Form 990 Part XI

Total revenue (must equal Part VIII, column (A), line 12)

Line 1.
Enter the amount of total revenue reported in Part VIII, line 12, column (A).

Total expenses (must equal Part IX, column (A), line 25)

Line 2.
Enter the amount of total expenses reported in Part IX, line 25, column (A).

Revenue less expenses. Subtract line 2 from line 1

Line 3.
Enter the difference between lines 1 and 2.

Net assets or fund balances at beginning of year
(must equal Part X, line 32, column (A))

Line 4.
Enter the amount of net assets or fund balances at the beginning of year reported in Part X, line 32, column (A). This amount should be the same amount reported in Part X, line 32, column (B), for the prior year’s return.

Net unrealized gains (losses) on investments

Line 5.
Report the net unrealized gains or losses on investments reported in the organization’s audited financial statements (or other financial statements). This amount represents the change in market value of investments that weren’t sold or exchanged during the tax year.

Donated services and use of facilities

Line 6.
Report the value of services or use of facilities donated to the organization (net of services or use of facilities donated by the organization).

Investment expenses

Line 7. Investment expenses.
The Form 990 instructions do not provide separate instructions for this line.

Prior period adjustments

Line 8.
Report the net prior period adjustments during the tax year reported in the financial statements. Prior period adjustments are corrections of errors in financial statements of prior years, or changes in accounting principles applied to such years. The errors may include math errors, mistakes in applying accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared.

Other changes in net assets or fund balances (explain on Schedule O)

Line 9.
Enter the total amount of other changes in net assets or fund balances during the year. Amounts to report here include losses on uncollectible pledges, refunds of contributions and program service revenue, reversal of grant expenses, any difference between FMV and book value of property given as an award or grant, and any other changes in net assets or fund balances not listed on lines 5–8. Itemize these changes on Schedule O (Form 990) and check the box in the heading of Part XI.

Net assets or fund balances at end of year.
Combine lines 3 through 9 (must equal Part X, line 32, column (B))

Line 10.
Combine the amounts on lines 3 through 9. The total must equal the amount reported in Part X, line 32, column (B).