Listing of all income and expenses, categorized, for the year. If any of the expenses were for professional services, the person's name, amount of compensation and nature of services is required to be identified on the Massachusetts form this is required for the five highest paid professionals.
Each category of expense must also be allocated between program services, management (administrative expense), and fundraising expense. We can discuss this process further once the total expenses for the year are known.
Information about any transactions of the organization (such as non-cash transactions) that may not appear on the above reports.
Balance sheet information as of December 31, 200x this includes cash and investment balances, any assets purchased during the year and their cost.
Copy of December 31, 200x bank statements, reconciled to ending balance shown on the balance sheet.
List of officer's names, addresses, and any amounts paid to them or received from them.
Information regarding any related organization and any amounts paid to or received from that organization. An organization with 50% or more common directors is considered related. We can discuss other types of related organizations if this seems relevant.
Description of any transactions between the organization and any related parties (officers or directors, their family members or any entities controlled by any of these people).
If applicable, information about any donations valued at over $5,000 during the fiscal year, donations which had restrictions or conditions, and any donations of other than cash regardless of the value.
For the public support schedule, a list of anyone donating a total of $2,500 or more in total during the years 1999 through 2002. The amount and the name is all the information needed. Names are not submitted with the tax return.
Copies of any correspondence received from IRS or the Massachusetts Attorney General's office.
Information regarding any lobbying or political expenditures during the year.
Information regarding any changes to bylaws or other governing documents.