How to file Form 990-EZ online for your booster club or PTO

Last updated 2026-07-24

What is Form 990-EZ and who files it?

Form 990-EZ is the mid-range annual information return for tax-exempt organizations. If your booster club, PTO, or youth sports league had gross receipts between $50,000 and $200,000 during your tax year, you file the 990-EZ instead of the simpler postcard 990-N or the longer Form 990. ^[1] You also need total assets below $500,000 at year-end to qualify for the EZ version. If you hit $200,000 in receipts or $500,000 in assets, you jump to the full Form 990 next year. ^[1] The form itself is four pages of core questions plus optional schedules. It asks about your revenue (dues, fundraisers, donations), expenses (program costs, salaries if you have them, grants you gave out), and your balance sheet. Most volunteer groups with no employees and straightforward fundraising complete just the core four pages in 2-3 hours once they have their books organized. One critical detail: the 990-EZ is public. Anyone can request it, and sites like GuideStar publish these returns. Parents, donors, and state charity regulators look at them. That's why treasurers care about accuracy and clean presentation.

How do I file Form 990-EZ online?

You have two main online paths: IRS Free File Fillable Forms (completely free, you type directly into PDF fields and e-file) or commercial tax software approved for 990s (costs $50 to $150, offers more hand-holding). Free File Fillable Forms lives at irs.gov/freefile. You create an account, select Form 990-EZ from the list, fill out each page on screen, and click Submit. The IRS emails you an acknowledgment within 48 hours. The interface is bare-bones: it does basic math checks but won't catch logic errors or suggest schedules you might need. You're responsible for knowing which lines to complete. Commercial software includes TaxAct (around $100 for a single 990-EZ), ExpressTaxExempt (starts at $79), and TaxSlayer (roughly $60 for simpler returns). These platforms interview you with plain-English questions, auto-fill related lines, and flag common mistakes before you file. They also store your return for next year, which saves setup time. Both methods transmit your return electronically to the IRS the moment you hit Send. No printing, no postage, and you get confirmation the same day or next. The IRS strongly prefers e-filing: nearly 90% of 990-EZ filers now use electronic submission. You cannot file a 990-EZ through the paper postcard system or through Free File Alliance partners (those only handle 990-N for groups under $50,000). Once you cross that $50,000 threshold, you're in the fillable-form or paid-software world.

What information do I need before I start filing?

Gather these items before you open the form: Your EIN (Employer Identification Number). It's on your IRS determination letter and any prior 990 you filed. No EIN means the IRS treats you as an individual, not an organization, and rejects the return. Your fiscal year dates. Most groups use a calendar year (January 1 to December 31) or a school year (July 1 to June 30). The form asks for beginning and ending dates. Total revenue by category. Line 5a wants contributions/grants, line 6a lists program service revenue (ticket sales, entry fees), line 8 asks for fundraising gross (raffle tickets, bake sales), and so on. You'll also report investment income and any other cash that came in. The instructions break down every line, but you need your bank statements and treasurer's ledger in front of you. ^[1] Total expenses by type. Part II asks for program expenses, management/general expenses, and fundraising costs. If you paid anyone salary or contractor fees, you report that separately. If you gave scholarships or grants, those go on specific lines. Most volunteer groups list zero salaries and zero grants; the bulk goes to program supplies, insurance, and facility rental. Balance sheet numbers. Part II requires your cash balance at year-end, any savings or investment accounts, liabilities (outstanding bills, loans), and net assets (the difference between what you own and what you owe). If you use QuickBooks or even a detailed spreadsheet, you already have these figures. Officer names and addresses. Part IV lists your president, treasurer, secretary, and any directors. You'll include their home or organization address and mark whether they received compensation (almost always zero for volunteer boards). Schedules, if applicable. Schedule A if you're a 501(c)(3) public charity (most PTOs and boosters are). Schedule B if you received donations of $5,000 or more from a single donor. Schedule G if you ran a raffle or casino night and gross revenue exceeded $15,000. Schedule O for any narrative explanation the form requests. The software or fillable form will prompt you for these as you answer questions. ^[1]

What's the filing deadline for Form 990-EZ?

