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Must-do's in Signing the If The Organization Answered Yes On Form 990 Part Iv Line 3 Or Form 990 Ez Part V Line 46 Political Campaign Activities Then Irs on Mobile

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Tips on completing the If The Organization Answered Yes On Form 990 Part Iv Line 3 Or Form 990 Ez Part V Line 46 Political Campaign Activities Then Irs

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Steps of Customizing the If The Organization Answered Yes On Form 990 Part Iv Line 3 Or Form 990 Ez Part V Line 46 Political Campaign Activities Then Irs

today we are going to be going over how.to prepare a 990 in the tax software.first I'm going to go ahead and open up.engagement.in the 2016 tax software as well you.will also want to have a channel open to.be able to pull in the prior year tax.return you're not actually going to pull.it in you're going to be viewing it only.for training purposes we went ahead and.pulled in the tax return to the binder.you're going once you get an engagement.you are going to want to find the 990.training binder the easiest way to do.that is you click over here on training.you can click over in the main box and.type in 990 and that will find that for.you for training purposes I'm going to.check this binder out.so you'll open up that screen you'll.once you're an engagement and you're.ready to start on preparing the work.papers you're going to open up that box.to let you sink the binder to your local.file room you're going to want to check.out all of the work papers open this.binder when synchronous is complete and.hit synchronize while that is loading.I'm going to pull up the tax software.for 2016 is what we are going to be.going over the tax returns that we are.going to be going over in training today.are already finished the work papers are.already finished so in our starting for.this training we are assuming that the.work papers are finished they were.copied from binders that were already.completed.and so we will not be preparing any work.papers you will be preparing those on.your own.now we are going for training purposes.I'm going to split these screens so you.can see both of them at the same time.so I'm going to move this one over here.to fill this side and I'm gonna move.this one over here today we are going to.be going over the full form 990 we also.have 990 Easy's which is the Coffman.fund in the training binder and we have.another one that is palm village today.we are going to be working with dignity.period it is one of our clients that.operates and are nationally overseas and.so what you're going to do is you're.going to put this number this is the.client ID number we have in here for.easy access we're going to put that in.there and you see here there's a.training session each binder will have.each training binder in the tax software.will have your own training to where you.can practice so I'm going to be going.over the return that is already complete.I will not be entering any numbers in I.will just be showing you where they go.so we can.show you how to move around the software.a little bit easier.once you are ready to start a return.also you will want to move it you will.want to move the task to yourself in Ex.cm x cm will be gone over with you in a.separate training video okay so what we.are going to do is I'm going to move.this over a little bit we're going to.double click on the dignity period.header that will drop down these boxes.for categories so we have the trial.balance I also want to note on this.particular client they had an audit as.well so the audit will take place first.and then once the audit is close to.being wrapped up or already wrapped up.soon after we will prepare the tax.return so the main work papers that we.will be working with today are going to.be in this 8400 section and again these.tax work papers were all copied from the.actual clients binder that was already.completed so we are not preparing any of.these work papers today they were.already prepared for us.so once you have the binder open you.have the tax return open and you have.the prior-year return and in the.training binder we have the priority or.return right here in each section so.right now we're working on dignity.period here's the 2016 return that you.can look off for ease of access you can.also pull the prior-year return to.compare that as well first thing I like.to do whenever I open up a binder I like.to make sure that we have all the work.papers that we need to prepare the.return I compare it to last years where.papers to see if there are any taxes.where papers that we are missing.anything that is different from last.year that we need to ask the client.about anything that just looks different.that catches your eye and you think that.we would need more information for.okay what we are going to do first is we.are going to open up the federal trial.balance.once that opens we want to make sure.that all of your accounts are grouped.and I will show you what that looks like.in just a second as this loads.okay for right now I'm going to make.this the whole screen the way you can.tell that if all of your accounts are.grouped is you're gonna see the sum of.account groups this is zero right now.but if there were groups that were not.group if there were accounts that were.not grouped they would show up on this.bottom line right here where it says sum.of account groups the way you would.group those is you would go to the.engagement tab you would go to set up.account groupings you would find the.database that you were working on we are.working on dignity period and you would.do the 2016 or whatever year you're.working on the tax grouping there would.be a list of accounts in this column.that were not grouped you would find.their appropriate grouping and mark this.little box to move that account over to.the highlighted account grouping because.there are no accounts that need to be.groups we are going to