Instructions For Schedule J (Form 990) (Page 4 of 6) in pdf

the initial contract exception and

For each individual listed, enter

reported, as appropriate, in columns (B)

rebuttable presumption procedure, see

compensation from the organization on

(i), (B)(ii), and (B)(iii).

Appendix G. Section 4958 Excess

row (i), and compensation from all

Benefit Transactions in the Instructions

related organizations on row (ii).

Column (B)(i). Enter the listed

for Form 990.

Related organizations are explained in

person's base compensation included in

the Glossary in the Instructions for Form

box 1 or box 5 (whichever is greater) of

Part II. Officers, Directors,

990. Any type and amount of reportable

Form W-2 or box 7 of Form 1099-MISC

Trustees, Key Employees,

compensation from related

issued to the person. Base

organizations that was excluded from

and Highest Compensated

compensation means nondiscretionary

Form 990, Part VII, Section A,

payments to a person agreed upon in

Employees

column (E), under the

advance, contingent only on the payee's

$10,000-per-related-organization

Enter information for certain individuals

performance of agreed-upon services

exception, must be included on

listed on Form 990, Part VII, Section A,

(such as salary or fees).

Schedule J, Part II, columns (B)(i),

as described below. Report

(B)(ii), and (B)(iii). If there is no

Column (B)(ii). Enter the listed

compensation for the calendar year

compensation to report in a particular

person's bonus and incentive

ending with or within the organization's

column, enter “-0-.”

compensation included in box 1 or

tax year paid to or earned by the

box 5 (whichever is greater) of Form

following individuals.

If the organization answered “Yes” to

W-2 or box 7 of Form 1099-MISC

Each of the organization's former

Form 990, Part VII, Section A, line 5,

issued to the person. Examples include

officers, former directors, former

report such compensation from the

payments based on satisfaction of a

trustees, former key employees, and

unrelated organization as if it were

performance target (other than mere

former five highest compensated

received from the organization, and

longevity of service), and payments at

employees listed on Form 990, Part VII,

enter the name of the unrelated

the beginning of a contract before

Section A.

organization in Part III.

services are rendered (for example,

Each of the organization's current

signing bonus).

officers, directors, trustees, key

For a table showing how and where

employees, and five highest

to report certain types of compensation

Column (B)(iii). Enter all other

compensated employees for whom the

on Schedule J, see the instructions for

payments issued to the listed person

sum of Form 990, Part VII, Section A,

line 1 of Form 990, Part VII, Section A.

and included in box 1 or box 5

columns (D), (E), and (F) (disregarding

(whichever is greater) of Form W-2 or

Any type and amount of other

any decreases in the actuarial value of

box 7 of Form 1099-MISC but not

compensation that was excluded from

defined benefit plans) is greater than

reflected in column (B)(i) or (B)(ii).

Form 990, Part VII, Section A, under the

$150,000.

Examples include, but aren't limited to,

$10,000-per-item exception for certain

Each of the organization's current and

current-year payments of amounts

other compensation items, must be

former officers, directors, trustees, key

earned in a prior year, payments under

included in Schedule J, Part II, column

employees, and five highest

a severance plan, payments under an

compensated employees who received

arrangement providing for payments

or accrued compensation from any

upon the change in ownership or control

For purposes of Part II, a listed

unrelated organization or individual for

of the organization or similar

person is a person required to be listed

services rendered to the filing

transaction, deferred amounts and

in Part II.

organization, as reported on line 5 of

earnings or losses in a nonqualified

Form 990, Part VII, Section A. List in

If there are more individuals to report

defined contribution plan subject to

Part III the name of each unrelated

in Part II than space available, Part II

section 457(f) when they become

organization that provided

may be duplicated to list the additional

substantially vested, and awards based

compensation to such persons, the type

individuals. Use as many duplicate

on longevity of service.

and amount of compensation it paid or

copies as needed, and number each

Column (C). Enter all current-year

accrued, and the person receiving or

page.

deferrals of compensation for the listed

accruing such compensation, as

Column (A). Enter the name and title

person under any retirement or other

explained in the instructions for Form

of each person who must be listed in

deferred compensation plan, whether

990, Part VII, Section A, line 5.

Part II.

qualified or nonqualified, that is

All current key employees

established, sponsored, or maintained

Column (B). Amounts reported on

listed on Form 990, Part VII,

TIP

by or for the organization or a related

Form 990, Part VII, Section A, columns

Section A, must also be

organization. Report as deferred

(D) and (E), must be broken out

reported on Schedule J, Part II, because

compensation the annual increase or

between columns (B)(i), (B)(ii), and

their reportable compensation, by

decrease in actuarial value, if any, of a

(B)(iii).

definition, exceeds $150,000.

defined benefit plan, but don't report

For certain kinds of employees,

earnings or losses accrued on deferred

Do not list any individuals in

such as certain members of the

amounts in a defined contribution plan.

TIP

Schedule J, Part II, that aren't listed on

clergy and religious workers

Do not enter in column (C) any

Form 990, Part VII, Section A. Do not list

who aren't subject to social security and

payments of compensation included in

in Part II management companies or

Medicare taxes as employees, the

box 1 or box 5 (whichever is greater) of

other organizations providing services

amount in box 5 of Form W-2 may be

Form W-2 or box 7 of Form 1099-MISC

to the organization. Do not list highest

blank or less than the amount in box 1 of

issued to the listed person for the

compensated independent

Form W-2. In this case, the amount

calendar year ending with or within the

contractors reported on Form 990, Part

required to be reported in box 1 of Form

organization's tax year. Enter a

VII, Section B.

W-2 for the listed persons must be

-4-

2017 Instructions for Schedule J (Form 990)

Instructions For Schedule J (Form 990) Page 4

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