NONPROFIT COMPENSATION SURVEY Alliance for

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					2010
                  NoNprofit
                  CompeNsatioN
                  survey




  Supported by:
                                                                               2010 Nonprofit Compensation Survey                        1




  Watkins
                                                                                                 1661 Aaron Brenner Drive • Suite 300
                                                                                                 Memphis, Tennessee 38120
                                                                                                 901.761.2720 • Fax: 901.683.1120


  Uiberall                                                                                       499 Gloster Creek Village • Suite F-9
                                                                                                 Tupelo, Mississippi 38801
                                                                                                 662.269.4014 • Fax: 662.269.4016
             Watkins Uiberall, PLLC
Certified Public Accountants & Financial Advisors                                                www.wucpas.com
   Independent Member of BKR International




Dear survey participant,
Thank you for your participation in Watkins Uiberall’s 2010 Nonprofit Compensation Survey. We have enclosed the results of
the surveys received from nonprofit organizations across the state of Tennessee.

Through the assistance and support of the Alliance for Nonprofit Excellence in Memphis, the Center for Nonprofit Management
in Nashville and the United Way of Greater Chattanooga’s Center for Nonprofits, we are pleased to have extended the 2010
survey beyond the Memphis metro area into middle and eastern Tennessee and some surrounding areas. In addition, we have
narrowed our focus to compensation and benefits information. As a result of these changes, we are confident you will find more
value in our survey results than ever before.

In an effort to present the information in a manner that can be easily interpreted and utilized, we have provided the following:

    •	A description of the survey respondents including geography, field of work and budget size.
    •	Summaries and graphical presentation of the reported data, including the areas of staff, boards and volunteers, compensation
      and benefits.
    •	Cross-tabulated data to compare many of the graphs to organizations’ budget size.
    •	Excerpts of compensation data comparing the Memphis, Nashville and Chattanooga Metro Statistical Areas (MSAs) with
      national averages from the 2009 GuideStar National Nonprofit Compensation Report, based on 2007 data.

We would like to extend a special thanks to the supporting organizations mentioned above. Without their input and cooperation,
we would not have been able to gather the volume of data necessary to produce a meaningful survey.

If you are not a member of one of these supporting organizations, we invite you to learn more about their services and offerings
as described in the organizational profiles following the survey results.

We hope you find this information useful to your organization and appreciate your participation in our survey. If you have any
suggestions regarding the content for future surveys, or any questions regarding the information presented, please contact Daniel
Moore, CPA, Audit Manager of Nonprofit Services, at 901.761.2720 or dmoore@wucpas.com.

For more information about Watkins Uiberall, please see our Firm Profile following the survey results. You can also visit our
website at www.wucpas.com.

Thanks again for your participation,
2    2010 Nonprofit Compensation Survey



    Executive Summary
    This report is a comparative study of salary and benefits compensation     291 nonprofits are represented in this study. Participating
    provided to employees by nonprofit organizations in Tennessee and          organizations include those in diverse fields, with annual budgets
    in neighboring counties of Arkansas, Mississippi and Georgia. Data         ranging from under $100,000 to more than $100 million and staff
    was generated through a survey of nonprofit leaders of organizations       sizes from 0 to more than 500.
    served by regional nonprofit management support centers located in
    three metropolitan regions of Tennessee: Memphis (The Alliance for         Key findings include:
    Nonprofit Excellence), Nashville (Center for Nonprofit Management)
    and Chattanooga (United Way of Greater Chattanooga).                          •	 Both staff size and Board size are positively correlated with
                                                                                     budget size.
    Compensation is one of the most important tools for nonprofits to
    recruit and retain talented leaders and have significant and lasting          •	 Almost 60 percent of respondents say their staff size will stay
    impact on their communities. It’s also a resource that’s highly                  the same in the coming year, 29 percent say it will increase and
    vulnerable to economic circumstance. In the last three years,                    six percent say it will decrease. Smaller organizations are less
    nonprofits across the country have been coping with layoffs, hiring              likely to be planning staff increases.
    freezes, salary cuts and decreases in employer-paid health insurance          •	 More than a third of respondents increased volunteer
    premiums. Public and private funding streams have shrunk while                   involvement this year. Organizations with budgets of less than
    needs for nonprofit services have skyrocketed, especially for safety net         $5 million were almost twice as likely to report an increase in
    programs that provide housing, food and health care. As nonprofits               volunteers as their larger counterparts.
    scramble to survive revenue losses and growing demands, supporting
                                                                                  •	 Seventy-six percent of respondents provide their employees
    the productivity and well-being of employees has become even more
                                                                                     with health insurance. Organizations with budgets of more
    of a challenge. Keeping the lights on and basic services running are
                                                                                     than $5 million are more likely to provide health insurance to
    likely to come at the expense of raises and bonuses, professional
                                                                                     employees and to contribute a greater portion of the cost of
    development, staff morale and mentorship of future leaders.
                                                                                     their employees’ health insurance premiums than their smaller
                                                                                     counterparts.
    Good nonprofit leaders know that people are their most important
    resource. The purpose of this study is to help leaders benchmark              •	 Six percent of respondents pay the full cost of health insurance
    their organizations’ compensation packages and consider                          premiums for employees’ dependents and 13 percent pay
    compensation trends and strategies in light of the economic climate              between 75 and 99 percent of premiums.
    and in a regional context. It can serve as a resource for creating            •	 Sixty-three percent of respondents provide dental insurance to
    new positions, restructuring programs, and conducting strategic                  employees.
    and business planning. It is also intended to be of value to Boards
    facing compensation issues and reviewing compensation practices,              •	 Thirty-seven percent of respondents provide vision insurance
    nonprofit professionals and students planning their careers, and                 to employees.
    funders, government officials and support organizations that wish to          •	 Almost a quarter of respondents offer a 401(k) plan to employees
    know more about the organizations and programs they support.                     and 23 percent offer a 403(b) plan. Those organizations with
                                                                                     annual budgets of more than $5 million are slightly more
                                                                                     likely to provide 401(k) plans and considerably more likely
                                                                                     to offer 403(b) plans and defined benefit/pension plans than
                                                                                     organizations with budgets under $5 million.
                                                                                  •	 The median for both vacation and sick days received per year
                                                                                     is between six and ten for employees with up to five years of
                                                                                     service and eleven to 20 days for employees with at least six
                                                                                     years of service.
                                                                                  •	 Organizations with budgets over $5 million are more likely
                                                                                     than their smaller counterparts to give vacation benefits to new
                                                                                     employees (employed for less than one year).
                                                                                  •	 Forty-two percent of organizations combine vacation and sick
                                                                                     leave into a Paid Time Off (PTO) system. The median number
                                                                                     of PTO days provided is six to ten for employees with less than
                                                                                     a year of service, eleven to 20 for those employed between one
                                                                                     and ten years, and more than 20 days for those who have more
                                                                                     than ten years of service.
                                                                                     2010 Nonprofit Compensation Survey                         3




