Under what circumstances must compensation paid by a related organization be reported on the Form 990? For purposes of Form 990PDF, related organization generally means a parent, subsidiary, brother or sister organization under common control or a 509(a)(3) supporting or supported organization of the filing organization. An organization is not required to list individuals who are officers, directors, trustees, key employees, or the five highest compensated employees of a related organization unless the person also serves in one or more of these capacities with the filing organization. Once a person is required to be listed in Part VII, Section A, however, compensation paid by a related organization to such person generally must be reported in Part VII if it equals or exceeds $10,000 from that organization. The $10,000 exception for amounts paid by a related organization only applies to reporting in Part VII of the core Form 990; it does not apply to Schedule JPDF.