Last updated 2026-07-25
TL;DR
The Form 990 database (IRS Tax Exempt Organization Search or ProPublica's Nonprofit Explorer) is a free tool for looking up any nonprofit's filings, revenue, and exempt status by name or EIN. Booster clubs filing the 990-N won't show full financials, but you can confirm the org's exempt status.[1][2]
What is a Form 990 database?
A Form 990 database is a searchable public tool where you can pull up a nonprofit's annual IRS filings by name, EIN, or location. The two you'll actually use are the IRS's own Tax Exempt Organization Search (TEOS) and ProPublica's Nonprofit Explorer. The IRS tool is the official source. It confirms whether an organization is currently recognized as tax-exempt, shows its exemption letter, and lets you download the actual 990 forms filed since 2018 as electronic images. [1] ProPublica's Nonprofit Explorer pulls from the same IRS data but presents it more readably, with searchable line items, prior-year comparisons, and PDFs going back further in many cases. Neither tool requires a login or a fee. Both are meant for exactly what you're probably doing: checking on your own booster club's filing history, researching a nonprofit before donating, or seeing what a comparable PTO in another state reports as revenue. If your organization files the 990-N (the electronic postcard for small nonprofits), don't expect to see financial detail in the database. The 990-N only confirms the org exists, its EIN, and that gross receipts were normally $50,000 or less that year. It doesn't report revenue or expense line items. [2] For anything more, you need a 990-EZ or full 990 filer.
What is Form 990?
| 990-N (e-Postcard) | Gross receipts normally ≤ $50,000 | Just confirms the org exists; no financials | |
|---|---|---|---|
| 990-EZ | Gross receipts < $200,000 AND total assets < $500,000 | Summary financial statement | |
| Form 990 (full) | Gross receipts ≥ $200,000 OR total assets ≥ $500,000 | Full financials, compensation, program detail | |
| 990-PF | Private foundations (any size) | Full financials plus grant detail | Thresholds per the IRS's Which Forms Do Exempt Organizations File page. [4] All 990 series filings are public record. Once the IRS processes a return, it eventually shows up in the database, usually with a lag of several months to over a year depending on how the org filed. |
Form 990 is the annual information return that most tax-exempt organizations file with the IRS. It reports income, expenses, assets, executive compensation, and governance practices for the public to see, and the IRS uses it to check that the organization still qualifies for exemption. The IRS describes it plainly: organizations exempt from income tax under section 501(a) must file an annual information return, and "Form 990 is used by tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to provide the IRS with the information required by section 6033." [3] There isn't just one version. Which form your booster club or PTO files depends on gross receipts and total assets: | Filing | Who files it | What it reports |
What is a 990 tax form used for?
The 990 tax form is used to show the IRS, donors, and state regulators that a nonprofit is spending money the way its exempt purpose promises. It's a transparency document, not a tax bill; most exempt organizations owe no income tax on program revenue. For a parent looking up a youth sports league before writing a check, the 990 shows total revenue, program expenses versus administrative costs, and whether officers are paid. For a new treasurer, checking your own org's past 990s in the database is often the fastest way to reconstruct financial history if the last treasurer didn't hand off clean records. See our guide on 990 tax form basics if you're trying to figure out which version applies to you. States also use the same filing. Many state charity registration offices accept a copy of the federal 990 as part of annual charitable solicitation registration, so keeping it findable and consistent matters beyond the IRS relationship.
How do I look up a nonprofit's 990 in the database?
Go to the IRS Tax Exempt Organization Search at apps.irs.gov/app/eos and search by the organization's legal name, EIN, or city and state. [1] You can filter for "organizations eligible to receive tax-deductible contributions," "Form 990-N filers," or those with revoked status. ProPublica's Nonprofit Explorer at projects.propublica.org/nonprofits works similarly but adds full-text search across filed forms and side-by-side year comparisons, which is handy if you want to see whether a booster club's revenue jumped or its treasurer changed. A few practical tips: Search by EIN whenever you have it. Booster clubs and PTOs often share near-identical names ('Lincoln High Boosters,' 'Lincoln Athletic Boosters'), so name search alone can pull up the wrong chapter. Check the "determination letter" if the org shows as tax-exempt; that PDF is the original IRS approval and tells you the effective date of exemption. If the org isn't in TEOS at all, it may never have applied for exemption, may have been revoked, or may be a chapter covered under a parent group's group exemption, which won't show separately.
