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To assess a nonprofit from its IRS Form 990, start with the tax year and filing type, then read Parts I, III, VI, VII, VIII, IX, X and XI, followed by Schedule A, Schedule R and Schedule O. Those sections show what the organization reports about its mission, revenue, spending, assets, liabilities, board, executives and related organizations. Use several years and supporting documents rather than treating one return or one ratio as a pass/fail score.
What Form 990 tells you—and what it cannot prove
Form 990 is an annual information return for most tax-exempt organizations and certain other entities. Parts I through XII cover exempt and other activities, finances, governance, compliance with federal filing requirements and compensation paid to certain people. The completed return is generally public, with limited exceptions for contributor information on Schedule B.
Think of the form as a disclosure document: it records how an organization describes its mission, money, governance and leadership for a particular tax year. It is not an audited impact report. A well-prepared return cannot, by itself, prove that programs are effective, that policies are followed in practice or that every reported result has been independently verified.
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How to find and identify the correct filing
- Confirm the legal name and employer identification number. Similar names can belong to separate entities, affiliates or foundations. Record the EIN shown on the return.
- Record the tax year and accounting period. A return may cover a fiscal year rather than January through December. Do not compare a fiscal-year filing with a calendar-year filing as though they cover the same months.
- Check the form type. Most larger organizations file Form 990; smaller organizations may file Form 990-EZ, and private foundations generally file Form 990-PF. A filing can also include schedules or another applicable information return. Use the form and instructions for that year because line numbers and questions can change.
- Save the complete return. Schedules and Schedule O often contain the explanation needed to interpret a number or a yes/no answer. An image or database summary that omits attachments may hide important context.
The IRS provides current and prior-year forms and instructions. Keeping at least three years of returns makes abrupt changes easier to spot.
Read the form in an order that answers the reader’s real questions
1. Part I: Summary
Part I is the quickest orientation. Note the stated mission, number of voting members, employees, volunteers where reported, total revenue, total expenses, assets, liabilities and net assets. Copy the exact amounts, tax year and line numbers into a worksheet. Then place the same figures from prior returns beside them.
A surplus means reported revenue exceeded reported expenses for that period; a deficit means the reverse. Neither result is automatically good or bad. Timing of grants, a capital project, restricted funds, depreciation, investment gains or losses and an unusual one-time payment can all affect the total.
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2. Part III: Program Service Accomplishments
Part III says what the nonprofit claims it did, whom it served and what it spent on major programs. Read each program description and compare it with the mission in Part I. Look for concrete outputs—such as people served, classes delivered or units built—and distinguish those from broad statements about intended benefit.
These are the organization’s own descriptions. Corroborate important claims with an annual report, evaluation, grant report or other evidence. A detailed narrative is useful, but it is not an independent impact measurement.
3. Part VI: Governance, management and disclosure
Part VI is the central governance section. Examine the number and independence of board members, family or business relationships among directors and key people, and whether the organization reports policies covering conflicts of interest, whistleblowing and document retention. Check whether governing documents, conflict policies and financial statements were made available as the form asks.
When a yes/no answer needs explanation, the organization should provide it on Schedule O. A “yes” indicates that a policy or practice is reported; it does not demonstrate that the board used the policy effectively. A “no” is a prompt for a question, not conclusive proof of wrongdoing, particularly for a small organization with limited administrative capacity.
4. Part VII and Schedule J: Leadership and compensation
Part VII lists officers, directors, trustees, key employees, certain highest-compensated employees and independent contractors. The IRS treats the top management official and top financial official as officers even when their job titles differ. Compensation from related organizations must be considered.
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Schedule J supplies additional compensation information, including certain incentive, bonus, deferred, retirement and other payments. Read it with Part VII rather than using the Part VII salary column alone.
5. Parts VIII and IX: Revenue and functional expenses
Part VIII separates contributions and grants, program-service revenue, investment income, unrelated-business income and other revenue. Part IX divides expenses among program services, management and general activities, and fundraising. Copy the categories and amounts for the current and prior years so that changes in the revenue mix and spending pattern are visible.
Do not assume that a higher percentage labeled “program expenses” proves superior performance. Allocation methods, capital spending, in-kind support, mission design and accounting judgments differ. A hospital, a grant-making foundation and a direct-service charity will naturally have different cost structures.
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Part X reports assets, liabilities and net assets. Consider cash and investments, receivables, property, debt and other obligations together rather than focusing on total assets. Part XI reconciles changes in net assets and can reveal whether the reported change came from operations, investment results, restricted gifts or other items.
