Category
Reading SEC & 990 Filings
17 guides in this category.
How to Read the Director Compensation Table in a Proxy Statement
Director pay sits in its own proxy table, built on retainers rather than salary. Here is how to read it.
Rovaryn Digital · · 9 min read
Reading SEC & 990 FilingsHow to Read Form 990 Schedule J
Schedule J is the nonprofit sector's compensation disclosure. Here is how its columns work and where they disagree with Part VII.
Rovaryn Digital · · 10 min read
Reading SEC & 990 FilingsWhat Is 'Compensation Actually Paid'?
Compensation actually paid is a new, adjusted number. Here's what it means and why it exists.
Rovaryn Digital · · 6 min read
Reading SEC & 990 FilingsXBRL-Tagged Executive Compensation Data: What's Machine-Readable
Some pay data is machine-readable; the core table isn't. Here's the divide that shapes benchmarking.
Rovaryn Digital · · 7 min read
Reading SEC & 990 FilingsExtracting Signals from the Item 402(v) PvP Table
The 402(v) table is dense but machine-readable. Here is how to extract comparable signals.
Rovaryn Digital · · 6 min read
Reading SEC & 990 FilingsCompensation Actually Paid vs the Summary Compensation Table
CAP and SCT total are not the same number. Here is how to reconcile them cleanly.
Rovaryn Digital · · 6 min read
Reading SEC & 990 FilingsPay-Versus-Performance Disclosure (Item 402(v)), Explained
Pay-versus-performance is machine-readable and cross-checkable. Here is how to read the 402(v) table.
Rovaryn Digital · · 7 min read