•	 Twelve percent of respondents say they have made salary cuts        Methodology
   since the recession began and 81 percent say they have not          The 2010 Nonprofit Compensation Survey was developed and
   made cuts to salaries. Fourteen percent of organizations with       administered in June and July 2010. The survey consisted of 34
   annual budgets of less than $5 million reported cutting salaries,   multiple-choice questions. It was distributed electronically to
   compared to only five percent of organizations with budgets of      nonprofit leaders whose organizations are served by regional nonprofit
   more than $5 million.                                               management support centers located in three metropolitan regions of
•	 There is strong positive correlation between executive salaries     Tennessee. Two hundred ninety-one organizations responded to the
   and organizational budget size, and weaker but significant          survey. Please note that bar graphs shown throughout the survey do
   correlation between executive salaries and staff size.              not represent “no responses.”

•	 More than a quarter of respondents pay their Executive              Comparisons to Prior Studies
   Directors between $50,000 and 75,000 annually, and half pay         Watkins Uiberall conducted three regional nonprofit compensation
   their Executive Directors above this range.                         surveys in the past. However, the content and methodology and the
•	 National surveys report that the average nonprofit Executive        size and geographic distribution of the nonprofits sampled changed
   Director/CEO makes approximately $140,000; however                  significantly in the 2010 survey. For this reason it was not possible
   most of these studies focus exclusively on mid-sized to large       to draw meaningful comparisons to prior studies. Some comparisons
   organizations. More than half of the participants in this survey    with national data are provided. The 2010 survey was designed to
   have budgets of less than one million dollars and almost a third    enable surveys that can provide comparable data and tracking of
   have budgets between one million and five million dollars.          regional compensation trends in the future.
•	 More than half of respondents expect to give raises between
   one and four percent in the coming year and 37 percent will
   not give raises.
4    2010 Nonprofit Compensation Survey


                                                                                                                                                     18.2%
    Respondent Profiles                                                                                                    9.6%
                                                                                                                                                32.5%
                                                                                                                                                                 19.5%
    Respondents represent diverse nonprofit organizations from across the
    state of Tennessee and neighboring counties in Arkansas, Mississippi,                                                                    12.3%
    and Georgia. These organizations reflect a wide swath of the nonprofit                                                                                       6.8%
    sector with regard to budget and staff size, years in operation, field of                                                 8.2%           6.5%
    work, and organizational and funding structures.

    Geography                                                                         Survey Participants by Region
    291 organizations responded to the survey, including:
                                                                                                                              21.3%
                                                                                                                                                                                       29.9%
    87 organizations (29%) from the Memphis metro region, served by
    the Alliance for Nonprofit Excellence                                                                      Chattanooga

    142 organizations (48%) from the Nashville metro region, served by                                         Nashville
    the Center for Nonprofit Management                                                                        Memphis
    62 organizations (21%) from the Chattanooga region, served by
    United Way of Greater Chattanooga
                                                                                                                                                          48.8%




                                                                                                                              Advocacy             5.5%
                                                                                                                            Arts/culture                 9.2%
                                                                                                                       Children & youth                    10.3%
                                                                                                                        Early childhood      2.7%
                                                                                                                Economic development            3.8%
                                                                                                                     Education/training               7.2%
    Counties Served by Survey Participants                                                                    Environment/conservation        3.1%
                                                                                                                    Healthcare/medical                7.5%
                                                                                       TN                                       Housing
                                                                                                          Human services/social welfare
                                                                                                                                                4.1%
                                                                                                                                                                                                                   18.8%
                                                                                                                                Literacy     2.4%
                                                                                                          25.0%           Mental health      2.4%
                                                                                                                     27.1%
                                                                                                                 Research/development 0.3%
                                                                                                      23.3%             Senior services     2.1%
                                                                                                            42.8%
                                                                                                               Supporting organizations 1.4%
                                                                                                                           24.0%
                                                                                                                         Veteran affairs 0.3%
                                                                                                                         Youth services      2.7%
                                                                                                                                   Other                                                               16.2%
                                                                                                           29.8%           28.4%                0           10          20        30       40           50           60




