2011 Nonprofit Compensation and Benefits Survey
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- Drusilla Wiggins
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1 2011 Nnprfit Cmpensatin and Benefits Survey INSTRUCTIONS The nline survey shuld take between 30 and 60 minutes t cmplete, prvided yu have read the Instructins Packet and cllected all requested infrmatin befre starting the nline survey. Each part f the survey must be fully cmpleted befre mving n t the next part. Please Nte: Yu will nt be able t return t previus parts f the survey t mdify respnses. If yu are unable t cmplete the entire survey during ne sessin, yu may exit by clsing the windw at any time. Only fully cmpleted parts will be saved when yu exit. When yu return, yu will be prmpted t enter yur address. This will return yu t the survey where yu left ff. If yu need t crrect respnses in previusly cmpleted parts, yu will need t prvide these crrectins t The Center fr Nnprfit Resurces at the number prvided belw. Befre beginning the nline survey, yu are encuraged t gather the fllwing infrmatin: Fr Part II - The number f FTEs in yur rganizatin - Annual budget fr the mst recent fiscal year Fr Part III Fr Part IV Fr Part VII - Identify whether any psitins in yur rganizatin match psitins in the survey Jb Descriptins (see Jb Descriptins included in the Instructins Packet) - Fr all grup benefit plans prvided by yur rganizatin, identify the ttal annual premium cst (net f emplyee cst share), and the ttal number f cvered emplyees, fr the mst recently cmpleted fiscal year. - Fr thse with a defined benefit pensin plan, yu will need mst recent fiscal year FAS87 expense - Fr 401(k)/403(b) plans, yu will need t ttal emplyer matching cntributins, if any, made fr mst recent plan year, and ttal emplyer nn-elective cntributins, if any, made fr the mst recent plan year - Yur mst recent fiscal year annual payrll fr emplyees cvered under yur retirement plan(s) Fr mre detailed instructins, please refer t the Addendum. If yu have any questins, please cntact Kate Smith, Directr-Prgramming fr The Center fr Nnprfit Resurces at (419) r kate@c4npr.rg. SURVEY CLOSE DATE: FRIDAY, OCTOBER 28 th,
2 2011 Nnprfit Cmpensatin and Benefits Survey ADDENDUM The purpse f this Addendum is t guide yu thrugh the cmpletin f the 2011 Nnprfit Cmpensatin and Benefits Survey. If yu need mre detailed infrmatin r have questins please cntact Kate Smith, Directr- Prgramming fr the Center fr Nnprfit Resurces at (419) r kate@c4npr.rg. The nline survey shuld take between 30 and 60 minutes t cmplete, prvided yu have read the Instructins Packet and cllected all requested infrmatin befre starting the nline survey. There are eight parts t the survey. Once yu have cmpleted a part in the nline survey, yu will click Next t cntinue t the next survey part. Please Nte: After yu click Next, and prceed t a new part in the nline survey, yu will nt be able t return t previus parts t mdify respnses. If necessary, yu may leave the survey, and return at a later time fr cmpletin. T exit the survey, simply clse ut f the internet windw. All cmpleted parts f the survey will be saved (a part is cmpleted and saved when yu click Next). T return t the survey, click the link in yur survey invitatin . Yu will be returned t the last unsaved survey part. Yu will nly be able t cmplete the parts f the survey which were nt already cmpleted. If yu prvided incrrect infrmatin, cntact Kate Smith after cmpleting the survey t change yur respnse. Part I Respndent Infrmatin Prvide infrmatin abut the individual cmpleting the survey n behalf f the rganizatin. Enter the yur name, jb title r psitin, phne number, and address Part II Organizatin Infrmatin Prvide yur rganizatin s infrmatin. Enter yur rganizatin name and address Identify the service grup that best describes yur rganizatin Enter the ttal number f Full-Time Equivalent (FTEs) Emplyees in yur rganizatin (d nt include temprary emplyees) Enter the last day f yur fiscal year ending in 2011 (mm/dd) Enter yur annual budget fr the last fiscal year Part III Cmpensatin Data The survey cntains 20 benchmark psitins gruped int 3 families; Tp/Senir Management, Functinal Managers, and Staff. Prir t entering the nline survey, please review the survey Jb Descriptins and make jb matches. Read the jb descriptins carefully in the categries in which yu have psitins. DO NOT MATCH SIMPLY ON JOB TITLES - instead match n scpe f respnsibility. Reprt the psitin that best represents the emplyee s mst significant respnsibility (spends mst f time in this benchmark jb, r is mst cmpensable rle). 2
