• Financial and General Information

    • Listing of all income and expenses, categorized, for the year

    • The amount of officer's compensation separately

    • Information about any transactions of the company (such as non-cash transactions) that may not appear on the above reports

    • Balance sheet information as of December 31, 20xx includes cash and investment balances, any assets purchased during the year, and their cost

    • Copy of December 31, 20xx bank statements, reconciled to ending balance shown on the balance sheet

    • List of officers names, addresses, and any amounts paid to them or received from them

    • Copies of any correspondence received from IRS or the Massachusetts Department of Revenue

    • List of equipment and depreciation schedules prepared by other accountants

    • Prior year's tax returns

    • All contact information name, phone #, cell #, fax, e-mail, website

    S Corporation

    • Provide names, SSNs, addresses of all shareholders, and percentages of shares owned

    • Date of incorporation

    • Date of election as an S Corporation

    Partnerships

    • Provide names, SSNs, addresses of all partners, and percentages allocation (income and expenses)

  • Personal Information

    • Did your marital status change during the year?

    • Did your address change from last year?

    • Can you be claimed as a dependent by another taxpayer?

    Dependent Information

    • Were there any changes in dependents from the prior year?

    • Do you have any children under age 14 with unearned income in excess of $1,500?

    • Do you have dependents who must file a tax return?

    • Do you have children under age 19 or a full-time student under age 24 with an investment income greater than $2,100?

    • Did you provide over half the support for any other person during 20xx?

    Health Insurance

    • Did you and your dependents have health insurance coverage for the full year?

    • Did you receive any of the following IRS documents? Form 1095-A (Health Insurance Marketplace Statement), Form 1095-B (Health Coverage), or Form 1095-C (Employer-Provided Health Insurance Offer and Coverage)? Please attach

    • Did you receive Form 1099-HC from your health care provider? Please attach

    Purchases, Sales, and Debt Information

    • Did you start a new business or purchase rental property during the year?

    • Did you acquire a new or additional interest in a partnership or S corporation?

    • Did you sell, exchange, or purchase any real estate during the year?

    • Did you acquire or dispose of any stock during the year?

    • Did you take out a home equity loan this year?

    • Did you sell an existing business, rental, or other property this year?

    Income Information

    • Did you have any foreign income or pay any foreign taxes during the year?

    • Did you receive any income from property sold prior to this year?

    • Did you receive or paid any alimony during 20xx? If you paid alimony - please provide the recipient's SSN

    • Did you receive any lump-sum payment from a pension, profit-sharing, or 401(k) plan?

    • Did you make any withdrawals from an IRA, Keogh, SIMPLE, or SEP account?

    • Did you receive any disability income during the year?

    • Did you cash any Series EE or U.S. Savings bonds issued after 1989?

    Itemized Deduction Information

    • Did you incur a casualty or theft loss during the year?

    • Do you have evidence to substantiate charitable contributions of $250 or more?

    • Did you have an expense account or allowance during the year?

    • Did you use your car on the job, other than commuting?

    • Did you work out of town for part of the year?

    • Did you have any educational expenses during the year?

    • Did you have any expenses related to seeking a new job during the year?

    • Did you purchase a motor vehicle or boat during 20xx? If yes - please attach documentation showing sales tax paid

    • Did you donate a vehicle in 20xx? If yes - please attach form 1098-C

    Tax Credits

    • Did you make energy-efficient improvements to your home or purchase any energy-saving property during 20xx? If yes - please attach details

    • Did you purchase a hybrid or electric vehicle in 20xx? If yes - please provide the year, make, model and date purchased

    • Did you incur adoption expenses in 20xx?

    Miscellaneous Information

    • Did you make gifts of more than $14,000 to any individual?

    • Did you engage in any bartering transactions?

    • Are you covered by a pension or retirement plan?

    • Did you incur moving costs because of a job change?

    • Signed engagement letter

    • Cash receipts and disbursements for a year, categorized and balance sheet as of year-end

    • Budget for the current and next year

    • Copy of December 31, 20xx checking and savings statements, reconciled to ending balances shown on the balance sheet. Also, if you have opened any new bank or investment accounts, I will need 12/31/20xx statements from those accounts

    • Paid employee(s)' gross pay and average hours worked per week. Also list any benefits paid for each employee, such as health insurance or other compensation. A copy of your payroll service's year-end report or a copy of W-2s, marked up with the additional information, will be helpful

    • Description and value of any donated equipment and other major in-kind donations

    • Contributors of $5000 and over, including full names, addresses, and amount contributed in 20xx

    • Officers, directors, and key employees' names, addresses, and compensation

    • Minutes of board meetings during 20xx

    • Any grants or contributions promised by 12/31/20xx but not received until after that date

