IRS Form 990 Schedule J
also known as: Schedule J · Officer Compensation
The IRS form section that lists individual officers, directors, and key employees of a nonprofit and how much they were paid.
Schedule J of IRS Form 990 itemizes compensation for every officer, director, trustee, and key employee of a nonprofit organization. For hospitals, this is where CEO pay, CFO pay, board chair compensation, and the top-five-non-officer key employee salaries are disclosed.
Part II of Schedule J breaks compensation into base salary, bonus/incentive, other compensation (often deferred or perquisites), retirement contributions, and nontaxable benefits — plus a "related organizations" column for executives paid by an affiliated entity (common in hospital systems where the parent foundation pays executives separately from the hospital subsidiary).
Hospital CEO compensation is one of the most discussed Schedule J data points: top nonprofit hospital CEOs typically earn $2M–$10M annually, with bonuses often dwarfing base salaries.
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