NPO financial report example. NPO reports

Accounting statements are not commercial organizations in 2018-2019 is it presented in full or simplified form? What reporting forms must a non-profit organization submit? You will find answers to these and other questions in our article.

What are non-profit organizations

The main difference between a non-profit organization and a for-profit organization is its fundamental purpose. The goal of a commercial company is to extract the maximum possible amount of profit.

Non-profit organizations do not pursue the goal of making a profit. This is reflected in Art. 50 Civil Code of the Russian Federation. In their activities, they must first of all be guided by the Civil Code of the Russian Federation and the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ.

As in commercial structures, the types of activities of a non-profit organization are fixed in its constituent documentation. The activities carried out by such an organization must correspond to the purpose of its creation and operation. Non-profit organizations are founded for the state to implement its functions in social sphere, education, medicine, culture. They also conduct religious, charitable and other activities. Non-profit organizations can be created in the form of associations of citizens and legal entities to solve common problems.

Non-profit organizations can also engage in entrepreneurial activities that generate income. Eg, educational institutions may provide additional paid services. But such activities should not contradict main goal functioning of the organization. It must also be stated in the constituent documents, for example in the charter. Accounting for income received from the results of such activities is carried out separately from the main one. Legislation may establish certain restrictions on its conduct. certain types non-profit organizations.

Financial support for non-profit structures is possible in the form of:

• income from founders or participants;
• charitable contributions/voluntary donations;
• income from business activities;
• income from the organization’s property, for example, from renting out premises;
• other income permitted by law.

Read about what distinguishes accounting conducted in a non-profit organization in the material “Features and tasks of accounting in non-commercial organizations” .

Forms of non-profit organizations

The Civil Code of the Russian Federation specifies several organizational and legal forms of enterprises that are created on a non-profit basis:

1. Consumer cooperatives (unions, societies).
   It is generally accepted that such enterprises are formed only for commercial purposes. However, in the non-profit sphere, they can be organized with the purpose of bringing together individuals and legal entities to meet the needs of their members and solve common problems. For example, housing cooperatives, credit societies of citizens, gardening and dacha associations, agricultural unions, etc.
   Financing of such organizations is carried out at the expense of participants by contributing shares.
2. Funds.
   They exist through voluntary contributions from citizens and legal entities. Foundations pursue goals beneficial to the whole society: educational, social, cultural. Charitable organizations often operate in the form of foundations.
3. Public and religious organizations.
   These are voluntary unions and associations of citizens with common interests and non-material (for example, spiritual) needs. Such associations can also function in the form of an institution, a social movement, or a foundation. The founders can be individuals, legal entities, or their associations.
4. Associations of legal entities (associations, unions).
   They are created to coordinate commercial enterprises and protect them, as well as common interests. The constituent documentation serves as memorandum of association, signed by all participants of the association, and the charter. Upon joining such an association, the independence of each member is preserved.
5. Institutions.
   These include organizations created by the founder(s) to carry out educational, social, cultural and managerial functions. In this case, institutions can be either fully funded by the founders or partially. To conduct their activities, institutions can attract charitable contributions from legal entities and individuals.

What kind of financial statements do non-profit organizations submit?

When preparing financial statements of non-profit organizations in 2018-2019, you must be guided by:

• Law “On Accounting” dated December 6, 2011 No. 402-FZ;
• Regulations on maintaining accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n;
• PBU 4/99;
• accounting chart of accounts and instructions for its use;
• Order of the Ministry of Finance of Russia “On the forms of financial statements of organizations” dated 07/02/2010 No. 66n, etc.

It is also useful to familiarize yourself with the latest information from the Russian Ministry of Finance “On the peculiarities of the formation of financial statements of non-profit organizations” (PZ-1/2015).

According to paragraph 4 of Art. 6 of Law No. 402-FZ, non-profit organizations can submit reports using the simplified form KND 0710096, which includes:

• balance sheet (OKUD 0710001);

On our website you will learn how to fill it out correctly using the article “Procedure for drawing up a balance sheet (example)” .