go ahead and.close this.okay I'm going to move this to one side.we are going to be working with the.trial balance first.okay.now in the tax software we have this tab.called government federal government in.these pages are what dean 990 actually.or what the tax return actually looks.like smaller here let me open that up.larger for you so this is what that.actual return looks like these buttons.up here are to scroll page by page you.can go down or you can go up this button.right here this government GI means.government to interview this button is.going to be your best friend so for.instance you want to know where these.contributions and grants are going to be.inputted and you're looking at the front.page of the United ninety you can click.on this box if it's yellow if it's red.down here.if the box is red you cannot do.government interview that means that.it's calculated but if the box is yellow.and this little blue thing is.highlighted then you can click.government to interview and that shows.you with which input screen you're going.to enter those balances on and you can.also click back and it will take you.back to the page that you were on before.or for instance if you want to start on.the government screen and say you're.inputting expenses and grants on this.screen and you want to know well where.does this blow through to on the 990.which page does this go to you can click.that government screen and it'll show.you where those are inputted where the.show up on the 990 so let's go ahead and.get started we are going to move this.back over.it's a little harder with one screen and.we're gonna go ahead and get started so.what I like to do first is I like to.enter in the financials first and then.go through the informational inputs.okay we are ready to go so we are going.to start off with the balances I also.want to note as we're going through this.you never want to change any of the.prior year numbers in the tax return or.any of the beginning of the year numbers.these rules words from the prior year.tax return in our software so you don't.ever want to change those so we are.going to start on I also want to show.you this real quick once you okay if you.click on these blue highlighted pages.these are the pages that have.information on them so if they are black.that means they don't have information.on them and you probably won't need.those for the current year tax return.most of the information will be the same.as last year.there are hardly ever any changes but if.there are you will know and as I'm.clicking on these screens you can see at.the top that this shows you what is.included in those input screen so for.instance we are gonna start on 990 - 11.and start putting in the income.statement the contributions so we're.gonna double click on that you can see.that it shows that right there we are.going to double click on this.we're going to make the screen fit and.I'm going to kind of show you where.these numbers are coming from on the.trial balance so if you notice the.Contra contributions received.fundraising if you see this code right.here number three fundraising events 74.for twenty nine seventy four four.twenty-nine the other contributions.received all other as number six.here's the code this is the cash portion.three hundred forty one thousand five.hundred forty four and this is the non.cash right here.the non cash portion which is 701 and.it's put on the same line as number six.but in the non cash column that's going.to be it for that page on this client.you can just hit the down button on the.page down at the top of the screen.and we are going to scroll over and.notice that they don't have any program.revenue most of their revenues from.contributions and fundraising activities.they do have $20 an interest income.however so this will go in the interest.income line in the excluded column.because it is related business income.because their income from their program.activities but it's not regulated or.exempt function income okay.so the next page we are going to be.looking at is this functional expense.allocation work paper so this is all the.expenses that the client has and it is.broken down between program services.management in general and their.fundraising services.this helps viewers see how much of their.expense of how much of their money is.being spent on their program management.and fundraising so what we want to see.here is the program services we would.like to see the highest number possible.some clients will give us the breakdown.of how they want it and some trial.balances will already be grouped this.trial balance just happens to already be.grouped for program management and.fundraising but we are going to go ahead.and scroll down to show you where these.are okay so we have grants outside of.the United States like I said earlier.this is a foreign organization they.operate in Ethiopia in different regions.in Africa.so you can see that the grants that they.dispersed were one hundred and fifty.nine thousand dollars and this ties to.trial balance most of our clients also.have I'm going to go back to the binder.most of our clients also have a.functional expense allocation work paper.this makes it a lot easier to tie out.the functional expenses to the tax.return and it also allocates between.their different programs so as you'll.see on the top these totals will help.you tie out to the tax return and if you.scroll down make these a little bit.bigger if you scroll down you can see.that this one fifty nine five hundred.one fifty nine five five one is the.pussied program you'll also see that.these accounting services accounting.services are always going to be.management and general they do not have.anything to do with their program their.day to day operation expenses so those.are going to be input in the management.in general section on the accounting.line here.I know it's a little hard to see with me.going scrolling back and forth so I.apologize for that but we have to do it.all on one screen again