Official Illinois Ag990 Form in PDF Open Editor

Official Illinois Ag990 Form in PDF

The Illinois Ag990 form is an annual report required for charitable organizations operating in Illinois. This form provides a comprehensive overview of an organization's financial activities, including revenue, expenditures, and contributions. By filing this report, organizations ensure compliance with state regulations and maintain transparency with the public and stakeholders.

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The Illinois AG990 form is a crucial document for charitable organizations operating within the state. It serves as an annual report that provides transparency about an organization's financial activities, ensuring accountability to both the public and regulatory bodies. This form includes essential sections that summarize revenue, expenditures, and assets. Organizations must report their total revenue from contributions, government grants, and other income sources, as well as detail their expenditures on charitable programs, management, and fundraising efforts. Additionally, the form requires information about the highest-paid individuals within the organization and any professional fundraising activities undertaken. It also prompts organizations to disclose any legal issues or conflicts of interest that may have arisen during the reporting period. Timely submission is critical; reports are due within six months of the fiscal year-end, and late filings incur a penalty. Completing the AG990 form accurately not only fulfills legal obligations but also fosters trust with donors and the community.

Frequently Asked Questions

What is the purpose of the Illinois AG990 form?

The Illinois AG990 form serves as the annual report for charitable organizations operating within the state. It provides a comprehensive overview of an organization's financial activities over the fiscal year. This includes details about revenue, expenditures, and the overall financial health of the organization. By filing this report, organizations ensure compliance with state regulations and maintain transparency with the public and potential donors.

What information is required to complete the AG990 form?

To complete the AG990 form, organizations must provide various financial details, including total assets, liabilities, and net assets. They must summarize all revenue sources, such as public support, government grants, and other income. Additionally, organizations need to outline their expenditures, including charitable program expenses, management costs, and fundraising expenses. The form also requires information about the highest-paid individuals within the organization and any significant financial transactions involving officers or trustees.

What are the filing fees associated with the AG990 form?

When submitting the AG990 form, organizations must include a $15.00 annual report filing fee. If the report is submitted late, an additional $100.00 late report filing fee applies. It is crucial for organizations to adhere to the filing deadlines to avoid penalties and ensure their compliance with Illinois regulations.

What happens if an organization fails to file the AG990 form on time?

Failure to file the AG990 form by the deadline can result in penalties, including a $100.00 fine. Additionally, late or incomplete submissions may lead to further scrutiny from the Illinois Attorney General's office. Organizations risk losing their good standing and could face challenges in fundraising or maintaining tax-exempt status if they do not comply with filing requirements.

Form Specifications

Fact Name Description
Form Purpose The Illinois AG990 form serves as the Annual Report for charitable organizations operating in Illinois.
Governing Law This form is governed by the Illinois Charitable Trust Act.
Filing Fee A $15.00 annual report filing fee is required. A $100.00 late report fee applies if submitted after the deadline.
Filing Deadline Reports must be filed within six months of the end of the organization's fiscal year.
Attachments Required Organizations must attach a copy of their IRS return and audited financial statements.
Tax Deductibility The form inquires whether contributions to the organization are tax-deductible, indicating the organization's compliance with IRS regulations.

Common mistakes

  1. Missing Signature: One common mistake is failing to sign the form. The report must be signed by the President or a Trustee, as well as the Treasurer or another Trustee. Without these signatures, the form is considered incomplete.

  2. Incorrect Dates: Providing incorrect fiscal period dates can lead to confusion. Ensure that the beginning and ending dates of the fiscal period are accurate and clearly marked.

  3. Omitting Required Attachments: The form requires specific attachments, such as a copy of the IRS return and audited financial statements. Forgetting to include these documents can delay processing.

  4. Inaccurate Financial Information: Entering incorrect figures for assets, liabilities, or revenue can lead to serious issues. Double-check all financial data for accuracy before submission.

