Gross income limit
Not all organization are allowed to file a Form 990-EZ with the IRS. If you answer Yes to any of the following questions, you must file a Form 990.

1. Did your organization have Gross Receipts of $200,000 or more?

2. Did your organization have assets of $500,000 or more?

3. Did your organization have unrelated business gross income of $1,000 or more?

4. 501(c)(4), 501(c)(5) or 501(c)(6) Organization only. Was your organization subject to the Lobbying Proxy Tax (section 6033(3) of the IRS Code)?

5. Is the organization a sponsoring organization of donor advised funds and/or a controlling organization as defined in section 512(b)(13)?
Reference: CreateNewFiling_Form990EZ