for the.fundraising.14500 you will go ahead and put that in.the fundraising column and so on and so.forth.once you get down to the bottom here not.every line has a category not every.account has a category that is already.on the 990 so other expenses are going.to be listed at the bottom so we're.going to scroll down and you can see.those here they're not necessarily in.order but the balances are still and put.into the tax return so you can see for.instance postage and printing on the.trial balances first the postage and.printing on the tax return a second that.doesn't matter as long as it is in the.other expense column that is fine and.you'll see where we put those balances.as well the one eight one six two five.six four seven eight and so on and so.forth.so in order to tie this out easier we.are going to go to the use the.handy-dandy government to interview form.this will actually take you to the first.page to the totals so we are actually.going to go I happen to know that page.10 is the functional expense allocation.page and you're going to scroll down to.the bottom.I can do this I'm gonna go ahead and.make this bigger so I can show you real.quick okay at the bottom you're gonna.see this 241 837 in the program column.the next column is going to be the 49 3.69 and the 18 9 1 8 to follow so you.will see on here total program expenses.241 837 the 4 6 are 4 9 3 6 9 ties and.so does the 18 9 1 8 so we are good to.go on this work paper so what you will.do you will close the work paper once.you know that everything is good on that.and you will come in here you will right.click on that work paper and you will.sign off as the preparer it will then.put your initials and the date that you.signed off in this prepared by when the.reviewer reviews your work they will do.the same thing they will read right.click sign office first reviewer and.then the final reviewer the signer of.the tax return will do the same as the.second reviewer.okay what we are going to do next is.we're going to go back to the federal.interview tab and we are going to go to.so we were on this 990 - 14 that's where.the functional expense allocation work.papers or I'm sorry functional expense.allocation input screen is we are going.to hit that next page button and if.there's more than one I'll show you this.if there is more than one page because.the this was through from there were too.many accounts to show up on the first.page so we needed to create a second.page so you'll just go ahead and do next.form again this 990 - 15 you will not.need to do anything with this is prior.your expenses that rolls forward from.the prior year tax return so you will.not change those numbers the next is the.balance sheet assets so I'm going to.bring this over again you will not.change any of these beginning of the.year numbers you will only be entering.the end of the year numbers so we will.scroll up and you can see that this cash.balance is the seventy three five two if.you scroll over you can see the names of.the accounts for training purposes I'm.going to just keep it on this and you.can go back and see the names okay so we.have the savings and the temporary.investments the 350 zero one nine and so.on and so forth.that page is just the assets so I'm.going to scroll down on our trial.balance you will notice that there are.no liabilities for this client so we are.going to go straight to the net assets.portion.which is on the next page so you will.see unrestricted temporarily restricted.and permanently restricted net asset so.in order to get these numbers you're.going to scroll down you're going to see.that this 3 5 2 3 0 5 well that doesn't.match up to this 3 432 775 what you're.going to do is the unrestricted net.assets is this total plus the income or.loss from the year and that you will see.here at the bottom of the 432 775 which.matches this 432 775 the temporarily.restricted net assets is this 5,000 and.at the bottom of this page is where you.will mark if they've had an audit or if.their financial statements were compiled.for this client they were audited by the.independent contractor.and that is it so we are gonna go to the.next page the next page is going to show.you any adjustments that need to be made.to the tax return basically any book to.tax differences so it looks like there.was a grant adjustment of $5,000 that.could have been a prior period.adjustment and then there's a Spring.Gala reporting adjustment which is a.difference that was on the financial.statement.so the next page this is where you're.going to reconcile your revenue and.expenses to the audited financial.statements if there were any this client.had an audit like I said earlier some.clients do not so you will not need to.complete this page I will now pull up.the audited financial statements that.I've pulled in from the prior binder the.dignity period issued audit I'm going to.make this smaller and pull it over to.the screen the side of the screen.and we are going to find the financial.statements here is the assets.liabilities and here is the income.statement I'm going to close my little.notes here okay so on this interview.screen on the 990 it's telling you to.enter in the revenue gains and other.support per audited financial statements.so this is going to be the total revenue.so this 394 759 comes from this total.support in the revenue of three nine.four seven five nine.anything that is grouped differently for.book than it is tax is going to go on.this line so for instance the.fundraising event expenses our report as.expenses on the financial statements but.the reported net revenue on the return.so that is our difference right here you.will not see that on the financial.statements you will see that on the.functional expense allocation you scroll.down a little bit further and you need.to balance that out with your total.expenses and losses from the financial.statements which is this three one four.two eight nine three one four two eight.nine again you're backing this for 