Form 52725 Schedule of Positions and Compensation

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Overview

Form 52725
Instructions

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Sheet 1: Form 52725

[Threaded comment] Your version of Excel allows you to read this threaded comment; however, any edits to it will get removed if the file is opened in a newer version of Excel. Learn more: https://go.microsoft.com/fwlink/?linkid=870924 Comment: OGC Concurrence: Section 508 of the Rehabilitation Act requires HUD to ensure, when developing, procuring, maintaining, or using electronic and information technology (EIT), that the EIT allows persons with disabilities to access and use information and data on a comparable basis as is made available to and used by those without disabilities unless an undue burden would result to the federal agency. The Excel spreadsheet is not compliant with Section 508 of the Rehabilitation Act (Section 508). The accessibility checker identified a number of errors in the spreadsheet, such as missing alt text, the use of merged cells, and hard-to-read text contrast. To identify and resolve these issues, run the compliance checker in Excel and a list of accessibility errors will be flagged with explanations for resolving them. If electronic documents are not formatted correctly for Section 508 compliance, people who are blind or have low vision will have difficulty reading and understanding them. In some cases, they may not be able to access any of the information in an electronic document. In addition, non-compliance with the law could result in formal legal complaints and lawsuits. Public documents such as HUD forms should be compliant with Section 508 so that all respondents who need to fill these forms have the ability to read and fill them correctly. If further guidance is needed, our office is available to assist. Additional information on how to make your documents comply with Section 508 can be found on HUD’s Section 508 page on HUD@work at: http://hudatwork.hud.gov/HUD/cio/po/i/508/index.

Schedule of Positions and Compensation

U.S. Department of Housing and Urban Development

Office of Public and Indian Housing

OMB Approval No. 2577-0272 (exp. xx/xx/xxxx)

Public Reporting Burden Statement:

The public reporting burden for this collection of information is estimated to average 60 minutes per response, including the time for reviewing instructions, searching existing data sources, gathering, and maintaining the data needed,

and completing and reviewing the collection of information. Comments regarding the accuracy of this burden estimate and any suggestions for reducing this burden can be sent to U.S. Department of Housing and Urban Development,

Office of the Chief Data Officer, 451 7th St SW, Room 8210, Washington, DC 20410-5000. Do not send completed forms to this address. This agency may not conduct or sponsor, and a person is not required to respond to, a collection of information

unless the collection displays a valid OMB control number. HUD collects this information to verify that its grant recipients are in compliance with Level IV of the Executive Schedule Public Law 117-103. HUD uses this information to verify that grantees are not paying employees

in excess of the Level IV limit from federal funds. This information is required. This information collected will be not be held confidential.

[Threaded comment] Your version of Excel allows you to read this threaded comment; however, any edits to it will get removed if the file is opened in a newer version of Excel. Learn more: https://go.microsoft.com/fwlink/?linkid=870924 Comment: OGC Concurrence: In the Important Notes, indicate how many Calendar years of data to enter. For example, enter only the current Calendar Year date or enter data for the current and two previous years of data. Reply: Updated for only one calendar year Information is required for:

(1) the top management official (e.g., the executive director, Chief Executive Officer (CEO), or person with similar duties);

(2) the top financial/accounting official (e.g., the chief financial/accounting officer or person with similar duties); and

(3) ALL individuals who are paid an annual salary (including bonus) above the prevailing salary for Level IV of the Executive Schedule

IMPORTANT NOTES:

** If the top management official and the top financial/accounting official are the same person, the PHA is to report information for that person and the next highest paid individual.

** A Public Housing Agency (PHA) that has neither a top management official nor financial/accounting official MUST report compensation for its two highest paid employees.

** If a PHA has two or fewer employees, the PHA is to report the information for all its employees.

** Submit the required information for the 2025 calendar year only

Section I: PHA Information

(A) PHA Code

(use drop-down list)

(B) Name of PHA*

(C) PHA Fiscal Year End

(use drop-down list)

(D) This PHA had no employees in 2025

(check box if this is the case)

(E) This PHA is managed by another PHA or other entity

(use drop-down list to identify the managing PHA or type in the name of the other managing entity if not a PHA)

Section II: Calendar Year Employee Compensation Data

(When entering amounts, do NOT use dollar signs, commas or other special characters. Enter 0 (zero) in any box when the employee did not receive that form of compensation.)

