# Review a nonprofit Form 990 draft before filing

A pre-filing review that catches inconsistencies, governance red flags, and public-facing issues in a nonprofit's annual IRS return.

- Topic: Legal & Compliance
- Framework: RTF
- Level: Standard
- Tags: Finance, Legal, Write, Summarize, Fill-in Template
- Source: https://www.thinkwithprompt.com/prompts/review-a-nonprofit-form-990-draft-before-filing

## Prompt

```text
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.
```

## What to fill in

- PASTE the parts to review, or summarize key figures
- key totals: revenue, expenses, net assets
- key figures for comparison

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