165.off of the top you also need to do that.on the bottom alright.so that is it on the financial.information for balancing purposes I'm.going to go ahead and open this up you.always want to go ahead and check your.Diagnostics if you are out of balance.there will be a caution diagnostic here.that says informational there will be a.caution diagnostic or a warning.diagnostic that will let you know that.you're out of balance and how much you.are out of balance if that happens just.go to your balance sheet go through the.return and see if there was maybe a.transposition error or if you missed an.account most of the time it's an easy.fix and it's just a small mistake and.you just update the page that needs to.be updated okay I'm going to close out.of this interview screen the next part I.like to do after I get in all the.financial balances is work on the.schedules so I'm going to pull this to.the side again.and we are going to work on Schedule A.and let me show you what that looks like.in the government screen first.so Schedule A is showing the public's.charity status of the organization you.will never change this on part one this.is this comes from their determination.letter from the IRS.this is entered on screen a one.over here on this side right here what.you will do though is let me take you.back to page two of Schedule A this is.the important page let me maximize this.so you can see this so this is the.public support test for the charity this.schedule is a rolling five years so.because this entity was incorporated in.2014 I believe it is only reporting.three years if it was in business longer.it would report 2012 through 2016 so.it's a rolling five years so you will.use interviews screen a to to input the.amount again we will not change the 2014.or 2015 numbers we are only working on.the current ear column so you will see.over here it says gifts grants.contributions and membership fee was.received going to.scoot this over bring up the trial.balance.and you will see that this is.contributions those contributions equals.this for 1676 for or I'm sorry for 16 6.7 4 that will go in this column.underneath the contributions green ups.and gifts if you scroll down a little.bit further this is where you will enter.in your interest dividends from the.trial balance right here and that is it.for that page going to the next.interview screen we are required to.disclose any person who gives in excess.of 2% of the last 5 rolling of the past.5 years.in excess of the 2% so let me show you.what that looks like.on page 2 of Schedule A.if you scroll down you'll see this line.five total portions of contributions by.each person included on line one line.one that exceeds two percent of the.amount shown on line eleven line eleven.is the total revenue for the last five.years.anyone that contributes in two percent.in excess of that is required to be.reported so if you double-click on this.blue book box you will see the excess.contributions you'll see the total.contributions that they have given and.you'll see the excess contributions that.are being reported there is a work paper.for this let me go back to the.government screen interview screen and.show you what that looks like we're.going to go to a3.I'm going to scroll down so you can see.the donor information and we are going.to go to that work paper so it's going.to be on the work paper donations above.5,000.in this particular binder for this.client.so if you notice my Kinlan coutny did.not give any amount during 2016 so we.just put a zero there luis and helen.wall did not give an excess of two.percent of the total contributions for.this year but they have given in the.past so we want to continue to enter in.their contributions because maybe next.year they would be in excess so we want.to show their total contributions so for.instance if you just search on the.spreadsheet for wall.you will see dr. Leonard Lewis and Helen.wall the three eight seven five the.three eight seven six which is rounded.you notice that they do not show up on a.excess contribution list it was required.to be disclosed but mr. Mike Hanlon.coutny will we will find their name and.you'll notice that we highlight these.for ease of access to review for ease of.review the Mike and lend coutny Family.Foundation Fund they gave two hundred.and fifty five thousand dollars that is.where these are going to go hunts and so.on and so forth.so that is any donors who gave an excess.of 2% next we are going to click over to.schedule B schedule B is a schedule of.all contributors who gave more than.$5,000 some organizations are so large.that they have hundreds of people that.give over $5,000 so sometimes we do the.different tests we are allowed to do.either $5,000 or 2% of the amount on.line I on Form 990 part 8 line 1 H or on.990-ez line 1 for this client we only do.anyone who gave $5,000 or more so we are.going to go back to the interview screen.we are going to go to B dash 1 and you.will see they have the contributors name.address city state zip code and the.amount of contributions they received we.will also need to have this code in here.for it to show up correctly most of them.we will mark person if they have a.non-cash contribution you will put that.as number 3 as non cash if they have.non-cash contributions you are also.required to give a description of the.property as well as the fair market.value or the estimated value of the.property and the date the organization.received.the donation so for instance let's go.ahead and smooth this over to the side.and we will look up the first one I also.want to note if you if there is a an.interview screen where you have to enter.in a contributors name and you have to.scroll down and it has a corresponding.line like this is letter A and this is.letter A if you are clicking and you're.like well who was this again I don't.remember who this wasn't so scrolling up.to find that person's name if you notice.down here at the bottom right here it'll.show that this was Audrey's