3 Prir t entering the nline survey, gather the fllwing infrmatin fr each matched benchmark psitin in yur rganizatin: Number f Incumbents: Enter the number f peple serving fr each matched psitin FTE%: Enter, in numeric frmat, the full-time equivalents fr each matched psitin A full-time wrker generally wrks 40 hurs per week. A FTE% f 100% means that the persn is equivalent t a full-time wrker. A FTE% f 75% indicates the persn wrks 30 hurs per week, a FTE% f 50% wrks 20 hurs per week, etc. Pay Frmat: Enter the frmat in which each psitin is paid [Salary / Hurly] Pay Rate: Enter the actual average rate (annual salary r hurly rate) f base pay fr the matched benchmark psitin Fr single incumbent psitins, this is the actual pay rate. Fr multi-incumbent psitins, this is the average pay rate. D nt include vertime payments, shift differentials, cmmissins, bnuses, etc. Be sure t enter yur pay in the frmat yu selected in the previus entry (Salary r Hurly). Enter pay as f the pay perid ending n r after September 30, Established Pay Range: D yu have an established frmal pay structure fr this matched psitin? [Yes / N] If Yes, enter the Range Minimum and Range Maximum (reprt as annual amunt) Incentive Pay Plan (IPP) Eligibility: Is this matched psitin eligible fr an IPP? [Yes / N] If Yes, identify the type f plan (individual plan, grup plan, ttal emplyee plan) Maximum IPP Award Opprtunity: If the matched benchmark psitin is eligible fr an incentive pay plan, enter the maximum award pprtunity (expressed as a percent f annual base salary) Part IV Grup Benefits Fr each f the fllwing grup benefit plans yu prvide, identify wh is eligible [Full-time Emplyees / Part-time Emplyees / Nt Prvided]: Health Plans - Medical (prescriptin included), Dental, and Visin Disability Plans - Shrt-term and Lng-term (frmal plans nly insured r self-funded) Death Benefits - Grup Term Life If a grup benefit is prvided, identify hw yu prvide the benefit Frmal Plan - Insured r Self-Funded Fixed Dllar Accunt - Fixed dllar accunt with emplyer funded cntributins which can be used fr grup benefit expenses by the participant If a grup benefit is prvided, identify wh pays the premium cst fr cverage Emplyer - The premium cst is cvered entirely by the rganizatin Emplyee and Emplyer - The premium cst is shared by the emplyee and the rganizatin D yu ffer vluntary supplemental benefits (this culd be life, disability, heath, etc.) t eligible emplyees where the emplyee pays 100% f the premium? [Yes / N] Fr all grup benefit plans cmbined, enter the fllwing infrmatin: Annual Premium Cst: This is the annual emplyer premium cst (net f any emplyee cst share) fr the mst recently cmpleted fiscal year. Cvered Emplyees: This is the ttal number f emplyees cvered under yur grup benefit plans. 3
4 Part V Medical Benefits D yu ffer any f the fllwing medical benefits t exempt full-time emplyees? [Yes / N] PPO (Preferred Prvider Organizatin) HMO (Heath Maintenance Organizatin) Cnsumer-Directed with HSA (Health Savings Accunt) Cnsumer-Directed with HRA (Health Reimbursement Accunt) Other Medical Plan (nt previusly listed) With respect t each type f medical plan yu ffer, enter the fllwing infrmatin: % Enrlled: This is the percent f ttal cvered emplyees enrlled in this plan type. % Premium Paid by Emplyee: This is the percent f the annual premium paid by the emplyee fr Emplyee-nly cverage and Family cverage. Out-f-Pcket Maximum: This is the annual ut-f-pcket maximum (including any calendar year deductible) fr Emplyee-nly cverage and Family cverage. This shuld be lcated n yur plan s Summary Plan Descriptin. Part VI Paid Time Off Hw is yur Paid Time Off plicy structured fr Exempt Full-Time emplyees? Paid time ff is generally established under ne f the fllwing structures: Traditinal Structure: Separate plicies are maintained fr each paid time ff categry such as vacatin, persnal, sick, etc., and each emplyee is allcated a certain number f paid days ff in each categry usually based n years f service with the rganizatin. PTO Pl Structure: Paid