Form 990 Review by Sherri Rose, CPA nonprofit auditor

Part of a nonprofit organization’s board of director’s and management’s fiscal responsibility is a review of the information return, form 990. The review ensures the organizations details and results of operations are informative and accurate. Form 990 is a public document. Organizations like Guidestar publish forms 990 to help donors research nonprofits they wish to support. Thus, the board should ensure information about their organization is reflective of what they want to communicate to potential donors. As a nonprofit auditor, I often prepare the form 990 using information gained during the audit and from the Organization’s website. The mission statement, program descriptions, no

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