A growing net-asset balance may reflect a restricted grant, a capital campaign, a building purchase or favorable investment markets rather than unrestricted operating strength. Conversely, a temporary decline may fund a planned project. Use Schedule O, notes and audited statements to identify the reason.
7. Schedules A, R and other triggered schedules
Schedule A addresses public-charity status and public support. It helps show whether the organization depends on a broad donor base, governmental support or a narrower group of contributors under the applicable public-support test.
Schedule R identifies related organizations and certain related partnerships. Use it to find parent entities, subsidiaries, supporting organizations, controlled organizations and transactions that may not be obvious from the main form.
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Other schedules can add material detail about grants, fundraising events, foreign activity, hospitals, political activity, noncash gifts and interested-person transactions. If a schedule is attached, read it; its presence often signals an activity that changes how the main totals should be interpreted.
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8. Schedule O: The explanation layer
Schedule O contains narrative explanations for unusual answers, compensation decisions, related-party transactions and governance disclosures. Read it after the relevant parts of the return and use it to connect a number or checkbox to the organization’s stated reason. Skipping Schedule O is one of the easiest ways to misread a Form 990.
Where to see the CEO’s salary and total leadership pay
Start with Part VII, not a search-engine salary estimate. Identify the officer or employee serving as the top management official, then identify the top financial official and other listed key people. Record each person’s title, average hours, reportable compensation from the filing organization and compensation from related organizations.
Then check Schedule J for additional compensation details. Benefits, deferred compensation, retirement contributions, bonuses, severance and other payments can materially change the total package. Related-organization payments must be added when assessing what an individual receives for work connected with the nonprofit’s structure.
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For a fair assessment, compare pay with:
- the organization’s size, budget, assets and geographic labor market;
- the scope and complexity of the executive’s responsibilities;
- the number of employees, locations and programs managed;
- payments, benefits or severance from related entities; and
- the board’s process for approving and documenting compensation.
A high salary is not automatically misconduct. The National Council of Nonprofits advises boards to approve and document executive compensation as reasonable and not excessive. Look for evidence of a coherent process—independent decision-makers, comparable information, a conflict check and contemporaneous documentation—rather than judging a single dollar figure in isolation.
Compare names and roles with the nonprofit’s website, annual report, state corporate record and earlier returns. A title can change while the underlying role remains the same, and an apparent omission may reflect the form’s reporting thresholds or a related organization.
How to tell whether a nonprofit is financially healthy
There is no universal healthy-nonprofit ratio or pass/fail score published for Form 990. Use three complementary lenses and investigate changes over several years.
Capacity: resources and obligations
- Revenue and assets: Determine whether the organization has enough recurring resources to operate its programs and maintain essential assets.
- Liquidity: Look at cash and short-term investments relative to near-term bills, payroll and debt. Restricted assets may not be available for ordinary operations.
- Liabilities: Review loans, accounts payable, deferred revenue, pension obligations and other commitments. A large asset balance does not eliminate a liquidity problem.
- Net assets: Separate unrestricted, temporarily restricted and permanently restricted amounts where the filing and notes provide that detail.
Activity: how the mission is funded and delivered
Compare program-service revenue with contributions, grants, investment income and unrelated-business income. A nonprofit that charges for services may have a very different profile from one funded mostly by gifts. Review Part IX to see how resources are assigned to programs, administration and fundraising, then read the program descriptions to understand what those categories represent.
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Look for dependence on one donor, government contract, foundation grant, event, investment source or related entity. Abrupt revenue changes, repeated deficits, large investment gains or losses and sudden growth in receivables deserve an explanation. Schedule A, Schedule R, Schedule O and audited notes may show whether a change is recurring, restricted or one-time.
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Do not treat a single year’s surplus as proof of durable strength. A multi-year pattern of operating results, liquidity and funding diversity is more informative.
Red flags worth investigating on a Form 990
A red flag is a question to pursue, not a finding of illegal conduct. Record the exact line, schedule and tax year before contacting the organization.
- Leadership cannot be reconciled: names, titles or hours differ sharply from the website, annual report or earlier filings without an explanation.
- Related-party activity is unclear: Schedule R or Part VI shows related organizations, family relationships or transactions, but Schedule O gives little detail.
- Compensation appears incomplete: Part VII shows a modest amount while Schedule J or related-organization payments indicate additional benefits, deferred pay or severance.
- Revenue changes abruptly: a major grant, contract, contribution or investment gain appears or disappears, and no narrative explains whether it is restricted or nonrecurring.
- Liquidity is strained: cash falls while payables, debt or other current obligations rise.
- Repeated operating deficits: several years of expenses exceed recurring revenue without evidence of a financing plan or reserve strategy.
