When is my 990 return considered fully complete?
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An organization filing IRS Form 990 must file a complete return and provide all the information requested, including the required schedules.

Your Form 990 return is considered to be complete with the following requirements:

Public inspection - Making annual returns and exemption application available for public inspection. The forms and schedules filed must be clear for photocopy.

Signature - An authorized signature to file a completed Form 990. The authorized person can be the current president, vice president, treasurer, assistant treasurer, chief accounting officer, or other corporate officers (such as a tax officer) of the organization.
Recordkeeping - Maintain organization's records that support an item of income, deduction, or credit for a minimum of 3 years from the date the return is due or filed, whichever is later. 
Rounding off to whole dollars - To round off cents to whole dollars on your return and schedules.
Completing all lines - Make entries on all lines that require information to be reported. Missing or incomplete parts in the form and/or required schedules may result in a penalty.
Reporting proper amounts -  Provide information reported on other forms filed by the organization. Report revenue and expenses separately and don't report net related items, unless required.
Inclusion of activities and items of disregarded entities and joint ventures - Report information on all of the revenues, expenses, assets, liabilities, and net assets or funds of a disregarded entity.
Reporting information from third parties - Provide information on organization acquired from third parties. These include information such as
1. Compensations paid by related organizations
2. Family and business relationships between officers, directors, trustees, key employees, and certain businesses they own or control.
3. Organization's share of the income and assets of a partnership or joint venture in which it has an ownership interest
4. Transactions between the organization and interested persons.

The above-stated requirements are the same for a complete Form 990-PF in addition to the requirement mentioned below.

Paid Preparer- Person in the organization who is paid to prepare the return must sign the return and fill in the other blanks in the Paid Preparer Use Only area. It is necessary that a paid preparer must sign the original or amended return by rubber stamp, mechanical device, or computer software program before transmitting the return to the IRS.