  5. Failure to Answer Yes/No Questions: Leaving the yes/no questions unanswered can raise red flags. It’s crucial to respond to each question, as these inquiries are vital for assessing compliance.

  6. Ignoring the Filing Fee: Not including the $15.00 annual report filing fee or the $100.00 late report fee can result in the rejection of the form. Always check that the correct fee is included with the submission.

  7. Incorrectly Reporting Fundraising Expenses: Misclassifying expenses related to fundraising can lead to inaccurate reporting. Ensure that all fundraising costs are properly categorized and documented.

  8. Not Keeping Copies: Failing to keep a copy of the submitted form for your records can be a mistake. It’s important to have a copy for future reference and to track any correspondence with the Attorney General’s office.

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For Office Use Only

PMT #

AMT

INIT

ILLINOIS CHARITABLE ORGANIZATION ANNUAL REPORT

Form AG990-IL

 

Revised 1/19

Attorney General KWAME RAOUL State of Illinois

 

 

 

 

 

 

Charitable Trust Bureau, 100 West Randolph

 

 

 

 

11TH Floor, Chicago, Illinois 60601

CO #

 

 

 

Report for the Fiscal Period:

 

 

 

 

 

 

Check all items attached:

 

 

 

 

 

 

 

Copy of IRS Return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Audited Financial Statements

Beginning

/

/

 

 

Make Checks

 

 

 

 

 

 

 

Payable to

 

 

 

Copy of Form IFC

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

the Illinois

 

 

 

$15.00 Annual Report Filing Fee

 

 

 

 

 

 

 

 

 

 

 

& Ending

/

/

 

 

Charity

 

 

 

 

 

 

 

Bureau Fund

 

 

 

 

 

$100.00 Late Report Filing Fee

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Federal ID #

 

 

MO

DAY

YR

 

 

MO

DAY

YR

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date Organization was created:

/

/

 

Are contributions to the organization tax deductible?

 

Yes

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

LEGAL

 

 

 

 

 

 

 

Year-end

 

 

 

 

 

 

 

 

 

 

 

 

 

amounts

 

 

 

 

 

 

NAME

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A) ASSETS

A) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MAIL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ADDRESS

 

 

 

 

 

 

 

B) LIABILITIES

B) $

 

 

 

CITY, STATE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C) NET ASSETS

C) $

 

 

 

ZIP CODE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I. SUMMARY OF ALL REVENUE ITEMS DURING THE YEAR:

 

 

 

PERCENTAGE

AMOUNT

 

 

 

D) PUBLIC SUPPORT, CONTRIBUTIONS & PROGRAM SERVICE REV. (GROSS AMTS.)

%

D) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E) GOVERNMENT GRANTS & MEMBERSHIP DUES

 

 

 

 

 

 

 

%

E) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F) OTHER REVENUES

 

 

 

 

 

 

 

%

F) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G) TOTAL REVENUE, INCOME AND CONTRIBUTIONS RECEIVED (ADD D,E, & F)

100%

G) $

 

0

 

II. SUMMARY OF ALL EXPENDITURES DURING THE YEAR:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

H) OPERATING CHARITABLE PROGRAM EXPENSE

 

 

 

 

 

 

 

%

H) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I) EDUCATION PROGRAM SERVICE EXPENSE

 

 

 

 

 

 

 

%

I) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

J) TOTAL CHARITABLE PROGRAM SERVICE EXPENSE (ADD H & I)

 

 

 

 

%

J) $

 

0

 

J1) JOINT COSTS ALLOCATED TO PROGRAM SERVICES (INCLUDED IN J):

$

 

 

 

 

 

 

 

 

K) GRANTS TO OTHER CHARITABLE ORGANIZATIONS

 

 

 

 

%

K) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

L) TOTAL CHARITABLE PROGRAM SERVICE EXPENDITURE (ADD J & K)

 

 

 

 

 

 

 

 

 

 

 

 