- Governance disclosures are weak: no conflict-of-interest, whistleblower or document-retention policy is reported, or board independence is limited for an organization that presents itself as broadly governed.
- Program claims and spending do not align: the narrative describes major activity while program expenses, staffing or revenue provide no apparent capacity; ask for clarification rather than inferring fraud.
- Schedules are missing or unexplained: an activity that should generate a schedule is not addressed, or Schedule O leaves a material answer ambiguous.
Follow up with the latest audited financial statements, state filings and a written question. A transparent answer that explains a one-time event can resolve a concern; evasiveness or contradictions across documents increase the need for caution.
How to compare two nonprofits fairly
Make the comparison before interpreting it. Use the same tax year, accounting basis and form type where possible, and distinguish organizations with different missions, capital needs and geographic costs.
| Comparison area | What to record | Why it matters |
|---|---|---|
| Revenue mix | Contributions, grants, program-service revenue, investments and unrelated-business income | Shows funding model and possible concentration |
| Operating result | Revenue minus expenses for the same tax year | Identifies surplus or deficit, but not whether it is recurring |
| Liquidity and liabilities | Cash, investments, receivables, debt and other obligations | Indicates ability to meet near-term commitments |
| Program and support costs | Part IX categories and year-over-year changes | Provides context for how resources are deployed |
| Leadership pay | Part VII, Schedule J and related-organization compensation | Prevents an incomplete salary comparison |
| Governance | Board size and independence, relationships and disclosed policies | Shows the reported accountability structure |
| Public-support status | Schedule A classification and support pattern | Explains donor breadth and tax-status context |
| Related transactions | Schedule R, Part VI and Schedule O explanations | Reveals structural and conflict risks |
| Evidence quality | Specificity of explanations and agreement with audited statements | Separates a transparent filing from one that needs follow-up |
Do not rank the nonprofits by the percentage labeled program expenses alone. A capital-intensive or grant-making organization can be responsible and effective while reporting a different ratio from a volunteer-led service group.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.A practical Form 990 review worksheet
Create one row for each tax year and keep a separate notes column for explanations. Capture:
- legal name, EIN, form type, tax year and accounting period;
- mission statement and major programs from Parts I and III;
- total revenue, total expenses, assets, liabilities and net assets;
- revenue by source and the largest year-over-year changes;
- cash, investments, receivables, debt and other material obligations;
- program, management and fundraising expenses;
- the top management and financial officials, listed compensation and related-organization pay;
- board size, independence, relationships and governance policies;
- Schedule A status, Schedule R relationships and every attached schedule; and
- the explanation for each unusual figure or answer in Schedule O or the financial-statement notes.
After completing the worksheet, write separate conclusions for leadership, financial capacity, funding concentration and program evidence. Keeping those conclusions separate prevents a strong balance sheet from masking weak governance—or an attractive program narrative from masking financial strain.
Common mistakes and how to avoid them
Using the wrong year or entity
Confirm the EIN, legal name and accounting period before copying any number. A related foundation or regional affiliate may have a similar name but a different return.
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Reading only the headline totals
Part I is an index, not the full analysis. Revenue composition, related entities, compensation details and explanations often change the interpretation.
Equating policy disclosure with actual behavior
A reported policy shows what the organization says it has adopted. Ask how the board used it in a compensation decision or conflict review.
Calling every deficit or executive salary a failure
Check restricted funding, capital projects, geography, scope, related payments and the multi-year pattern before reaching a conclusion.
Ignoring accounting context
Form 990 categories follow tax-return rules and may not match an audited statement line for line. Reconcile differences with the notes or ask the organization’s finance office.
What to ask the nonprofit after reading the filing
- Which revenue sources in the latest return are restricted or one-time, and what portion is recurring?
- How much cash and investment balance is available for general operations rather than restricted purposes?
- What board process approved the top executive’s compensation, including related-organization payments and severance?
- What explains the largest year-over-year change in revenue, expenses, debt or net assets?
- How are program results measured beyond the accomplishments summarized in Part III?
- Which related organizations share staff, facilities, services or financial transactions?
Compare the answers with Schedule O, Schedule R, audited statements and the next filing. Consistency and specificity are more informative than a polished general statement.
The limits of a Form 990-based judgment
The return can reveal disclosures and financial patterns, but it cannot establish program impact or prove that a policy is followed. Tax-return reporting also uses categories and allocation methods that are not a standardized quality score. Public support, reserves and executive pay must be interpreted in the organization’s mission, location and operating model.
A responsible conclusion therefore sounds like: “The filings show these reported strengths and questions, and these items need corroboration,” not “the percentage proves the nonprofit is effective.” Use the return to focus due diligence, then verify material claims through independent evidence and direct questions.
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