Part VII. Information About Officers, Directors, Trustees, Foundation Managers, Highly…

Line 1. List all officers, directors, trustees, and foundation managers and their compensation. List the names, addresses, and other information requested for those who were officers, directors, and trustees (or any person who had responsibilities or powers similar to those of officers, directors, or trustees) of the foundation at any time during the year. Each must be listed whether or not they receive any compensation from the foundation. Give the address at which officers, etc., prefer the IRS to contact them.

28 Instructions for Form 990-PF (2025)

Also include on this list any officers or directors (or any person who had responsibilities or powers similar to those of officers or directors) of a disregarded entity owned by the foundation who aren't officers, directors, etc., of the foundation.

If the foundation (or disregarded entity) pays any other person, such as a management services company, for the services provided by any of the foundation's officers, directors, or trustees (or any person who had responsibilities or powers similar to those of officers, directors, or trustees), report the compensation and other items on Part VII as if you had paid the officers, etc., directly.

Show all forms of compensation earned by each listed officer, etc. In addition to completing Part VII, if you want to explain the compensation of one or more officers, directors, and trustees, you may provide an attachment describing the person's entire 2025 compensation package. Enter zero in columns (c), (d), and (e) if no compensation was paid. Attach a schedule if more space is needed.

Column (b). A numerical estimate of the average hours per week devoted to the position is required for the answer to be considered complete.

Caution: Phrases such as “as needed” or “as required” are unacceptable entries for column (b).

Column (c). Enter salary, fees, bonuses, and severance payments received by each person listed. Include current-year payments of amounts reported or reportable as deferred compensation in any prior year.

Column (d). Include all forms of deferred compensation and future severance payments (whether or not funded or vested, and whether or not the deferred compensation plan is a qualified plan under section 401(a)). Include payments to welfare benefit plans (employee welfare benefit plans covered by Part I of Title 1 of the Employee Retirement Income Security Act of 1974 (ERISA), providing benefits such as medical, dental, life insurance, apprenticeship and training, scholarship funds, severance pay, disability, etc.) on behalf of the officers, etc. Reasonable estimates may be used if precise cost figures aren't readily available.

Unless the amounts are reported in column (c), report, as deferred compensation in column (d), salaries and other compensation earned during the period covered by the return, but not yet paid by the date the foundation files its return.

Column (e). Enter both taxable and nontaxable fringe benefits, expense account and other allowances (other than de minimis fringe benefits described in section 132(e)). See Pub. 525, Taxable and Nontaxable Income, for more information. Examples of allowances include amounts for which the recipient didn't account to the organization or allowances that were more than the payee spent on serving the organization. Include payments made in connection with indemnification arrangements, the value of the personal use of housing, automobiles, or other assets owned or leased by the organization (or provided for the organization's use without charge).

Unless the amounts are reported in column (c), report, as deferred compensation in column (d), salaries and other compensation earned during the period covered by the return, but not yet paid by the date the foundation files its return.

Line 2. Compensation of five highest-paid employees. Fill in the information requested for the five employees (if any) of the foundation (or disregarded entity that the foundation owns) who received the greatest amount of annual compensation over $50,000. Don't include employees listed on line 1. Also enter the total number of other employees who received more than $50,000 in annual compensation.

Show each listed employee's entire compensation package for the period covered by the return. Include all forms of compensation that each listed employee received in return for the employee’s services. See the line 1 instructions for more details on includible compensation.

Line 3. Five highest-paid independent contractors for pro- fessional services. Fill in the information requested for the five highest-paid independent contractors (if any), whether individuals or professional service corporations or associations, to whom the organization paid more than $50,000 for the year to perform personal services of a professional nature for the organization (for example, attorneys, accountants, and doctors). Also show the total number of all other independent contractors who received more than $50,000 for the year for performing professional services.