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For Question 1…
Yes, they are. Every Form 990 must be signed by an officer under penalty of perjury, attesting that the return is true, correct, and complete to the best of their knowledge. This applies to both the main return and all attached schedules, including Schedule B.
For Question 2…
You are absolutely right. The dollar amounts on Schedule B are not confidential and must be disclosed publicly. Only the contributor names and addresses are protected from public inspection. The amounts themselves help donors and watchdogs see where funding is concentrated.
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This reply was modified 2 weeks, 5 days ago by
Callum.
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This reply was modified 2 weeks, 5 days ago by