vacatin, sick time, persnal time, etc., are cmbined int ne pl f available time ff that the emplyee manages within certain emplyer guidelines. If yu d nt have a structured plicy, select N frmal plicy structure. Enter the number f paid time ff days yu prvide t Exempt Full-Time emplyees, ranging frm 6 mnths t 20+ years, fr the fllwing defined service categries: PTO Days: This applies t PTO Pl structures nly Vacatin Days: This applies t Traditinal structures nly Sick Days: This applies t Traditinal structures nly Persnal Days: This applies t Traditinal structures nly Paid Hlidays: This applies t Traditinal structures and PTO Pl structures Part VII Retirement Benefits D yu prvide retirement benefits t exempt full-time emplyees? [Yes / N] Retirement benefits are generally classified as fllws: Defined Benefit (DB): This is a retirement plan set up t pay a fixed annual amunt t eligible emplyees during their retirement. Defined Cntributin (DC): This is a retirement plan with an individual "accunt" set up fr each participant in the plan. Cntributins are made t the plan by the emplyee r emplyer based n a specified percentage nt an expected retirement benefit. Fr purpses f the survey, please respnd based n yur histrical practices (prir t any freeze fr recent ecnmic cnditins) 4
5 Prir t entering the nline survey, gather the fllwing infrmatin: Cntributin Types: Identify which f the fllwing cntributin types are permitted under yur Defined Cntributin plan (401(k)/403(b) plan. Pre-tax salary deferral After-tax Rth cntributin Emplyer matching cntributin Fixed nn-elective cntributin Discretinary nn-elective cntributin Matching Cntributins: If yur 401(k)/403(b) plan prvides a matching cntributin, enter the maximum level f matching cntributin as a percentage f emplyee cmpensatin (e.g. if yur rganizatin matches 50% n the first 6% f salary deferrals yur maximum matching cntributin wuld be 3%). Nn-elective Cntributins: If yur 401(k)/403(b) plan prvides an emplyer cntributin (separate frm any matching cntributins), enter the mst frequently made cntributin as a percentage f pay. If yur plan is discretinary, enter yur histrical practice n average utside f any reductin fr recent ecnmic cnditins. Aggregate Annual Retirement Plan Expense: This number will represent the ttal annual cst f yur retirement prgrams as a percentage f yur ttal payrll. Enter the fllwing data items fr the mst recently cmpleted fiscal year: Ttal FAS87 Expense (this will nly apply if yu have a defined benefit pensin plan) Ttal Matching Cntributins Ttal Nn-elective Cntributins Ttal Annual Payrll (fr emplyees cvered under yur retirement plan) Part VIII Management Benefits and Perquisites D yu ffer a 457(b) Plan? [Yes / N] 457(b) Plan: This is a type f nnqualified, tax-advantaged, deferred cmpensatin retirement plan available t a select grup f management r highly cmpensated emplyees. If yu ffer a 457(b) Plan, what type f cntributins are made t the plan? (Chse nly ne) Emplyee cntributins Emplyer cntributins Cmbinatin f emplyee and emplyer cntributins Fr yur Tp Management psitins nly, identify which f the fllwing supplemental benefits and perquisites yu prvide where the emplyer pays all r a prtin f the cst. If yu d nt prvide any f the belw, select N supplemental benefits r perquisites are prvided. Supplemental Executive Retirement Plan (SERP): This is a type f nnqualified defined cntributin r benefit plan. A SERP is a pensin-like retirement plan, intended t supplement the retirement incme received under tax-qualified plans. Restratin Benefit Plan: This is a nnqualified defined cntributin and benefit plan that attempts t restre benefits executives wuld have received under qualified plans but cannt because f cmpensatin and benefit limitatins. Salary Cntinuatin Plan: This is a plan which pays 100% f an executive s salary during all r a prtin f the lng-term disability eliminatin perid. Supplemental Lng-term Disability Plan Supplemental Life 5