Your 990-EZ is due by the 15th day of the 5th month after your fiscal year ends. For a calendar-year group (year ending December 31), that's May 15. For a June 30 year-end, it's November 15. Miss the deadline and the IRS can fine you $20 per day, up to the lesser of $10,500 or 5% of your gross receipts. Small organizations (under $1.1 million in receipts) pay $20 per day up to $10,500. Larger groups pay $105 per day. The penalty clock starts the day after the due date and runs until you file or hit the cap. You can request an automatic six-month extension by filing Form 8868 before your original deadline. ^[2] That pushes a May 15 due date to November 15, or a November 15 deadline to May 15 of the next year. The extension is automatic: the IRS grants it as long as you submit the form. You file Form 8868 electronically through the same Free File Fillable system or through your tax software. Two traps: an extension to file is not an extension to pay any tax you owe (rare for 990 filers, but if you have unrelated business income on Schedule 990-T, you still owe that tax by the original deadline). And if you miss the extended deadline, late penalties apply from the original due date, not the extended one.

What are the step-by-step instructions for filing with IRS Free File Fillable Forms?

Here's how it works in practice: 1. Go to irs.gov/efile and click "Free File Fillable Forms." Create an account with your name, email, and a password. The IRS will email you a confirmation link; click it to activate. 2. Log in and select "Start a New Return." Choose "990-EZ" from the form list. The system opens a blank four-page PDF in your browser. 3. Fill out the header: organization name exactly as it appears on your determination letter, EIN, address, fiscal year dates, and check the box for "initial return," "final return," "amended return," or leave them all blank for a standard annual filing. 4. Complete Part I (Revenue, Expenses, and Changes in Net Assets). Enter gross receipts on line 5b, break out contributions (5a), program service revenue (6a), fundraising income (8a), and other sources. The form does simple addition, so line 9 auto-fills as your total revenue. Then enter total expenses on line 17 (you'll detail them in Part II) and calculate the difference for line 19. 5. Work through Part II (Balance Sheet). List cash (line 22), savings (23), any other assets (24-25), total liabilities (26), and net assets (lines 27-29). If this is your first 990-EZ, line 27 (beginning net assets) might be zero; if you filed last year, it should match last year's ending net assets. 6. Answer Part III (Statement of Program Service Accomplishments). Describe what your group does in plain language. Most boosters write one paragraph: "We fund uniforms, equipment, travel, and facility improvements for the high school athletic program." Line 31 asks for total program expenses; that's your largest expense category. 7. Fill out Part IV (Officers, Directors, and Key Employees). List each board member's name, title, average hours per week (often "1" for volunteers), and compensation. Check the box if they're a voting member. Most lines show $0 in every compensation column. 8. Complete Part V (Other Information). Yes/no questions about loans to officers, political activity, gaming/raffles, and whether you liquidated or dissolved. If you ran a raffle with over $15,000 gross, you'll check "Yes" on line 37a and attach Schedule G. 9. Attach required schedules. If you're a 501(c)(3), you must attach Schedule A. If you received big donations, attach Schedule B. The fillable form system lets you add schedules from a dropdown menu. 10. Sign and date Part VI (Section 501(c)(3) Organizations Only) if applicable, then click "Submit for e-file." The system runs a validation check. Fix any errors it flags (missing EIN, math that doesn't add up, required fields left blank) and submit again. 11. Wait for email confirmation. The IRS sends an acceptance or rejection within 24 to 48 hours. Acceptance means you're done. Rejection means you fix the noted error and resubmit. The entire process takes 90 minutes to three hours for a straightforward booster or PTO. If you have complicated transactions (big asset sales, loans, gaming over $15,000), budget an extra hour.

Should I use tax software or the free IRS form?