    • Amounts paid after 12/31/20xx for expenses incurred prior to 12/31/20xx

    • Description of any transactions between xxx and any related parties (officers or directors, their family members, or any entities controlled by any of these people)

    • Information about any related entity (that is under common control). Organizations are related if more than 50% of the organization's governing body, officers, directors, or trustees are also officers, directors, or trustees of the other organization

    • Information about amounts spent for direct lobbying and for grassroots lobbying

    • If xxx distributed a solicitation for funds that also contained an education or membership development component, the costs of that entire solicitation are considered to be fundraising expenses unless specific criteria are met. Please discuss this requirement with me if you think this requirement applies

    • Copy of flier or other printed materials used in fundraising

    • Any change to the organization's governing documents

    • Details about any new contracts with other entities (equipment lease, office lease, service provider contract)

    • Details about any special events and/or new sources of income

    • Details about any grants paid out

    • Each year we allocate expenses into three categories, either by percentages or actual amounts spent on each category. The three categories are program, general & admin, and fundraising. We can discuss allocations after the basic numbers are firmed up

    • Balance sheet and profit & loss reports for the year ended December 31, 20xx. Alternatively, a backup of the QuickBooks file will provide this information

    • Copies of December 31, 20xx bank account and investment statements, reconciled to ending balances shown on the balance sheet at 12/31/20xx

    • Detail of any additions to investment accounts, including donated securities, along with any sales of investments

    • Detail of changes in any other balance sheet balances, such as additions of fixed assets or changes in liability balances

    • Paid employees' gross pay and average hours per week, along with a Payroll Summary report listing each employee

    • List of officers, directors, and key employees' names, addresses, and compensation

    • Any change in the primary purpose of the organization or in the major programs listed on Form 990. The approximate number of people served by xxx in 20xx

    • Description and value of donated equipment and other major in-kind donations for 20xx

    • List of names, addresses, dates, and amounts for 20xx contributors of over $5,000

    • Contributor information for the support schedule showing high donors for the past four years. For 20xx high donors are those who have contributed over 2% of income during the last 5 years

    • Listing of interest and dividends received in 20xx

    • Any grants or contributions promised in 20xx but not received until after 12/31/20xx

    • Copy of flier, newsletters, or other printed materials used in fundraising

    • Copies of any correspondence received from IRS or the Massachusetts Office of Attorney General

    • Amounts paid in the next year for the current year expenses

    • Functional expenses allocation between program services, management and general, and fundraising

    • If the organization distributed a solicitation for funds that also contained an education or membership development component, the costs of that entire solicitation are considered to be fundraising expenses unless specific criteria are met. Please discuss this requirement with me if you think this requirement applies

    • Functional expense allocations between program services, management and general, and fundraising for page 2 of Form 990 and for financial statement disclosure

    • Any change to the organization's governing documents

    • Details about any 20xx contracts with other entities

    • Details about any special events and/or new sources of income for 20xx

    • Details about any grants paid in 20xx

    • If applicable, amounts paid for direct or grass-roots lobbying during the year, along with a description of the lobbying activities

    • If actions have been taken at Board meetings that affect the finances of the Organization, please advise me of these actions

    • Please pass this checklist along to anyone in the organization who will be involved in gathering information or making decisions about financial statement presentation

    • Listing of all income and expenses, categorized, for the year. If any of the expenses were for professional services, the person's name, amount of compensation, and nature of services are required to be identified on the Massachusetts form PC

    • Each category of expense must also be allocated between program services, management (administrative expense), and fundraising expense. We can discuss this process further once the total expenses for the year are known

    • Information about any transactions of the organization (such as noncash transactions) that may not appear on the above reports

    • Balance sheet information as of December 31, 20xx that includes cash, investment balances, and any assets purchased during the year and their costs

    • Copy of December 31, 20xx bank statements, reconciled to ending balance shown on the balance sheet

    • List of officers names, addresses, and any amounts paid to them or received from them

    • Information regarding any related organization and any amounts paid to or received from that organization. An organization with 50% or more common directors is considered related. We can discuss other types of related organizations if this seems relevant

    • Description of any transactions between the organization and any related parties (officers or directors, their family members, or any entities controlled by any of these people)

    • If applicable, information about any donations valued at over $5,000 during the fiscal year, donations that had restrictions or conditions, and any donations of other than cash regardless of the value

    • For the public support schedule, a list of anyone donating a total of $2,500 or more in total during the last 5 years

    • Copies of any correspondence received from the IRS or the Massachusetts Office of Attorney General

    • Information regarding any lobbying or political expenditures during the year

    • Information regarding any changes to bylaws or other governing documents