Access to Form 990 These regulations are intended to target “disqualified persons”, also called “insiders”, who in the opinion of the IRS, receive “excessive benefits” from […]

Long before the Intermediate Sanctions Act and the requirement of a “safe harbors” analysis to benchmark the compensation of school heads, Littleford & Associates recognized an […]

All aspects of the Head of School’s package are coming under more scrutiny, as is compensation of all leaders of for profits and not for profits. […]

It is important that a school benchmark officially the head’s compensation annually and be able to defend that placement if necessary for the school, the community, […]

The “Taxpayers’ Rights Act”, of which the “Safe Harbors Act” or the “Intermediate Sanctions Act” is a part, provides that every 501 C3 institution in the […]

With the value of their investment portfolios declining or uncertain, independent school parents may be decreasing their discretionary spending and charitable donations. However, from the research […]

Littleford & Associates provides, for US based schools, crucial information to avoid problems emanating from misinterpreting, or inadvertently overlooking “Safe Harbors” limits. What Constitutes Compliance? The […]

Deferred Compensation is a method that allows heads to save more for retirement or other needs than they can save through 403 (b) or 401 (k) […]

Over the past year, there has been a sea of change in the compensation practices for heads of schools/directors worldwide. Recently, a Recruiter whose client is […]