Use Free File Fillable Forms if you're comfortable reading IRS instructions, your financials are simple (one bank account, no employees, no unusual transactions), and you want to save $50 to $150. The downside: you're on your own for logic errors, and the interface won't remind you if you skipped a required schedule. Use commercial software if this is your first 990-EZ, you have multiple accounts or revenue streams, you ran gaming/raffles, or you paid contractors. The interview-style questions catch mistakes before you file, and phone support (included with most packages) helps when you're stuck. ExpressTaxExempt and TaxAct both let you import last year's return, which cuts data entry in half. For organizations near the $200,000 threshold or with complex schedules (say, you sold a vehicle or took a loan), software is worth the cost. For a typical PTO raising $75,000 per year from membership dues and one auction, the free IRS tool is fine. One treasurer I know uses the free tool for routine years and pays for software the year she knows something changed (new board structure, first raffle over $15,000, officer reimbursement). That's a reasonable middle path.

What happens after I file Form 990-EZ online?

The IRS processes your return and adds it to their database. Within a few weeks, your 990-EZ becomes public record. Anyone can request a copy directly from the IRS or view it on third-party sites like GuideStar, ProPublica's Nonprofit Explorer, or Candid (formerly Foundation Center). You won't receive a paper acknowledgment unless you requested one. The email confirmation you got at filing time is your proof. Save that email and download a PDF copy of your submitted return. Store it in your treasurer binder and hand it to your successor when you rotate out. The IRS rarely audits 990-EZ filers. Audit rates for small nonprofits are under 1%. They do run automated checks: if your revenue jumped 300% or your expenses don't match your stated programs, a computer flags it for human review. As long as your numbers are honest and your activities match your exempt purpose, you're fine. State charity regulators often require you to file a copy of your 990-EZ with them, too. Some states (California, New York, Massachusetts, for example) have separate online portals where you upload the federal return plus a state cover sheet. Check your state attorney general's charity registration page for the specific requirement. Many states waive the registration fee for groups under $50,000, but you still have to file the 990 copy. If you're applying for grants, corporate matching, or state raffle licenses, you'll send your 990-EZ as proof of good standing. Donors ask for it. Banks ask for it when you open an account. It's the closest thing a small nonprofit has to a financial report card. One practical note: if you filed late or corrected an error, file an amended 990-EZ by checking the "Amended Return" box on page 1 and resubmitting. The IRS replaces the old version with the new one in their public database.

What is a treasurer and what does a treasurer do in a club?

A treasurer is the officer responsible for the money. In a booster club, PTO, or youth sports league, the treasurer tracks every dollar that comes in (dues, donations, fundraiser revenue) and every dollar that goes out (equipment, uniforms, tournament fees, insurance). Concretely, a treasurer: Opens and manages the bank account. You're often a signer, sometimes the only signer (though two-signer rules are smarter). Records all transactions. Every deposit slip, every check, every debit card swipe gets logged in a ledger or accounting software. You reconcile the bank statement every month to make sure your records match the bank's. Creates financial reports for the board. At every meeting, you present income and expenses for the month and year-to-date. Boards vote on big purchases based on your report. Pays bills and reimburses volunteers. Coaches turn in receipts for equipment; you write the check or use the debit card. You follow the organization's spending policy (usually "board approval required over $500" or similar). Prepares and files the IRS Form 990. That's the 990-N postcard if you're under $50,000, the 990-EZ if you're $50,000 to $200,000, or the full Form 990 if you're larger. This is the single biggest compliance task a treasurer owns. Handles state charity registration. Many states require annual reports or raffle licenses; the treasurer gathers the financials and submits the forms. Archives records. You keep bank statements, receipts, checks, deposit slips, and 990 copies for at least three years (the IRS can audit that far back, and most states have similar windows). The treasurer role isn't an accountant's job. You don't need a finance degree. You need to be organized, detail-focused, and willing to spend 3 to 8 hours a month on bookkeeping and reporting. In small groups, it's the second-most-important officer role after the president. BoosterLedger's State-Personalized Treasurer Kit bundles cash-handling policy templates, transaction logs, and filing checklists into one $99 package, built specifically for volunteer treasurers who aren't accountants. It covers the workflows the IRS and state regulators actually check.

