expressed in its mission statement or otherwise adopted by its governing body, if applicable. If the organization doesn’t have a mission that has been adopted or ratified by its governing body, enter “none.”
- Line 2: Based on your organization’s activity, answer the question, “Did the organization undertake any significant program services during the year which were not listed on the prior Form 990-EZ or 990?” If you select “yes,” a popup will appear and prompt you to enter the significant program services conducted by your organization for the tax year.
- Line 3: Answer the question, “Did the organization cease conducting or make significant changes in how it conducts any program services?” A popup will appear if you answer yes, and you can enter the changes made there.
- Line 4: This line includes subsections 4a-4e.
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- Here, describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses in lines 4a, 4b, and 4c, respectively.
- Part III Line 4d requires information about other program services. To report those program services (if applicable), click on the + icon, and a popup will appear. In that, provide the following details of other program services which have to be mentioned in Schedule O, and click the “save” button.
- Explanation
- Expenses amount
- Grants amount
- Revenue amount
- Once you have completed lines 4a-4d, Tax990 will auto-calculate the total program service expenses and prefill the value in Part III, line 4e.
Click here to learn more.
Not just on Form 990 or 990-EZ, organizations that file Form 990-PF are also required to report two of their two major program service accomplishments in Part VIII-B, Summary of program-related Investment.
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