donation so.that makes it a lot easier so there it's.not a lot of scrolling up and down or.back and forth so we will look for.Audrey on our spreadsheet.and you'll see she gave the 5100 you.will notice as I just scroll through.here real quick.all of the highlighted and um all the.highlighted lines are reported on.Schedule B and or schedule a okay so you.can see that.and that is Schedule B.okay I'm going to go ahead and close out.of this work paper and again when this.work paper is completed you will want to.go ahead and right-click and sign off as.prepare the next schedule as you can see.by the blue highlighted items is I don't.believe there is anything on Schedule D.for dignity period I believe that it's.just blank they don't have any fixed.assets so that is correct.and so that's an example of if you enter.anything on a screen and then you.realize that you don't need that screen.and you don't want that to be blue.because you made a mistake you entered.something in there wrong you can go up.to options and reset input and if.there's you want to delete the.information that you put in there by.mistake you'll go to that options reset.input and you'll hit okay so that's good.if you have any blank lines if you added.accounts and then you realize you didn't.need them you'll just delete that.information so those blank lines won't.show up on the tax return so it looks.much cleaner.okay the next schedule that they have is.Schedule F because they are for an.organization who does activities outside.of the United States.so this first page I'm going to make.this a little bit bigger so you can see.okay this first page will most likely.stay the same they're gonna this is a.statement saying how they monitor their.grants this is going to be the code nine.is listing the region in which the.activities took place so down here.number nine you can see all these.different countries with their.activities took place they do not have.any regions or offices in that region.and they do not have any employees that.stay in that region the total.expenditures for the region should match.the program expenses on page.which they will also show up on page two.at the bottom of the page as well so we.are going to go back to that screen that.F one screen so again you're going to.list the total program expenses for that.region there might be they might operate.in more than one region we will have the.breakout of what expenses were incurred.in each region down here you will.describe the list or describe the.different services that were provided.for this client it's mostly the same.every year for some clients the activity.stays the same.but they might have expanded to.different regions of the world so you.just need to make sure to pay attention.to that and make sure we clarify with.the client if they are expanding into.other regions we're going to click that.down button and we are going to record.what the grant who the grants were given.to so this grant was given to this.mikkel University Research Fund in the.amount of 159 5051 you will notice that.this is the.amount this is the same amount as page.10 total grants so this will need to tie.out to that other screen I also want to.note if you're flipping back and forth.two screens like I am instead of closing.out of the straight screen going to.federal government and opening another.screen you can hit this back button.right here and that will take you to the.previous page that you are on no matter.if that's the interview screen or the.government screen which is very nice.when you are clicking back and forth a.lot.so this lists the amount of the grant.the code-nine is the region in which.they were serving those people and this.lists the purpose of the grant.and evaluation which is cash because.there was a cash donation or a check and.how they dispersed that money to that.other organization so they wired that.information over there was no non-cash.assistance so we don't need to do.anything there okay next we are going to.flip to fundraising expenses so I'm.going to close out of this we are going.to make this smaller and go back to the.binder so we know from the trial balance.that they had fundraising activities you.can see the Sun rising income here as.well as the direct expenses here these.are all the fundraising expenses they.incurred for their fundraising activity.we have in the binder we have a schedule.G summary which I like because it is.easy to tie to the tax return I'll make.this a little bigger so you'll see the.gross receipts.this is wing.to the trial balance and let me show you.where this was coming from.okay.so the grocery seats is coming from this.fundraising income right here in the net.fun fundraising section as well as the.contributions received from the.fundraising up here because down here is.the fundraising revenue up here is the.contributions because we need to break.that out for nine ninety per piece is so.you can see that the total of those two.are the eight eight firms are eight.eighty nine thousand three fifty you're.going to list the contributions.separately to come to the gross income.which is fourteen nine twenty one we are.also going to scroll down to the.fundraising expenses and if you click on.here you're going to input these we know.that this facility costs as well as.this other facility costs you add those.together then equals the 2077 we put.that there the food and beverages are.these the other amounts I can move this.over.so those are the 70 to 60 and the 1121.you can see that the food and beverage.cost here as well as the wine pull.expense there were no entertainment cost.non cash prizes or cash prizes for this.client this year so the other direct.expenses are the rest of the expenses.that are not categorized among these.these categories match the tax return.I'm gonna pull up schedule G for you and.show you where you will be tying this.after entering this information so on G.to the schedule G stands for gaming so.that might be a little easy for you to.remember