Form 990 Part III

Describe the organization’s mission as articulated in its mission statement or as otherwise adopted by the organization’s governing body, if applicable.

Answer “Yes” if the organization undertook any new significant program services prior to the end of the tax year that it didn’t describe in a prior year’s Form 990 or 990-EZ. Describe these items on Schedule O (Form 990). If any are among the activities described on Form 990, Part III, line 4, the organization can reference the detailed description on line 4.

Answer “Yes” if the organization made any significant changes prior to the end of the tax year in how it conducts its program services to further its exempt purposes, or if the organization ceased conducting significant program services that had been conducted in a prior year. Describe these items on Schedule O (Form 990).

Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.

Line 4 – Program Service Accomplishments

• A § 501(c)(3) organization’s charitable activities such as a hospital’s provision of charity care under its charity care policy, a college’s provision of higher education to students under a degree program, a disaster relief organization’s provision of grants or assistance to victims of a natural disaster, or a nursing home’s provision of rehabilitation services to residents;


• A § 501(c)(5) labor union’s conduct of collective bargaining on behalf of its members;


• A § 501(c)(6) business league’s conduct of meetings for members to discuss business issues; or


• A § 501(c)(7) social club’s operation of recreational and dining facilities for its members.

• Code:
• Expenses $__________ including grants of $__________
• Revenue $__________

All organizations must describe their accomplishments for each of their three largest program services, as measured by total expenses incurred (not including donated services or the donated use of materials, equipment, or facilities). If there were three or fewer of such activities, describe each program service activity. The organization can report on Schedule O (Form 990) additional activities that it considers of comparable or greater importance, although smaller in terms of expenses incurred (such as activities conducted with volunteer labor).

Code: For the applicable tax year, leave this blank.

Expenses and grants: For each program service reported on lines 4a–4c, § 501(c)(3) and § 501(c)(4) organizations must enter total expenses included in Part IX, line 25, column (B), and total grants and allocations (if any) included within such total expenses that were reported in Part IX, lines 1–3, column (B). For all other organizations, entering these amounts is optional.

Revenue: For each program service, § 501(c)(3) and § 501(c)(4) organizations must report any revenue derived directly from the activity, such as fees for services or from the sale of goods that directly relate to the listed activity. This revenue includes program service revenue reported in Part VIII, line 2, column (A), and includes other amounts reported on Part VIII, lines 3–11, as related or exempt function revenue. Also include unrelated business income from a business that exploits an exempt function, such as advertising in a journal. For this purpose, charitable contributions and grants (including the charitable contribution portion, if any, of membership dues) reported on Part VIII, line 1, aren’t considered revenue derived from program services. For organizations other than § 501(c)(3) and § 501(c)(4) organizations, entering these amounts is optional.

Description of program services: For each program service reported, include the following.

• Describe program service accomplishments through specific measurements such as clients served, days of care provided, number of sessions or events held, or publications issued.


• Describe the activity’s objective, for both this time period and the longer-term goal, if the output is intangible, such as in a research activity.


• Give reasonable estimates for any statistical information if exact figures aren’t readily available. Indicate that this information is estimated.


• Be clear, concise, and complete in the description. Use Schedule O (Form 990) if additional space is needed.

Donated services or use of equipment, materials, or facilities: The organization can report the amount of any donated services, or use of materials, equipment, or facilities it received or used in connection with a specific program service, on the lines for the narrative description of the appropriate program service. However, don’t include these amounts in revenue, expenses, or grants reported on Part III, lines 4a–4e, even if prepared according to generally accepted accounting principles (GAAP).

Public interest law firm: A public interest law firm exempt under § 501(c)(3) or § 501(c)(4) must include a list of all the cases in litigation or that have been litigated during the year. For each case:

• Describe the matter in dispute,


• Explain how the litigation will benefit the public generally, and


• Enter the fees sought and recovered.
  See Rev. Proc. 92-59, 1992-2 C.B. 411.
  
  Form 990, Part IX, Line 1, Col. (B)
  Form 990, Part IX, Line 2, Col. (B)
  Form 990, Part IX, Line 3, Col. (B)
  Form 990, Part IX, Line 25, Col. (B)

• Expenses $__________ including grants of $__________
• Revenue $__________

Enter on Schedule O (Form 990) the organization’s other program services. The detailed description required for the three largest program services need not be provided for these other program services. § 501(c)(3) and § 501(c)(4) organizations must report on line 4d their total revenues reported in Part VIII, line 2, column (A), and their total expenses (including grants) reported in Part IX, column (B), that are attributable to these other program services, and must report in Part III, line 4e, their total program service expenses from Part III, lines 4a–4d. For all other organizations, entering these amounts is optional. The organization may report the non-contribution portion of membership dues on line 4d or allocate that portion among lines 4a–4c.