Download the balance sheet form on our website in the article “Filling out Form 1 of the balance sheet (sample)” .

• financial results report (OKUD 0710002);

Read the rules for filling it out on our website in the article “Filling out Form 2 of the balance sheet (sample)” .

• report on the intended use of funds (OKUD 0710006).

Find out how to fill out a report on our website from the article “Filling out forms 3, 4 and 6 of the balance sheet” .

The electronic format for submitting simplified reporting was sent by letter of the Federal Tax Service dated July 16, 2018 No. PA-4-6/13687@.

Moreover, such organizations can submit financial statements in full version. The decision is made by the organization independently.

Traffic report Money(OKUD 0710004) non-profit organizations may not submit tests if this is not required by law. For example, in accordance with paragraph 5 of Art. 12 of the Law “On the Fund for Assistance to the Reform of Housing and Communal Services” dated July 21, 2007 No. 185-FZ, the annual reporting of the Fund for Assistance to Reform of Housing and Communal Services includes a cash flow report, a report on the results of investing temporarily free funds of the fund, and a report on the execution of the fund’s budget. According to PBU 4/99, non-profit organizations are not required to disclose information about changes in capital in their reporting (OKUD 0710003).

Non-profit organizations not leading entrepreneurial activity and without sales turnover, can represent accounting. reporting in a simplified form once a year. It will also consist of a balance sheet, an income statement and a report on the intended use of funds. Religious organizations that do not have obligations to pay taxes may not submit accounting reports.

A non-profit organization can develop a tabular form of explanations for the balance sheet and financial statements independently. According to the Accounting Regulations, non-profit structures can independently establish the detail of indicators for accounting items and determine the level of their materiality.

Read about how the accounting policy of a non-profit organization is formed in this material.

Accounting financial statements of socially oriented non-profit organizations

For the first time, mention of socially oriented non-profit organizations appeared in the law “On Amendments to Certain Legislative Acts” Russian Federation on the issue of supporting socially oriented non-profit organizations" dated 04/05/2010 No. 40-FZ. These include:

• public and religious organizations;
• Cossack societies;
• autonomous non-profit organizations;
• societies of indigenous and small peoples in the Russian Federation;
• organizations whose activities are aimed at solving social problems, questions and assistance to citizens (for example, providing legal assistance to citizens, supporting the population after natural disasters and catastrophes, protecting environment, protection and restoration of cultural sites, burial sites, etc.).

Socially oriented non-profit organizations can submit accounting reports using a simplified form.

Results

The procedure for submitting financial statements of non-profit organizations in 2018-2019 is somewhat different from that for commercial enterprises. Non-profit organizations have the right to submit financial statements in a simplified form, as well as independently determine the detail of its articles and the level of materiality.

Non-profit companies, as a rule, are created not for profit, but for other purposes provided for by the Charter. Despite this, NPOs are required to submit reporting documents to control authorities. Let’s figure out what kind of reporting and in what time frame must be submitted to the Ministry of Justice in 2018.

Types of reporting for submission to the Ministry of Justice

The activities of non-profit structures are under close attention of the state, including through the Ministry of Justice of the Russian Federation. Reporting to the Ministry of Justice is submitted for the purpose of informing for the previous period (year) about the management team, receipts of funds and expenditures, as well as other operations. The exact list of reporting documents is determined depending on the direction of the NPO’s work.

Standard forms were approved by the Ministry in Order No. 72 dated March 29, 2010. The following types of reporting for non-profit organizations are presented here:

• On the activities of NPOs and the composition of the governing body - f. No. ОН0001.
• On the expenditure of funds and the use of other property, including received from foreign persons - f. OH0002.
• On the volume of funds (other property) received from foreign persons and international organizations, on the purposes of their expenditure and actual use - f. OH0003.
• On the activities of religious organizations - f. OR0001.
• Reports for structural divisions foreign NPO – f. SP0001, SP0002, SP0003.

Note! If the NPO does not have foreigners or stateless persons in its management, does not receive funds from foreign companies, and has financial receipts of no more than 3 million rubles. for the period, it is allowed to present the report in a simplified form. This means that only a randomly drawn up application (message) with information about the duration of the NPO’s activities and confirmation of the above requirements is submitted to the Ministry of Justice.

