I'm looking at a the Form 990 for a small non-profit, and I'm noticing that under administrative/management expenses only the Executive Director's salary is listed. I know there is a Deputy Director and a Director of Business Communications who draw salaries at the organization, but they are not listed. Is this legal? It's definitely misleading...
For a small nonprofit, I'd assume that those positions would not need to be listed.
Under current IRS guidance, the organization must list:
- "All of its current officers, directors and trustees." The positions you've mentioned do not appear to match any of these categories, at least as defined in the Form 990 Glossary.
- "Up to 20 current employees who satisfy the definition of key employee." Key employees are those with responsibilities similar to officers, directors, or trustees, and with compensation exceeding $150,000. For a small nonprofit, I'd be surprised if either of those positions you mentioned drew a salary exceeding $150,000, so I wouldn't expect either to need to be reported.
- "Its five current highest compensated employees with reportable compensation greater than $100,000." On this question, it doesn't matter what the employee's responsibilities are. If their compensation exceeds $100,000, they should be included. But if those employees are making less than that, then no, they don't need to be listed.