Box 1

Box 2

Box 3

Box 4

Box 5

Box 6

Box 7

Box 8

Box 9

Box 10

Box 11

Box 12

Box 13

Employee Last Name

First name, middle initial

Employee Title (Use drop-down list)

Total Compensation as reported on the PHA employee's 20XX IRS Form W-2 (Box 5) ($)

Base Salary from Section 8 & 9 funds ($)

Bonus compensation from Section 8 & 9 funds ($)

Incentive, and other compensation from Section 8 & 9 funds ($)

Base Salary from NON - Section 8 & 9 funds ($)

Bonus compensation from NON-Section 8 & 9 funds ($)

Incentive, and other compensation from NON-Section 8 & 9 funds ($)

Total (Boxes 5 through 10)

Completeness Check: (Box 4 = Box 11) Yes/No

If this employee is compensated and reported by more than one PHA, identify all other PHAs below

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

(use drop down list)

Section III: Calendar Year NON W-2 Employee Compensation Data - Other CASH Compensation

[only complete if an employee in Section II above was paid cash compensation not included in the W-2 information reported]

Box 14

Box 15

Box 16

Box 17

Employee Last Name

First, middle initial

Employee Title (Use drop-down list)

Cash compensation paid to employee in CY 20XX NOT reported on the employee's W-2 ($)

If an amount is entered in Box 17, please explain the circumstances in the space provided below.

Section IV: Certification

I hereby certify that the above information is true and correct (please type name and title of individual signing,

______________________________________________________, _______________

and date this form):

I/We, the undersigned, certify under penalty of perjury that the information provided on this form is true, accurate and correct. WARNING: Anyone who knowingly submits a false claim or makes a false statement

is subject to criminal and/or civil penalties, including confinement for up to 5 years, fines, and civil and administrative penalties. (18 U.S.C. §§ 287, 1001, 1010, 1012, 1014; 31 U.S.C. §3729, 3802).

* The form will automatically fill in this value based on other entries.

HUD-52725 (rev. 04/2025)

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Sheet 2: Instructions

Instructions for Form HUD-52725 (Rev 2/2025)

General Instructions

1. HUD will publish a notice that will provide additional instructions for submitting this form. All PHAs that administer public housing and/or housing choice voucher programs are required to complete this form.

2. Information is required for:
(1) the top management official (e.g., the executive director, Chief Executive Officer (CEO), or person with similar duties);
(2) the top financial/accounting official (e.g., the chief financial/accounting officer or person with similar duties); and
(3) all individuals who are paid an annual salary (including bonus) above the prevailing salary for level IV of the Executive Schedule.

IMPORTANT NOTES:
** If the top management official and the top financial/accounting official are the same person, the PHA is to report information for that person and the next highest paid employee.
** A PHA that has neither a top management official nor financial/accounting official MUST report compensation for its two highest paid employees.
** If a PHA has two or fewer employees, the PHA is to report the information for all its employees.

Section I: PHA Information

(A) PHA Code. Select your PHA code from the drop-down list.

(B) Name of PHA. The form will automatically populate this box.

(C) PHA Fiscal Year End. Select your PHA's fiscal year end from the drop-down list.

(D) This PHA had no employees in 20XX. If the PHA being reported had no employees, check the box provided.

(E) This PHA is managed by another PHA. If the PHA being reported is managed by another PHA or other entity, Identify the other entity here. If it is a PHA use the drop down list to identify the managing PHA. If managed by an entity other than a PHA, enter the name of the entity.

Section II: Calendar Year Employee Cash Compensation Data

Box 1. Enter the executive/employee's last name.

Box 2. Enter the first name and middle initial of the executive/employee.