       AR                                                                                                                                                                              11.6%
                                                                                                                                                                                                        12.7%
                             18.2%
                                                                                                                                                                                                             12.3%
        9.6%                                                                                                           Annual Gross Revenues13.7%
                         32.5%
                                     19.5%
                                                                                                                     Under $100,000    14.0% 20.9% 14.4%
                                                                                                                                     9.9%
                                                                                                                 $100,00 – $249,999                               12.3%
                                                                                                                $250,000 – $999,999
                                                                                                                                  6.5%                                                               28.4%
                     12.3%                                                                                                                                 6.8%
                                                                                                             $1 million – $4,9 million                                                                  31.8%
                                  6.8%                     Counties Served by Supporting Organizations
                                                                                                             $5 million – $9.9 million         6.8%
                                                                                                                                                  6.8%
           8.2%       6.5%                                        United Way of Greater Chattanooga        $10 million – $24.9 million              5.1%


                         MS
                                                                  Center for Nonpro t Management            $25 million – $100 million         GA
                                                                                                                                              2.1%

                                                                  Alliance for Nonpro t Excellence                  Over $100 million 1.0%
                                                                                                                                         0           20            40        60                 80           100




           21.3%
                                               29.9%
                                                                                                                                                                                                                           12.3%
                           9.6%                                                                                                                                              13.7%
                                                32.5%                                                                           Nashville
                                                                  19.5%                                                                   2010 Nonprofit Compensation Survey
                                                                                                                                                14.0% 20.9% 14.4%                                                                                                                                                          5
                                                                                                                                Memphis

                                             12.3%
                                                                                                                                               6.5%21.3%
                                                                                                                                                       6.8%
                                                                                                                                                                                                                                                               29.9%
                                                                 6.8%                                                                                                                      48.8%
                                                                                                                                                     6.8%
                              8.2%           6.5%
Respondent Profiles                                                                                                               Chattanooga

                                                                                                                                  Nashville

Field of Work                                                                                                       Field of Work
                                                                                                                              Memphis
Respondents represent a broad range of fields, missions, issues and                                                                              Advocacy              5.5%
populations served. Among the most common fields represented,
                         21.3%
                                                                                                                                               Arts/culture                   9.2%
                                                                                                                                         Children & youth       48.8%           10.3%
almost 19 percent of respondents provide human/social services,
                                               29.9%
                                                                                                                                          Early childhood        2.7%
ten percent provide services targeting children and youth, and nine                                                                Economic development             3.8%                                                                                                                                                       Unde
             Chattanooga
percent deliver arts and cultural programming.                                                                                          Education/training                7.2%
               Nashville                                                                                                        Environment/conservation          3.1%                                                                                                                                                           3
                                                                                                                                       Healthcare/medical                  7.5%
               Memphis                                                                                                                             Advocacy              5.5%                                                                                                                                                   6–
                                                                                                                                                   Housing          4.1%
                                                                                                                                                 Arts/culture                  9.2%
                                                                                                                            Human services/social welfare                                                                                                                                                      18.8%
                                                                                                                                           Children & youth                      10.3%                                                                                                                                         11 –
                                                                                                                                                   Literacy      2.4%
                                                          48.8%                                                                              Early childhood       2.7%
                                                                                                                                             Mental health       2.4%                                                                                                                                                          26 –
                                                                                                                                    Economic development             3.8%                                                                                                                                                       Un
                                                                                                                                   Research/development 0.3%
                                                                                                                                         Education/training                 7.2%
                                                                                                                                          Senior services       2.1%                                                                                                                                                           Over
                                                                                                                                  Environment/conservation          3.1%
                                                                                                                                 Supporting organizations 1.4%
                                                                                                                                        Healthcare/medical                  7.5%
                                                                                                                                            Veteran affairs 0.3%                                                                                                                                                                 6
                                                                                                                                                     Housing          4.1%
                                                                                                                                            Youth services       2.7%
                                Advocacy             5.5%                                                                    Human services/social welfare                                                                                                                                                      18.8%
                                                                                                                                  Years in Operation  Other                                                                                                                             16.2%                                   11
                              Arts/culture                 9.2%                                                                                      Literacy     2.4%
Years in Operation & youth
                         Children                            10.3%                                                  Years in Operation Mental health
                                                                                                                                                                         0                        10                       20                   30                40                     50                      60




                                                                                                                                                                  2.4%                                                                                                                                                          26
                          Early childhood      2.7%                                                                                  Research/development 0.3%
The majority of respondents represent well-established nonprofits.
                  Economic development            3.8%                                                                      Under 3          Senior
                                                                                                                                           5.5% services          2.1%                                                                                                                                                          Ov
More than half of respondents have been operating for more than 25
                       Education/training               7.2%                                                                       Supporting organizations 1.4%
years and an additional 27 percent are between eleven and 25 years
                Environment/conservation        3.1%                                                                          3–5        3.8% Veteran affairs 0.3%
old. Only about nine percent of respondents have been in existence
                      Healthcare/medical                7.5%
                                                                                                                             6 – 10
                                                                                                                                              Youth services
                                                                                                                                        Annual Gross Revenues      2.7%
                                  Housing         4.1%                                                                                             11.3%
for less than six years.                                                                                                                                Other                                                                                                                            16.2%
            Human services/social welfare                              18.8%
                                                                                                                              11 – 25 Under $100,000                                                      27.1%
                                                                                                                                                                                                       9.9%
                                                                                                                                                                             0                         10                       20                        30                40                50                      60




