Three Forms, Three Levels of Detail
The IRS offers three versions of the annual information return for tax-exempt organizations. Which form an organization files depends primarily on its gross receipts and total assets.
Form 990 is the full return with detailed compensation data. Form 990-EZ is a shorter version with limited compensation reporting. Form 990-N (the "e-Postcard") contains no compensation data at all. The more revenue an organization has, the more detailed its public disclosure.
| Form | Filing Threshold | Compensation Data |
|---|---|---|
| 990 (Full) | Gross receipts ≥ $200K or assets ≥ $500K | Officers, directors, key employees, highest-paid staff. Schedule J breakdown for individuals over $150K. |
| 990-EZ (Short) | Gross receipts < $200K and assets < $500K | Officers, directors, key employees. Five highest-paid employees over $100K. No Schedule J. |
| 990-N (e-Postcard) | Gross receipts normally ≤ $50K | None |
Form 990: The Full Return
Organizations with gross receipts of $200,000 or more, or total assets of $500,000 or more, must file the full Form 990. Only one of those thresholds needs to be met.
This is where the detailed compensation data lives. Part VII lists all officers, directors, trustees, key employees, and the highest-compensated staff. It shows each person's name, title, hours worked, and total compensation from the organization and related entities.
Schedule J goes further, breaking down compensation into base pay, bonuses, other reportable income, retirement contributions, and nontaxable benefits. It's required for individuals who receive over $150,000 in total reportable compensation. This is the level of detail that makes meaningful salary comparisons possible.
Lucido sources its data from full Form 990 filings. If an organization appears in our search results, it filed the full return.
Form 990-EZ: The Short Form
Organizations with gross receipts under $200,000 and total assets under $500,000 can file the shorter Form 990-EZ. Both conditions must be met to qualify.
The 990-EZ does report some compensation data, but with less detail than the full return. Part IV lists officers, directors, trustees, and key employees along with their compensation. A separate section reports the five highest-compensated employees who earned over $100,000 and were not already listed as officers or directors.
There is no Schedule J on the 990-EZ, so you won't see a breakdown of base pay vs. bonuses vs. retirement contributions. You get headline numbers, but not the components behind them.
Form 990-N: The e-Postcard
Organizations with gross receipts normally at or below $50,000 can file Form 990-N, sometimes called the "e-Postcard." It's the simplest filing option.
The 990-N contains only the basics: the organization's name, EIN, mailing address, principal officer's name, a confirmation that gross receipts are at or below the threshold, and the organization's website URL if it has one.
There is no compensation data on the 990-N. None. If you search for a very small nonprofit and find no salary information, this is the most likely reason.
Private Foundations and Other Special Cases
Private foundations file Form 990-PF regardless of their size. The 990-PF has its own compensation reporting section (Part VII) that lists officers, directors, trustees, foundation managers, and the five highest-paid employees. There is no Schedule J equivalent, so you get totals without a breakdown into base pay, bonuses, and benefits. The format and thresholds differ from the standard Form 990, but the data is still public.
Churches, their integrated auxiliaries, and conventions or associations of churches are completely exempt from filing any Form 990. This is a blanket exemption that applies regardless of the church's size or revenue. Their compensation data is not part of the public record.
Political organizations described under section 527 of the tax code have separate reporting requirements and may file Form 990 or Form 1120-POL depending on their structure and activities.
Why You Might Not Find Data for an Organization
There are several reasons an organization might not appear in compensation databases, even if it's a legitimate tax-exempt entity.
- The organization files Form 990-N because its gross receipts are too low for any compensation reporting.
- It's a church or religious organization that is exempt from filing entirely.
- It's newly formed and hasn't filed its first return yet.
- The most recent filing hasn't been digitized and released by the IRS, which can take 12 to 18 months for paper filers.
- The organization has lost its tax-exempt status and is no longer filing.
If you're looking for compensation data on a specific organization and it's not in Lucido, check the IRS Tax Exempt Organization Search (TEOS) tool to see its filing history and which form it files.
How to benchmark nonprofit compensationCommon Questions
Why can't I find salary data for a specific nonprofit?
The most common reasons: the organization files Form 990-N (gross receipts at or below $50,000) which contains no compensation data, the organization is a church or religious organization exempt from filing, the organization is newly formed and hasn't filed yet, or the most recent filing hasn't been processed and released by the IRS. Paper filers can take 12 to 18 months to appear in public databases.
Do churches file Form 990?
No. Churches, their integrated auxiliaries, and conventions or associations of churches are automatically exempt from filing Form 990. This exemption applies regardless of the church's size or revenue. Their compensation data is not part of the public record. Some churches voluntarily file for transparency, but most do not.
When does an organization move from 990-EZ to the full 990?
An organization must file the full Form 990 once its gross receipts reach $200,000 or its total assets reach $500,000. Either threshold triggers the requirement. Some organizations voluntarily file the full Form 990 even when they qualify for the shorter forms, since it provides more transparency and some states require it for charitable solicitation registration.
What about private foundations?
Private foundations file Form 990-PF regardless of their size. The 990-PF includes compensation reporting in Part VII (officers, directors, trustees, foundation managers, and highest-paid employees). The format differs from the standard Form 990, but the data is public.
How do I know which form a nonprofit filed?
You can look up the organization on the IRS Tax Exempt Organization Search (TEOS) tool, which shows filing history and form type. If the organization appears in Lucido's search results, it filed the full Form 990.
Can a nonprofit voluntarily file a more detailed form?
Yes. An organization that qualifies for Form 990-EZ or 990-N can choose to file the full Form 990 instead. Some organizations do this for transparency or because their state requires the full form for charitable solicitation registration.