so you will put the type of.event which was our Spring Gala your.gross receipts from this line your.charitable contributions from this and.on the front page of Schedule G it will.show your gross income and I will show.that to you in a second so your rent.this lowly cost goes here other direct.expenses and food and beverage and we.make this a little bit bigger so you can.see.okay they didn't have any other gaming.activities so we don't need to worry.about that and you can close out of here.go to federal to governments and go to.schedule G page two you can see here.make this smaller again you can see here.that this matches this work paper that's.why we have this it's a lot cleaner and.a lot easier to tie it out to the tax.return you can also see.over here let me scroll down you can see.that the direct expense summary is this.4102 one and the net income are actually.net loss is.going to be this 26100 which also is.going to tie to the trial balance this.26100 will tie to this okay.we are going to close out of this.and the next schedule is scheduled o.schedule o is a below / schedule.anything that does not fit on any of.these pages for example if any of the.descriptions do not fit if they run off.they're too long to fit on these lines.such as this one it will go to schedule.o and continue the verbage there as you.can see here this was the other the rest.of that sentence from that other page so.schedule.oh it's for any other information that.the IRS might need or require so it.looks like we have.to explain that they have an audit.committee in the audit board and who.they want what they want to know is who.handles the oversight of that audit so.we're just disclosing that 2016 is the.first year so this is the first year for.the process and the process hasn't.changed for prior year because it's not.applicable okay what I like to do next.now that we are done in putting the.financial information we are done with.the schedules now if you go to page one.you will see that there is all this.other information that we are still.needing that we have not input on pages.three through six we have these required.schedule checklist that we also need to.complete I like saving that for last.so what we are going to do is we are.going to go to 990 - 4 and you will not.need the trial balance for this.information they are just questions so a.lot of them will say the same from year.to year.unless they have something different a.lot of these questions will say year to.year but you want to make sure that they.still apply and you want to read through.them to make sure another question that.is not marked does not apply for this.year and if it does you will mark that.box so for instance the organization's.separate or consolidated financial.statements for the tax year include a.footnote that addresses the.organization's liability for uncertain.tax positions so this is listed in the.audit so we need to disclose that on the.tax return as well and you will just go.through here and see.read through these questions and see if.they apply or not yes we did we did.obtain separate independent audited.financial statements we did do business.and foreign country as well as we.reported more than fifteen thousand.dollars in gross income from fundraising.events and that was the schedule Jean so.you'll notice that in this in these.parentheses that will tell you what page.that you will need to complete so this.is G 2 so you will go to that interview.screen and complete the G 2 so that is.that will help you to make sure that you.are completing the right schedules for.those questions that we are answering so.we'll scroll down the same thing with.these these are just asking how do they.make the 990 available for public.inspection 990s.are required to be put on it so they are.open for public inspection anyone in the.public can look at them or request these.documents.these normally stay the same every year.they will not change unless they have a.change in their policy now we are.getting to they're wanting to know how.many 1099s were issued by the.organization to other organizations so.if you go to the work papers you will.see the 2016 1096 which is the summary.of the 1099 so you'll see where it asks.for number reported in box three of form.1096 you will see here total number of.forms box three under ten ninety six is.three so we'll mark that with the tax.return checkmark and if you don't know.how to do that you will go here to looks.like they don't have it on here but.you'll see a thing a column that says.PDF flyer or PD flyer and you'll see a.tick mark for the tax return you'll also.see letter connectors number connectors.and things of that nature to help you.tie out and show that you double-checked.your work on those work papers and that.they tie to the tax return okay we're.going to scroll down you want to mark.that they did not have any financial.accounts and foreign countries most of.our clients do not.but you want to double-check that these.boxes will most likely be the same as.last year you want to double-check that.as well to make sure the same thing for.their policies on the next forum they.for the conflict of interest policy etc.whistleblower policy most of those will.stay the same if they have one the year.before chances are they did not get rid.of it we also want to disclose how.if they compensate any officers or.anything like this so we're going to go.to the next page now they're asking for.the number of voting members in the.governing body so we have a work paper.in here that lists I believe it's in.this 2016 tax questions that was were.given to us by the client and she lists.on here who was on the board and how.many hours so there's Lois Helen Matt.and Lindy so that is four members of the.board so we're going to enter four in on.here and they all have voting power so.they are independent.okay that is gonna be it on that page.most likely these will stay the same.just trying to show you where those will.be inputted okay here on 990 - 