                                  Literacy     2.4%
                            Mental health      2.4%                                                                           26 –$100,00 – $249,999
                                                                                                                                   50                                                                            12.3%32.1%
                   Research/development 0.3%                                                                                     $250,000 – $999,999                                                                                                                                  28.4%
                          Senior services     2.1%                                                                            Over 50                                        18.8%
                                                                                                                               $1 million – $4,9 million                                                                                                                                 31.8%
                 Supporting organizations 1.4%
                                                                                                                                            Annual                   Gross Revenues
                                                                                                                                      0         20          40                   60                         80                       100




                           Veteran affairs 0.3%                                                                                $5 million – $9.9 million                6.8%
Budget Size                                                                                                         Annual Gross Revenues
                           Youth services      2.7%                                                                         $10 million – $24.9 million
More than half of respondents represent organizations with annual                                                                                           5.1%
                                     Other                         16.2%                                                                 Under $100,000          9.9%
gross revenues of less than one million dollars. Almost 32 percent                                                           $25 million – $100 million 2.1%
                                                                                                                                   $100,00 – $249,999
                                                0           10          20        30   40           50         60




                                                                                                                                                                    12.3%
have annual budgets of between one million and five million dollars.                                                                  Over $100 million 1.0%
                                                                                                                                  $250,000 – $999,999                                                                                                                                  28.4%
Approximately 15 percent have budgets greater than five million,                                                                                                 0                    20                         40                        60                          80                          100




                                                                                                                                $1 million – $4,9 million                                                                                                                                     31.8%
with only three percent in the range of $25 million or higher.
                                                                                                                                $5 million – $9.9 million                                        6.8%

                           Annual Gross Revenues                                                                              $10 million – $24.9 million                                  5.1%
                                                                                                                              $25 million – $100 million                 2.1%
                     Under $100,000                              9.9%
                                                                                                                                          Over $100 million 1.0%
                 $100,00 – $249,999                                12.3%                                                                                             0                      20                        40                             60                          80                      100




               $250,000 – $999,999                                                               28.4%
             $1 million – $4,9 million                                                              31.8%
             $5 million – $9.9 million                    6.8%
           $10 million – $24.9 million              5.1%
           $25 million – $100 million         2.1%
                    Over $100 million 1.0%
                                         0           20            40        60             80           100
6     2010 Nonprofit Compensation Survey



    Staff
    Full-time Employees                                                             Part-time Employees
    Respondents reported employing full-time staffs of less than ten to             Many nonprofits have programmatic and administrative needs that
    more than 500. More than half of respondents have fewer than ten                are best met by employing part-time staff. Particularly in a difficult
    full-time employees, and more than 80 percent have fewer than 50.               economic climate, altering staffing structure to include more part-
    Almost eight percent employ between 50 and 100 full-time staff, and             time employees can be an effective strategy for cutting expenses.
    about eight percent have more than 100 full-time staff.                         Although hiring part-time staff can reduce employee benefit costs,
                                                                                    it can also increase expenses by raising administrative costs and/or
    There is a strong correlation between the size of a nonprofit’s annual          decreasing efficiency.
    budget and its staff size. One hundred percent of organizations with
    annual budgets of less than $249,000 have ten or fewer employees.               More than half of respondents employ between one and ten part-time
    Sixty-eight percent of those with annual budgets between $250,000               employees. More than one-quarter of respondents have at least eleven
    and $999,000 have ten or fewer employees, and 28 percent have                   part-time employees.
    between eleven and 25 employees. Of organizations with budgets
    between $1 million and $4.9 million, 24 percent have ten or fewer
                                                                                                  Number of Employees (full-time equivalents)
    employees, 37 percent have between eleven and 25 employees, 28                  Number of Employees (full-time equivalents)
    percent have between 26 and 50 employees, and ten percent have
    51 to 100 employees. Of organizations between $5 million and                                      Under 10                                                                                                                         51.4%         Organization
    $9.9 million, 40 percent have between 101 and 200 employees and                                                                                                                                                                                  Budget Size
                                                                                                        10 – 25                                                       21.6%
    25 percent have between 201 and 500. About one-third each of                                                                                                                                                                                       Under
                                                                                                        26 – 50                               10.3%
    nonprofits with budgets between $10 million and $24.9 million have                                                                                                                                                                                 $100,000

    staffs between 51 and 100, 101 and 200, and more than 200. Sixty-                                 51 – 100                            7.4%                                                                                                         $100,000 –
    three percent of organizations with budgets greater than $25 million                                                                                                                                                                               $249,000
                                                                                                     101 – 200                 5.3%
    have at least 500 employees.                                                                     201 – 500 1.8%
                                                                                                                                                                                                                                                       $250,000 –
                                                                                                                                                                                                                                                       $999,000
                                                                                                      Over 500 2.2%
                                                                                                                                                                                                                                                       $1 million –
                                                                                                                        0                     30                 60                   90                      120                      150




                                                                                                                                                                                                                                                       $4.9 million
                  Number of Employees (full-time equivalents)                                       Number of Part-time Employees
                                                                                                                                                                                                                                                       $5 million –
                                                                                    Number of Part-time Employees                                                                                                                                      $9.9 million
                                                                                                       Anticipated Change in Staff for 2010
                                                                                                                                                                                                                                                       $10 million –
                       Under 10                                             51.4%                                                                                                                                                                      $24.9 million
                                                                                                           0                                        19.6%
                        10 – 25                       21.6%                                                                                                     4.8%                                                                                   $25 million –
                                                                                                       1–5                                                                                                   43.9%                                     $100 million
                        26 – 50         10.3%
                                                                                                       29.8%                                                                                                                                           Over
                       51 – 100        7.4%                                         Increase          6 – 10                              11.8%
                                                                                                                                                                                                                                                       $100 million
                      101 – 200       5.3%                                          Decrease
                                                                                                   11 – 20                    7.5%
                      201 – 500 1.8%                                                Remain the same

