The Internal Revenue Service requires all 501(c)3 entities to provide an expense breakdown in three basic categories, and to report these categories on Form 990, Part IX, line 25. These categories are identified as: Program Service, Management and General, and Fundraising.

If your client has directed you to this page, they are a local or regional affiliate of a national organization, and accordingly, the national Form 990 they submit is of limited use because of our focus on grants that are made for the benefit of Monroe County, PA recipients. The national numbers for these categories do not accurately reflect the local or regional affiliate’s efficiency in raising and expending funds. The R. Dale and Frances M. Hughes Foundation is interested in the local or regional affiliate’s results.

Since the statements you produce for the grant applicant are consolidated into the national organization's Form 990, the annual financial statement we are asking you to submit on behalf of the grant applicant should, at minimum, be in a form that displays these three categories on a local or regional affiliate basis. The statement should also display totals for the component sub-accounts that go into these three categories.

Thank you for your assistance!

Questions should be directed to:
tteekevin@dfhughesfoundation.org  or tteepaul@dfhughesfoundation.org