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Client 990 Checklist

To put your Form 990 together, we will need the following documentation:

  • Previous years Form 990
  • Balance Sheet
  • Income Statement with functional expenses
  • Fixed asset schedule 
  • Name and email of principal officer
  • Number of 1099's issued
  • Number of W-2's issued
  • Number of W-2 G's issued (if applicable)
  • List of board members and the number of voting members. Are any related?
  • Wages earned by top 5 highest paid employees and are they attributed to fundraising, general or program
  • Description of 990 review process
  • Who are the books in care of?
  • How are governing documents available to the public?
  • A list of current year's program service accomplishments
  • Names and addresses of contributors and amount from each
  • Detail any political/campaign/lobbying activities (if applicable)
  • Detail any gaming activities; ex. bingo or pull-tabs (if applicable)

Yes or no -

  • Do you have to comply with backup withholding rules?
  • Do you have a conflict of interest policy? If yes, how is your policy enforced?
  • Do you have a whistle-blower policy?
  • Do you have a document retention policy?
  • Do you have a compensation review process for CEO, exec. director, officers, key employees?
  • Were you reviewed or audited by an independent accountant? If yes, does your board assume responsibility over review and selection process? On what basis were the financial statements issued?
  • Are you required an audit(s) per Single Audit Act & OMB Circular A-133

If you have any other information you think is applicable and not included in the list above, please include it with details.

Welcome to Moye, Waters and Associates, LLC Accounting firm licensed in NM.

We offer a broad range of services for business owners, executives, and independent professionals. We are affordable, experienced, and friendly.
Please call us today at (505) 260-0616. We'll be happy to offer you a free initial consultation. Thanks for visiting!

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