NPO reporting to the Ministry of Justice in 2018 – deadlines

In 2018, the deadlines for submitting NPO reports to the Ministry of Justice follow the rules of 2017. In general, non-profit structures should prepare documents and submit them to the Ministry of Justice before April 15th. The control body is a territorial division of the Ministry of Justice.

Methods for submitting reports - by sending a letter by mail (with a list of attachments); by personally visiting a government agency or by posting forms on the department’s website. In the latter case, the organization will need to create Personal Area on ]]> the portal of the Ministry of Justice ]]> , certify the electronic signature, and then fill out the necessary forms in the “Reports” section.

NPO reporting to the Ministry of Justice in 2018 – deadlines for submission by type of organization:

Responsibility for NPOs for late submission of reports arises in accordance with Art. 19.7 of the Code of Administrative Offenses of the Russian Federation in the form of a warning or a fine.

Any enterprise operating in Russia must submit reports to various government bodies.

They are no exception. However, for such entities a different set of documentation and special deadlines are provided.

What is an NPO?

A non-profit organization is an organization whose purpose is not to make a profit, and the income from its activities is not distributed among the founders.

Such a business entity has all the characteristics of a legal entity:

• has an independent balance;
• can open bank accounts;
• has the right to stamps with its name;
• acts on the basis of the charter;
• is created for an unlimited period of activity.

These enterprises are created for social, cultural, educational, political and other similar activities, the purpose of which is to achieve public benefits. The most famous such organizations are charities.

Entities of this kind can carry out commercial activities, but only if it is intended to achieve the goals of the company and the distribution of income received among the founders is not intended. Their activities are regulated by Law No. 7-FZ.

Financial statements

Non-profit organizations are required to maintain appropriate records, prepare reports and submit them annually. Deadline before which it must be submitted ready-made forms, occurs on March 31 of the year following the reporting year.

According to the law, the composition of the account. NPO reporting includes two types of documents, each of which must be drawn up in the prescribed form, taking into account the specifics of the entity’s activities:

• Balance sheet. The difference between this report and the report is the replacement of the “Capital and Reserves” section with “Targeted Financing”. At the same time, the organization indicates information about the amounts of sources of formation of its assets. The specific content of this section depends on the legal form of the company.
  The NPO independently determines how detailed the information will be reflected in the balance sheet. For example, if the company has enough a large number of reserves, then the reporting can show the detailed composition of the inventory. If their range is limited, then the entire amount is allowed to be shown in one line.
• Report on the intended use of funds. Contains the following information:
  • the amount of funds used in the activity, including expenses for wages, charity, targeted events, costs for ensuring the functioning of the enterprise;
  • balance at the beginning of the year;
  • the total amount of money received, including target, membership, entrance and voluntary contributions, profit from business activities is also indicated;
  • balance at the end of the year.

You can also write an explanatory note. This document contains expressed in free form decoding of individual indicators.

Reports may be submitted in paper or in electronic format.

You can get detailed information about the accounting of these enterprises from the following video:

Tax reporting

Non-profit organizations also report to the state authorities of the Federal Tax Service. The list of documents depends on the chosen taxation system.

General mode

If an enterprise does not use a special taxation system, then it must submit the following documents to the tax office:

• . It is recommended to submit it electronically no later than the 25th day of the month following the end date of the period.
• . If an existing organization has taxable property as part of its assets, it must provide calculations and transfer payments quarterly. Only enterprises that do not own fixed assets are exempt from filling out the form and paying tax. The declaration on advance payments is submitted to the relevant authorities within 30 days after the end of the reporting period. The document containing information about the final calculation must be submitted no later than March 30.
• . An NPO is recognized as a payer if it conducts business activities. The form is submitted for each reporting period no later than 28 days after its end. The report for the tax period must be submitted by March 28 of the year following the previous one. If the organization did not conduct business activities, it must submit a special simplified declaration to the territorial inspection. Its due date is also March 28.
• . If the company's assets include land plot, she must submit this report before February 1 of the year following the reporting year.
• . It is necessary if the organization has vehicle. The deadline for submitting the document is also February 1.