What is Form 990 in general terms?

Form 990 is the IRS's annual checkup for tax-exempt organizations. It's not a tax return in the traditional sense, most nonprofits pay zero federal income tax, but it's an information return that tells the IRS (and the public) what you did with your money all year. Every 501(c)(3) charity, 501(c)(4) social welfare group, 501(c)(7) social club, and most other tax-exempt entities must file some version of the 990 each year. The IRS offers three tiers: Form 990-N (the e-Postcard): for organizations with gross receipts under $50,000. You answer eight questions online, name, EIN, address, receipts total, asset total, and confirmation that you're still operating. Takes five minutes. Form 990-EZ: for organizations with receipts between $50,000 and $200,000 and assets under $500,000. Four pages of financial detail, plus optional schedules. This is the form we're discussing in this article. Form 990 (the long form): for organizations with $200,000 or more in receipts or $500,000 or more in assets. Twelve core pages, many required schedules, and significantly more narrative detail about governance and programs. All three versions are public documents. The IRS posts them online, and anyone can request a copy from your organization. This transparency is the trade-off for tax-exempt status: you don't pay tax, but you show the public how you spend donor dollars. The stated purpose of the 990 tax form is to "provide the IRS and the public with information about an organization's mission, programs, and finances." In practice, it's also how state regulators, grant-makers, and major donors vet you. A clean, on-time 990 signals competence. A missing or sloppy 990 raises red flags. If you don't file for three consecutive years, the IRS automatically revokes your tax-exempt status. That's called auto-revocation, and it happens to thousands of small groups every year because treasurers didn't know the filing requirement existed. Once revoked, you lose your EIN, your 501(c)(3) letter, and the ability to accept tax-deductible donations. You can apply for reinstatement, but it's a multi-month process.

Do I need to attach receipts or bank statements when I file Form 990-EZ online?

No. The IRS does not ask for receipts, invoices, or bank statements when you file. ^[1] You report summary numbers, total revenue, total expenses, ending cash balance, and you sign under penalty of perjury that those numbers are accurate. The receipts and statements stay in your file cabinet. You must keep the supporting documents for at least three years after you file (some states say seven years; check your state's rules). If the IRS audits you or a donor asks to see backup, you produce them then. Until then, they're your internal records. The one exception: if you're required to file Schedule B (listing donors of $5,000 or more), you submit that schedule electronically with the return. The IRS keeps Schedule B confidential; the public sees the rest of the 990-EZ but not the donor list. ^[1] Some treasurers scan receipts and store them in a shared Google Drive folder. Others use a physical binder with monthly dividers. Either way works, as long as you can find the January 2024 Costco receipt if someone asks in 2027.

Can I file Form 990-EZ by paper mail instead of online?

Yes, but the IRS discourages it. You can print a blank Form 990-EZ from irs.gov/forms, fill it out by hand or with a typewriter, and mail it to the address listed in the instructions (the address varies by state). ^[1] Paper filing takes 6 to 12 weeks for the IRS to process, compared to 24 to 48 hours for electronic filing. You won't get immediate confirmation, and if you made an error, you won't know until months later when the IRS sends a letter. There's also no automatic math check, so if you transposed numbers or forgot to sign, they reject the return and you start over. The IRS strongly prefers e-filing and has gradually reduced support for paper. As of 2023, organizations with assets over $10 million or filing 250 or more returns per year are required to e-file. That doesn't affect most boosters and PTOs, but it shows the direction the agency is moving. The only reason to file by paper today is if you have zero internet access (truly rare) or your organization's leadership insists on avoiding electronic systems. In every other case, online filing is faster, cheaper, and less error-prone.

What common mistakes do treasurers make when filing Form 990-EZ online?

