Understanding Form 990 & its Preparation Prerequisites Webcast [990]
Time: 10:00am-11:40am
Subject:
Technical/TaxationCredit Hours:
2.00Price:
Member: $120.00
Non-member: $150.00
Discussion Leader:
Eve Borenstein
more info
Eve R. Borenstein, JD, is of counsel at Harmon, Curran, Spielberg & Eisenberg, LLP, a Washington, DC, firm specializing in not-for-profit organizations, although she is now retired from law practice aside from closing a few client projects. Previously, she operated her own firm -- a national tax and compliance practice serving not-for-profit organizations -- for 30 years. Eve is an active volunteer, speaker, advisor and teacher who’s nationally recognized for her Form 990 expertise and preparation courses. Eve’s "claim to fame" was being surprisingly introduced as the "Queen of the 990" when giving invited testimony on the form’s efficacy to Congress in July 2012.
closeWebsite registration for this course closes on September 17, 2025. To register after this date please contact the society at akcpa@ak.net or 907-562-4334.
Full Description
Understanding the Form 990 & its Preparation Prerequisites with Eve Borenstein Webcast (990)September 18th, 2025 / 10:00 am 11:40 am
Live Webcast
Dive into the mechanics and significance of Form 990. With more than 80% of its inputs and definitions falling outside statutes and regulations, Form 990 can overwhelm even seasoned preparers. Understand key definitions and core mechanics, giving you a clear roadmap for tackling preparation tasks with confidence.
Packed with practical tips and insights on data gathering, this session is the essential starting point for beginner and intermediate preparers. Gain a solid understanding of Form 990's underlying structure and its often-complex disclosure requirements -- helping you navigate the process with ease.
Major Topics:
- Overview of Form 990's structure and purpose
- Goals behind the core forms and schedules
- Triggers for Form 990 schedules
- Reporting requirements in Part VII-A, including trustees, directors, officers, key employees and the five highest-paid employees, with some categories based on their compensation levels
- Key definitions and glossary terms, including family member, business relationship, independence
- Governance and board member considerations
- Data collection and reporting
- Public relations and stakeholder communication
Learning Objectives:
- Understand the public relations and regulatory impact of the Core Form and key schedules
- Identify triggers for each of the 15 substantive-topic schedules
- Recognize the impact of board members' independence in Schedule L reporting
- Identify key data sources for accurate 990 disclosures
- Recognize the value of public relations sensitive disclosures and board presentation
- Determine factors that make a third-party organization a related organization
- Explore the key definitions comprising Part VII-A's managers
- Understand critical definitions for Core Form Part VI and Schedule L, including family member, business relationship, independence, and 35% controlled entity
- Outline the 990 preparation process and key data contributors
-Recognize the need to engage a filer's board of directors in understanding the Form 990's public and regulatory implications
Designed For: Public accounting tax and audit staff; nonprofit treasurers, accountants, CFOs and other compliance advisers
CPE Credits: 2, Taxation/Technical
Level of Knowledge: Overview
Acronym: 990
Discussion Leader: Eve Borenstein
