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Accounting fees

The total accounting and auditing fees charged by outside firms and individuals.

Source: Form 990, Part IX, Line 11c

Advertising and promotion

Amounts paid for advertising, including amounts for print and electronic media advertising. Also includes Internet site link costs, signage costs, and advertising costs for the organization's in-house fundraising campaigns. Includes fees paid to independent contractors for advertising, except for fees paid to independent contractors for conducting professional fundraising services or campaigns.

Source: Form 990, Part IX, Line 12

All other expenses

Includes expenses for medical supplies incurred by health care/medical organizations. Includes payments by the organization to professional fundraisers of fundraising expenses such as printing, paper, envelopes, postage, mailing list rental, and equipment rental, if the organization is able to distinguish these expense amounts from fees for professional fundraising services.

Source: Form 990, Part IX, Line 24

All professional fees and independent contractors

Services provided by independent contractors for management, legal, accounting, lobbying, professional fundraising services, investment management, and other services, respectively. Includes amounts whether or not a Form 1099 was issued to the independent contractor. Does not include amounts paid to or earned by employees, officers, directors, trustees, or disqualified persons for these types of services.

Source: Form 990, Part IX, Line 11

All salaries, compensation, and employee benefits

All salaries, wages, benefits, other compensation, retirement/pension accruals, and payroll taxes for all employees and disqualified persons.

Source: Form 990, Part IX, Lines 5 through 10

Benefits paid to or for members

Payments made by the organization to provide benefits to members (such as payments made by an organization exempt under section 501(c)(8), 501(c)(9), or 501(c)(17) to obtain insurance benefits for members, or patronage dividends paid by section 501(c)(12) organizations to their members). Does not include the cost of employment-related benefits such as health insurance, life insurance, or disability insurance provided by the organization to its officers, directors, trustees, key employees, and other employees.

Source: Form 990, Part IX, Line 4

Compensation not included above, to disqualified persons

Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must report the total compensation and other distributions provided to disqualified persons and persons described in section 4958(c)(3)(B), not including officers, directors, trustees, and key employees.

Source: Form 990, Part IX, Line 6

Compensation of current officers, etc.

The total compensation paid to current officers, directors, trustees, and key employees for the organization's tax year. Compensation includes all forms of income and other benefits earned or received from the filing organization, common paymasters, and payroll/reporting agents in return for services rendered to the filing organization, including compensation reported on Forms W-2 and 1099, pension plan contributions and accruals, and other employee benefits, but does not include non-compensatory expense reimbursements or allowances. Includes all compensation amounts relating to such an individual, including those related to services performed in a capacity other than as an officer, director, trustee, or key employee.

Source: From 990, Part IX, Line 5

Conferences, meetings, etc.

The total expenses incurred by the organization in conducting meetings related to its activities. Includes such expenses as facility rentals, speakers' fees and expenses, and printed materials. Includes the registration fees (but not travel expenses) paid for sending any of the organization's staff to conferences, conventions, and meetings conducted by other organizations. Excludes travel expenses incurred by officers, directors, and employees attending such conferences, conventions, and meetings.

Source: Form 990, Part IX, Line 19

Cost of inventory sold

The cost of goods sold related to the sales of inventory. The usual items included in cost of goods sold are direct and indirect labor, materials and supplies consumed, freight-in, and a portion of overhead expenses. Marketing and distribution costs are not included in the cost of goods sold. Organizations may include as cost of donated goods their fair market value at the time of acquisition. Also includes the net income or (loss) from the sale of inventory items.

Source: Form 990, Part VIII, Line 10

Depreciation, amortization, etc.

For organizations that record depreciation, depletion, amortization, or similar expenses. Includes any depreciation or amortization of leasehold improvements and intangible assets.

Source: Form 990, Part IX, Line 22

Fundraising event and gaming activity costs, combined

Combination of expenses that relate directly to the production of the revenue portion of the gaming activities and fundraising events.

Source: Form 990, Part VIII, Line 8b + Line 9b

Fundraising event costs

Both the cost or other basis of any items sold at the events and the expenses that relate directly to the production of the revenue portion of the fundraising activity, whether incurred before, during, or after the event.

