The Form 990 worksheet

What the worksheets are#

A tax-exempt organization reports its year to the IRS on Form 990, 990-EZ or 990-N. EscBooks lays the year's numbers out as worksheets for your organization's accountant: each figure on the line it usually goes on, read from your books.

They're on Reports → Taxes when the organization is set up as a Tax-exempt organization (501(c)) (see Business tax structure). Pick the year at the top.

Which form applies#

Reports/Taxes

AnnualQuarterlyTaxesAdvanced

2026 at a Glance

Cash basis: income when it was paid, costs when they were spent.

Accountant Packet

Revenue

$136,964.37

$137,850.00 in gifts · $4,800.00 program service revenue

Expenses

$117,409.10

Change in net assets

$19,555.27

Gross receipts

$142,864.37

Form 990-EZ

Form 990-EZ Worksheet, Part I

Your 2026 figures by the line each usually goes on, for your accountant. Gross receipts in 2026: $142,864.37, and total assets at year end $88,412.50, which points to Form 990-EZ. Gross receipts under $200,000 and total assets under $500,000 at year end can use Form 990-EZ; with more assets, the full Form 990.

LineAmount

1Contributions, gifts, grants, and similar amounts received$131,910.00

2Program service revenue$4,800.00

4Investment income$214.37

6bGross income from fundraising events$5,940.00

6cLess: direct expenses from gaming and fundraising events$5,900.00

6dNet income or (loss) from gaming and fundraising events$40.00

9Total revenue$136,964.37

12Salaries, other compensation, and employee benefits$74,709.10

13Professional fees and other payments to independent contractors$6,000.00

14Occupancy, rent, utilities, and maintenance$12,000.00

15Printing, publications, postage, and shipping$2,350.00

16Other expenses$22,350.00

17Total expenses$117,409.10

18Excess or (deficit) for the year$19,555.27

Schedule B Worksheet

Donors whose gifts in 2026 came to $5,000 or more, money and goods together, less anything they got back. Names and addresses stay out of the copy the organization makes public.

Calloway Family Foundation418 Orchard Row, Millbrook, OR 97000$40,000.00

Helen Marchetti27 Linden Court, Millbrook, OR 97000$6,200.00

Step 1 of 5PauseStart over

1. 1Open Reports → Taxes. For a tax-exempt organization, it lays the year out as Form 990 worksheets for the organization's accountant.
2. 2Gross receipts and total assets say which form applies: the 990-N e-Postcard, Form 990-EZ, or the full Form 990.
3. 3Each line comes from the books: gifts on line 1, program fees on line 2, the gala on lines 6b to 6d, expenses on lines 12 to 16.
4. 4Schedule B lists each donor whose gifts came to $5,000 or more in the year, with their address.
5. 5Accountant Packet prints the worksheets with the statements, to hand to your accountant.

The form depends on the organization's size. Taxes shows the year's gross receipts and total assets, and which form they point to:

• Form 990-N, the e-Postcard: gross receipts normally $50,000 or less. Normally means the average of this year and the two before; an organization in its first years has its own limits.
• Form 990-EZ: gross receipts under $200,000 and total assets under $500,000 at year end.
• Form 990: gross receipts of $200,000 or more, or total assets of $500,000 or more.

Gross receipts are everything received before any costs: gifts, program service revenue, interest, what equipment sold for, and fundraising events in full. Total assets come from the statement of financial position at year end, linked from the worksheet.

The worksheets, by form#

• Form 990-N Worksheet: the few facts the e-Postcard asks for. The tax year, the EIN, the legal name and any other name, the mailing address, the website, the principal officer and gross receipts. Any not entered say so; add them in Settings → Business. The principal officer comes from the officers on payroll, or else the owner of the account.
• Form 990-EZ Worksheet, Part I: revenue, expenses and net assets, line by line (below). With it, Form 990-EZ Worksheet, Part II: the balance sheet at the start of the year and its end, cash, land and buildings, other assets, liabilities and net assets.
• Form 990 Worksheet, Parts VIII and IX, for the full Form 990: revenue by Part VIII's lines, and expenses by Part IX's lines in its columns, program services, management and general, and fundraising. The full form's balance sheet, Part X, asks for Part II's figures in more detail.
• Schedule B Worksheet, whenever the 990-EZ or 990 applies (below).

Form 990-EZ, Part I#

• Line 1, contributions, gifts and grants: every gift of money and goods, less what donors got back. Donated services are left out.
• Line 2, program service revenue: income from invoices, such as program fees.
• Line 4, investment income: interest, and rents.
• Line 5: equipment sold, what it sold for, its cost less depreciation, and the gain or loss.
• Lines 6b to 6d, fundraising events: what donors received back (the gala's dinners) as gross income, less the costs of direct benefits to donors.
• Line 8, other revenue, and line 9, total revenue.
• Lines 12 to 16: salaries and benefits with the employer's payroll taxes; professional fees and contractors; occupancy, rent, utilities and upkeep; printing, postage and shipping; other expenses, itemized.
• Lines 17 to 21: total expenses, the excess or deficit for the year, and net assets at the start and end of the year.

The full Form 990 asks for the same amounts in more detail, and its Part IX in the three function columns (see Programs and functional expenses).

Form 990, Parts VIII and IX#

• Part VIII, Statement of Revenue: contributions from fundraising events (line 1c), noncash gifts of goods (1g), all other contributions (1f) and the total (1h); program service revenue (2g); rental income and its costs (line 6); fundraising events (8a) and the rest.
• Part IX, Statement of Functional Expenses: each expense line in four columns, total, program services, management and general, and fundraising, to line 25.
• Donated services, the costs of direct benefits to donors and rental property expenses aren't in Part IX. Donated services are left out of the form; the others are on lines 8b and 6b.

Schedule B#

Schedule B lists the organization's large donors. The worksheet lists each donor whose gifts in the year came to $5,000 or more, money and goods together, less anything they got back, with their address and total.

• Under the general rule a 501(c)(3) reports each one's name, address and total. Other 501(c) organizations report the amounts without names and addresses.
• A public charity that meets the one-third support test may use the special rule instead: donors who gave more than the greater of $5,000 or 2% of contributions (Form 990 Part VIII line 1h, or 990-EZ line 1).
• Goods given are marked as noncash, for Schedule B's Part II.
• A donor who reaches $5,000 only with gifts under $1,000 each is flagged, with how much came in gifts of $1,000 or more.
• Donated services aren't contributions on Schedule B, and anonymous gifts have no donor to list. A donor with no address on file says so: add it on their page.
• Names and addresses stay out of the copy the organization makes public.

For your accountant#

1. On Reports → Taxes, click Accountant Packet. It opens the year's packet, with the worksheets, the statement of activities and the other figures, ready to print or save as a PDF.
2. The statements themselves are in Reports → Advanced: the Statement of Activities, the Statement of Financial Position and the Statement of Functional Expenses, each with CSV and Print.
3. Or invite your accountant to see the books themselves (see Your accountant).

The worksheets cover the numbers in your books. The rest of the return (the organization's mission and programs, its governance, its board and Schedule A's public support test) comes from the organization.

Something's not right?#

• Taxes shows Schedule C or Form 1120. The organization isn't set up as tax-exempt. Not how you file? opens Settings → Business.
• The EIN, address or website says Not entered. Add them in Settings → Business.
• Total assets include money paid out with no account recorded. Give those payments the account that paid, and the figure corrects.
• A gala's dinners are in Part IX. Mark the dinner's expense Cost of direct benefits to donors (see Programs and functional expenses).