In addition to those listed, NPOs must provide the inspection with some other documents:

• . Provided if the company has 100 or more employees. Available until January 20th.
• . According to the law, any enterprise is required to report the amount of income tax withheld from employees if their number exceeds 25 people. To do this, you must submit tax authorities certificate in the prescribed form by April 1.

Special systems

These organizations have the right to use special tax regimes. In this case, they are required to provide the relevant reports to government authorities:

• . It must be formalized if the company uses. The document is submitted quarterly by the 20th day of the month following the reporting period.
• . To be filled in if the company is on the simplified tax system (). In this case, the form must be completed and submitted by March 31 of the year following the previous period.

These entities bear the same responsibility for the information specified in the documents as other enterprises.

Other documentation

NPOs also submit calculations to other government agencies.

Off-budget funds

• . Submitted to the fund social insurance, if the number of employees exceeds 25 people. The dates for submitting a document in electronic and paper form differ:
  • on paper must be reported by January 20;
  • Electronic calculations are allowed to be submitted until January 25.
• . Submitted to the territorial bodies of the Pension Fund if average number exceeds 25 people. The due dates are as follows:
  • February 15, if the report is generated on paper;
  • February 22, if electronic payment is submitted.

Federal State Statistics Service

In addition to the reports that are submitted by the organization included in the sample, two mandatory documents must be submitted to the territorial body of Rosstat:

• Form No. 1-NPO. Information on the activities of the enterprise must be submitted by April 1 of the year following the reporting year.
• Form No. 11(short). The document contains information about the movement of fixed assets. It must also be submitted to the territorial authorities before April 1.

Ministry of Justice

Non-profit enterprises are required to submit reports on their activities to the Ministry of Justice:

• Form No. 0Н0001. It should reflect information about the managers, as well as the nature of the organization’s activities.
• Form No. 0Н0002. The completed form contains information about the expenditure of targeted funds, as well as the use of property.
• Form No. 0Н0003. To be filled out on the official website of the ministry.

In some cases, companies may not provide these reports. This opportunity appears if:

• the NPO did not receive assets from foreign persons, international enterprises, etc.;
• the founders or participants are not foreign citizens;
• the total amount of receipts for the year does not exceed 3 million rubles.

In this case, instead of forms No. 0Н0001 and 0Н0002, a statement of compliance with legal requirements is submitted. It is compiled in any form.

All of the listed reports must be submitted to the territorial department of the ministry by April 15 of the year following the reporting year.

Features of socially oriented NPOs

According to current legislation, socially oriented (SO) are non-profit organizations whose work is aimed at solving public problems:

• social protection;
• assistance in overcoming natural disasters and catastrophes;
• animal protection;
• protection of buildings and structures that have cultural and historical significance;
• provision of legal assistance free of charge or on a preferential basis;
• environmental protection;
• charity;
• prevention of dangerous forms of human behavior;
• activities in the field of healthcare, education, culture, science, etc.

Most often they are created in the form of religious organizations, associations, public associations, and autonomous NGOs. Political parties and state corporations cannot be like that.

The reporting of such companies has a number of distinctive features. Instead of the standard forms that all enterprises submit, they fill out special forms:

• Balance sheet of SO NPO.
• A report on the intended use of their funds.

Latest changes for 2019

The legislation introduced some new reporting rules for non-profit enterprises. The difference between the new rules and the old ones is as follows:

• Section 3 of the balance sheet is called “Targeted Financing” instead of “Capital and Reserves”, it contains information about targeted funds and funds;
• significant information about reporting indicators can be disclosed in the explanatory note to the balance sheet;
• small NPOs have the right to draw up simplified forms, including a report on the intended use of funds.

According to the changes, socially oriented associations are no longer considered as a separate category. Their reporting forms no longer have significant differences.

