Statement of Functional Expenses

There is no separate Reports tile. Those columns live in Form 990 Builder Part IX, available on ProEnterprise, fed by functional mappings on your Chart of Accounts.

Use the Income Statement for natural expense categories (personnel, program services, facilities). Use Form 990 Builder when you need program / management / fundraising columns for IRS worksheets and board packets.

Functional expenses and Form 990

Map each expense account to a functional category in Chart of Accounts before you generate Part IX. Form 990 Builder pulls those mappings into the worksheet; you can override individual lines with documented reasons when needed.

Good to Know

Standard financial reports are available on PlusProEnterprise. Form 990 Builder Part IX is available on ProEnterprise. Review mappings before fiscal year close.

Related: Form 990 Builder, Chart of Accounts, Fund accounting glossary.