The Catholic CPA
Catholic Nonprofit Tax Preparation & Form 990 Services
The Catholic CPA provides tax preparation and compliance support for Catholic apostolates, schools, foundations, charitable ministries, and other nonprofit organizations. Matthew R. Plese, CPA, is based in Chicago and works remotely with organizations throughout the United States. Services are also available to nonreligious nonprofit organizations.
Form 990 Preparation and Related Services
- Preparation of Form 990, Form 990-EZ, and Form 990-N (e-Postcard), when appropriate for the organization.
- Preparation of Form 990-PF for private foundations and Form 990-T when unrelated business taxable income must be reported.
- Review of applicable Form 990 schedules, including public support information, contributor reporting, and supplemental financial disclosures.
- Assistance with prior-year filings, amended returns, IRS notices, and annual filing compliance questions.
- Review of bookkeeping and supporting records as needed to prepare the return; significant cleanup or reconstruction is separately billed.
Does Every Catholic Organization Need to File Form 990?
No. Churches and certain church-affiliated organizations, including qualifying integrated auxiliaries, generally fall within exceptions to the annual Form 990 filing requirement. The exception does not automatically apply to every Catholic school, apostolate, foundation, or independently organized ministry.
The correct filing treatment depends on the organization's legal and tax classification, its relationship to the Church, its activities, and any applicable special rules. Where a filing is required, the appropriate 990-series return depends on factors such as gross receipts, assets, and foundation status.
Information Commonly Needed for Preparation
- Prior-year Form 990 or related filings, if available.
- Year-end financial statements, including the statement of activities and balance sheet.
- Details of contributions, grants, program service revenue, fundraising activity, and other income.
- Information about directors, officers, key employees, compensation, related-party transactions, and relevant organizational policies.
- Supporting schedules for assets, liabilities, major expenditures, and activities that may generate unrelated business income.
Frequently Asked Questions
When are Form 990 returns due?
For most 990-series returns, the general deadline is the 15th day of the fifth month after the end of the organization's accounting period, subject to applicable weekend and holiday rules. A calendar-year organization generally has a May filing deadline. An extension may be available for many 990-series returns, but Form 990-N cannot be extended.
Can a Catholic parish or religious institute be exempt from filing?
Yes, depending on the organization and its status. Whether an exception applies should be determined from the particular facts rather than assumed solely because the organization is Catholic.
Do you only work with Catholic nonprofits?
No. The practice serves Catholic organizations as a specialization and can assist other eligible nonprofit organizations as well.
For professional guidance tailored to your situation, contact The Catholic CPA by email. Review the Fee Schedule for published minimum fees. The availability and scope of services will be confirmed for each engagement.
Related Services
Reference: IRS guidance on church filing exceptions. This page provides general information, not individualized tax advice.