What does a treasurer do?
A treasurer manages an organization's money: tracking income and expenses, keeping bank accounts reconciled, preparing financial reports for the board, and making sure required filings (like the 990) go in on time. In a small nonprofit or booster club, the treasurer is often the only person who understands the full financial picture. Core duties typically include: Recording every deposit and expense with enough detail that someone else could reconstruct the year later. Reconciling the bank statement against the books every month, more than at year-end. Preparing a simple income-and-expense report for board or membership meetings. Making sure the correct 990 variant gets filed by the deadline (the 15th day of the 5th month after the fiscal year ends, per IRS instructions). [5] Maintaining basic internal controls: two signers on large checks, receipts for cash handling, no single person holding both the checkbook and the deposit slip. A good treasurer isn't necessarily an accountant. Most booster club and PTO treasurers are volunteer parents learning as they go. The job is less about technical accounting and more about consistency, documentation, and not letting three years pass without reconciling anything.
What does a club treasurer do differently from a corporate one?
A club treasurer (booster club, PTO, youth sports league) usually handles far less money and far more variety of it: concession cash, raffle proceeds, spirit-wear sales, sponsor checks, and sometimes cash Venmo'd from a parent for a car wash fundraiser. A corporate treasurer manages payroll, debt, and investment strategy at a different scale entirely. What's the same: both need clean books, both are accountable to a governing body (a board, a membership, a corporate finance committee), and both are personally on the hook if records fall apart during an audit or IRS inquiry. What's different for a club treasurer specifically: Handoffs are frequent and often chaotic. Volunteer treasurers rotate every one to three years, and the incoming person frequently inherits a shoebox, not a system. Cash handling is a bigger risk relative to size. A $40,000-a-year booster club moving half its revenue through concession stand cash has more fraud exposure per dollar than a company running everything through payroll and AP software. Filing thresholds matter more directly. Whether you file a 990-N, 990-EZ, or full 990 changes the entire workload, and crossing the $50,000 gross receipts line (990-N threshold) or $200,000/$500,000 lines (990-EZ threshold) is a real planning decision, not a rounding error. [4]
What is a treasurer? What does the role legally require?
A treasurer is an officer position, usually created by an organization's bylaws, responsible for financial recordkeeping and reporting. Legally, most state nonprofit corporation statutes require some officer to handle finances, though the specific title and duties are set by the organization's own bylaws rather than dictated line-by-line by state law. The IRS doesn't require a nonprofit to have a "treasurer" by that exact title. What the IRS cares about is that the organization designates a "principal officer" who can be listed on the 990 and who is accountable for the return's accuracy. Form 990 instructions define this as generally the person with ultimate responsibility for the organization's finances, whatever their title. [5] For a booster club that's an unincorporated association or a 501(c)(3) subordinate under a parent PTA/PTO, bylaws (not state statute) are usually where you find the actual list of treasurer duties: signing checks, presenting reports at meetings, filing tax paperwork, maintaining records for a set number of years. If your bylaws are silent or missing, that's worth fixing before your next handoff, not after.
How does the 990 database help with IRS auto-revocation?
The database is the fastest way to check whether your organization has been auto-revoked, and it's also where you confirm reinstatement once you've fixed it. The IRS automatically revokes tax-exempt status for any organization that fails to file a required 990-series return for three consecutive years. [6] Search your EIN in TEOS. If your org shows up on the "Auto-Revocation List" (a filter within the same search tool), that confirms revocation and gives the effective date. [1] This matters because auto-revoked status means the organization is no longer exempt from federal income tax and donations are no longer automatically tax-deductible going forward, until reinstated. Reinstatement generally means filing Form 1023 or 1023-EZ again (Form 1024 for non-501(c)(3) orgs) along with any delinquent 990s, and in many cases the IRS grants retroactive reinstatement if you apply within 15 months of the revocation date and qualify for streamlined procedures under Revenue Procedure 2014-11. [7] This is exactly the kind of situation where doing it yourself with IRS.gov instructions is completely possible but genuinely tedious to get right on the first try, especially reconstructing three-plus years of missed filings from a shoebox of receipts. We're not a law firm or accounting firm, and this isn't legal or tax advice, but this is the specific gap the $99 State-Personalized Treasurer Kit is built for: state-specific checklists and templates to get delinquent filings and reinstatement paperwork organized before you send anything to the IRS.
