Do I have to report the compensation of an employee who resigned during the tax year in Form 990?

The compensation received by the former directors and trustees should also be reported if they have received more than $10,000 during the tax year. You have to select the checkbox under the column ‘Former’ in Line 1a of Part VII of Form 990.

The organization is required to attach a Form 990 Schedule J along with its Form 990, list the details of the former officers, key employees, highest compensated employees, directors, and trustees mentioned in the Form, and to describe the compensation reported to those person(s).