9.interview screen this is where you're.going to enter in the officers directors.trustees Camp Lloyd's etc and that.information was given to us in this work.paper you can see Lois wall 10 hours.Helen 20 hours Matt 3 and Lynn 1 so that.is where you will report this.information if they are compensated.these board members are not compensated.if they if you have board members that.are compensated or key employees that.are compensated their compensation will.go in this section right here you also.want to make sure if you are adding new.board members that you mark these boxes.if they are an officer or trustee or.director you want to make sure that.these boxes are correct.okay and that is going to be it for that.on the next page you want to mark that.no none of them were compensated if they.were compensated you will not check that.box obviously and that is going to be it.for the board members okay so that is it.for the input screens now you're.probably wondering well how do I tie all.this out to my trial balance how do I.make sure one last final check to make.sure that everything balances and make.sure everything flows through the right.screen and cover it shows up on the.right government forum so what I.normally do is I will have the trial.balance up and on one screen I will have.the prior your tax return open on one.screen and I will have the current your.tax return open on one screen and I will.go a line for line and make sure the.name matches last year if they do not.have any changes I will make sure that.the employee identification number.matches I will go line by line and make.sure that their information the client.information is correct you also want to.go through the work papers to make sure.that these tie out they also will give.you the number of volunteers.as well and that will be input on the.first screen if you scroll down.you'll see the number of volunteers that.will change probably every year and so.you want to make sure that we get that.information from the client let me go.back to page one and scroll down you'll.see that I'm going to make this pull.this to this side of the screen.okay here we go I'm going to pull up the.trial balance and kind of quickly show.you I'm going to quickly show you how.this ties out.okay so here we have the contributions.Grants Program revenue all of that you.can see here that that is the four one.six six seven four okay you have the $20.in interest income and then you have.this 26100 for fundraising income okay.you also scroll down and it will show.you your your expenses and your net.income so you always want your to make.sure that your net income matches the.tax return.I'm gonna go down to the next page one.thing I did not mention yet is this page.- okay so page two is where we show the.public the organization's mission and.the program so what they are spending.their money on what did they give it who.are they giving grants to and what they.are for most likely these program.descriptions are not going to change.unless they do something different.unless they have numbers in here that.have to do with how many people they.helped or different things like that so.where we are getting these numbers is.going to come from either the client.will tell us how to break out their.expense their program expenses into each.of their programs for this client it is.included in the functional expense.allocation work paper if you scroll to.the side here.it breaks out for each program based on.the allocations below that were given to.us the summary is here and it breaks out.program expense for as well as the.grants we have a work paper for the.grant that breaks it up into each.program we have the expense of one.twenty seven twenty three which is the.first program and then we have one.twenty one 114 which is the second.program so you want to make sure that.those are updated and if they have.audited financial statements most likely.those program descriptions will be in.those audited financial statements and.we want to make sure that we tie those.out and we match those from the audited.financial statements to the tax return.this total program service expenses on.the bottom of page two will need to.match page ten of the functional expense.statement and you can see here that it.does this is the program expense column.and it matches that first page okay so.we are going to go back to page two.we're going to scroll through page three.and you can see that these are the.questions that we were answered and if.we answered yes to this this question.then we must complete schedule a which.we did the same thing for schedule B.this tells us whether or not those.schedules need to be completed okay.these are just more questions you can go.through these and read these on your own.I'm not going to get into this this is.where the number of $10.99 show up on.page 5 you scroll down and you'll see.more of those questions that you can.read through you'll see the governing.body and I believe your other 990.training that you have listened to the.webinar goes through each page of the.990 and explains what is on it so I am.NOT going to go through these in too.much detail I just want you to be.familiar of what they look like and.where those numbers that were put on the.input screens slow too and that like I.said before this government to interview.link.when highlighted is going to be your.best friend it's going to make it a lot.easier to toggle back and forth between.those screens you'll see on page 9 that.we have the fundraising event.contributions that we had entered on.schedule G those will tie out to this as.well as the total contributions and.total revenue okay I think that is about.it as far as preparing the 990 I do want.to also mention that whenever you are.preparing the 990 before you turn it in.for review you want to make sure that.these Diagnostics that this is.informational and you also want to make.sure to go through and even though it.says informational that it's going to.accept the return for