Form 990

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Filings

  • You can view OSE's Form 990 public filings from 2012 onward at ProPublica - [1]

About

Nonprofit corporations are required to file an annual tax return. From [2]:

  • Smaller nonprofits with gross receipts of less than $50,000 file Form 990-N (e-Postcard)
  • Larger nonprofits with gross receipts of more than $50,000 file Form 990 or 990-EZ
  • If gross is less than $200k, 990-EZ may be used

To fill out, we need the yearly OSE P&L statement, and Monthly Statements.

501(c)3 Details

  • 501(c)3s are further categorized by the source of their revenue, which is describe in section 509(a) [3]. The source of revenue can be the public - (a)(1), or the public and program revenue - (a)(2).
  • According to [4] - the public support test means that at least 1/3 of the organization's revenue comes from the public. This means by donors who give less than 2% of the nonprofit’s overall receipts... For organizations that also get funds from sales of goods or services (this is called program revenue), such revenue counts toward the public support test also.

Procedure

  • Compose P&L by reviewing bank records from the former fiscal year. Starting balance is that from december statement which goes up to 12/31/XX of 2 years ago. That is the start balance. The end balance is 12/31/XX+1 - or last year December statement.
  • Go online -


2022 Fiscal Year Filing

  • Signed and submitted at 4:25 PM on Sunday May 14, 2023. See File:OSE Form990 2022.pdf. Also, File:Form8453-TE OSE 2022.pdf
  • Filing time - once all P&L summary data is available, filing takes 3:20 hr online.
  • Main learnings - once you fill this out a few times, it becomes easy. form990online is a good venue - has validation for errors. It takes you to the error conveniently so you can correct it.

2021 Fiscal Year Filing

  • Filing requires 2021 P&L
  • Goto https://efile.form990.org/. Schedule A is the explanation of why we are a public charity. Schedule O is also filled out with main categories of revenue and expenses.
  • Final PDF - File:990-2021-OSE.pdf - once accepted.
  • Authenticated, Signed and Filed with form990online.com at around ______ PM CST USA on 5/13/21.

Procedure summary:

  1. Download monthly statements, input debit and credits by month into the P&L
  2. Break down the major categories of Income and Expenses, which would normally be similar percentages each year.
  3. Note that any loans have to be accounted, but they don't appear in P&L as they are not a revenue or expense (outside of charges on loans)
  4. Fill out the form. The main part - validation at end and throughout makes sure you are filling things properly.
  5. Pay fee if needed (free if <$100k receipts)
  6. Do electronic signature
  7. Submit form 8453-TE by emailing to Form990Online at signatureforms@form990.org

2020 Fiscal Year Filing=

It appears that filing is done electronically only from now on. [5]. See note from IRS- [6]

  • Filing requires 2021 P&L
  • Can do Form 990EZ if revenue less than $200k [7]
  • 990 must file electronically at https://www.eftps.com/eftps/login/loginInitial (takes a week to set up, info sent by mail) - or via electronic providers. Such as form990online.com
  • Final PDF - File:990-2020-OSE.pdf
  • Authenticated, Signed and Filed with form990online.com at around 6 PM CST USA on 6/15/21 - but technicality on form990online.com didn't submit until 6/16/21. See [8]

2019 Fiscal Year Filing (Done July 2020)

Note: Received non-filing notice Nov. 4 2020, but talked to Mr. Peterson (ID# 1000-7788-68 at the IRS, 877.829.5500 on Nov 6, 2020 - clarifying that it is likely going to take about 3 more months before they catch up with the mail due to COVID. I received a return-receipt notice from USPS, so we should be good and was instructed to ignore the notice, and if anything is still missing, I will get another letter in the mail.

Fiscal Year 2019 Filing

Given that we have good templates, it's easiest to do Form 990 [9], Schedule A [10], and O [11], print them, ship them to Ogden. The filing is self-explanatory if templates are used. The ProPublica online posting is a good template [12] to work from. You just need the OSE P&L. Done in: 2 hours, with some hiccups figuring out basics such as net assets.