Using the wrong form. If your receipts were $48,000, you file the 990-N e-Postcard, not the 990-EZ. If they were $220,000, you file the full Form 990. The IRS rejects returns filed on the wrong form, and you lose time. Forgetting required schedules. Every 501(c)(3) must attach Schedule A. If you ran a raffle with over $15,000 in gross revenue, you must attach Schedule G. The software prompts you; the fillable form does not. Missing schedules trigger IRS follow-up letters. ^[1] Mismatching beginning and ending net assets. Line 27 (beginning net assets) should equal last year's line 29 (ending net assets). If you skipped a year or your numbers shifted, explain the change in Schedule O. The IRS flags big unexplained jumps. Leaving officer compensation blank. If your officers are volunteers, you still list them in Part IV and enter $0 in the compensation column. Leaving it blank looks like you forgot, not that they're unpaid. Filing late without an extension. You can't back-date Form 8868. If your May 15 deadline passed, file the 990-EZ immediately and pay the late penalty. Don't wait; the penalty keeps running. Not keeping a copy. The IRS doesn't mail you a stamped copy. Download the PDF after you file and save it in three places: your computer, a cloud folder, and a printed binder. Your successor will need it next year. Reporting gross receipts wrong. Line 5b asks for total revenue before expenses. If you sold raffle tickets for $10,000 and the prizes cost $4,000, you report $10,000 on line 5b and $4,000 as an expense on line 16. Don't net them. Ignoring state filing. Filing the federal 990-EZ doesn't automatically satisfy your state. Many states require a separate submission, and some charge a fee. Missing the state deadline can cost you your raffle license or charity registration.

How does filing Form 990-EZ fit into the larger treasurer workflow?

The 990-EZ is the year-end capstone, but it's not the only filing a treasurer handles. Here's the annual rhythm: Monthly: Reconcile your bank statement. Log every transaction in your ledger. Prepare a financial report for the board meeting. Pay bills and reimburse volunteers. Quarterly (if you run raffles): Report raffle results to your state gaming authority if required. Some states want a quarterly revenue report; others only ask at license renewal time. Confirm with your state attorney general or gaming commission. Annually (by your fiscal year-end plus five months): File Form 990-EZ (or 990-N or 990, depending on your receipts). File any required state charity report or raffle summary. Prepare a year-end financial summary for your board and membership. Archive last year's records (bank statements, receipts, check images) in a labeled folder. Annually (at treasurer transition, often summer): Hand off the bank account signature card, the binder of records, the login credentials for accounting software, and the current 990 to the incoming treasurer. Many groups use a formal transition checklist; BoosterLedger includes one in the Treasurer Kit. The 990-EZ itself is a two-hour task if your books are current. If you wait until May to reconcile twelve months of transactions, it balloons into a 20-hour nightmare. File monthly, and the 990 is just a summary of work you've already done.

Frequently asked questions

What does a treasurer do?

A treasurer manages the organization's money: opens the bank account, records all income and expenses, reconciles statements monthly, pays bills, files the annual IRS Form 990, and provides financial reports to the board. In volunteer groups, treasurers also handle state charity registrations, raffle licenses, and record archiving.

What is a treasurer?

A treasurer is the officer responsible for financial record-keeping and reporting. In a booster club, PTO, or sports league, the treasurer tracks cash flow, prepares budgets, ensures bills are paid, and files required tax and state compliance forms. It's typically an elected or appointed board position.

What do treasurers do in a club?

Club treasurers deposit dues and fundraiser revenue, write checks for approved expenses, keep a transaction ledger, reconcile bank statements, prepare monthly financial reports, file the IRS Form 990, and maintain receipts and records. They also answer member questions about the club's finances and coordinate with the board on spending.

What is Form 990?

Form 990 is the IRS annual information return for tax-exempt organizations. It reports revenue, expenses, programs, governance, and balance sheet details. Organizations with $200,000 or more in receipts or $500,000 or more in assets file the full Form 990; smaller groups file the shorter 990-EZ or 990-N e-Postcard.

