Form 990 Line Numbers

The Form 990 Line Numbers reflects the line numbers that correlates to the 990 form version selected by the Administrator.

Form 990

Select the appropriate IRS Form 990 Line Number or Column Letter in which the account should be grouped. Below you will find a description of each code:

Code

Description

N/A

Not Assigned. Displays in drop-down list for GL (N/A Function), or when a segment was set up with a Program Function (PGM) or Restriction Function (RES) designation.

1a Pt VIII

Federated campaigns

1b Pt VIII

Membership dues

1c Pt VIII

Fundraising events

1d Pt VIII

Related organizations

1e Pt VIII

Government grants (contributions)

1f Pt VIII

All other contributions, gifts, grants, and similar amounts

1g, a Pt VIII

Federated campaigns - Noncash

1g, b Pt VIII

Membership dues – Noncash

1g, c Pt VIII

Fundraising events – Noncash

1g, d Pt VIII

Related organizations – Noncash

1g, e Pt VIII

Government grants (contributions) - Noncash

1g, f Pt VIII

All other contributions, gifts, grants, and similar amounts - Noncash

2, Col B Pt VIII

Program Service Revenue – Related or Exempt Function

2, Col C Pt VIII

Program Service Revenue – Unrelated Business Revenue

2, Col D Pt VIII

Program Service Revenue – Revenue Excluded from IRC 512,513, or 514

3, Col B Pt VIII

Investment Income (including dividends, interest and other similar amounts) - Related or Exempt Function

3, Col C Pt VIII

Investment Income (including dividends, interest and other similar amounts) – Unrelated Business Revenue

3, Col D Pt VIII

Investment Income (including dividends, interest and other similar amounts) – Revenue Excluded from IRC 512,513, or 514

4, Col B Pt VIII

Income from investment of tax-exempt bond proceeds - Related or Exempt Function

4, Col C Pt VIII

Income from investment of tax-exempt bond proceeds – Unrelated Business Revenue

4, Col D Pt VIII

Income from investment of tax-exempt bond proceeds – Revenue Excluded from IRC 512,513, or 514

5, Col B Pt VIII

Royalties – Related or Exempt Function - Related or Exempt Function

5, Col C Pt VIII

Royalties – Unrelated Business Revenue

5, Col D Pt VIII

Royalties – Revenue Excluded from IRC 512,513, or 514

6a, Col i, B Pt VIII

Gross Rents – Real – Related or Exempt Function

6a, Col i, C Pt VIII

Gross Rents – Real – Unrelated Business Revenue

6a, Col i, D Pt VIII

Gross Rents – Real – Revenue Excluded from IRC 512,513, or 514

6a, Col ii, B Pt VIII

Gross Rents – Personal – Related or Exempt Function

6a, Col ii, C Pt VIII

Gross Rents – Personal – Unrelated Business Revenue

6a, Col ii, D Pt VIII

Gross Rents – Personal – Revenue Excluded from IRC 512,513, or 514

6b, Col i, B Pt VIII

Less: rental expenses – Real – Related or Exempt Function

6b, Col i, C Pt VIII

Less: rental expenses – Real – Unrelated Business Revenue

6b, Col i, D Pt VIII

Less: rental expenses – Real – Revenue Excluded from IRC 512,513, or 514

6b, Col ii, B Pt VIII

Less: rental expenses – Personal – Related or Exempt Function

6b, Col ii, C Pt VIII

Less: rental expenses – Personal – Unrelated Business Revenue

6b, Col ii, D Pt VIII

Less: rental expenses – Personal – Revenue Excluded from IRC 512,513, or 514

7a, Col i, B Pt VIII

Gross amount from sales of assets other than inventory -– Securities – Related or Exempt Function

7a, Col i, C Pt VIII

Gross amount from sales of assets other than inventory – Securities – Unrelated Business Revenue

7a, Col i, D Pt VIII

Gross amount from sales of assets other than inventory – Securities – Revenue Excluded from IRC 512,513, or 514