2018 Fiscal Year Filing

  • See online at ProPublica - [13]

2018 Fiscal Year

  • 5:11 PM-7:09 including printing of form w/ schedule a
  • Use schedule a -
  • Use schedule O - additional information - [14]
  • Use Template Form from last year
  • Use Year Profit and Loss Statement. OSE P&L
  • Mail to Department of the Treasury, Internal Revenue Service Center, Ogden, UT, 84201-0027
  • Cancel pdffiller.com account after submitting forms

Mon Sep 30, 2019

  • 2015 filing fee removed - [15]
  • 2017 appears to be outstanding.
    • After long silence, acquiescence on part of IRS

Mon Mar 18, 2019

  • Summary: 2017 and 2015 filings are unresolved.
  • Since I faxed on Mar 9, 2019 for the 2015 case - check back in 4-6 weeks. 6 weeks makes it April 22
  • For the 2017 case - Jan 22 is tracking number and receipt of mailing - [16]
  • Initial communication sent Jan 22, received on Jan 24, 2019 - [17]
  • Followup sent on Feb 6 after calling IRS on Feb 6. On Feb 6, OSE got a 9 week collection hold, which would expire April 10.
  • Not sending followup [18] to OSE's Feb 6 letter. The initial communication has been received, so I will wait on a response because there is no point it resending a pile of documents unless there is another request for them. It is in their court. Silence in law is acquiescence.

Conversation:

  • Form for 2015 - 'Call back in 4-6 weeks from the March 9th date - typically it takes 30 days for a response, but given the government shutdown, they are behind.'
  • OSE got another 9 week collection hold on the 2017 filing

Next Steps:

  • Collection hold of March 18 for 2017 filing is good for 9 weeks. Expires on May 20, 2019. Check in on May 14, 2019.
  • For 2015 filing - check back in in 6 weeks from March 9, or April 22, 2019.

Sat Mar 9, 2019

  • Faxing response re 2015. Continuing within same document - [19]
  • Saved as PDF, faxed via FaxZero.
  • To fax # - 877.792.2864
  • Outstanding: 2015 and 2017 taxes. 2015 above, 2017 in progress. Need to follow up on 2017 (and thus 2015) with a call, as no response on the 2017 yet.

Thu Feb 14, 2019

  • Janie has printout Monday - Aug 15, 2016. Printout on the bill. Taxes done on 15th aren't proof that it was mailed on the 15th.
  • This is not proof. But Janie remembers picking up on Monday.
  • Proof would be a postage receipt from the Post Office. Do I have it?
  • "We waited for me until after 6 PM" thus not sure about when it was mailed.
  • I can say I picked it up and put it in the mailbox, but don't know when it was picked up.
  • Remembers being after 6 PM.
  • Bill was printed on the 15th.
  • Return was printed on the 8th in 2016.
  • I picked up on 15th. Janie Juhl remembers the Monday, as it was the only nonprofit on an extension.
  • Closed in dropbox.
  • Printed on the 8th. Made a copy. Got a printed copy, with a date on it, the receipt was printed on the 15th, and I picked up definitely on the 15th. Judy would also remember this.
  • Proof of payment, could probably be found, on Judy's records. If requested. Not positive, but probably could do it.
  • Janie remembers staying late and being concerned about not being on time.

Fri Feb 9, 2019

Faxed IRS attn EO Accounts stating we're working on resolution of 2015 - [20]

