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Major Program Expense Categories:

If using Audited Financial Statements, the major program expense categories can be found on the Statement of Activities page.  

If using the IRS Form 990, the major program expense categories can be found in Part III: Statement of Program Service Accomplishments (page 2 of the form).

If your organization has only one major program category, you should still enter "Program Services" or a similar category with the expense amount for that one category.

Example of completed table using audited financial statements:

Name of ProgramProgram Expense
Animal Shelter1,305,590
Veterinary Services769,389
Public Education1,357,985