(Recorded Webinar) IRS Form 990 and Executive Compensation

Duration: 60 minutes
Recorded on: 04/20/2023

Under Chapter 19 of the Health Center Compliance Manual, the health center board is responsible for hiring, firing, and evaluating the executive director/CEO of the health center. Included in these responsibilities is setting the compensation for the executive director/CEO of the health center. In this role, the health center board must set the compensation to be fair and reasonable but not excessive. The process by which the health center board determines the compensation of the executive director/CEO must be reported to the Internal Revenue Service (IRS) each year in the health center’s Form 990 filing, the purpose of which, according to the IRS, is to gather information about tax-exempt organizations, educate organizations about tax law requirements and promote compliance.

This webinar will discuss the legal considerations when setting executive compensation in a health center and the factors health center boards should consider when reviewing and approving the executive director’s/ CEO’s compensation package. The presenter will provide practical guidance for creating an executive compensation philosophy that aligns with IRS rules.

Please note: This webinar is offered as a complimentary product to all Health Center Compliance Premium Plan Subscribers. For more information on our Premium Plan, click here or Contact Us.

Target Audience

  • CEOs/Directors
  • Fiscal Staff
  • Human Resources Staff
  • Compliance Officers and Staff
  • Program and Grants Management Staff
  • Board Members

Learning Objectives

After this webinar, you will be able to:

  • Understand the basic legal tenets of nonprofit executive compensation 
  • Review the executive compensation components of the Form 990
  • Discuss the Board’s role in reviewing and approving executive compensation
Course summary
Available credit: 
  • 1.00 Certificate of Attendance
Course opens: 
Course expires: 

Molly Evans

Molly Evans is a Partner in the firm’s health law practice group. She advises health centers on the management of clinical, employment and workforce related risks, with a particular focus on professional liability, Federal Tort Claims Act, and HIPAA matters. From her experience as both a private attorney and in-house counsel, Molly knows the importance of managing liability and risk issues in mission-driven organizations. [Full Bio]

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Available Credit

  • 1.00 Certificate of Attendance


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