Box 3. Using the drop down menu, enter the executive/employee's job title or position. The drop down menu provides three options: CEO/ED, Chief Financial Officer (CFO), and Other. Select CEO/ED for the PHA's top management official. Select CFO for the PHA's top financial/accounting official. Select "Other" for the highest paid executive/employee who is not the CEO or CFO.

Box 4. Using the executive/employee's Internal Revenue Service (IRS) FORM W-2 Wage and Tax Statement, enter the amount that is in Box 5 (Medicare wages and tips). If the executive/employee is an employee of another entity but a portion of his or her salary is allocated to the PHA, still enter the total amount reported on the individual's W-2 in Box 5.

SIX IMPORTANT NOTES FOR COMPLETING BOXES 5 THROUGH 10:
1) Section 8 funds include ALL Housing Choice Voucher program funds and all associated program funds under Section 8 the PHA has received.
2) Section 9 funds include ALL Public Housing Operating Subsidy, Capital funds and all associated program funds under Section 9 the PHA has received.
3) If an executive is paid with MTW funds, these are considered Section 8 and Section 9 funds.
4) For purposes of this compensation survey, Section 8 and 9 funds paid as fees from public housing properties to the Central Office Cost Center are considered federal Section 8 and 9 funds.
5) When entering compensation amounts, do NOT use dollar signs, commas or other special characters.
6) Enter a 0 (zero) for any category when an employee did not receive that form of compensation.

Box 5. Enter the amount of the executive/employee's base salary that was paid from or allocated to Section 8 and 9 program funds in the calendar year.

Box 6. If the executive/employee was paid a bonus, enter the amount of the executive/employee's bonus that was paid from or allocated to Section 8 and 9 program funds in the calendar year.

Box 7. Enter the amount of the executive/employee's incentive or other cash compensation that was paid from or allocated to Section 8 and 9 program funds in the calendar year.

Box 8. Enter the amount of the executive/employee's base salary that was paid from or allocated to NON-Section 8 and 9 program funds in the calendar year.

Box 9. If the executive/employee was paid a bonus, enter the amount of the executive/employee's bonus, that was paid from or allocated to NON-Section 8 and 9 program funds in the calendar year.

Box 10. Enter the amount of the executive/employee's incentive or other cash compensation that was paid from or allocated to NON-Section 8 and 9 program funds in the calendar year.

Box 11. This box will auto-populate as the sum of boxes 5 through 10. The amount in Box 11 should equal the amount entered in Box 4. If these amounts do not agree, please revise the amounts in Boxes 5 through 8. If the executive/employee received additional CASH compensation from the PHA that was not reported on IRS FORM W-2 BOX 5, this compensation must be reported in Section III of this form.

Box 12. This box will auto-populate. If the amounts in boxes 4 and 11 do not agree, this box will say "NO". The form may not be submitted until boxes 4 and 11 agree, and this box says "YES"

Box 13. If any employee being reported works for more than one PHA, and therefore, has compensation information submitted by more than one PHA, use the drop-down list to identify all of the PHAs for which compensation information is reported for that employee. Note, a separate submission is required for each such PHA.

Section III: Calendar Year Employee NON W-2 Cash Compensation Data - Other CASH Compensation [This section is only used if employees received cash compensation during the calendar year that was not reported in Box 5 of the employee's W-2.]

Box 14. Enter the executive/employee's last name.

Box 15. Enter the first name and middle initial of the executive/employee.

Box 16. Using the drop down menu, enter the executive/employee's job title or position. The drop down menu provides 3 options: CEO, CFO, and Other. Select CEO for the PHA's top management official. Select CFO for the PHA's top financial/accounting official. Select Other for the highest paid executive/employee who is not the CEO or CFO.

Box 17. Please enter the total CASH compensation paid in the calendar year from Section 8 & 9 funds that was NOT reported on the individual's W-2. Do not include valid non-taxable PHA expense reimbursements paid to the employee (e.g., valid travel, training, etc. expenses). Please provide a written explanation for any amounts entered in Box 14 in the space provided.

Section IV: Certification. Enter the name and title of the individual who is certifying that the information is true and correct.