Wed Feb 6, 2019

  1. Called 877.829.5500 x1 x2 x2 - regarding 2017 Form 990 Filing. Copy of conversation uploaded to YouTube for quality control purposes. - [21]
  2. Turns out that there were late filing fines for 2014, 2015, and 2017. 2016 was fine, no pun intended.
  3. Issue - I did not receive notice of fine for 2015 - due to the wrong address. It turns out that H&R block did not use the correct address, but used the old early days PO Box 442 in Maysville.
  4. For 2014, the fine was waived as a late filing form was filled out and the IRS had no evidence of lateness otherwise. Confirmation of removal shall be sent in 10-14 business days. . Check.png- confirmation received in early March.
  5. For 2015, the fine is outstanding and there are 3 options: 1. Proof of timely-filed extension. 2. Statement from H&R block that the the extension was filed properly 3. A mercy letter, where we explain the situation and ask for forgiveness.
  6. For 2017, a 9 week hold has been placed for collection. We should have a response by Mar 6, 2019 regarding the status of this fine - otherwise, we need to contact them again. OSE mailed this in on Jan 22, 2019 - so response should arrive by Feb 22, 2019. Call them if not.
  7. For correspondence, could fax to 877.792.2864 for quicker response (due to gummit shutdown), or mail at IRS, Attn EO Accounts, M-S 6552, Ogden, UT, 84201.
  8. I called H&R block (filing agency) regarding any information on 2015 extension. Janie Juhl will respond back within a week regarding any supporting information that she could find.

Actionable Items:

  1. By Feb 13, 2019 - response from Janie Juhl, and fax response to number provided above requesting removal of fine from 2015.
  2. By Mar 6, 2019 - confirmation that 2014 fine is waived.
  3. By Mar 6, 2019 - response on 2017 fine and further action as required.
  4. Fax a letter stating resolution for 2015 (and 2017) is being sought. Letter on Google Docs - [22]

Mon Jan 21, 2019

(letter draft on Google Docs - [23])

(letter sent by registered mail)

Dear IRS,

Thank you for your Notice CP141L for Tax Period December 31, 2017, dated January 14, 2019. You brought to our attention a penalty imposed for not filing Form 990 before its due date.

I have personally filled out the Form 990, Schedule O, and Schedule A using PDF Filler online (https://www.pdffiller.com/) on October 29, 2018. I also used their physical mailing service for sending the forms to you on the same date, October 29, 2018.

When I received your Notice, I immediate checked my PDF Filler account online. I verified that the 3 forms (Form 990, Shedules O and A) have been filled out and saved on October 29, 2018. I enclose these here for your reference. However, when I looked for proof of mailing, I found none. I contacted PDF Filler support to find out more about the issue. They confirmed that they had no record of physical mailing submitted or paid for from my account. My conclusion is that for some reason that the physical mailing failed. Since I was confident at the time that the mailing did go through, I took no further action. Furthermore, we have had no prior issues with our Form 990 filings in previous years. However, this was the first time that I have used PDF Filler, so that may have contributed to the issue. PDF Filler did bill me for their online form filing service - though it is true that no billing occurred for the physical mailing. In retrospect, I should have clearly followed up with PDF Filler to make sure everything did go through. I do have confirmation from PDF Filler tech support that I have filled out the forms on October 29-30, 2018,hich was still in time for the filing deadline. I am enclosing the audit trail confirming that I have filled out the forms on the said date. I am also enclosing a copy of my conversation with PDF Filler tech support to show my request for an audit trail to confirm my filling date.

Given the above circumstances and with supporting documents attached, Open Source Ecology is kindly requesting for you to waive the Penalty assesses in Notice CP141L. I have tried calling at 877-829-5500 to resolve this issue, but it appears that the current government shutdown is affecting this option. Please let me know if I can provide any further supporting information. You can reach me by email at marcin@opensourceecology.org.

Thank you in advance for your consideration,

Marcin Jakubowski Executive Director for Open Source Ecology EIN 45-4997514

Enclosures: 1. Form 990 2. Schedule A 3. Schedule O 4. Copies of Chat with PDF Filler technical support 5. Copy of bill from PDF Filler

Deadlines

  • Oct 31 for late form
  • May 15 for regular deadline

Resources

  • Online E-filing of form 990, free if under $100k, and $38+ if above. [31]
  • Board of Directors + Addresses - [32]
  • Monthly statements template - [33]
  • OSE P&L
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