                       Over 500 2.2%                                                No response      Over 20                                       17.2%
                                                                                                        6.5%
                                  0     30       60           90      120   150




                                                                                                                0               30                   60                    90                    120                       150




                                                                                                                                                   58.9%

                       Anticipated Change in Staff for 2010                                       Number of Independent Contractors

                                                                                                                               Contractor Services
                                               4.8%
                                                                                                  Less than 5                                                                                                 70.6%
                       29.8%
    Increase                                                                                             Bookkeeping                                                                  26.6%
                                                                                                      5 – 10     8.9%                                                                                                                                  Under              $100,000
    Decrease                                                                                                                                                                                                                                           $100,000           $249,000
                                                                                                          Fund raising                               7.8%
    Remain the same                                                                                                                                                                                                                                               Increased
                                                                                                     11 – 15 2.1%                                                                                                                                                                14
    No response                                                                                          Grant writing                             3.4%                                                                                                           Decreased
                        6.5%

                                                                                               More than 15      9.2%                                                                                                                                             Remained the same
                                                                                                           Marketing                                      8.9%
                                             58.9%
                                                                                                                    0                50                   100                   150                    200                       250




                                                                                                                            Other                                                                                                      53.3%
                                                                                                                                          0                           50                   100                       150                       200




                                      Contractor Services                                            Change in Contracted Services
                                                                                                                                                                                                                                                         Under                $100,0
                                                                                                                                                                                                                                                         $100,000             $249,0
                                                                                                      14.2%
                         Bookkeeping                          26.6%
                                                                                                                                                                                                                                                         $5 million –         $10 m
                                                                                                                                                                                                                                                         $9.9 million         $24.9
                                                                                                                                                                                                                                                                    51 – 100        7.4%

                                                                                                                                                                                                                                                                   101 – 200
                                                                                                                                                                                                                                                                          5.3%
                                                                                                                                                                                                                                                             2010 Nonprofit Compensation Survey                                                                                                                                    7
                                                                                                                                                                                                                                                                   201 – 500 1.8%

                                                                                                                                                                                                                                                                    Over 500 2.2%
                                                                                                                                                                                                                                                                               0          30          60        90                 120                           150




Staff
                                                                                                                                                                                                                                                                    Anticipated Change in Staff for 2010
Anticipated Change in Staff Size                                                                                                                                                                 Anticipated Change in Staff for 2010
Staff cuts are one of the primary strategies used by nonprofits to                                                                                                                                                                                                                                4.8%
address funding shortages in tough economic times. Particularly in
the first few years of the recession, many nonprofits significantly                                                                                                                                                                              Increase
                                                                                                                                                                                                                                                                     29.8%
reduced their staff size, even while service demands were growing.
                                                                                                                                                                                                                                                 Decrease
Retaining sufficient staff to maintain programs and meet service
demands has been one of the most critical challenges of the economic                                                                                                                                                                             Remain the same

crisis. Nationally, there is some evidence that acute funding cuts and                                                                                                                                                                           No response         6.5%
waves of staff layoffs are over, and that nonprofits are now focused on
other cost cutting measures to survive the continued crisis.                                                                                                                                                                                                                                   58.9%


In some fields such as health and human services, it is common to Contractors
see providers increasing staff size during a recession because of greater Nonprofits vary widely in their use of independent contractors to
                                                                                                                     Contractor Services
                                                             insurance and provide professional services. Almost 71 percent of respondents say
demand. Unemployment, foreclosure, loss of healthof Employees (full-time equivalents)
                                                Number                                                                           Number of Part-time Employees
                                                Number of Employees (full-time equivalents)                                      Number of Part-time Employees
other recessionary trends translate to more patients at clinics, more they employ less than five independent contractors each year, and an
homeless people needing shelter and more families at the food additional eleven percent hire between five and 26.6%
                                                                                                          Bookkeeping             15.
                                                     Under or
pantry. Many nonprofits have struggled to maintain10 increase staff
                                                    Under 10                           51.4%
                                                                                      51.4%                                           00         19.6%
to accommodate increased demands, sometimes cutting salaries, Those that do hire contractors may use them to provide direct services
                                                                                                          Fund raising    7.8%                  19.6%
                                                      10 25
                                                     10 ––25            21.6%
                                                                       21.6%
dipping into reserves or reducing non-core services to do so.                                                                      11 may
                                                                              or programs to clients (e.g., speech therapists) or––55 use them for         43.9%                                                                                                                                                                                                                                                                                         43.9%
                                                                                                                        26 50
                                                                                                                       26 ––50                    10.3%
                                                                                                                                                 10.3%                                                                                                                Grant writing            3.4%
                                                                                                                                                                                                 internal consulting or organizational assistance (e.g., graphic design).
Almost 30 percent of survey respondents report51that they7.4%
                                                     51––100
                                                          100     intend to
                                                                  7.4%
                                                                                                                                                                                                 More than a quarter of respondents report hiring contractors to
                                                                                                                                                                                                                                Marketing   8.9%
                                                                                                                                                                                                                                                         10
                                                                                                                                                                                                                                                    66––10      11.8%
                                                                                                                                                                                                                                                               11.8%
                                                    percent 5.3%
increase their staff in the coming year. Only 6.5101 ––200 say they will
                                                    101 200 5.3%
                                                                                                                                                                                                 provide bookkeeping services. Respondents also ––20 contractors for
                                                                                                                                                                                                                                                    11 use
                                                                                                                                                                                                                                                   11 20     7.5%
                                                    201 staff size
decrease their staff, and almost 60 percent say their–500 1.8% will stay
                                                   201 – 500 1.8%
                                                                                                                                                                                                                                    Other                   7.5%
                                                                                                                                                                                                 marketing (8.9%), fundraising (7.8%) and grant writing 53.3%  (3.4%), as
the same. Organizations with budgets of more than $5 million per                                                                                                                                 well as a variety of other services, including information technology,
                                                                                                                                                                                                                                                    Over 20
                                                    Over 500 2.2%
                                                     Over                                                                                                                                                                                          Over 20         17.2%
                                                                                                                                                                                                                                                                  17.2%
year are slightly more likely to increase staff size in500 2.2%
                                                                                                                                                                                                                                                                                      0                    50        100                         150                             200