What do treasurers do when taking over mid-year or after a gap?
The first move for any new or incoming treasurer is to search the 990 database for the organization's own filing history, before doing anything else. This tells you, in minutes, whether returns have actually been filed and whether the org's exempt status is intact. A reasonable sequence: Search your EIN on IRS TEOS. Confirm current exempt status and pull the last 2-3 years of filed 990s if available. [1] Cross-check against ProPublica's Nonprofit Explorer for a more readable history and to catch anything TEOS might be slow to display. If nothing has been filed in three-plus years, assume auto-revocation until you confirm otherwise, and start the reinstatement research early since it takes real time. Reconcile whatever bank records you can access against whatever's shown in past 990-N confirmations or 990-EZ line items. Document what you find in writing, dated, so the next treasurer (and your board) has a paper trail instead of institutional memory. See our related explainers on form 990, 990n and 990 tax form if you need to figure out which version your organization should be filing going forward.
What information can and can't you find in the 990 database?
You can generally find revenue, expenses, assets, compensation for top employees, and program descriptions for any organization that files a full 990 or 990-EZ. You generally cannot find any of that financial detail for organizations filing only the 990-N, and you cannot find anything at all for organizations that never had to file (some very small church-affiliated groups, for example). What's public and searchable: 990, 990-EZ, and 990-PF forms filed since 2018, as electronic images through the IRS or ProPublica. [1] Determination letters (the IRS's original approval of tax-exempt status). Auto-revocation status and the date, if applicable. [1] What's not there or limited: Schedule B (list of major donors), which the IRS generally doesn't disclose publicly for most 501(c)(3) organizations. Any financial detail for 990-N filers, since the postcard itself doesn't collect it. Real-time data. There's a genuine lag, sometimes 6 to 18 months, between when a return is filed and when it appears searchable in either database, because of IRS processing and digitization timelines.
How do state charity registration requirements connect to the 990 database?
Many states require nonprofits soliciting donations to register with a state charity office (often housed in the Attorney General's office or Secretary of State), and several accept a copy of the federal Form 990 as part of that annual registration or renewal. The 990 database won't tell you whether your state registration is current, but it's a common source document your state may ask you to attach. Requirements vary sharply by state. Some states have no charitable solicitation registration at all; others require annual renewal with fees and a copy of the 990 attached. Confirm the specific requirement with your state charity office, since names and portals differ (some states call it a "charitable solicitation registration," others a "charitable organization registration statement"). A practical habit: once your 990 or 990-N is filed and confirmed in the IRS database, note the filing date and confirmation number somewhere your board can find it, and check that same week whether your state registration renewal is due. The two deadlines rarely line up automatically, and missing the state one can trigger its own late fees or loss of solicitation privileges, separate entirely from anything the IRS does.
Frequently asked questions
What is a Form 990 database?
It's a free, searchable public tool for looking up a nonprofit's annual IRS filings by name or EIN. The two main ones are the IRS Tax Exempt Organization Search (apps.irs.gov/app/eos) and ProPublica's Nonprofit Explorer, both pulling from the same underlying IRS data.[1][2]
What is Form 990?
Form 990 is the annual information return most tax-exempt organizations file with the IRS, reporting revenue, expenses, assets, and governance. It's not an income tax bill; it's a public transparency filing required under Internal Revenue Code section 6033.[4]
What is a 990 tax form used for?
It's used to show the IRS and the public how a tax-exempt organization spends its money and whether it still qualifies for exemption. Donors and grantmakers also use it to evaluate a nonprofit before giving, since it discloses program spending versus overhead and executive compensation.
