What are the requirements for a fully completed Form 990?
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The purpose of Form 990 is to report the tax-exempt organization's annual report to the IRS. It also provides the public with financial information, including statements of revenue and expenses of an organization.
 
For completion of IRS Form 990, the requirements are
 

• Public inspection - Making annual returns and exemption application available to the public.
• Signature - An authorized signature to file a completed Form 990
• Recordkeeping - Maintain the organization's records 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 real dollars on your recovery and schedules
• Completing all lines - Make entries on all lines that require information to be reported
• Reporting proper amounts -  Provide information reported on other forms filed by the organization
• Inclusion of activities and items of disregarded entities and joint ventures - Report information on all 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