                                                          the coming year                                                                                                                        program services, auditing, training, event planning, graphic design
than those with budgets under $5 million, but they are also slightly
                                                                                                                                    0                 30                     60             90                     120                     150




                                                                                                                                                                                                                                                                                                                                         0                             30                         60                    90                         120




                                                                                                                                0                30                60                  90                    120                     150




                                                                                                                                                                                                                                                                                                                           0                           30                              60                    90                        120




                                                                                                                                                                                                 and legal services.
more likely to decrease staff size, suggesting that larger organizations
    Number of Part-time Employees
may anticipate more change to organizational and/or program inStaff for 2010
                                                     Anticipated Change Reducing contracted services can be a first-stage strategy for cuttingContracto
                                                    Anticipated Change in Staff for 2010                              Number of Independent
                                                                                                                     Number of Independent Contractor
structure than their smaller counterparts.                                  expenses during a recession. Although some nonprofits realize cost
                                                                                                                                                               4.8%
                                                                                                                                                              4.8%                               savings and preserve core services by paring contractor expenses,
          0                                 19.6%                                                                                                                                                                                                Less reasons. Nonprofits
                                                                                                                                                                                                 others increase use of contractors for the same than 55
                                                                                                                                                                                                                                                Less than                                                                                                                                                                                                       70.6
                                                                                                                                                                                                                                                                                                                                                                                                                                                               70.6%
                                                                                         Increase
                                                                                                                        29.8%
                                                                                                                       29.8%                                                                     may hire additional contractors to replace staff positions that were
       1–5                                                                        43.9% Increase
                                                                                                                                                                                                                                                           in 8.9%
                                                                                                                                                                                                 cut during a funding crisis. They may also invest10 contractors to
                                                                                                                                                                                                                                                     55–– 10   8.9%
                                                                                                     Decrease
                                                                                                    Decrease
     6 – 10                             11.8%                                                                                                                                                    help strengthen the organization’s capacity and build its strategy for
                                                                                                     Remain the same
                                                                                                    Remain the same                                                                              survival (e.g., Board training, financial model consulting, etc.) during
                                                                                                                                                                                                                                                    11 15 2.1%
                                                                                                                                                                                                                                                   11 ––15 2.1%
    11 – 20              7.5%                                                                        No response
                                                                                                    No response         6.5%
                                                                                                                       6.5%                                                                      tough times. Approximately 14 percent of respondents have increased
                                                                                                                                                                                                                                                began,
                                                                                                                                                                                                 their use of contractors since the recession More than 15while about the
                                                                                                                                                                                                                                                                9.2%
    Over 20                               17.2%                                                                                                                                                                                               More than 15     9.2%
                                                                                                                                                            58.9%
                                                                                                                                                           58.9%
                                                                                                                                                                                                 same number that decreased their use of contractors during this time.
               0              30                60         90         120               150



                                                                                                                                                                                                                                                                                                                                             0                              50                         100                   150                         200




                                                                                                                                                                                                                                                                                                                               0                            50                              100                   150                        200




 Number of Independent Contractors                                                                                                      Contractor Services
                                                                                                                                        Contractor Services                                                                                                                                                     Change in Contracted Services
                                                                                                                                                                                                                                                                                                                Change in Contracted Services
Number of Independent Contractors                                                                               Contractor Services                                                                                                                              Change in Contracted Services

                                                                                                                                                                                                                                                                                                                 14.2%
                                                                                                                                                                                                                                                                                                                14.2%
 Less than 5                                                                                                             Bookkeeping
                                                                                                                        Bookkeeping                                                     26.6%
                                                                                                                                                                                       26.6%
                                                                                   70.6%

                                                                                                                          Fund raising
                                                                                                                         Fund raising                         7.8%
                                                                                                                                                             7.8%
      5 – 10                                                                                                                                                                                                                                                                 Increased
                                                                                                                                                                                                                                                                            Increased
                         8.9%                                                                                                                                                                                                                                                                      14.6%
                                                                                                                                                                                                                                                                                                  14.6%
                                                                                                                         Grant writing
                                                                                                                        Grant writing                       3.4%
                                                                                                                                                           3.4%                                                                                                              Decreased
                                                                                                                                                                                                                                                                            Decreased
    11 – 15            2.1%                                                                                                                                                                                                                                                  Remained the same
                                                                                                                                                                                                                                                                            Remained the same
                                                                                                                            Marketing
                                                                                                                           Marketing                          8.9%
                                                                                                                                                             8.9%

More than 15             9.2%                                                                                                        Other
                                                                                                                                    Other                                                                                             53.3%
                                                                                                                                                                                                                                     53.3%
                                                                                                                                                                                                                                                                                                                                                  71.2%
                                                                                                                                                                                                                                                                                                                                                 71.2%
                   0               50                100        150         200               250



