On-Demand

The 990 Schedules: An In-Depth Discussion 2025-26

CPE: 1

Overview

This session provides a comprehensive review of selected supplemental schedules from IRS Form 990. Participants will gain insights into public support calculations, lobbying activities, and disclosures related to finances and compensation. The presenters will clarify the relevant rules while highlighting common mistakes and effective planning strategies to enhance nonprofit reporting.

This session was recorded on May 29, 2025 for CalCPA’s Not-For-Profit Organizations Conference.

Product Code
1000004237
Credit Type
CPE: 1
CPE-Technical: 1
Format
Online Self-Study
Intended Audience
CPAs, CFOs, controllers, executive directors, attorneys and financial staff who work in a not-for-profit organization, CPAs who audit or prepare financial statements for not-for-profit organizations and nonprofit board members who want a better understanding of their organizations' economic issues.
NASBA Field of Study
Accounting (Governmental)
Level of Difficulty
Update
Prerequisites
None.
Advance Preparation
None.

Learning Objectives

Understand the purposes of IRS Form 990 supplemental schedules.

Avoid pitfalls and common mistakes.

Learn how to present your nonprofit favorably to the public.

Major Subjects

Understanding public support and Schedule A
Reporting compensation accurately on Schedule J
Disclosing lobbying activities on Schedule C
Avoiding common mistakes in disclosures
Clarifying related organization reporting rules
Effective strategies for transparency and compliance
Enhancing nonprofit planning through Form 990

Faculty

Magaometragim Kisriev

Maga Kisriev, CPA supervises compliance with federal, state and attorney general filings for national and international public charities, private foundations, associations and welfare organizations for Hood & Strong LLP. Prior to moving to California in 2010, Kisriev spent nine years with international accounting firms in the Washington, DC area specializing in taxation of exempt organizations.

More about Magaometragim Kisriev

Lior Temkin

Lior Temkin is the lead partner with SingerLewak’s tax practice in the Los Angeles and Woodland Hills ofﬁces. He also oversees the ﬁrm’s nonproﬁt niche practice specialization. Temkin has over 15 years of experience in nonproﬁt, business entities and individual taxation. He has signiﬁcant experience with nonproﬁt as well as with high net worth individuals. He works closely with nonproﬁt organizations on complicated matters such as UBI, sponsor...

More about Lior Temkin

The 990 Schedules: An In-Depth Discussion 2025-26

Member

Nonmember

Overview

Product Code

Credit Type

Format

Intended Audience

NASBA Field of Study

Level of Difficulty

Prerequisites

Advance Preparation

Learning Objectives

Major Subjects

Faculty