On this episode of the pod, we’re going to walk you through the types of information you can get from a 990. You’ll hear how that information is helpful to a variety of individuals including: a new Executive Director, board members, the press, staff, job applicants, donors, and more.  Our Attorneys for this Episode  Jen Powis Leslie Barnes Quyen Tu  Shownotes  Why nonprofits are required to publicly disclose certain legal and financial information.  The different kinds of Form 990s including:  Form 990  Form 990 EZ  Form 990-N  Form 990-PF      When are Form 990s due?  What are the penalties and fines for not filing?    What can you find in a 990?  Identity, Tax Status, and Tax Year  How Much Income Did the Filer Receive and From What Sources?  How Did the Filer’s Total Expenses Break Down?   What Can You Tell from Net Assets?    Number of employees and board members, organization’s website, and EIN   What Kinds of Programs Does the Filer Run and How Much Does It Spend on Them?  Good Governance – Conflict of Interest, Whistleblower, Record Retention and Compensation Policies  Who Are the Filer’s Board Members, Officers, Key Employees, and How Much Does Its Top Staff Get Paid?    Did the Filer Initiate Some New Activity, Change Its Processes for Governing or Engage in Any Excess Benefit Transactions?  Did the Filer Engage in Any Self-Dealing Transactions During the Year?   Does the Filer Lobby?  When nonprofits must provide copies of financial documents to the public  In-person requests  Requests in writing  Charges for copying and mail must be arranged in advance Fines for noncompliance  Filers who share their 990s on their website are not obligated to produce copies upon request       As a reminder, this episode is just about the tax filing to the federal government (the 990) at the end of your fiscal year. Each state may also require a nonprofit public charity to file other types of forms, perhaps a copy of the 990, or some other tax filing. So make sure if you’re a staff person that you work with your bookkeeper to understand all the end of the year filings you need to provide.   Resources   Guidance on how to complete a Form 990 from the IRS  Give Me Your 990   Keeping Track: A Guide to Recordkeeping for Advocacy Charities  Where to look for Form 990s:   Nonprofit Explorer by ProPublica  GuideStar   IRS  Apply for an Employer Identification Number (EIN) Online