How to report a list of officers, directors, trustees, and Key Employees?
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In Forms 990, 990-EZ, and 990-PF, a particular section includes a table that requests information about individuals who served as Officers, Directors, Trustees, or Important Employees at any time during the fiscal year, regardless of whether any compensation was paid to such individuals. 

A failure to fully complete this specific part can subject both the organization and the individuals responsible for such failure to penalties for filing an incomplete return.

Below are the detailed explanations for each role:

Officers: An officer is a person who is chosen or appointed to oversee the day-to-day activities of an organization. Examples of officers are the president, vice president, secretary, and treasurer. An organization's officials are chosen in accordance with its bylaws, governing body resolutions, or organizing constitution.

Directors or Trustees: A director or trustee, generally called the board of directors, is a member of the organization's governing body, but only if the member has voting rights. They are the group of people designated by state law to make governance decisions on behalf of the corporation and its shareholders or members.

Key Employees: Any person with duties or authority resembling those of executives, directors, or trustees is considered a key employee. Generally, the Executive Director, Chancellor, Chief Financial Officer, or the officer in charge of the administration or program operations will be considered Key employees.

Below is the information required to report the list of Officers, Directors, Trustees, and Key Employees.

• Name and title.
• Average hours per week.
• Compensation (Forms W-2/1099-NEC), if not paid, enter -0-.
• Health benefits, contributions to employee benefit plans, and deferred compensation.
• Estimated amount of other compensation.

If no reportable compensation or other compensation was paid during the year or delayed for payment to a subsequent year, enter a zero ("-0-") in columns (c), (d), and (e).

Enter all cash and noncash compensation received by each named officer, director, trustee, and key employee, whether paid now or in the future.

In Form 990, the list of Officers, Directors, Trustees, and Key Employees details should be mentioned in Part VII.

In Form 990-EZ, the list of Officers, Directors, Trustees, and Key Employees details should be mentioned in Part IV.

In Form 990-PF, the list of Officers, Directors, Trustees, and Key Employees details should be mentioned in Part VII.