Laura J. Kenney | August 26, 2020
The Form 990 for 2019 has a noteworthy presentation change.
The ordering of individuals required to be listed on Form 990 has changed for directors, trustees, officers, key employees, and other five highest compensated employees. Individuals must now be listed in order from highest to lowest compensation.
This means that the uncompensated board members and officers are reported below the compensated individuals in Part VII of the 2019 Form 990. Although it’s just the ordering that differs, this is a striking contrast from how listed individuals were presented on Form 990 in previous years.
