Federal Additional Information for Schedule M-3 Filers

Additional Information for Schedule M-3 Filers
2023 Schedule J (Form 990)
SCHEDULE J
(Form 990)
Department of the Treasury
Internal Revenue Service
Name of the organization

Part I

Compensation Information

OMB No. 1545-0047

2023

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered “Yes” on Form 990, Part IV, line 23.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

Open to Public
Inspection

Employer identification number

Questions Regarding Compensation
Yes

1a

First-class or charter travel
Travel for companions
Tax indemnification and gross-up payments
Discretionary spending account

Housing allowance or residence for personal use
Payments for business use of personal residence
Health or social club dues or initiation fees
Personal services (such as maid, chauffeur, chef)

b If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment
or reimbursement or provision of all of the expenses described above? If “No,” complete Part III to
explain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked on line
1a? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

No

Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

1b

2

Indicate which, if any, of the following the organization used to establish the compensation of the
organization’s CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a
related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
Compensation committee
Independent compensation consultant
Form 990 of other organizations

4

Written employment contract
Compensation survey or study
Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing
organization or a related organization:

a Receive a severance payment or change-of-control payment? . . . . . . . . . . . . . . .
b Participate in or receive payment from a supplemental nonqualified retirement plan? . . . . . . . .
c Participate in or receive payment from an equity-based compensation arrangement? . . . . . . . .
If “Yes” to any of lines 4a–c, list the persons and provide the applicable amounts for each item in Part III.

4a
4b
4c

Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5–9.
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

5

a The organization? . . . . . . . . .
b Any related organization? . . . . . .
If “Yes” on line 5a or 5b, describe in Part III.

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5a
5b

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

6

a The organization? . . . . . . . . .
b Any related organization? . . . . . .
If “Yes” on line 6a or 6b, describe in Part III.

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6a
6b

7

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described on lines 5 and 6? If “Yes,” describe in Part III . . . . . . . . . . . . .

7

8

Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject
to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If “Yes,” describe
in Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8

If “Yes” on line 8, did the organization also follow the rebuttable presumption procedure described in
Regulations section 53.4958-6(c)?
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9

9

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2023

Schedule J (Form 990) 2023

Part II

Page

2

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that aren’t listed on Form 990, Part VII.
Note: The sum of columns (B)(i)–(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(B) Breakdown of W-2 and/or 1099-MISC and/or 1099-NEC compensation
(i) Base
compensation

(A) Name and Title

1
2
3
4
5
6
7
8
9
10
11
12
13
14

(ii) Bonus & incentive
compensation

(iii) Other
reportable
compensation

(C) Retirement and
other deferred
compensation

(D) Nontaxable
benefits

(E) Total of columns
(B)(i)–(D)

(F) Compensation
in column (B) reported
as deferred on prior
Form 990

(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)

15

(ii)
(i)

16

(ii)
Schedule J (Form 990) 2023

Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part
for any additional information.
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023