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 |