 

%

L) $

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M) MANAGEMENT AND GENERAL EXPENSE

 

 

 

 

 

 

 

%

M) $

 

 

 

 

N) FUNDRAISING EXPENSE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

%

N) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

O) TOTAL EXPENDITURES THIS PERIOD (ADD L, M, & N)

 

 

 

 

100 %

O) $

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

III. SUMMARY OF ALL PAID FUNDRAISER AND CONSULTANT ACTIVITIES:

 

 

 

 

 

 

 

 

 

 

 

 

 

(Attach Attorney General Report of Individual Fundraising Campaign- Form IFC. One for each PFR.)

 

 

 

 

 

 

 

PROFESSIONAL FUNDRAISERS:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

P) TOTAL AMOUNT RAISED BY PAID PROFESSIONAL FUNDRAISERS

 

 

 

 

100 %

P) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Q) TOTAL FUNDRAISERS FEES AND EXPENSES

 

 

 

 

 

 

 

%

Q) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

R) NET RECEIVED BY THE CHARITY (P MINUS Q=R)

 

 

 

 

 

 

 

%

R) $

 

0

 

 

PROFESSIONAL FUNDRAISING CONSULTANTS:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

S) $

 

 

 

 

S) TOTAL AMOUNT PAID TO PROFESSIONAL FUNDRAISING CONSULTANTS

 

 

 

 

 

 

 

IV. COMPENSATION TO THE (3) HIGHEST PAID PERSONS DURING THE YEAR:

 

 

 

 

 

 

 

 

 

 

T) $

 

 

 

 

T) NAME, TITLE:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

U) NAME, TITLE:

 

 

 

 

 

 

 

 

U) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

V) NAME, TITLE:

 

 

 

 

 

 

 

 

V) $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

V. CHARITABLE PROGRAM DESCRIPTION:CHARITABLE PROGRAM (3 HIGHEST BY $ EXPENDED) CODE CATEGORIES

List on back side of instructions

 

 

CODE

 

 

 

W) DESCRIPTION:

 

 

 

 

 

 

 

 

W) #

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

X) DESCRIPTION:

 

 

 

 

 

 

 

 

X) #

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Y) DESCRIPTION:

 

 

 

 

 

 

 

 

Y) #

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IF THE ANSWER TO ANY OF THE FOLLOWING IS YES, ATTACH A DETAILED EXPLANATION:

YES NO

1. WAS THE ORGANIZATION THE SUBJECT OF ANY COURT ACTION, FINE, PENALTY OR JUDGMENT?

1.

2.HAS THE ORGANIZATION OR A CURRENT DIRECTOR, TRUSTEE, OFFICER OR EMPLOYEE THEREOF, EVER BEEN CONVICTED BY ANY COURT OF ANY MISDEMEANOR INVOLVING THE MISUSE OR

MISAPPROPRIATION OF FUNDS OR ANY FELONY?

2

3.DID THE ORGANIZATION MAKE A GRANT AWARD OR CONTRIBTION TO ANY ORGANIZATION IN WHICH ANY OF ITS OFFICERS, DIRECTORS OR TRUSTEES OWNS AN INTEREST; OR WAS IT A PARTY TO ANY TRANSACTION IN WHICH ANY OF ITS OFFICERS, DIRECTORS OR TRUSTEES HAS A MATERIAL FINANCIAL INTEREST; OR DID

ANY OFFICER, DIRECTOR OR TRUSTEE RECEIVE ANYTHING OF VALUE NOT REPORTED AS COMPENSATION?

3.

4. HAS THE ORGANIZATION INVESTED IN ANY CORPORATE STOCK IN WHICH ANY OFFICER, DIRECTOR OR

 

TRUSTEE OWNS MORE THAN 10% OF THE OUTSTANDING SHARES?

4.

