Comment by hiatus

> The expense being reported is total cost of employment, which includes FICA taxes paid by the employer, 401k matches, and probably most notably healthcare, but all benefits and in-kind compensation.

This is incorrect, reportable compensation on a 990 is the amount in box 5 of the employee's W-2, which does not include health insurance, taxes, etc.

https://www.irs.gov/charities-non-profits/exempt-organizatio...