Get 2011 Form 990 (schedule J). Compensation Information

Nonprofits that file the IRS Form 990 or 990-EZ are required to report compensation, so for those nonprofits, it is easy for others to see what the nonprofit paid its highest paid staff members. Review salary and benefit reports that contain comparable data.

(D) Non-Taxable – Nontaxable benefits are benefits specifically excluded from taxation under the Internal Revenue Code. Examples include, but are not limited to: Value of housing provided by the employer, except to the extent such value is a working condition fringe. Educational assistance.

The IRS 990 form, required of most nonprofit organizations, includes extensive data about an organization's mission, programs, and finances. The 990 has uses beyond IRS reporting as a vehicle to communicate activities with funders and other stakeholders.

15. What does the amount shown in Schedule J Column (Biii) – Other Reportable Compensation represent? The amount reported in Column B(iii) is the sum of employee-paid pension contribution and any benefits taxable to the employee.

Schedule J (Form 990) is used by an organization that files Form 990 to report compensation information for certain officers, directors, individual trustees, key employees, and highest compensated employees, and information on certain compensation practices of the organization.

Form 990 Schedule J consist of three parts: Part I - Questions Regarding Compensation. Part II - Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Part III - Supplemental Information.

TIP: All filing organizations (not just section 501(c)(3) organizations) must list and report compensation paid to the organization's five highest compensated employees with reportable compensation greater than $100,000 from the organization and related organizations, as well as to its five highest compensated ...

Form 990 is the IRS' primary tool for gathering information about tax-exempt organizations, educating organizations about tax law requirements and promoting compliance. Organizations also use the Form 990 to share information with the public about their programs.

Form 990 requires an organization to report compensation paid to board members, trustees, officers, key employees, and the five highest compensated individuals. This is presented on Form 990, Part VII, as well as Schedule J, and includes compensation paid by the reporting organization, as well as its related entities.