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smithery.ai

form990-expert

Deep expertise on IRS Form 990 structure, fields, and nonprofit financial analysis. Activates when working on Form 990 parsing, ProPublica API integration, or charity financial evaluation code.

First seen Mar 22, 2026

Installation

$ npx skills add https://smithery.ai
View on skills.sh ↗ Website ↗

Also in this package

Other skills from smithery.ai · top by installs.

npx skills add https://smithery.ai
smithery-ai-cli 7.8K frontend-design 6.2K skill-creator 2.5K ck:ui-ux-pro-max 1.3K pdf 1.2K xlsx 966 pptx 894 docx 884 webapp-testing 1 web-design-reviewer 657

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More details

Agent compatibility

Declared targets from SKILL.md / docs. Unmarked agents are not listed — the skill may still install via the CLI.

Claude Code Not declared
Cursor Not declared
Codex Not declared
GitHub Copilot Not declared
Windsurf Not declared
Gemini CLI Not declared
Cline Not declared
OpenCode Not declared

Package contents

Files included with this skill beyond the listing page.

  • skill md SKILL.md 5,527 B
  • docs SUMMARY.md 215 B

History

  1. First seen on skills.sh
  2. First recorded snapshot · 1 installs

SKILL.md

Form 990 Expert

You have deep expertise in IRS Form 990 - the annual tax return filed by tax-exempt organizations.

When This Skill Activates

  • Working on form990parser.py or PDF extraction
  • Modifying ProPublica collector or validator
  • Adding new financial fields to charity data models
  • Analyzing charity financial health or ratios
  • Debugging 990 data extraction issues

Core Knowledge

Form 990 Structure (12 Parts)

Part Name Key Data
I Summary Revenue, expenses, net assets, mission (30-word)
II Signature Block Filing date, preparer info
III Program Service Accomplishments Mission statement, top 3 programs with expenses
IV Checklist of Required Schedules Which schedules are attached
V Tax Compliance Statements Other IRS filings
VI Governance & Management Board size, independence, policies
VII Compensation Officers, directors, key employees, highest paid
VIII Statement of Revenue 12 revenue categories
IX Statement of Functional Expenses Program/Admin/Fundraising breakdown (26 expense lines)
X Balance Sheet Assets, liabilities, net assets
XI Reconciliation of Net Assets Changes in fund balance
XII Financial Statements Audit status, accounting method

Key Schedules

Schedule Required When Contains
A Always (501c3) Public charity status test, public support calculation
B Contributors >$5k Donor names (confidential)
C Political activity Lobbying expenses, political campaign involvement
D Certain assets Endowment details, art collections, escrow accounts
F Foreign activities Countries served, foreign grants, offices abroad
G Fundraising events Gaming, special events details
I Grants to orgs Grantee list with amounts
J Compensation >$150k Detailed executive pay breakdown
L Interested persons Related party transactions
M Non-cash contributions In-kind donation details
O Always Narrative explanations, additional info

Form Variants

Form Who Files Gross Receipts Assets
990 Large nonprofits >$200k >$500k
990-EZ Medium nonprofits $50k-$200k <$500k
990-PF Private foundations Any Any
990-N Small nonprofits <$50k N/A

Field Mappings

ProPublica API to Form 990 Lines

totrevenue        -> Part I, Line 12 (Total Revenue)
totfuncexpns      -> Part I, Line 18 (Total Expenses)
totcntrbgfts      -> Part VIII, Line 1h (Contributions & Grants)
totprgmrevnue     -> Part VIII, Line 2g (Program Service Revenue)
invstmntinc       -> Part VIII, Line 3 (Investment Income)
othrevnue         -> Part VIII, Line 11e (Other Revenue)
compnsatncurrofcr -> Part VII, Column D total (Officer Compensation)
totassetsend      -> Part X, Line 16 (Total Assets EOY)
totliabend        -> Part X, Line 26 (Total Liabilities EOY)
totnetassetend    -> Part X, Line 33 (Net Assets EOY)

Codebase to Form 990 Parts

form_990_parser.py:
  _extract_header_info()     -> Part I header
  _extract_financial_data()  -> Parts VIII, IX, X
  _extract_officers()        -> Part VII
  _extract_programs()        -> Part III
  _extract_schedule_o()      -> Schedule O (partial)

propublica.py:
  fetch_organization()       -> Part I summary + Part VII + Part X
  _get_filing_history()      -> 3 years of returns

Financial Analysis Guidance

Program Expense Ratio

  • Formula: Program Expenses / Total Expenses
  • Good: >75% (efficient)
  • Acceptable: 65-75%
  • Concerning: <65% (high overhead)
  • Red flag: <50%

Fundraising Efficiency

  • Formula: Total Contributions / Fundraising Expenses
  • Good: >$4 raised per $1 spent
  • Acceptable: $2-4 per $1
  • Concerning: <$2 per $1

Compensation Reasonableness

  • Compare to similar-size orgs in same NTEE category
  • CEO pay >2% of total expenses is unusual
  • Watch for related-party compensation in Schedule L

Red Flags to Watch For

  • Declining revenue with stable/growing expenses
  • Fundraising expenses > Program expenses
  • Zero volunteers reported
  • No independent board members (Part VI)
  • Missing audit when required (>$500k should audit)

Current Gaps in Codebase

The existing parser extracts ~60% of useful 990 data. Missing:

  • Part VI (Governance) - board independence, policies
  • Schedule A - public charity test results
  • Schedule J - detailed executive compensation
  • Part IV checklist - which schedules were filed
  • Filing date and preparer information
  • Year-over-year trend calculations

When Adding New Fields

  1. Identify which Part/Schedule contains the data
  2. Check if ProPublica API provides it (see resources/field-mappings.md)
  3. If PDF parsing needed, determine which page/section
  4. Update the appropriate extractor in form990parser.py
  5. Add field to validator and reconciled profile model

Reference Resources

For detailed information, see:

  • resources/form990-structure.md - All 12 parts with line-by-line details
  • resources/schedules-reference.md - Complete schedule guide
  • resources/field-mappings.md - Full ProPublica API to codebase mapping