                                                                                                                                             0                                    50                   100                     150                     200




                                                                                                                                         0                              50                       100                     150                     200




     Change in Contracted Services


     14.2%
                                                                                                                                                                                              16 – 20                                                                     20.6%
8    2010 Nonprofit Compensation Survey
                                                                                                                                                                                              21 – 25                                                                17.4%

                                                                                                                                                                                  More than 25                                                                                 21.2%
                                                                                                                                                                                                             0              10      20               30         40   50   60      70   80




    Boards and Volunteers
                                                                                                                                                                    Change in Volunteer Involvement over Last 12 Months
    Boards of Directors                                                                                                           Change in Volunteer Involvement over Last 12 Months
    Ideally, a nonprofit’s Board of Directors plays an important role in
                                                                                                                                                                                                                                   5.5%
    determining organizational mission and purpose, ensuring adequate
    organizational resources and effective resource management,
    guiding organizational planning, supporting the executive staff and                                                                             Increased

    enhancing public image. During a recession, this role becomes even                                                                              Decreased
                                                                                                                                                                                38.0%
    more critical, although Boards vary widely in their capacity to fulfill                                                                         Remained the same
    it. Although the number of Board members cannot be correlated
    with Board talent and leadership, we asked survey respondents to                                                                                No response

    indicate the size of their Boards. Because nonprofit Board members
                                                                                                                                                                                                 7.5%
    bring a variety of talents and resources to their organizations, and                                                                                                                                                         49.0%
    they are mostly unpaid, they are a great potential resource for helping
    their organizations through critical challenges without incurring
    additional costs. At the national level, many nonprofits have reported                                                        volunteer capacity as a recession-coping strategy. More than a quarter
    difficulty in recruiting new Board members since the recession began,                                                         of respondents say that more than 20 percent of their labor hours
    likely because many people recognize the adversity nonprofits face in                                                         are provided by volunteers and ten percent report that more than
    the current climate and the additional risks and challenges associated                                                        60 percent of their labor hours are volunteered. Thirty-two percent
    with nonprofit governance in tough times.                                                                                     of organizations with budgets of less than $5 million reported that
                                                                                                                                  more than 20 percent of their labor hours are volunteered, compared
    The survey showed Board size to be somewhat positively correlated                                                             to only 12 percent of organizations with budgets of more than $5
    with budget size. Fifty-nine percent of all respondents report having                                                         million.
    between eleven and 25 Board members. Of organizations with more
    than $5 million in gross revenues, 44 percent have more than 25                                                               Thirty-eight percent of respondents say that they have increased
    Board members, 25 percent have between 16 and 25 Board members                                                                volunteer involvement in the past 12 months. Organizations with
                     have between six and 15 Board members. Among
    and 30 percent Organization                                                                                                   budgets of less than $5 million were almost twice as likely to report
    organizations with budgets under $5 million, 18 percent have more
                     Budget Size                                                                                                  an increase in volunteers as their larger counterparts. There is some
    than 25 Board members, 40 percent have between 16 and 25 Board
                       Under                                                                                                      evidence at the national level that volunteerism has increased during
    members, 37 percent have between six and 15 Board members, and
                       $100,000                                                                                                   the recession because of corporate layoffs and workers taking early
    five percent have fewer than five Board members. More than half of
                       $100,000 –                                                                                                 retirement packages. It should be noted, however, that volunteers may
    the smallest organizations--those with budgets under $249,000--have
                       $249,000                                                                                                   not represent reduced expenses for some organizations, as volunteer
                        members.
    ten or fewer Board$250,000 –                                                                                                  training, management and program administration expenses may be
                        $999,000                                                                                                  increased along with volunteer numbers. Seven and a half percent of
    Volunteers        $1 million –                                                                                                respondents say they decreased volunteer involvement over the last
    Nonprofits play an essential community role that attracts many
                      $4.9 million
                                                                                                                                  year, likely a reflection of reduced programming or cuts in associated
                      $5 their
    people to volunteer million – time and talents to helping them fulfill                                                        costs.
                      $9.9 million
    their missions. Although some organizations have traditionally
    relied on volunteer labor, others have recently begun to build their
                      $10 million –
                        $24.9 million

                        $25 million –
                       Number
                   Numbermillion of Board Members
                     $100 of Board Members                                                                                                             Labor Hours Provided by Volunteers
                                                                                                                                                   Labor Hours Provided by Volunteers
    Number of Board Members
                    Over                                                                                                          Labor Hours Provided by Volunteers
                        $100 million

                    1 – 5 1 – 5 5.0% 5.0%                                                                                                                   1
                                                                                                                                                     1 – 10% – 10%                                                                  50.6% 50.6%

                   6 – 10 6 – 10                                 14.9% 14.9%                                                                               11
                                                                                                                                                    11 – 20% – 20%                 20.3% 20.3%

                  11 – 1511 – 15                                                 20.9% 20.9%                                                               21
                                                                                                                                                    21 – 40% – 40% 11.8% 11.8%

                  16 – 2016 – 20                                                 20.6% 20.6%                                                               41
                                                                                                                                                    41 – 60% – 60%
                                                                                                                                                                 7.0% 7.0%

                  21 – 2521 – 25                                       17.4% 17.4%                                                                         61
                                                                                                                                                    61 – 80% – 80%
                                                                                                                                                                 5.5% 5.5%

                    More
             More than 25than 25                                                      21.2% 21.2%                                                         81
                                                                                                                                                   81 – 100%– 100%
                                                                                                                                                                4.8% 4.8%
                                   0         10        20         30        40         50        60        70   80