A non-profit organization (NPO), as the name suggests, is not commercial, that is, created to generate profits and distribute them among participants. When forming NPOs, political, social, religious, educational, scientific and charitable goals are pursued. Non-profit organizations operate within the framework of activities that embody the well-known expression: “not by bread alone...”.

Organizations are engaged in the implementation of the spiritual needs of citizens, for example, the development of mass physical culture and sports, healthcare, protection of the rights of organizations and citizens, etc. However, despite the fact that NPOs do not conduct commercial activities (although they can, if they contribute to achieving the goals set for the organization by its creators), they must regularly submit reports. Let's consider what kind of reporting NPOs are required to submit to the Ministry of Justice.

Time "H"

In 2019, there were no changes in the time for filing reporting documents non-profit organizations for the Russian Ministry of Justice. This date is April 15th. NPOs must report on their activities on the basis of the Federal Law “On non-profit activities"No. 7 of January 1996.

Article thirty-two of this legislative document prescribes the procedure for generating a report on the organization’s activities to the tax, statistical authorities, founders and other persons in accordance with the organization’s statutory documents and existing legislation.

The regulatory authorities are provided with information about the receipts and expenditures of funds and other property during the past period, about the management of the organization and the general activities of the NPO.

This is a serious matter, and for a careless attitude towards it - untimely provision or failure to provide the specified information at all - an appropriate administrative penalty is imposed (according to Article 19.7 of the Administrative Code of the Russian Federation).

Where to submit reports

Compiled reporting today can be submitted in two versions:

1. By post. Reporting is sent as usual by post, addressed to the territorial bodies of the Central Office of the Ministry of Justice of the Russian Federation. When sending a report, it is mandatory to include a list of documents.
2. Posting data on the report on the Internet on the information resources of the Ministry of Justice of Russia. Access to these resources can be achieved through the official websites of regional bodies of the Ministry of Justice or through the central official website of the Ministry of Justice - www.minjust.ru. The posting of reports on official Internet resources is provided for by a special order of the Ministry of Justice, regulating the possibility of posting messages of NPOs about the continuation of their activities and reports on activities for the past period on the Internet.
3. There is a third option - sending reporting documents and messages about the continuation of activities electronically via Email. This method is only possible if there is a digital electronic signature of the authorized head of the organization.

Composition of reporting

Non-profit organizations must submit reports on their current activities for the past reporting period in the following composition:

• tax reporting. NPOs, like other organizations, can choose a tax regime. Either using a general tax regime or using a simplified tax system. In the first case, non-profit organizations fill out a profit and VAT declaration. In the case of using the simplified tax system, an NPO fills out a declaration for payment of the tax provided for under the simplified tax system. For organizations that have real estate on their balance sheet, a declaration on payment of real estate tax is required;
• financial statements. The composition of the financial statements required for submission is prescribed in the Federal Law on Accounting. However, for organizations that do not conduct commercial activities, a simplified accounting system is provided, which includes only a statement of losses and profits, a report on the intended use of funds received and a balance sheet. The number of reports has also been simplified: such a report needs to be prepared only once a year;
• statistical reporting. In addition to the loss and profit statement and balance sheet, non-profit organizations that do not conduct commercial activities submit data to state statistics bodies. For this purpose it is used special form, developed for non-profit organizations to provide information - No. 1-NPO.

In addition to filling out the prescribed form, you may need to provide other information as requested by the statistical authority.

1. Data to state extra-budgetary funds. Information is provided on the calculation and payment of contributions to the Health Insurance Fund and the Pension Fund, as well as information on personalized accounting.
2. Specialized reporting. For NPOs, due to the specifics of their activities, there are provisions special types reporting and data presented. Thus, organizations that are not engaged in commercial activities annually, before March 31, must submit to the body in charge of accounting for such organizations an application to continue activities in the coming year. The information includes data about the current location of the governing body, information about the leaders of the organization.

NPOs, like other legal entities, are required to regularly submit statistical reports to Rosstat. What has changed in this process in 2016 and what actions should NPO leaders take?

