Basically, the only thing you need to do on the 990 is report who the ‘top managerial official’ is by title and compensation on 990 Section 7. However during the year if there was a change in this position, you must file Schedule J listing both on the top. Schedule J is a more detailed form of compensation.
Also you can file a Schedule O with notes on the change and the contact info of the new commissioner. It doesn’t specify this as a necessity but in Part 6 Section A Line 9, they ask for contact info of any persons listed on Part 7 that may not easily be reached. Schedule O is specifically used for supplemental information to series of questions throughout the 990.
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