5.IS ANY PROPERTY OF THE ORGANIZATION HELD IN THE NAME OF OR COMMINGLED WITH THE

PROPERTY OF ANY OTHER PERSON OR ORGANIZATION?

 

5.

6. DID THE ORGANIZATION USE THE SERVICES OF A PROFESSIONAL FUNDRAISER?

( ATTACH FORM IFC )

6.

7a. DID THE ORGANIZATION ALLOCATE THE COST OF ANY SOLICITATION, MAILING, ADVERTISEMENT OR

 

LITERATURE COSTS BETWEEN PROGRAM SERVICE AND FUNDRAISING EXPENSES?

 

7.

 

 

7b. IF "YES", ENTER (i) THE AGGREGATE AMOUNT OF THESE JOINT COSTS $

;(ii) THE AMOUNT

ALLOCATED TO PROGRAM SERVICES $

; (iii) THE AMOUNT ALLOCATED TO MANAGEMENT

AND GENERAL $

;AND (iv) THE AMOUNT ALLOCATED TO FUNDRAISING $

 

8. DID THE ORGANIZATION EXPEND ITS RESTRICTED FUNDS FOR PURPOSES OTHER THAN RESTRICTED

 

PURPOSES?

 

 

8.

 

 

 

9. HAS THE ORGANIZATION EVER BEEN REFUSED REGISTRATION OR HAD ITS REGISTRATION OR TAX EXEMPTION

 

SUSPENDED OR REVOKED BY ANY GOVERNMENTAL AGENCY?

 

9.

10. WAS THERE OR DO YOU HAVE ANY KNOWLEDGE OF ANY KICKBACK, BRIBE, OR ANY THEFT, DEFALCATION,

 

MISAPPROPRIATION, COMMINGLING OR MISUSE OF ORGANIZATIONAL FUNDS?

 

10.

11.LIST THE NAME AND ADDRESS OF THE FINANCIAL INSTITUTIONS WHERE THE ORGANIZATION MAINTAINS ITS THREE LARGEST ACCOUNTS:

12.NAME AND TELEPHONE NUMBER OF CONTACT PERSON:

ALL ATTACHMENTS MUST ACCOMPANY THIS REPORT - SEE INSTRUCTIONS

UNDER PENALTY OF PERJURY, I (WE) THE UNDERSIGNED DECLARE AND CERTIFY THAT I (WE) HAVE EXAMINED THIS ANNUAL REPORT AND THE ATTACHED DOCUMENTS, INCLUDING ALL THE SCHEDULES AND STATEMENTS, AND THE FACTS THEREIN STATED ARE TRUE AND COMPLETE AND FILED WITH THE ILLINOIS ATTORNEY GENERAL FOR THE PURPOSE OF HAVING THE PEOPLE OF THE STATE OF ILLINOIS RELY THEREUPON. I HEREBY FURTHER AUTHORIZE AND AGREE TO SUBMIT MYSELF AND THE REGISTRANT HEREBY TO THE JURISDICTION OF THE STATE OF ILLINOIS.

BE SURE TO INCLUDE ALL FEES DUE:

1.)REPORTS ARE DUE WITHIN SIX MONTHS OF YOUR FISCAL YEAR END.

2.)FOR FEES DUE SEE INSTRUCTIONS.

3.)REPORTS THAT ARE LATE OR INCOMPLETE ARE SUBJECT TO A $100.00 PENALTY.

PRESIDENT or TRUSTEE (PRINT NAME)

SIGNATURE

DATE

 

 

 

TREASURER or TRUSTEE (PRINT NAME)

SIGNATURE

DATE

PREPARER (PRINT NAME)

SIGNATURE

DATE

Dos and Don'ts

When filling out the Illinois AG990 form, it's important to follow certain guidelines to ensure accuracy and compliance. Here’s a list of things you should and shouldn’t do.

