IRS Form 990 Schedule O Instructions

Use Schedule O to provide any narrative information required for the following parts in Form 990.

• Part III, Statement of Program Service Accomplishments
  • If answered “Yes” on Form 990 Part III, Line 2
    • Describe the significant program services undertaken by an organization that was not listed on the prior Form 990 or 990-EZ.
  • If answered “Yes” on Form 990 Part III, Line 3
    • Explain if the organization made any significant changes before the end of the tax year and info on how it conducted its program services. In case if the organization ceased to conduct significant program services that were conducted in a prior year, report them too in the schedule.
  • If answered “Yes” on Form 990 Part III, Line 4d
    • Explain about the Other Program Services conducted by the organization.
• Part V, Statements Regarding Other IRS Filings and Tax Compliance.
  • “No” response to line 3b.
    • Explain why the organization didn't file 990-T even though it received a gross amount of $1,000 as unrelated business income for the tax year.
  • “Yes” or “No” response to line 13a.
    • Report information (for both responses) on each state in which the organization is licensed to issue qualified health plans, the dollar amount of reserves each state requires the organization to maintain, and the dollar amount of reserves the organization maintains and reports to each state.
  • “No” response to line 14b.
    • Explain why the organization didn't file Form 720 to report the payments it received for indoor tanning services for the tax year.
• Part VI, Governance, Management, and Disclosure
  • Material differences in voting rights among members of the governing body in line 1a.
    • Explain in the schedule about the material differences in the voting rights among members of the governing body. Also, if the organization delegated its authority to an executive committee or similar committee with broad authority to act on behalf of the governing body, and if the committee held such authority at any time during the organization's tax year, it must be reported in Schedule O.
  • “Yes” responses to lines 2 through 7b.
    • For every “Yes” response made in lines 2 through 7b of Part VI, describe the circumstances, processes, or changes made in the Schedule.
  • “No” responses to lines 8a, 8b, and 10b.
  • “Yes” response to line 9.
    • Provide the name and mailing address of the organization's officers, directors, trustees, or key employees in the schedule. This information provided by the organization will be made available to the public.
• Part VII, Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors.
  • Explain in the schedule about the compensation paid by a related organization. This information provided is only considered valid for the time during which the related organization was related, and not for the entire calendar year ending with or within the tax year, and state the period during which the related organization was related.
  • If the organization is unable to provide the required information in Column (E) of Part VII, Form 990, the organization can describe in the schedule on the efforts undertook by it to obtain information on compensation paid by related organizations.
• Part IX, Statement of Functional Expenses
  • line 11g (other fees for services), including the type and amount of each expense, included in line 11g, if the amount in Part IX, line 11g, exceeds 10% of the amount in Part IX, line 25 Column A (total expenses).
  • Line 24e (all other expenses), including the type and amount of each expense, included in line 24e if the amount on line 24e exceeds 10% of the amount in Part IX, line 25 Column A (total expenses).
• Part XI, Reconciliation of Net Assets.
  • Explain the other changes in net assets or fund balances reported on line 9.
• Part XII, Financial Statements, and Reporting.
  • Change in accounting method or description of other accounting methods used
    in line 1. B
  • Change in committee oversight review from the prior year on line 2c.
  • “No” response to line 3b.
    • Explain in the schedule why the organization did not undergo the required audit or audits and also steps taken by it if attempted to undergo the audits.