7a, Col ii, B Pt VIII

Gross amount from sales of assets other than inventory -– Other – Related or Exempt Function

7a, Col ii, C Pt VIII

Gross amount from sales of assets other than inventory – Other – Unrelated Business Revenue

7a, Col ii, D Pt VIII

Gross amount from sales of assets other than inventory – Other – Revenue Excluded from IRC 512,513, or 514

7b, Col i, B Pt VIII

Less: cost or other basis and sales expenses -– Securities – Related or Exempt Function

7b, Col i, C Pt VIII

Less: cost or other basis and sales expenses – Securities – Unrelated Business Revenue

7b, Col i, D Pt VIII

Less: cost or other basis and sales expenses – Securities – Revenue Excluded from IRC 512,513, or 514

7b, Col ii, B Pt VIII

Less: cost or other basis and sales expenses -– Other – Related or Exempt Function

7b, Col ii, C Pt VIII

Less: cost or other basis and sales expenses – Other – Unrelated Business Revenue

7b, Col ii, D Pt VIII

Less: cost or other basis and sales expenses – Other – Revenue Excluded from IRC 512,513, or 514

8a, Col B Pt VIII

Gross income from fundraising events – Related or Exempt Function

8a, Col C Pt VIII

Gross income from fundraising events – Unrelated Business Revenue

8a, Col D Pt VIII

Gross income from fundraising events – Revenue Excluded from IRC 512,513, or 514

8b, Col B Pt VIII

Less: direct expenses – Related or Exempt Function

8b, Col C Pt VIII

Less: direct expenses – Unrelated Business Revenue

8b, Col D Pt VIII

Less: direct expenses – Revenue Excluded from IRC 512,513, or 514

9a, Col B Pt VIII

Gross income or (loss) from gaming activities – Related or Exempt Function

9a, Col C Pt VIII

Gross income or (loss) from gaming activities – Unrelated Business Revenue

9a, Col D Pt VIII

Gross income or (loss) from gaming activities – Revenue Excluded from IRC 512,513, or 514

9b, Col B Pt VIII

Less: direct expenses – Related or Exempt Function

9b, Col C Pt VIII

Less: direct expenses – Unrelated Business Revenue

9b, Col D Pt VIII

Less: direct expenses – Revenue Excluded from IRC 512,513, or 514

10a, Col B Pt VIII

Gross sales of inventory, less returns and allowances – Related or Exempt Function

10a, Col C Pt VIII

Gross sales of inventory, less returns and – Unrelated Business Revenue

10a, Col D Pt VIII

Gross sales of inventory, less returns and allowances – Revenue Excluded from IRC 512,513, or 514

10b, Col B Pt VIII

Less: cost of goods sold – Related or Exempt Function

10b, Col C Pt VIII

Less: cost of goods sold – Unrelated Business Revenue

10b, Col D Pt VIII

Less: cost of goods sold – Revenue Excluded from IRC 512,513, or 514

11a, Col B Pt VIII

Miscellaneous Revenue – Related or Exempt Function

11a, Col C Pt VIII

Miscellaneous Revenue – Unrelated Business Revenue

11a, Col D Pt VIII

Miscellaneous Revenue – Revenue Excluded from IRC 512,513, or 514

11b, Col B Pt VIII

Miscellaneous Revenue – Related or Exempt Function

11b, Col C Pt VIII

Miscellaneous Revenue – Unrelated Business Revenue

11b, Col D Pt VIII

Miscellaneous Revenue – Revenue Excluded from IRC 512,513, or 514

11c, Col B Pt VIII

Miscellaneous Revenue – Related or Exempt Function

11c, Col C Pt VIII

Miscellaneous Revenue – Unrelated Business Revenue

11c, Col D Pt VIII

Miscellaneous Revenue – Revenue Excluded from IRC 512,513, or 514

11d, Col B Pt VIII

Miscellaneous Revenue – Related or Exempt Function

11d, Col C Pt VIII

Miscellaneous Revenue – Unrelated Business Revenue

11d, Col D Pt VIII

Miscellaneous Revenue – Revenue Excluded from IRC 512,513, or 514

1 Pt IX

Grants and other assistance to governments and organizations in the U.S.

