The terms you agree to when you order

990 Second Look reads a filed or draft IRS Form 990, 990-EZ or 990-PF and produces a plain-English report: what the return shows, the items a funder or reviewer would ask about, and questions for the board. The analysis is produced by software built on the checklist R.S. McDuffie CPA & Associates uses on the returns it prepares. Any report that raises a red flag is read by a licensed CPA before it is released.

A report is analytical commentary for educational purposes. It is not an audit, review, compilation or other attestation engagement under professional standards, and it does not express an opinion on financial statements. It is not tax advice or legal advice on your organization's specific positions, and it is not the preparation of a return. We do not change your return and we do not file it with the IRS. Filing stays with whoever prepared the return.

A report describes what the return shows and what a reviewer would typically ask. It never states that an organization has broken a law or lost its tax status, and you should not read it that way. If a report turns up something that needs professional work, that work is a separate engagement with its own agreement.

990 Second Look is a service of R.S. McDuffie CPA & Associates, Tampa Bay, Florida. You must be at least 18 and able to enter a contract. If you order on behalf of an organization, firm or foundation, you confirm you are allowed to bind it to these terms.

You may order a report on your own organization's return or on any filed Form 990, which is a public document. You may not upload a draft return, or a filed return that is not yet public, unless you have the right to share it with us.

Prices are shown on the pricing page and at checkout. Payment is collected by PayPal or Stripe before the upload step. We do not see or store your card number. Sales tax is added where the law requires it.

One-off reviews pay for one report on one return. Board packs renew yearly and the firm plan renews monthly until cancelled; both can be cancelled from your portal or by emailing us, and cancelling stops the next renewal. The firm plan includes 15 reports a month; each report past 15 is charged at the extra-report price shown on the pricing page.

The 990-EZ review is priced for the shorter form. If a file sent to that review turns out to be a full Form 990 or a 990-PF, we hold it and offer the full review. We check the form before any analysis runs so you are never charged for the wrong thing without being told.

You get a private link the moment your order is recorded. Reports with no red flag are released automatically, usually within the hour. Reports with a red flag are read by a licensed CPA first and are released within one business day. Board pack walkthrough recordings follow within one business day of the report. Scanned returns with no readable text and returns we cannot process are handled by hand, and we tell you on the status page when that happens.

The private link is the delivery method. Anyone with the link can see the report, so treat it like the report itself. Email notifications are a convenience and may not be available in every case.

The analysis works from the text of the document you upload. If the return is incomplete, missing schedules, scanned at low quality or itself wrong, the report will reflect that. The software can misread a figure or miss context that is not on the return. Where the return does not show something, the report says so rather than guessing.

You are responsible for checking any figure you rely on against the return itself, and for the decisions your board or organization makes. A report is one input to those decisions. It does not replace your accountant, your auditor or your attorney.

You may share a report inside your organization, with your board, with your preparer and with funders or advisors working with you. Consultants, grant writers and funders on the firm plan may share reports with the organizations and clients they concern. You may not resell reports, publish them as your own analysis, or present a report as an audit or attestation by R.S. McDuffie CPA & Associates.

The report format, checklist, prompts and software are ours. The figures in your return remain yours or the public record's.

You can sign in to see every report ordered under your email address, download PDFs, and ask board questions. Keep your password to yourself; you are responsible for activity on your account. Consultants who join the referral program agree to the program terms shown on the consultant page, and earn only on payments that complete and are not refunded.

The service is provided as described in these terms and otherwise as is. To the fullest extent the law allows, R.S. McDuffie CPA & Associates disclaims all other warranties, including fitness for a particular purpose, and is not liable for indirect, consequential or special damages, or for decisions made in reliance on a report. Our total liability for any order is limited to the amount you paid for that order.

Nothing in these terms limits liability that cannot be limited under the law of your state, or the professional obligations that apply to a CPA firm.

We may update these terms. The effective date at the top changes when we do, and orders placed after that date are governed by the new terms. These terms are governed by the law of Florida. If a dispute cannot be resolved by talking to us first, it will be brought in the state or federal courts serving Tampa Bay, Florida.

Refunds are covered by the refund policy. How we handle your data is covered by the privacy policy. Questions go to rolanda@rsmcduffiecpa.com.