Source: Form 990, Part VIII, Line 8b

Gaming activity costs

Expenses that relate directly to the production of the revenue portion of the gaming activity, including cash prizes, rental of gaming equipment, compensation for bingo callers, cost of gaming supplies, etc.

Source: Form 990, Part VIII, Line 9b

Grants to all govts., orgs., and individuals

Grants and other assistance to domestic organizations, domestic governments, domestic individuals, foreign organizations, foreign governments, and foreign individuals.

Source: Form 990, Part IX, Line 1A + Line 2A + Line 3A

Grants to govts. and orgs. in USA

The total amount paid to domestic organizations and domestic governments, United Way and similar federated fundraising organizations. Includes voluntary grants to state or local affiliates for specific (restricted) purposes or projects

Source: Form 990, Part IX, Line 1

Grants to govts., orgs., and individuals outside USA

The total amount of grants and other assistance made to foreign organizations, foreign governments, and foreign individuals, and to domestic organizations or domestic individuals for the purpose of providing grants or other assistance to designated foreign organizations or foreign individuals.

Source: Form 990, Part IX, Line 3

Grants to individuals in USA

The amount paid by the organization to domestic individuals in the form of scholarships, fellowships, stipends, research grants, and similar payments and distributions.

Source: Form 990, Part IX, Line 2

Information tech.

The amount for information technology, including hardware, software, and support services, such as maintenance, help desk, and other technical support services. Also includes expenses for infrastructure support, such as web site design and operations, virus protection and other information security programs and services to keep the organization's web site operational and secured against unauthorized and unwarranted intrusions, and other information technology contractor services.

Source: Form 990, Part IX, Line 14

Insurance

The total insurance expenses other than insurance attributable to rental property. Does not include payments made by organizations exempt under section 501(c)(8), (9), or (17) to obtain insurance benefits for members. Does not include the cost of employment-related benefits such as health insurance, life insurance, or disability insurance provided by the organization to or for its officers, directors, trustees, key employees and other employees.

Source: Form 990, Part IX, Line 23

Interest

The total interest expense for the year. Does not include any interest attributable to rental property or any mortgage interest

Source: Form 990, Part IX, Line 20

Investment mgmt fees

Amounts for investment counseling and portfolio management. Monthly account service fees are considered portfolio management expenses, and must be reported. Does not include transaction costs such as brokerage fees and commissions, which are considered sales expenses

Source: Form 990, Part IX, Line 11f

Legal fees

The total legal fees charged by outside firms and individuals. Does not include any penalties, fines, settlements, or judgments imposed against the organization as a result of legal proceedings.

Source: Form 990, Part IX, Line 11b

Lobbying fees

Amounts for activities intended to influence foreign, national, state, or local legislation, including direct lobbying and grassroots lobbying.

Source: Form 990, Part IX, Line 11d

Management fees

The total fees charged for management services provided by outside firms and individuals.

Source: Form 990, Part IX, Line 11a

Non-officer salaries and wages

The total amount of employee salaries, wages, fees, bonuses, severance payments, and similar amounts from the filing organization, common paymasters, and payroll/reporting agents in return for services rendered to the filing organization. Does not include compensations paid to officers, directors, trustees, and key employees.

Source: Form 990, Part IX, Line 7

Occupancy

The amount for the use of office space or other facilities, including rent; heat, light, power, and other utilities expenses; property insurance; real estate taxes; mortgage interest; and similar occupancy-related expenses. Does not include expenses reported as office expenses (such as telephone expenses).

Source: Form 990, Part IX, Line 16

Occupancy and office expenses, combined

The amount for the use of office space or other facilities, including rent; heat, light, power, and other utilities expenses; property insurance; real estate taxes; mortgage interest; and similar occupancy-related expenses. Also the amount for supplies; telephone and facsimile; postage and mailing expenses; shipping materials; equipment rental; bank fees and other similar costs.

Source: Form 990, Part IX, Line 13 + Line 16

Office expenses

The amount for supplies (office, classroom, or other supplies); telephone (cell phones and landlines) and facsimile; postage (overnight delivery, parcel delivery, trucking, and other delivery expenses) and mailing expenses; shipping materials; equipment rental; bank fees and other similar costs. Also includes printing costs of a general nature but not printing costs that relate to conferences or conventions.

