Stacy Cullen is the Director of Nonprofit Tax Services at Apria. She specializes in nonprofit tax returns, unrelated business income tax and advising on best practices for nonprofit board governance. With her legal background, she is able to take a more holistic view of clients’ form 990s and any tax questions that arise. While a well-written 990 is a public document that can be used as a tool to attract new donors, an incomplete or inaccurate 990 can negatively impact an organization’s reputation.