What is the 990?
"The 990" is shorthand for the IRS Form 990 series, the annual return tax-exempt organizations file. Depending on size, an organization files the 990-N (postcard), 990-EZ, full Form 990, or 990-PF (private foundations), each requiring different levels of financial detail.[5]
What does a treasurer do?
A treasurer tracks income and expenses, reconciles bank accounts, prepares financial reports, and handles required tax filings like the 990. In a volunteer organization, the treasurer is often the sole person with a full picture of the finances, which makes documentation and handoff records especially important.
What is a treasurer?
A treasurer is an officer role, usually defined in an organization's bylaws, responsible for managing and reporting on its finances. The IRS doesn't mandate the title, but it does require some "principal officer" accountable for the accuracy of the 990 return, whatever that person is called.
What do treasurers do when they take over a booster club or PTO?
First, they search the 990 database to confirm the org's exempt status and filing history, then reconcile whatever bank and cash records exist against what's been reported. If three or more years of returns are missing, they should assume auto-revocation until they confirm status directly with IRS Tax Exempt Organization Search.[1][7]
What does a club treasurer do that's different from other nonprofit treasurers?
Club treasurers (booster clubs, PTOs, youth sports leagues) typically handle more cash-based revenue (concessions, raffles, spirit wear) relative to total budget, and turn over the role more frequently, often every one to three years. That combination makes clean handoff documentation and cash controls more urgent than in staffed nonprofits.
What is a 990-N and how is it different from a full 990?
The 990-N (e-Postcard) is for organizations with gross receipts normally $50,000 or less, and it only confirms the org exists; it reports no financial detail. A full Form 990 or 990-EZ is required above that threshold and discloses actual revenue, expenses, and compensation figures.[5]
How do I check if my nonprofit lost its tax-exempt status?
Search your organization's EIN on the IRS Tax Exempt Organization Search tool and check the Auto-Revocation List filter. If listed, the IRS automatically revoked status because required 990-series returns weren't filed for three consecutive years, and the tool shows the effective revocation date.[1][7]
Can donors see how much a booster club's officers get paid?
Only if the organization files a full Form 990 or 990-EZ, which disclose compensation for officers and highly paid employees above certain thresholds. Organizations filing only the 990-N report no compensation data at all, since the postcard doesn't ask for it.
Does the 990 database show donor names?
No. Schedule B, which lists major donors, is generally withheld from public disclosure by the IRS for most 501(c)(3) public charities, even though the organization must file it. What's public is the rest of the 990: revenue totals, program expenses, and governance details.[9]
How long does it take for a filed 990 to show up in the database?
There's no fixed guarantee, but a real lag of roughly 6 to 18 months between filing and public searchability is common, driven by IRS processing and digitization timelines. If you filed recently and can't find it yet, that delay is the most likely explanation, not an error.
Do state charity offices use the same 990 database?
Not directly, but many state charity registration offices require a copy of the federal Form 990 as part of annual charitable solicitation registration or renewal. Requirements differ by state, so confirm directly with your state charity office or Attorney General's charities division for your specific obligations.[10]
Sources
- IRS, Tax Exempt Organization Search: Free public tool to search nonprofit exempt status, determination letters, filed 990s, and auto-revocation list
- IRS, Annual Electronic Filing Requirement for Small Exempt Organizations (Form 990-N): 990-N e-Postcard requirement for organizations with gross receipts normally $50,000 or less and what it discloses
- IRS, About Form 990: Form 990 is used by tax-exempt organizations to provide information required by Internal Revenue Code section 6033
- IRS, Instructions for Form 990: Form 990 filing deadline and definition of principal officer responsible for the return
- IRS, Automatic Revocation of Exemption: Organizations that fail to file required 990-series returns for three consecutive years automatically lose tax-exempt status
- IRS, Streamlined Retroactive Reinstatement (Revenue Procedure 2014-11): Streamlined procedure allowing retroactive reinstatement of exemption if application is filed within 15 months of revocation
- IRS, Form 990, Schedule B, Schedule of Contributors instructions: Schedule B donor information is generally not required to be made publicly available for most 501(c)(3) organizations