2 Pt IX

Grants and other assistance to individuals in the U.S.

3 Pt IX

Grants and other assistance to governments, organizations and individuals outside the U.S.

4 Pt IX

Benefits paid to or for members

5 Pt IX

Compensation of current officers, directors, trustees, and key employees

6 Pt IX

Compensation not included above, to disqualified persons

7 Pt IX

Other salaries and wages

8 Pt IX

Pension plan contributions

9 Pt IX

Other employee benefits

10 Pt IX

Payroll taxes

11a Pt IX

Fees for services (non-employees): Management

11b Pt IX

Fees for services (non-employees): Legal

11c Pt IX

Fees for services (non-employees): Accounting

11d Pt IX

Fees for services (non-employees): Lobbying

11e Pt IX

Fees for services (non-employees): Professional fundraising expenses

11f Pt IX

Fees for services (non-employees): Investment management fees

11g Pt IX

Fees for services (non-employees): Other

12 Pt IX

Advertising and promotion

13 Pt IX

Office expenses

14 Pt IX

Information technology

15 Pt IX

Royalties

16 Pt IX

Occupancy

17 Pt IX

Travel

18 Pt IX

Payments of Travel or entertainment expenses for any Federal, state, or local public officials

19 Pt IX

Conferences, conventions, and meetings

20 Pt IX

Interest

21 Pt IX

Payments to affiliates

22 Pt IX

Depreciation, depletion, and amortization

23 Pt IX

Insurance

24a Pt IX

Other Expenses

24b Pt IX

Other Expenses

24c Pt IX

Other Expenses

24d Pt IX

Other Expenses

24e Pt IX

Other Expenses

24f Pt IX

All other expenses

1 Pt X

Cash - non-interest-bearing

2 Pt X

Savings and temporary cash investments

3 Pt X

Pledges and grants receivable, net

4 Pt X

Accounts receivable, net

5 Pt X

Receivables from current and former officers, directors, trustees, key employees or other related parties

6 Pt X

Receivables from other disqualified persons

7 Pt X

Notes and loans receivable, net

8 Pt X

Inventories for sale or use

9 Pt X

Prepaid expenses and deferred charges

10a Pt X

Land, buildings, and equipment: cost basis

10b Pt X

accumulated depreciation

11 Pt X

Investments - publicly traded securities

12 Pt X

Investments - other securities

13 Pt X

Investments - program-related

14 Pt X

Intangible assets

15 Pt X

Other assets

17 Pt X

Accounts payable and accrued expenses

18 Pt X

Grants payable

19 Pt X

Deferred revenue

20 Pt X

Tax-exempt bond liabilities

21 Pt X

Escrow account liability

22 Pt X

Payable to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons

23 Pt X

Secured mortgages and notes payable to unrelated third parties

24 Pt X

Unsecured notes and loans payable

25 Pt X

Other liabilities

27,28,29 Pt X

Unrestricted, Temporarily, Permanently Restricted. As of December 15, 2017, ASC 958 modified or eliminated the distinctions between temporarily restricted and permanently restricted assets. All funds without donor-imposed restrictions must be classified as unrestricted, regardless of the existence of any board designations or appropriations. Line 28, Temporarily Restricted Net Assets, can be used to show the balance per books of net assets with donor-imposed restrictions that may require resources to be used after a specified date (time restrictions), or used for a specified purpose (purpose restrictions), or both. Organizations may also opt to leave Line 28 blank and report all net assets subject to donor-imposed restrictions on Line 29.

