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Form 990

Form 990 is the annual information return that most U.S. tax-exempt organizations file with the IRS, disclosing their finances, governance and programs.

Form 990 is public by law, which is why sites like this one can show a nonprofit's revenue, expenses, executive pay and mission. It reports totals (Part I), a functional expense breakdown (Part IX), officer compensation (Part VII) and program accomplishments (Part III).

Smaller organizations file shorter versions: the 990-EZ, or the 990-N postcard for the smallest. Private foundations file the 990-PF.

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Related terms

  • Form 990-EZForm 990-EZ is a shorter annual return that smaller tax-exempt organizations may file instead of the full Form 990.
  • Form 990-PFForm 990-PF is the annual return that every private foundation files, regardless of size, detailing assets, grants and investment income.
  • Functional expensesFunctional expenses are a nonprofit's costs grouped by purpose — program services, management and general, and fundraising — as reported in Form 990 Part IX.
  • EINAn EIN (Employer Identification Number) is the unique nine-digit number the IRS assigns to a nonprofit, formatted like 12-3456789 — its permanent tax ID.

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