The collection of information by Rosstat is not a voluntary opinion poll; all legal entities are obliged to provide this agency with the necessary information. The procedure for submitting reports is established by federal legislation, and administrative liability is provided for failure to provide them. Federal Law No. 402-FZ of December 6, 2011 “On Accounting” obliges all organizations to regularly send copies of their financial statements to Rosstat. There are usually no problems with this.

The collection of other types of information is more complicated, based on the Federal Law of November 29, 2007 No. 282-FZ “On Official Statistical Accounting and the System of State Statistics” and on the Decree of the Government of the Russian Federation of August 18, 2008 No. 620.

Until recently, Rosstat independently notified each organization that it needed to submit one or another form of reporting. However, last summer, a letter from Rosstat dated July 26, 2016 No. 04-04-4/92-SMI was published, according to which organizations must now find out about submitting reports themselves through a special website. On the website, you can use your TIN, OKPO or OGRN to find out which reporting forms are considered relevant for your organization personally. It also states within what time frame you must submit your reports.

As Ekaterina Vasyutina, a member of the Lawyers for Civil Society association, told our portal, until the fall of 2016 the site was almost empty - when entering the details of most NPOs, no reporting was offered. But now everything has changed: the site began to require much more reporting from NPOs than from commercial organizations. Moreover, often many of the listed types of reporting are poorly consistent with the activities of this particular NPO.

As an example, let’s check the tax identification number of one of the funds involved in helping seriously ill children. This fund is asked to submit the following types of reports:

Information about the activities of a socially oriented non-profit organization (SONCO);
Information on the volume of paid services to the population;
Information on the availability and movement of fixed assets (funds) of non-profit organizations;
Information on transactions with fixed assets on the secondary market and their rental;
Execution Details scientific research and developments;
Information on the use of information and communication technologies and the production of computer equipment, software and provision of services in these areas;
Information about the operation of the thermal power plant;
Information about the operation of the hydroelectric power station;
Information about investment activities;
Information about the number and wages workers;
Information on the commissioning of buildings and structures.

Ekaterina Vasyutina advises the management of the NPO to download on the Internet and carefully read the forms of all required reporting. If the instructions for filling out a specific form state that reporting is submitted only “in the presence of an observable event,” then, according to Rosstat’s letter No. CE-01-3/2157-TO dated April 15, 2016, the required data must be sent to the department only in case if your NPO happens to own a hydroelectric power plant or produces computer technology. But if there is no such note in the form, then you will have to send zero reporting to Rosstat.

Fines for failure to provide statistical reporting, provided for in Art. 13.19 of the Code of Administrative Offenses of the Russian Federation, until recently amounted to 3-5 thousand rubles. and were imposed only on officials, responsible for the violation. However, since 2016, the punishment has been tightened. Now the fine for officials is 10-20 thousand rubles. A fine has also been introduced for the organization itself - its amount is 20-70 thousand rubles. And in case of repeated violation, the fine for officials increases to 30-50 thousand rubles, and for legal entities - to 100-150 thousand rubles. Moreover, the fine is imposed separately for each form not submitted - that is, if you forgot about reporting altogether, then you can safely multiply all these numbers by ten.

According to Ekaterina Vasyutina, Rosstat is not particularly zealous in fining NPOs that are inattentive to reporting. Therefore, there is no need to panic about this. However, now, after increasing fines, the risk still seems quite serious - especially for poor NPOs. Therefore, you need to carefully monitor your reporting - check the data on the website, fill out forms, and regularly send them to the department. Not all reports are submitted at the same time - some must be submitted annually, others quarterly, and sometimes there are monthly reports. The head of the NPO should do this work independently or introduce it into the terms of reference of one of the employees.

Perhaps the most relevant for NPOs is Form No. 1 SONKO, submitted by all socially oriented non-profit organizations. This form describes the types of activities of the organization, the sources of its financing, the use of money and property, the forms and results of the work, the premises of the organization and the number of its participants. The report is submitted annually by April 1 (this year - by April 3, since April 1 fell on a Saturday). Other forms of reporting depend on the organization's activities and can vary greatly. In any case, figuring this out is not that difficult for almost any employee.

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