February 8, 2023


2.5 Total CPE Credits


Webinar (CPA Crossings): Complex Manager Comp Scenarios: Core Form VII-A & Schedule J

  • Instructor

    Eve Borenstein

Learning Objectives

After attending this presentation you will be able to…

  • Understand the inquiries and reasonable efforts necessary to fully report compensation provided by the filer and all other relevant parties to current and former Trustees/Directors, Officer, Key Employees, and High 5’s and note how same diverges from IRC section 4960
  • Know the basics of Part VII-A (and companion Sch J-II) compensation reporting when the filer is a common paymaster or its employees are paid by one
  • Be able to discern what compensation is required to reported as paid by the filer when an unrelated organization is paying some or all of the remuneration received by an individual for their service as the filer’s Trustee-Director, Officer or employee

Major Topics

The major topics that will be covered in this class include:

  • Exploration of the challenges in determining a filer’s: current Key Employees versus Officers; and those who need be disclosed as “formers” – individuals with “current” status in prior years but NOT in the current year, who then are to be tested for either “former” Officer/Key Employee/High 5 status or “former” Trustee/Director status
  • Why and how all of this matters (including the additional compensation detailing that is required on Schedule J’s Part II when a manager’s circumstances “trigger” that schedule’s application)
  • Handling the recalcitrant Trustee-Director who claims limited involvement with the filer’s governance and Officers and other managers who may refuse to return questionnaires
  • Further exploration of key compensation reporting challenges: (1) required “dial back” to the calendar year for organizations with a year other than 12/31; (2) 990-instructions-defined “deferred comp” overall and via examples; (3) compensation disclosures (and reporting exceptions) in BOTH cases of related organization’s pay and when compensation is paid by an UNrelated organization to an individual who is serving the filer; and (4) comparison of 990 reporting of compensation with IRC section 4960’s “remuneration”-based excise tax
  • Complex third-party payor reporting situations: procuring services of an individual from a management company or employee-leasing organization; common paymaster reporting scenarios; and when an individual’s services to the filer are paid by an Unrelated organization

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


Dual courses – EB9FD225 (Reporting Managers & Their Compensation: Form 990 Part VII-A) & EB9FDN12 (Finding & Reporting Filers’ Related Orgs), similar CPE training, or experience with the relevant instructions and their application

Advanced Preparation

This webinar is produced by CPA Crossings. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

Public accounting tax and audit staff, and nonprofit organization’s Treasurers, CFOs and finance/compliance advisors


CPA Crossings, LLC

This event has ended.