  • Do read the instructions carefully before starting.
  • Do ensure all financial information is accurate and up-to-date.
  • Do attach all required documents, such as IRS returns and financial statements.
  • Do double-check the fiscal period dates to avoid errors.
  • Do keep a copy of the completed form for your records.
  • Don’t leave any sections blank; provide information for all required fields.
  • Don’t forget to include the filing fee with your submission.
  • Don’t submit the form late, as this may incur additional penalties.
  • Don’t ignore any questions regarding legal issues; provide detailed explanations if needed.
  • Don’t rush through the process; take your time to ensure everything is correct.

Documents used along the form

The Illinois AG990 form is a crucial document for charitable organizations operating in the state. It provides a comprehensive overview of the organization's financial activities over the fiscal year. Alongside the AG990 form, several other documents are often required to ensure compliance with state regulations. Below are four key forms that may accompany the AG990.

  • IRS Form 990: This is the federal tax return for tax-exempt organizations. It provides detailed information about the organization's finances, including revenue, expenses, and compensation. It is essential for transparency and is often required for state filings.
  • Audited Financial Statements: These statements offer an independent review of the organization's financial status. They provide assurance to stakeholders that the financial information presented is accurate and reliable, which is crucial for maintaining public trust.
  • Form IFC: This form is used to report on individual fundraising campaigns. It details the activities of paid fundraisers and consultants, including amounts raised and fees paid. This transparency is vital for accountability in fundraising efforts.
  • California Marital Separation Agreement: A critical document for spouses in California wishing to outline terms of their separation. Understanding this form is vital as it addresses key issues such as property division, child custody, and support obligations. For assistance with the necessary paperwork, visit California Templates.
  • Charitable Program Descriptions: This document outlines the programs the organization runs and how funds are allocated. It provides insight into the organization's mission and effectiveness, helping to demonstrate the impact of its work.

Submitting these documents along with the AG990 form ensures that your organization meets regulatory requirements and fosters trust with donors and the community. It is essential to keep accurate records and submit all necessary forms on time to avoid penalties.

Misconceptions

Understanding the Illinois AG990 form is crucial for charitable organizations operating within the state. However, several misconceptions can lead to confusion. Here’s a list of common misunderstandings about the AG990 form, along with clarifications.

  1. It is only for large organizations. Many believe that only large charities need to file the AG990 form. In reality, any charitable organization that meets specific criteria must submit this report, regardless of size.
  2. Filing is optional. Some organizations think that filing the AG990 is optional. This is incorrect; it is a legal requirement for most charities in Illinois to submit this annual report.
  3. Late filing has no consequences. There is a misconception that late filings are not penalized. In fact, failing to submit the report on time can result in a $100 penalty.
  4. Only financial information is required. Many assume that the AG990 form only requires financial data. However, it also asks for details about the organization’s activities, governance, and any legal issues.
  5. Tax-deductible contributions are guaranteed. Some organizations mistakenly believe that all contributions are automatically tax-deductible. The form asks if contributions are tax-deductible, but this depends on the organization’s tax status.
  6. There is no need for attachments. It is a common belief that the AG990 can be submitted without any additional documents. In fact, the form requires attachments such as IRS returns and audited financial statements.
  7. Only the president needs to sign. Another misconception is that only the president of the organization needs to sign the form. Both the president and the treasurer (or another trustee) must sign to validate the submission.
  8. All organizations are exempt from filing. Some people think that certain types of organizations, like religious groups, do not need to file the AG990. While some may have exemptions, many still need to comply with filing requirements.
  9. Filing is the same as registering. There is confusion between filing the AG990 and the initial registration process. Filing the AG990 is an annual requirement, while registration is typically a one-time process.
  10. Form AG990 can be submitted online. Many assume that the AG990 can be filed online. Currently, the submission must be done via mail, which can lead to delays if not managed properly.

By addressing these misconceptions, organizations can better navigate their responsibilities and ensure compliance with Illinois regulations. Understanding the AG990 form is essential for maintaining transparency and trust within the community.