Pull the numbers off a Form 990 with the figure quoted

Every figure traced to its line on the form

Program, management, and fundraising expenses come off the Internal Revenue Service (IRS) Form 990 with the line they sit on. So do net assets, reserves, contributions, and revenue. Open any figure and read the source. No number appears without the quoted line behind it.

Budget arithmetic checked, inconsistencies flagged

Totals are re-added. Subtotals are reconciled against the lines that feed them. A budget that does not foot is surfaced as a flag. So is a revenue figure that disagrees with the audited financials, or an expense allocation that does not sum. Each flag carries the figures it compared. Nothing is silently corrected.

The reasonableness call stays with a reviewer

Cemented AI extracts and verifies. It does not tell you a reserve is thin or an overhead ratio is high. Every judgment call is routed to a person, with the criterion and the cited figure attached. The model never decides whether a number is acceptable on its own.

Gaps flagged, not guessed

If a schedule is missing or a line is blank, that gap is flagged. The figure is not estimated and the ratio is not filled in. A reviewer sees exactly what the form does and does not report.

Consistent across every grantee

The same extraction and the same arithmetic checks run for every application. A small grassroots grantee and a large operating nonprofit are read by the same rules. The result is defensible to a board and to a declined applicant.

How a review runs

1. Step 1

   Upload the 990 and the budget

   Add the IRS Form 990, the audited financials, and the project budget for the grantee you are reviewing.

2. Step 2

   Figures extracted and cited

   Expense allocation, reserves, and revenue lines come off the form, each traced to the line it sits on.

3. Step 3

   Arithmetic checked, gaps flagged

   Totals are re-added and reconciled across documents. Inconsistencies and missing lines are surfaced as flags.

4. Step 4

   You make the reasonableness call

   Each judgment is routed to you with the cited figure attached. You decide whether a number is acceptable.

Common questions

Which figures does Cemented AI pull from a Form 990?

Expense allocation across program, management, and fundraising. Net assets and reserves. Contributions, grants, and revenue lines. And the totals that depend on them. Each figure is cited to its line on the form so you can check it against the source.

Does the model decide whether a nonprofit is financially healthy?

No. It extracts figures, verifies the arithmetic, and flags inconsistencies. Whether a reserve is adequate or an overhead ratio is reasonable is a judgment call. It is routed to a reviewer with the cited figure attached. The model never makes that call alone.

What happens when the budget does not match the audited financials?

The disagreement is surfaced as a flag, with both figures and the lines they came from. Nothing is corrected silently. A reviewer decides what the discrepancy means.

What if a schedule or line is missing?

The gap is flagged rather than guessed. Cemented AI does not estimate a missing figure or infer a ratio that the form does not report. You see exactly what is and is not on the document.

Can this read figures from your grants system instead of uploaded files?

Uploaded forms and budgets work today. For connectors into systems like Fluxx, Submittable, or Foundant, ask about connectors for Enterprise.

How do you get started, and what does it cost?

Start by running a set of your own Form 990s and budgets through the deterministic checks. See pricing for plan details, or ask about Enterprise for connectors and scoped data handling.