Schedule O Supplemental Information to Form 990

SCHEDULE O
(Form 990)

OMB No. 1545-0047

Supplemental Information to Form 990
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.

Department of the Treasury
Internal Revenue Service

©

Attach to Form 990.

Name of the organization

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

2009
Open to Public
Inspection

Employer identification number

Cat. No. 51056K

Schedule O (Form 990) 2009

Schedule O (Form 990) 2009
Name of the organization

Page

2

Employer identification number

Schedule O (Form 990) 2009

Schedule O (Form 990) 2009

General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.

Purpose of Schedule
An organization should use Schedule O
(Form 990), rather than separate
attachments, to provide the IRS with
narrative information required for
responses to specific questions on Form
990, and to explain the organization’s
operations or responses to various
questions. It allows organizations to
supplement information reported on
Form 990.

Who Must File
All organizations that file Form 990 must
file Schedule O (Form 990). At a
minimum, the schedule must be used to
answer Form 990, Part VI, lines 11A and
19. If an organization is not required to
file Form 990 but chooses to do so, it
must file a complete return and provide
all of the information requested,
including the required schedules.

Specific Instructions
Use as many continuation sheets of
Schedule O (Form 990) as needed.
Complete the required information on
the appropriate line of Form 990 or its
schedules prior to using Schedule O
(Form 990).
Identify clearly the specific part and
line(s) of Form 990 or its schedule(s) to
which each response relates. Follow the
part and line sequence of Form 990 or
the part and line sequence of its
schedule(s).
Late return. If the return is not filed
by the due date (including any extension
granted), use a separate attachment to
provide a statement giving the reasons
for not filing on time. Do not use this
schedule to provide the late-filing
statement.
Amended return. If the organization
checked the Amended return box on
Form 990, line B, use Schedule O (Form
990) to list each part or schedule and
line item of the Form 990 that was
amended.

Page

Group return. If the organization
answered “Yes” to Form 990, line H(a)
but “No” to line H(b), use a separate
attachment to list the name, address,
and EIN of each affiliated organization
included in the group return. Do not use
this schedule. See the instructions for
Form 990, I. Group Return.
Parts III, V, VI, VII, and XI. Use
Schedule O (Form 990) to provide any
narrative information required for the
following questions.
1. Part III, Statement of Program
Service Accomplishments.
a. “Yes” response to line 2.
b. “Yes” response to line 3.
c. Other program services on line 4d.
2. “No” response to Part V,
Statements Regarding Other IRS Filings
and Tax Compliance, line 3b.
3. Part VI, Governance, Management,
and Disclosure.
a. Material differences in voting rights
in line 1a.
b. “Yes” responses to lines 2 through
7b.
c. “No” responses to lines 8a, 8b, and
10b.
d. “Yes” response to line 9.
e. Description of process for review of
Form 990, if any, in response to line
11A.
f. “Yes” response to line 12c.
g. Description of process for
determining compensation on lines 15a
and 15b.
h. If applicable, in response to line 18,
an explanation as to why the
organization did not make any of Forms
1023, 1024, 990, or 990-T publicly
available.
i. Description of public disclosure of
documents in response to line 19.
4. Part VII, Compensation of Officers,
Directors, Trustees, Key Employees,
Highest Compensated Employees, and
Independent Contractors.
a. Estimate of average hours per
week, if any, devoted to related
organizations for which compensation
was reported in columns (E) or (F).
b. Description of reasonable efforts
undertaken in regard to column (E).

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5. Part XI, Financial Statements and
Reporting.
a. Change in accounting method or
description of other accounting method
used on line 1.
b. Change in committee oversight
review from prior year on line 2c.
c. “No” response to line 3b.
Schedule E (Form 990 or 990-EZ). If
applicable, use Schedule O (Form 990)
to explain a “Yes” response to lines 6a
or 6b or a “No” response to line 7. If
additional space is needed, use
Schedule O (Form 990) to explain a “No”
response to line 3, 4a, 4b, 4c, or 4d, and
a “Yes” response to line 5a, 5b, 5c, 5d,
5e, 5f, 5g, or 5h.
Schedule G (Form 990 or 990-EZ). If
applicable, use Schedule O (Form 990)
to describe the custody or control
arrangement and payments of
fundraising expenses or reimbursements
as required in Part 1, line 2b, columns
(iii) and (v), respectively.
Schedule K (Form 990). If applicable,
use Schedule O (Form 990) to describe
the organization’s use of alternative
12-month reporting periods with respect
to bond issues reported on Schedule K
(Form 990).
Schedule L (Form 990 or 990-EZ). Use
Schedule O (Form 990) if additional
space is needed to report information
required by Schedule L (Form 990 or
990-EZ).
Schedule R (Form 990). If applicable,
use Schedule O (Form 990) to provide
the group exemption relationships
described on Schedule R (Form 990),
and to describe the method used to
determine the amount(s) reported on
Schedule R (Form 990), Part V, line 2.
Other. Use Schedule O (Form 990) to
provide narrative explanations and
descriptions in response to other
specific questions. The narrative
provided should refer and relate to a
particular line and response on the form.
Do not include on Schedule O
(Form 990) any social security
CAUTION
number(s), because this
schedule will be made available for
public inspection.