990 Sch. J
Compensation Information
Schedule J (Form 990), Compensation Information, is attached to Form 990, the return that the About Form 990 page says tax-exempt organizations, nonexempt charitable trusts and section 527 political organizations file to give the IRS the information required by section 6033. The instructions say the schedule is used 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.
The form says to complete it if the organization answered "Yes" on Form 990, Part IV, line 23. Part I asks questions about compensation practices, such as first-class travel, housing, written policies and how the CEO or Executive Director's pay was set. Part II breaks down each listed person's compensation from the organization and from related organizations. Part III holds the explanations.
This page has the December 2024 revision, which the instructions say is now a continuous-use form. The form is marked Open to Public Inspection. The PDF can be filled out free in the browser on this page and downloaded without an account.
Line 1a has boxes for first-class or charter travel, travel for companions, tax indemnification and gross-up payments, a discretionary spending account, housing, business use of a personal residence, club dues and personal services. Lines 1b and 2 ask about a written policy and substantiation.
Boxes for a compensation committee, an independent compensation consultant, Form 990 of other organizations, a written employment contract, a compensation survey or study, and approval by the board or compensation committee.
Severance or change-of-control payments, supplemental nonqualified retirement plans, equity-based compensation, pay contingent on revenues or net earnings, nonfixed payments and the initial contract exception.
Column (A) name and title, column (B) base, bonus and incentive, and other reportable compensation, (C) retirement and other deferred compensation, (D) nontaxable benefits, (E) total and (F) amounts reported as deferred on a prior Form 990. Each person has row (i) and row (ii).
Space for the explanations required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7 and 8, and for Part II, plus any additional information.
Enter the name of the organization and its employer identification number, as on Form 990.
Check any line 1a benefits provided to a person listed on Form 990, Part VII, Section A, line 1a, then answer lines 1b to 4c. The instructions say Part I covers the calendar year ending with or within the organization's tax year.
The form says only section 501(c)(3), 501(c)(4) and 501(c)(29) organizations complete lines 5 to 9. A "Yes" on these lines is described in Part III.
Enter the name and title in column (A). The instructions say compensation from the organization goes on row (i) and from all related organizations on row (ii), with "-0-" in any column with nothing to report.
Split the Form 990, Part VII, columns (D) and (E) amounts among columns (B)(i), (B)(ii) and (B)(iii). The form's note says their sum for each person equals those Part VII amounts. Then fill in columns (C), (D), (E) and (F).
Give the explanations Part I and Part II call for. The instructions say to identify the specific part and line each response supports and to name any unrelated organization that paid a listed person.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
The form says "Attach to Form 990." It goes to the IRS with the organization's return.
The form is marked "Open to Public Inspection."
The form says to use duplicate copies of Part II if additional space is needed.
The form says not to list any individuals that are not listed on Form 990, Part VII.
The instructions say Schedule J (Form 990) and its instructions changed from an annual revision to continuous use and will be updated only as needed.
The instructions say that where Form 990 refers to compensation from Form 1099-MISC, nonemployee compensation from box 1 of Form 1099-NEC is included.
990
1,075 fields, 12 pages
990 Sch. O
3 fields, 1 page
990 Sch. R
585 fields, 5 pages
990 Sch. L
276 fields, 2 pages
990-PF
1,147 fields, 13 pages
1099-NEC
140 fields, 6 pages
The schedule is completed by the organization that files Form 990 and goes to the IRS with that return. The officers, directors and employees it lists do not file it themselves.
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The form says to complete it if the organization answered "Yes" on Form 990, Part IV, line 23.
No. The organization that files Form 990 completes it and attaches it to that return. The people it lists are reported on it.
The instructions list former officers, directors, trustees, key employees and five highest compensated employees, current ones whose Part VII columns (D), (E) and (F) total more than $150,000, and those paid by an unrelated organization for services to the filer.
The instructions say all current key employees listed on Form 990, Part VII, Section A, are also reported in Part II, because their reportable compensation by definition exceeds $150,000.
The form says only section 501(c)(3), 501(c)(4) and 501(c)(29) organizations complete lines 5 to 9.
The instructions say column (F) shows any payment in this year's column (B) that was already reported as deferred compensation for that person on a prior Form 990, 990-EZ or 990-PF.
The form is marked "Open to Public Inspection."