1224 Form 990 (Schedule D) (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f990sd.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

(a) Donor advised funds (b) Funds and other accounts 1 Total number at end of year . . . . . . . 2 Aggregate value of contributions to (during year) 3 Aggregate value of grants from (during year) . 4 Aggregate value at end of year . . . . . . 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised

5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised

funds are the organization’s property, subject to the organization’s exclusive legal control? . . . . . . Yes No 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used

6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used

only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? . . . . . . . . . . . . . . . . . . . . . . Yes No Part II Conservation Easements Complete if the organization answered “Yes” on Form 990, Part IV, line 7. 1 Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of a historically important land area Preservation of a certified historic structure

Preservation of land for public use (for example, recreation or education) Protection of natural habitat Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation

d Number of conservation easements included on line 2c acquired after July 25, 2006, and not

the organization during the tax year . . . . . . . . . . . . . . . . . . . . . .

4 Number of states where property subject to conservation easement is located . . . . . . . . 5 Does the organization have a written policy regarding the periodic monitoring, inspection, handlin

5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of

violations, and enforcement of the conservation easements it holds? . . . . . . . . . . . . . Yes No 6 Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year . . . . . . . . . . . . . . . . . . . . 7 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year . . . . . . . . . . . . . . . . . . . . $ 8 Does each conservation easement reported on line 2d above satisfy the requirements of section 170(h)(4)(B)

8 Does each conservation easement reported on line 2d above satisfy the requirements of section 170(h)(4)(B)

(i) and section 170(h)(4)(B)(ii)? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes the organization’s accounting for conservation easements.

Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets Complete if the organization answered “Yes” on Form 990, Part IV, line 8. 1 a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works

a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works

of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide in Part XIII the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items.

(i) Revenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . $ (ii) Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . $ 2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the

following amounts required to be reported under FASB ASC 958 relating to these items.

a Revenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . . $ b Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . . $

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 52283D Schedule D (Form 990) (Rev. 12-2024)

Schedule D (Form 990) (Rev. 12-2024) Page 2 Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Using the organization’s acquisition, accession, and other records, check any of the following that make significant use of its

collection items (check all that apply).

a Public exhibition b Scholarly research c Preservation for future generations

d Loan or exchange program e Other

4 Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in Part

XIII. 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar

5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar

assets to be sold to raise funds rather than to be maintained as part of the organization’s collection? . . Yes No Part IV Escrow and Custodial Arrangements Complete if the organization answered “Yes” on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1 a Is the organization an agent, trustee, custodian, or other intermediary for contributions or other assets not

included on Form 990, Part X? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No b If “Yes,” explain the arrangement in Part XIII and complete the following table.

b If “Yes,” explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII . . . . Part V Endowment Funds Complete if the organization answered “Yes” on Form 990, Part IV, line 10.

(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back 1a Beginning of year balance . . . b Contributions . . . . . . . c Net investment earnings, gains,

and losses . . . . . . . .

d Grants or scholarships . . . . e Other expenditures for facilities and

programs . . . . . . . . .

f Administrative expenses . . . . g End of year balance . . . . . 2 Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as: a Board designated or quasi-endowment % b Permanent endowment % c Term endowment % The percentages on lines 2a, 2b, and 2c should equal 100%. 3 a Are there endowment funds not in the possession of the organization that are held and administered for the

organization by: Yes No (i) Unrelated organizations? . . . . . . . . . . . . . . . . . . . . . . . . . . 3a(i) (ii) Related organizations? . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a(ii) b If “Yes” on line 3a(ii), are the related organizations listed as required on Schedule R? . . . . . . . . 3b 4 Describe in Part XIII the intended uses of the organization’s endowment funds. Part VI Land, Buildings, and Equipment Complete if the organization answered “Yes” on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Schedule D (Form 990) (Rev. 12-2024)

Schedule D (Form 990) (Rev. 12-2024) Page 3 Part VII Investments—Other Securities Complete if the organization answered “Yes” on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description (b) Book value

(1) (2) (3) (4) (5) (6) (7) (8) (9) Total. (Column (b) must equal Form 990, Part X, line 15, col. (B)) . . . . . . . . . . . . . . Part X Other Liabilities Complete if the organization answered “Yes” on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. 1. (a) Description of liability (b) Book value

(1) Federal income taxes

(2) (3) (4) (5) (6) (7) (8) (9) Total. (Column (b) must equal Form 990, Part X, line 25, col. (B)) . . . . . . . . . . . . . . 2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization’s financial statements that reports the organization’s liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII .

Schedule D (Form 990) (Rev. 12-2024)

Schedule D (Form 990) (Rev. 12-2024) Page 4 Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered “Yes” on Form 990, Part IV, line 12a.

1 Total expenses and losses per audited financial statements . . . . . . . . . . . . . 2 Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities . . . . . . . . . . . 2a b Prior year adjustments . . . . . . . . . . . . . . . . 2b c Other losses . . . . . . . . . . . . . . . . . . . . 2c d Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 2d e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b . . 4a b Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 4b c Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) . . . . . . .	1
1 Total expenses and losses per audited financial statements . . . . . . . . . . . . . 2 Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities . . . . . . . . . . . 2a b Prior year adjustments . . . . . . . . . . . . . . . . 2b c Other losses . . . . . . . . . . . . . . . . . . . . 2c d Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 2d e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b . . 4a b Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 4b c Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total expenses. Add lines 3 and 4c.(This must equal Form 990, Part I, line 18.) . . . . . . .	2e
1 Total expenses and losses per audited financial statements . . . . . . . . . . . . . 2 Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities . . . . . . . . . . . 2a b Prior year adjustments . . . . . . . . . . . . . . . . 2b c Other losses . . . . . . . . . . . . . . . . . . . . 2c d Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 2d e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b . . 4a b Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 4b c Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total expenses. Add lines 3 and 4c.(This must equal Form 990, Part I, line 18.) . . . . . . .	3
1 Total expenses and losses per audited financial statements . . . . . . . . . . . . . 2 Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities . . . . . . . . . . . 2a b Prior year adjustments . . . . . . . . . . . . . . . . 2b c Other losses . . . . . . . . . . . . . . . . . . . . 2c d Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 2d e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b . . 4a b Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 4b c Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total expenses. Add lines 3 and 4c.(This must equal Form 990, Part I, line 18.) . . . . . . .	4c
1 Total expenses and losses per audited financial statements . . . . . . . . . . . . . 2 Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities . . . . . . . . . . . 2a b Prior year adjustments . . . . . . . . . . . . . . . . 2b c Other losses . . . . . . . . . . . . . . . . . . . . 2c d Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 2d e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b . . 4a b Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 4b c Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total expenses. Add lines 3 and 4c.(This must equal Form 990, Part I, line 18.) . . . . . . .	5

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Schedule D (Form 990) (Rev. 12-2024)

Schedule D (Form 990) (Rev. 12-2024) Page 5 Part XIII Supplemental Information (continued)

Schedule D (Form 990) (Rev. 12-2024)