This article will help to resolve the following diagnostic:
- Total program service expenses on Form 990, Part III, Line 4e does not equal total program service expenses on Form 990, Part IX, column B, line 25 (Ref. #25262).
This diagnostic will generate if:
- Expenses have been entered under Mission/Program Service Accomplishments, but not under Functional Expenses (990) or,
- Expenses have been entered under Functional Expenses (990) but not under Mission/Program Service Accomplishments.
If entries have been made under Mission/Program Service Accomp. but not Functional Expenses:
- Go to Input Return ⮕ Expenses ⮕ Functional Expenses (990).
- Enter the percentage in, Program services (.xxxx) under the Allocation Percentages section.
- Scroll down to the Expenses section.
- Enter the expenses in the Total column.
- An entry made in the total column will be allocated by the percentage entered in the Allocation Percentages section.
- To override these calculations, enter the allocated expenses in the Program Services [O] column under the Expenses section.
If entries have been entered under Functional Expenses but not under Mission/Program Service Accomp
- Go to Input Return ⮕ Expenses ⮕ Mission/Program Service Accomplishments.
- Enter the Exempt purpose achievements
- Enter the Expenses.
Once both entries match the diagnostic should clear.