6 Supplemental Vacatin Days Club Memberships Paid Assciatin Dues Car r Car Allwance Cell Phne Executive Physical D yu prvide a cell phne t any emplyee ther than management psitins? [Yes / N] In rder t receive yur cmplimentary cpy f the survey results, yu must cmplete the nline survey n later than Friday, Octber 28th, If necessary, yu may leave the survey, and return at a later time fr cmpletin. T exit the survey, simply clse ut f the internet windw. All cmpleted parts f the survey will be saved (a part is cmpleted and saved when yu click Next). T return t the survey, click the link in yur survey invitatin . Yu will be returned t the last unsaved survey part. Yu will nly be able t cmplete the parts f the survey which were nt already cmpleted. If yu prvided incrrect infrmatin, cntact Kate Smith, Directr-Prgramming fr The Center fr Nnprfit Resurces at (419) r kate@c4npr.rg, after cmpleting the survey t change any respnses. 6
7 2011 Nnprfit Cmpensatin and Benefits Survey JOB DESCRIPTIONS Tp/Senir Management (Member f tp management team r directr level psitin with rganizatin-wide accuntability fr referenced functin) CEO/ Executive Directr COO (Chief Operating Officer) CFO (Chief Financial Officer) Tp Develpment Directr Tp Human Resurces Directr Tp IT Directr Tp Marketing/ Cmmunicatins Directr Tp Prgram/ Services Directr Reprts t the bard f trustees and is accuntable fr prviding leadership n the develpment and implementatin f the rganizatin s missin, values, strategies and perfrmance gals. Creates and implements the rganizatin s prgrams and services and related plicies thrugh the management team. Mnitrs and reprts perfrmance and status n strategic initiatives and gals t the bard. Represents the rganizatin in interactins with the cmmunity. Plans and crdinates the activities f line and staff tward the achievement f established gals. Respnsible fr the design and peratin f systems that deliver the rganizatin's services. Prvides directin and evaluates effectiveness f peratins t ensure attainment f the rganizatin's bjectives. Nrmally reprts t the CEO/Executive Directr Plans, directs, and cntrls the financial affairs f the rganizatin. Creates ecnmic gals and establishes prcedures fr maximum efficiency. May authrize and sign dcuments regarding mnetary transactins. Directs the receipt, disbursement, and expenditure f mney. Directs the preparatin f budgets, frecasts, and reprts. Reviews reprts with current financial status, and makes revisins t the budget. Nrmally reprts t the CEO/Executive Directr Directs the develpment prgram fr the rganizatin that nrmally includes annual, planned, and majr gifts. May als manage the preparatin f grant prpsals, direct mail campaigns, and special fundraising events. Develps gals and strategies fr all fundraising campaigns. Fsters relatinships with dnrs and prspective dnrs. Leads and directs the wrk f ther staff members with fundraising accuntabilities. This is the tp fundraising executive fr the rganizatin. Nrmally reprts t the CEO/Executive Directr Establishes and cntrls the human resurces management functin. Develps and manages the implementatin and administratin f human resurce management prgrams, plicies, and prcedures in supprt f the rganizatin s missin, values, and gals. Accuntable fr managing change and culture that creates emplyee engagement. Respnsible fr cmpliance with statutry and regulatry requirements relating t human resurce management prgrams and practices. Nrmally reprts t the CEO/Executive Directr, COO, r CFO. Directs and administers all areas f the rganizatin's infrmatin systems department. Creates strategic gals in cnjunctin with the rganizatin's established bjectives. Keeps infrmed f new develpments in infrmatin systems technlgy, and determines specific upgrades necessary fr management. This is the tp IT management psitin fr the rganizatin. Nrmally reprts t the CEO/Executive Directr, COO, r CFO Cnducts the marketing r service activities f the rganizatin. Crdinates the effrts f representatives t prmte effective custmer relatins. Cntrls the curse f advertising and marketing campaigns. Establishes a system fr tracking wrk activities and effectiveness f current status, and prvides this infrmatin t management. May als recruit, hire and train staff, and assess emplyee perfrmance. This is the tp marketing/cmmunicatins management psitin fr the rganizatin. Nrmally reprts t the CEO/Executive Directr r COO Oversees all prgrams and services f the rganizatin t ensure alignment with the rganizatin s gals and bjectives. Selects staff fr successful peratin f the prgram and directs prgram activities. Mnitrs prgress, and makes revisins t prgrams and services t imprve effectiveness. Prepares prgram reprts fr management and bard review. Regulates expenditures in line with budget allcatins. This is the tp prgram/services management psitin fr the rganizatin. Nrmally reprts t the CEO/Executive Directr. 7