What is a 990 tax form?

The 990 tax form is the IRS's term for the annual filing required of tax-exempt nonprofits. It's called a tax form but most filers pay no tax; it's an information return. The IRS offers three versions: 990-N (under $50,000 receipts), 990-EZ ($50,000 to $200,000), and the full 990 (over $200,000).

What is the 990?

The 990 is shorthand for the IRS Form 990 series: the annual filing that tells the IRS and the public what a nonprofit did with its money. It includes revenue sources, expenses, programs, officer compensation, and governance practices. All three versions (990-N, 990-EZ, 990) are public documents.

Can I file Form 990-EZ for free?

Yes. The IRS Free File Fillable Forms system is completely free and lets you type the 990-EZ online and e-file directly. You can also use commercial software (TaxAct, ExpressTaxExempt) for $50 to $150, which offers more guidance and error-checking, but it's not required.

How long does it take to file Form 990-EZ online?

Plan for 90 minutes to three hours. Straightforward groups with one bank account and no unusual transactions finish in under two hours. Complex situations, multiple revenue streams, officers who were reimbursed, gaming over $15,000, add an hour. Gathering your financial records takes longer than filling out the form.

What happens if I file Form 990-EZ late?

The IRS charges $20 per day for small organizations (under $1.1 million in receipts), up to $10,500 or 5% of gross receipts, whichever is less. Larger groups pay $105 per day. Penalties start the day after your deadline. File as soon as you realize you're late, and send payment if you owe a penalty.

Do I need an accountant to file Form 990-EZ?

No. Many volunteer treasurers file the 990-EZ themselves using the free IRS tool or tax software. If your books are organized (monthly reconciliations current, receipts filed, income and expenses categorized), you can complete the form by following the line-by-line instructions. Accountants are helpful for complex transactions or first-time filers who want guidance.

Can I amend Form 990-EZ after I file it?

Yes. Check the "Amended Return" box on page 1, correct the error, and resubmit through the same online system you used originally. The IRS replaces the old version with the amended one in their public database. You should amend if you discover a significant error (wrong revenue total, missing schedule, officer omitted).

Where do I mail Form 990-EZ if I file by paper?

The mailing address depends on your state and is listed in the Form 990-EZ instructions. Most groups mail to either Ogden, UT or Kansas City, MO. The IRS strongly encourages e-filing instead; paper returns take 6 to 12 weeks to process and have higher error rates.

Does filing Form 990-EZ satisfy my state filing requirement?

Not automatically. Many states require you to file a copy of your federal 990-EZ with their charity registration office, often with a state-specific cover sheet or online portal. Some states have separate annual report forms. Check your state attorney general's charity registration page for the exact requirement and deadline.

What does a club treasurer do that's different from a corporate treasurer?

A club treasurer is almost always a volunteer, handles smaller amounts of money, and focuses on compliance (filing the 990, getting raffle licenses, keeping receipts) rather than investment strategy. Corporate treasurers manage payroll, debt, and capital allocation. Club treasurers mostly track dues, fundraiser income, and program expenses in a simple ledger.

Sources

1. IRS Form 990-EZ Instructions: Organizations with gross receipts between $50,000 and $200,000 and assets under $500,000 file Form 990-EZ; the form includes required schedules like Schedule A for 501(c)(3)s and Schedule G for gaming over $15,000.
2. IRS Form 8868 Instructions: Form 8868 grants an automatic six-month extension for Form 990 and 990-EZ filing; the extension must be filed before the original deadline.
3. IRS: Detailed instructions for completing Form 990-EZ, including line-by-line guidance
4. IRS: Charities and nonprofits must file Form 990-series returns electronically
5. IRS: Which organizations must file which version of Form 990 based on gross receipts and assets
6. IRS: Consequences of failing to file Form 990-EZ for three consecutive years, including automatic revocation of tax-exempt status
7. IRS: Description of IRS Free File Fillable Forms program used for e-filing certain tax forms