Section 05 - Field Descriptions

Section 05 Fields are located in Form 990 or Form 990-EZ

Listed below are the Fields contained in Section 05 showing the Field designator, title, and location on the return. Money fields are dollars only and can be positive or negative. All other Fields are one character except Field 0575A, which can be up to 3 digits or blank.

No.

Field

Field Title

Line No. Form 990

Line No. Form 990-EZ

0554A

Investments - Publicly Traded Securities (BOY)

54a(A)

N/A

05A54

Investments - Publicly Traded Securities (EOY)

54a(B)

N/A

0554B

Investments-Other-Securities (BOY)

54b(A)

N/A

05B54

Investments-Other-Securities (EOY)

54b(B)

N/A

0555A

Investments, Land, Buildings, Equipment (BOY)

55c(A)

N/A

0555B

Investments, Land, Buildings, Equipment (EOY)

55c(B)

N/A

0556A

Other Investments (BOY)

56(A)

N/A

0556B

Other Investments (EOY)

56(B)

N/A

0557A

Land, Buildings and Equipment (BOY)

57c(A)

N/A

0557B

Land, Buildings and Equipment - EOY

57c(B)

N/A

0558A

Other Assets (BOY)

58(A)

N/A

0558B

Other Assets (EOY)

58(B)

N/A

05E

Total Assets, Beginning of Year (BOY)

59(A)

25(A)

Total Assets, Beginning of Year (BOY) Underprint

Computer-generated

N/A

05F

Total Assets, End of Year (EOY)

59(B)

25(B)

0560A

Accounts Payable and Accrued Expenses (BOY)

60(A)

N/A

0560B

Accounts Payable and Accrued Expenses (EOY)

60(B)

N/A

0561A

Grants Payable (BOY)

61(A)

N/A

0561B

Grants Payable (EOY)

61(B)

N/A

0562A

Deferred Revenue (BOY)

62(A)

N/A

0562B

Deferred Revenue (EOY)

62(B)

N/A

0563A

Loans from Officers, Directors, Trustees, etc. (BOY)

63(A)

N/A

0563B

Loans from Officers, Directors, Trustees, etc. (EOY)

63(B)

N/A

05G

Tax Exempt Bond Liabilities (BOY)

64a(A)

N/A

05H

Tax Exempt Bond Liabilities (EOY)

64a(B)

N/A

05I

Mortgages, Notes Payable (BOY)

64b(A)

N/A

05J

Mortgages, Notes Payable, (EOY)

64b(B)

N/A

0565A

Other Liabilities (BOY)

65(A)

N/A

0565B

Other Liabilities (EOY)

65(B)

N/A

05K

Total Liabilities (BOY)

66(A)

26(A)

05L

Total Liabilities (EOY)

66(B)

26(B)

05M

Retained Earnings (BOY)

72(A)

N/A

05N

Retained Earnings (EOY)

72(B)

N/A

05O

Total Net Assets (BOY)

73(A)

27(A)

Total Net Assets (BOY)Underprint

Computer-generated

N/A

05OB

Total Net Assets or Fund Balances (EOY)

73(B)

27(B)

Total Net Assets or Fund Balances (EOY) Underprint

Computer-generated

N/A

0575A

Total Number of Voting Officers

75(A)

N/A

0575B

Compensation from Related Organizations

75(B)

N/A

0575C

Compensation from Related Organizations

75(C)

N/A

Invalid Conditions:

These Fields are invalid if they are not all numeric or blank. Yes/No questions are invalid if other than "1" , "2" or blank.

Correction Procedures:

Correct any coding or transcription errors.

For Yes/No questions" 1" =Yes, "2" =No, and blank = no box checked.

If a Field that is invalid for a Form 990-EZ displays, delete the Field.

All organizations must complete Column A, Part II, Form 990. Send the return back to the filer if missing. SSPND 640.