8 Functinal Managers (Generally reprts t a member f the Tp Management Team) Accunting Manager/Cntrller Prgram/Services Manager Vlunteer Services Manager Office/ Administrative Services Manager Manages the design and maintenance f the rganizatin s accunting principles, practices, and prcedures fr the maintenance f fiscal recrds and financial reprts. Analyzes and interprets statistical data which wuld affect the rganizatin. Prepares and reviews summaries regarding financial areas f the rganizatin. May cnduct research cncerning financial trends and suggest crrective measures. Nrmally reprts t the CFO f if there is n CFO t the CEO/Executive Directr. Respnsible fr supervising and administering a prgram f the agency, which may include planning, develping and crdinating the activity f this prgram and it s department with ther agency prgrams. This may be a multi-incumbent psitin, depending n the size f the rganizatin and scpe f services delivered. Nrmally reprts t the tp prgram/services management psitin. Directs vlunteer prgram in alignment with the needs and bjectives f the rganizatin. Oversees recruiting, engagement, and wrk f vlunteers. Develps and administers plicies related t vlunteer activities. Crdinates training and assigns services t vlunteers. May cnduct surveys t determine effectiveness f vlunteer prgram. This is nrmally a single incumbent jb. Nrmally reprts t a member f the tp management team. Develps and administers ffice administratin plicies and prcedures cnsistent with the needs f the rganizatin. May prvide directin and/r direct supervisin t administrative supprt staff. Ensures the wrkplace is rganized and prmtes an efficient wrk envirnment. This is nrmally a single incumbent jb. Nrmally reprts t the COO r ther member f the tp management team. 8
9 Staff (Fully prficient level) Staff Accuntant HR Generalist Special Events Crdinatr Marketing/Cmmunicatins Specialist Fund Develpment Crdinatr Grant Writer Administrative Assistant Bkkeeper Applies generally-accepted accunting principles and prcedures in wrking with specialized accunting recrds and reprts. Prepares cnventinal mnthly statements including, balance sheets, prfit and lss, and subsidiary statements. Prepares wrksheets, and mnthly jurnal entries, and analyzes t verify accuracy. Perfrms a variety f analytical activities in HR administratin. Administers plicies and prgrams cvering several r all f the fllwing: recruiting, cmpensatin, benefits, training, emplyee and/r labr relatins, safety, and persnnel research. This is an exempt psitin under the Fair Labr Standards Act Plans and executes special events fr the rganizatin. Recmmends facility, negtiates cntracts, and makes arrangements fr fd, beverage, audi/visual, transprtatin, etc. This is an exempt psitin under the Fair Labr Standards Act Assists with planning and crdinatin f marketing cmmunicatins and materials. Develps and writes print publicatins (newsletters, brchures, manuals, etc.). Supprts the implementatin f marketing strategies, and assists with research and analysis. May assist in determining marketing and prmtinal needs. This is an exempt psitin under the Fair Labr Standards Act Crdinates planning, implementatin, and maintenance f fund develpment prjects. Analyzes markets, and initiates and crdinates plans requiring specialized cmmunicatins and marketing techniques. This is an exempt psitin under the Fair Labr Standards Act Respnsible fr develping prpsals fr grant requests fr the rganizatin. Researches grant requirements and funding surces. This is an exempt psitin under the Fair Labr Standards Act Prvides a wide variety a clerical and supprt services. May assist in the preparatin f reprts regarding peratins, persnnel, and financial matters. Acts as a liaisn with thers within the rganizatin. Generally under directin f Accunting Manager r Cntrller, maintains a cmplete and systematic set f recrds f business transactins. Balances general ledgers and prepares reprts. Manages receipts, expenditures, and accunts receivable and payable. 9
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