efiling you want.to make sure that there are aren't any.of these that you can clear easily a lot.of these you the ones that are left on.here you cannot clear they're just.standard informational diagnostics which.those are completely fine you do not.want to hand in or etern though that has.a caution diagnostic or an emperor I'm.sorry a caution diagnostic or a warning.diagnostic unless you talk to the detail.reviewer and explain that situation if.you're having problems with it or you.can't figure it out you can always talk.to the detail reviewer or the Engagement.Manager and they can help you with that.situation what I also like to do before.I turn in the return is I will go to.this print preview screen.we will unclick client and unclick.government so we are just looking at.this accountant box it will pull this up.and I like to have the prior tax return.PDF version open so I can compare them.side to side and scroll through quickly.to make sure that there's nothing that I.see out of the ordinary that they look.the same.whenever you're scrolling down through.screens you tend to miss stuff so you.can see that this federal form 990 was.qualified that means and then it was.accepted by the IRS these are your.inputs these inputs are okay these are.for prior year prior year numbers if you.have a list of input overrides on here.you might want to double-check those to.make sure that you weren't overwriting.something that was supposed to be.calculated she'll scroll through here.you'll see the transmittal letter being.addressed to dr. wall.this has the instructions as well.the 88-79 yo is the form that the client.will sign that gives us permission to.electronically file their tax return.you'll also notice that you will have.the prate paid preparer information down.here for 992 B Karen Janette Rick Everly.or a guy corrupt those are the ones who.sign our 990s in our nonprofit area.you'll also want to read through these.descriptions to make sure that there are.not any spelling mistakes any spacing.issues sometimes there are spacing.issues that just happened if you had.copied and pasted something from say a.Word document.sometimes it doesn't format correctly.you just want to make sure that it's a.clean copy for the reviewer.this one looks good obviously because it.was already reviewed and signed off on.and filed so I do want to show you a.little bit on schedule Oh.I also know that this is a lot to.comprehend at first so if you have any.questions you can let the Engagement.Manager know the detail review or no and.they will be glad to help you through.any issues that you may be having it is.a lot to learn at first.okay so we are scrolling down to the.bottom so schedule o has a lot of.information on it has a lot of flow.through information supplemental.information to the prior schedules the.mission statement their mission.statement is very long so it wouldn't.fit on the two or three lines that were.on page one so it flows through to the.back page of schedule o where the viewer.can continue reading about the.organization as well as the program it's.the program descriptions and any of.their policies that they may have that.do not fit on those explanation lines.giving in those given in those schedules.okay so that is it for the tax return.I'm going to go ahead and close out of.this you want to make sure that you save.also while you're in here to make sure.if you change any numbers you want to.make sure you hit this one plus one.equals two button this will calculate.the return and update those numbers.okay so you want to go ahead and click.file you would normally click Save but.since this return was already finished.I'm not going to click that you want to.click save and exit on this I'm going to.click no you should not have that.warning box come up Save Changes for.return normally you would click yes but.you want to click no for this I'm also.going to close the trial balance we.confirm that all the balances tie out to.the tax return and then I'm going to go.back to the binder you want to make sure.that these work papers are signed off by.the preparer before you turn it in for.review the reviewer cannot sign off on.the work papers or review them until.you're prepare prepare has signed off.first I also want to note that there is.a tax checklist that you must do after.you prepare the tax return the 990.checklist is rather lengthy.this one is about nine pages so what you.will do is you will go through these.questions and answer them yes/no or not.applicable okay I'm not going to go.through these with you you can read them.on your own but you do want to make sure.that you complete this checklist okay.and you can get this from the u-drive I.believe and I will show you how to get.there real quick so if you go over here.you're going to go to the u-drive you're.going to go to.actually you're going to go to the in.Drive I'm sorry you're gonna go to the.in Drive you're going to go to current.checklists you're going to go to 990.then you will have a folder for the year.that you're working on so there'll be a.2017 folder soon and you're going to.pick the checklist that you are working.on so we have nine 90s which are full.forms which are over threshold of.groceries feats of.we have the 990-ez we have the 990 tees.and I don't believe that you will be.getting into those we also have the PF.the 10:23 does not matter most of the.ones that you will be needing is the 990.checklist or the 990-ez checklist and.you can tell which form you are filing.by the front page of the tax return I'm.going to go ahead and close out of this.all of these items will be signed off on.and you will turn it in to the reviewer.so that will be the end of this training.if you have any questions please feel.free to let your supervisor know or the.Engagement Manager the detail reviewer.or anyone in the nonprofit area so.please let us know if you have any.questions and we hope that you have a.great day.you.

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