diff --git a/API/ROLAC.API/Controllers/Form990ReportController.cs b/API/ROLAC.API/Controllers/Form990ReportController.cs
new file mode 100644
index 0000000..f38fb69
--- /dev/null
+++ b/API/ROLAC.API/Controllers/Form990ReportController.cs
@@ -0,0 +1,18 @@
+using Microsoft.AspNetCore.Mvc;
+using ROLAC.API.Authorization;
+using ROLAC.API.Services;
+
+namespace ROLAC.API.Controllers;
+
+[ApiController]
+[Route("api/form990-report")]
+[HasPermission(Modules.Form990Report, PermissionActions.Read)]
+public class Form990ReportController : ControllerBase
+{
+    private readonly IForm990ReportService _svc;
+    public Form990ReportController(IForm990ReportService svc) => _svc = svc;
+
+    [HttpGet("functional-expenses")]
+    public async Task<IActionResult> FunctionalExpenses([FromQuery] DateOnly? from, [FromQuery] DateOnly? to)
+        => Ok(await _svc.GetFunctionalExpenseStatementAsync(from, to));
+}