NCCS Wiki page on 990,
Main Page - Form 990 Wiki: "Form 990 Review: Let's Reason Together to Create the Best Possible Form
The revisions to the Form 990 this year represent a 'once in lifetime' opportunity help shape the development of the nonprofit sector. Here are a few of the ways that it could help the nonprofit sector:
* The 990 (or electronic reports derived from it) becomes a truly 'public-friendly' document, widely used by donors large and small.
* The governance questions spurs significant improvements in how nonprofits are managed and in the relationships between executives and boards.
* The document becomes the foundation for standardized reporting of program outcomes."
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