27 Pt X

Unrestricted net assets. Displays when a segment was set up with a function of RES (Restriction Function) and designation defaults to URS restriction code. As of December 15, 2017, ASC 958 modified or eliminated the distinctions between temporarily restricted and permanently restricted assets. All funds without donor-imposed restrictions must be classified as unrestricted, regardless of the existence of any board designations or appropriations. Line 28, Temporarily Restricted Net Assets, can be used to show the balance per books of net assets with donor-imposed restrictions that may require resources to be used after a specified date (time restrictions), or used for a specified purpose (purpose restrictions), or both. Organizations may also opt to leave Line 28 blank and report all net assets subject to donor-imposed restrictions on Line 29.

28 Pt X

Temporarily restricted net assets. Displays when a segment was set up with a function of RES (Restriction Function) and designation defaults to TRS restriction code. As of December 15, 2017, ASC 958 modified or eliminated the distinctions between temporarily restricted and permanently restricted assets. All funds without donor-imposed restrictions must be classified as unrestricted, regardless of the existence of any board designations or appropriations. Line 28, Temporarily Restricted Net Assets, can be used to show the balance per books of net assets with donor-imposed restrictions that may require resources to be used after a specified date (time restrictions), or used for a specified purpose (purpose restrictions), or both. Organizations may also opt to leave Line 28 blank and report all net assets subject to donor-imposed restrictions on Line 29.

29 Pt X

Permanently restricted net assets. Displays when a segment was set up with a function of RES (Restriction Function) and designation defaults to PRS restriction code.As of December 15, 2017, ASC 958 modified or eliminated the distinctions between temporarily restricted and permanently restricted assets. All funds without donor-imposed restrictions must be classified as unrestricted, regardless of the existence of any board designations or appropriations. Line 28, Temporarily Restricted Net Assets, can be used to show the balance per books of net assets with donor-imposed restrictions that may require resources to be used after a specified date (time restrictions), or used for a specified purpose (purpose restrictions), or both. Organizations may also opt to leave Line 28 blank and report all net assets subject to donor-imposed restrictions on Line 29.

30 Pt X

Capital stock or trust principal, or current funds

31 Pt X

Paid-in or capital surplus, or land, building, or equipment fund

32 Pt X

Retained Earnings, endowment, accumulate income, or other funds

Pt IX: Col B

Program Services. Displays when a segment was set up with only a function of PGM (Program Function); designation defaults to PGE program code.

Pt IX: Col C

Management/General. Displays when a segment was set up with only a function of PGM (Program Function); designation defaults to MGE program code.

Pt IX: Col D

Fundraising. Displays when a segment was set up with only a function of PGM (Program Function); designation defaults to FRE program code.

Form 990EZ

Select the appropriate IRS Form 990-EZ Line Number or Column Letter in which the account should be grouped. Form 990 Line Numbers display when segment-type is GL only. Below you will find a description of each code:

Code

Description

N/A

Not Assigned

1 Pt I

Contributions, gifts, grants, and similar amounts received

2 Pt I

Program service revenue including government fees and contracts

3 Pt I

Membership dues and assessments

4 Pt I

Investment income

5c Pt I

Gain or (loss) from sale of assets other than inventory

6a Pt I

Gross revenue

6b Pt I

Less: direct expenses other than fundraising expenses

7a Pt I

Gross sales of inventory, less returns and allowances

7b Pt I

Less: cost of goods sold

8 Pt I

Other revenue

10 Pt I

Grants and similar amounts paid

11 Pt I

Benefits paid to or for members

12 Pt I

Salaries, other compensation, and employee benefits

13 Pt I

Professional fees and other payments to independent contractors

14 Pt I

Occupancy, rent, utilities, and maintenance

15 Pt I

Printing, publications, postage and shipping

16 Pt I

Other expenses

19 Pt I

Net assets or fund balances at beginning of year

20 Pt I

Other changes in net assets or funding balances

22 Pt II

Cash, savings and investments

23 Pt II

Land and buildings

24 Pt II

Other Assets

26 Pt II

Total Liabilities