Review a nonprofit Form 990 draft before filing

Help me review a draft Form 990 before we file it. Form version: [990 / 990-EZ] Draft sections: [PASTE the parts to review, or summarize key figures] Our audited or reviewed financials: [key totals: revenue, expenses, net assets] Prior year 990: [key figures for comparison] Known changes this year: [new programs, executive turnover, large grants, related-party deals, lobbying] Check and report on: 1. Consistency: revenue, expenses, and net assets reconcile to the financial statements (Schedule D reconciliations), and Part I matches the detail parts. 2. Program service accomplishments in Part III: are they specific, outcome-focused, and readable by the public, since donors and journalists read this form? 3. Functional expenses in Part IX: plausible allocation, fundraising not zero if we fundraise, and joint costs reported if applicable. 4. Governance in Part VI: independent voting members, conflict-of-interest, whistleblower, and document retention policies, and how the board reviewed the 990. 5. Compensation in Part VII and Schedule J: officers, directors, key employees, and highest-paid staff, and how pay was set. 6. Schedules likely triggered (A public support, B contributors, L transactions with interested persons, O explanations, R related organizations) and whether each is complete. 7. Year-over-year swings that need a Schedule O explanation. Return: a findings table (section, issue, severity, question for our preparer), then the top 5 fixes. Note that the public copy must not disclose Schedule B donor names and addresses. This is not tax advice; our CPA or preparer must confirm every change.