Source: Form 990, Part IX, Line 13

Other employee benefits

Contributions by the filing organization, common paymasters, and payroll/reporting agents to the filing organization's employee benefit programs (such as insurance, health, and welfare programs that are not an incidental part of a pension plan), and the cost of other employee benefits.

Source: Form 990, Part IX, Line 9

Other fee-for-service

The amount for other independent contractor services. For example, amounts paid to an independent contractor for advocacy services that do not constitute lobbying. For health care organizations, payments to health care professionals who are independent contractors are included. Include payments to payroll agents, common paymasters, and other third parties for services provided by those third parties to the filing organization.

Source: Form 990, Part IX, Line 11g

Payments to affiliates

Payments to organizations affiliated with (closely related to) the filing organization. Payments to affiliated state or national organizations. Dues paid by a local organization to its affiliated state or national (parent) organization. Predetermined quota support and dues (excluding membership dues of the type described below) by local agencies to their state or national organizations for unspecified purposes; that is, general use of funds for the national organization's own program and support services. In addition to payments made directly to affiliated organizations, includes expenses for providing goods or services to affiliates if: (a)The goods or services provided are not related to the program services conducted by the organization furnishing them (for example, when a local organization incurs expenses in the production of a solicitation film for the state or national organization); and (b) The costs involved are not connected with the management and general or fundraising functions of the filing organization. For example, when a local organization gives a copy of its mailing list to the state or national organization, the expense of preparing the copy provided is included, but not the expenses of preparing and maintaining the local organization's master list. Report membership dues paid to obtain general membership benefits from other organizations, such as regular services, publications, and other materials. This is the case if a charitable organization pays dues to a trade association comprised of otherwise unrelated members.

Source: Form 990, Part IX, Line 21

Payroll taxes

The amount of federal, state, and local payroll taxes for the year but only those taxes that are imposed on the organization as an employer. This includes the employer's share of social security and Medicare taxes, the federal unemployment tax (FUTA), state unemployment compensation taxes, and other state and local payroll taxes. Does not include taxes withheld from employees' salaries and paid to various governmental units such as federal, state, and local income taxes and the employees' shares of social security and Medicare taxes. Such withheld amounts are reported as compensation.

Source: Form 990, Part IX, Line 10

Pension/retirement accruals and contributions

The employer's share of contributions to, or accruals under, qualified and nonqualified pension and deferred compensation plans for the year. This includes contributions made by the filing organization, common paymasters, and payroll/reporting agents to the filing organization's sections 401(k) and 403(b) pension plans on behalf of employees. However, it should not include contributions to qualified pension, profit-sharing, and stock bonus plans under section 401(a) solely for the benefit of current or former officers, directors, trustees, key employees, or disqualified persons

Source: Form 990, Part IX, Line 8

Pro. fundraising fees

Amount paid for professional fundraising services, including solicitation campaigns and advice or other consulting services supporting in-house fundraising campaigns. Includes fees paid for professional fundraising services and amounts paid for fundraising expenses such as printing, paper, envelopes, postage, mailing list rental, and equipment rental.

Source: Form 990, Part IX, Line 11e

Public official travel and entertainment

The total amounts for travel or entertainment expenses (including reimbursement for such costs) for any federal, state, or local public officials (as determined under section 4946(c)) and their family members (as determined under section 4946(d)). Report amounts for a particular public official only if aggregate expenditures for the year relating to such official (including family members of such official), exceed $1,000 for the year.

Source: Form 990, Part IX, Line 18

Royalty expenses

The amounts for royalties, license fees and similar amounts that allow the organization to use intellectual property such as patents and copyrights.

Source: Form 990, Part IX, Line 15

Total expenses

Total functional expenses

Source: Form 990, Part IX, Line 25

Travel

The total travel expenses, including transportation costs (fares, mileage allowances, and automobile expenses), meals and lodging, and per diem payments. Travel costs include the expenses of purchasing, leasing, operating, and repairing any vehicles owned by the organization and used for the organization's activities. However, if the organization leases vehicles on behalf of its executives or other employees as part of an executive or employee compensation program, the leasing costs are considered employee compensation, and are not included here

Source: Form 990, Part IX, Line 17