Managing Officers and Directors

NP Ledger tracks your organization's officers, directors, and key employees — the people who govern and lead your nonprofit. This information is required for Form 990 filing, where you must list each officer with their title and compensation. Managing this list in NP Ledger keeps it current and feeds directly into your 990 worksheet.

The IRS requires every 501(c)(3) to report its officers, directors, trustees, and key employees on Form 990 Part VII. If this information is missing or incomplete, your 990 filing will have gaps. NP Ledger's Form 990 gap detection will flag missing officers as a critical issue until at least one officer is added.

• Admin or Owner role (only admins can manage officers)
• Know the names and titles of your organization's current officers and directors

Adding an officer or director

1. Go to Settings > Organization and scroll to the Officers & Directors section.
2. Click "Add Officer/Director".
3. Fill in the details:
4. Name (required) — The person's full name
5. Title (required) — Their role, such as "Executive Director," "President," "Treasurer," "Secretary," or "Board Member"
6. Email (optional) — Contact email address
7. Click "Add" to save.

The new officer appears in the table immediately. You can add as many officers and directors as your organization has.

Editing an officer

1. In the Officers & Directors section, click "Edit" next to the person you want to update.
2. Update their name, title, or email.
3. Click "Save" to apply the changes.

Removing an officer

1. Click "Remove" next to the person.
2. Confirm the removal in the dialog.

Removed officers are hidden from the active list but retained in the system for historical records.

Officer information flows into several parts of your Form 990 worksheet:

• Part I — Your principal officer's name and title appear on the first page of the return.
• Part VII — All officers, directors, and key employees are listed with their compensation details.
• Schedule J — If any officer's total compensation exceeds $150,000, NP Ledger flags this and indicates that Schedule J may be required. Compensation data is calculated automatically from payroll records if you use the payroll import feature.

Form 990 gap detection

NP Ledger checks your officer list and flags issues: - Critical: "No officers or directors found" — At least one principal officer is required. - Medium: An officer has no title specified — titles are required on the 990. - Medium: An officer's compensation exceeds $150,000 — Schedule J may be needed.

These warnings appear in your Form 990 worksheet and link directly to the Officers & Directors section so you can fix them.

• At least one officer is listed (required for Form 990)
• Every officer has a title (required for Part VII)
• The list reflects your current board — remove officers who have departed and add new ones
• If you use payroll import, officer contacts should be linked to their payroll records for accurate compensation reporting

• No officers added — This is the most common gap. NP Ledger will flag it as a critical Form 990 issue until at least one officer is added.
• Outdated board list — After annual board elections, update the officer list to reflect the current board composition.
• Missing titles — Every officer needs a title for the 990. "Board Member" or "Director" counts — don't leave it blank.
• Confusing officers with team members — Officers and directors are governance roles (listed on the 990). Team members are user accounts with login access (managed in Team Management). A person can be both, but they're tracked separately.