                         0    10        20        30        40         50        60         70        80




                                                                                                                                                                       0           30              60            90                      120              150



                                                                                                                                                                0          30           60              90            120                      150




                     Under
    Change in Volunteer Involvement over Last $250,000 – Monthsmillion –
                                $100,000 –
                                              12 Months $1 million
                                              Last 12
        Change in Volunteer Involvement over $999,000
                     $100,000   $249,000                     $4.9
                                                                                                                                    $5 million –
                                                                                                                                    $9.9 million
                                                                                                                                                         $10 million –
                                                                                                                                                         $24.9 million
                                                                                                                                                                                             $25 million –
                                                                                                                                                                                             $100 million
                                                                                                                                                                                                                                         Over
                                                                                                                                                                                                                                         $100 million

                                                                                                                     Organization Budget Size
                                       5.5% 5.5%
                                                                                                                                                                                                                                                                                                                                     N/A                        2010 Nonprofit Compensation Survey
                                                                                                                                                                                                                                                                                                                                                                      22.3%                                                                                                                                                                                            9
                                                                                           Basis for Salary Increases                                                                                                                                                                                                      Staff Salary Decreases (Since recession began)
                                                                                                                                                                                                                                                                                                                                                  0                    30                        60                    90                                120                          150




                           Compensation
                                Automatic Annual                                                                           9.9%                                                                                                                                                                                                                                                                                                                                                  Anticipated Staff Increases for 2010
                                                                                                                                                                                                                                                                                                                                                                       Yes                            12.0%
                                                                          Cost of Living                                                                                       30.7%
                           Salary Trends                                                                                                                                                                                                                                                     It does appear that many organizations are taking a conservative
                                                                                                                                                                                                                                                                                                                             No raises will be issued in 2010                                                                                                                                                                                                                      37.
                           The majority of respondents give merit-based salary increases to                                                                                                                                                                                                  approach to raises: 37 percent of respondents say they will not issue
                                             Merit Based                           54.0%
                           employees, and 30 percent of respondents say that cost of living factors                                                                                                                                                                                          raises this year, and an additional 55 percent 1indicate that annual
                                                                                                                                                                                                                                                                                                                                                         – 2%               23.2%
                           into salary increases. Slightly less than ten percent of respondents say                                                                                                                                                                                          raises will be between one and four percent. Smaller
                                                                                                                                                                                                                                                                                                                 No                                   88.0% organizations are
                                                                                                                                                                                                                                                                                                                                                       3 – 4%                                                                                                                                                                                                              32.7%
                           that employees receiveN/A  automatic annual raises.
                                                                   22.3%                                                                                                                                                                                                                     less likely than large organizations to be giving raises in the coming
                                                                                                                                                                                                                                                                                                                                                       5 – significantly
                                                                                                                                                                                                                                                                                             year, but those that will give raises will not give 6% 5.1% lower
                                                                                                                                                                                                                                                                                             raises than their larger counterparts.
                                                                                                       0                   30                            60                    90                       120                 150




                           Twelve percent of respondents say they have made salary cuts since the
                                                                                                                                                                                                                                                                                                                                                                                       0                        50                           100                           150                     200        250




                                                                                                                                                                                                                                                                                                                                                     7 – 10% 1.1%
                           recession began and 88 percent say they have not made cuts to salaries.
                                                                                  Anticipated than Bonuses
                           Fourteen percent of organizations with annual budgets of lessStaff Increases for 2010                           Over 10% 0.7%

                           $5 million reported cutting salaries, compared to only five percent Thirty percent of respondents offer a bonus program to employees,                                                                                                                                                                                                                                                                                                                                                            0          20         40       60     80         100




                           of organizations with budgets of more than $5 million. It is likely with 65 percent of these reporting all employees are eligible for
                           that some respondents reduced overall labor expenses by eliminating bonuses.
                                                                       No raises will be issued in 2010                  Program Offered
                                                                                                                 Bonus 37.2%
                           positions or freezing vacancies rather than cutting individual salaries.
                                                                                                 1 – 2%
                           In a recent survey by the Alliance for Nonprofit Excellence, more Bonus Program Offered
                                                                                                               23.2%

                           than 42 percent of Memphis-area nonprofits surveyed say3 they cut       – 4%              32.7%
                                                                                                                                                      Organization
                           total labor expenses in the last year as a result of the recession, not                                                    Budget Size CEO/Executive Dire
                                                                                                 5 – 6% 5.1% Yes             30.3%
                           including 18 percent that reported cutting fringe benefits.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Under
                                                                                                                                                                                                                                                       7 – 10% 1.1%                                                                                                                                                                                                                                                                  $100,000
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       Senior Man
                                                                 Basis for Salary Increases                                                                                                                                                        Over 10% 0.7%                                   Staff Salary Decreases (Since recession began)                                                                                                                                                                                    $100,000 –
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     $249,000
                           Basis for Salary Increases                                                                                                                                                                                                                                                                     No                                                                                                                                   69.7%
                                                                                                                                                                                                                                                                    0              20               40               60                80                        100             120




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     $250,000 –
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     $999,000                                All E
                                          Automatic Annual                                        9.9%                                                                                                                                             Organization
                                                                                                Bonus Program Offered                                                                                                                              Budget Size                                                                 0                                 50
                                                                                                                                                                                                                                                                                                                                                                                 Staff Eligible for Bonuses
                                                                                                                                                                                                                                                                                                                                                                                           100                              150                                      200
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     $1 million –
                                                                                                                                                                                                                                                                                                                                      Yes                              12.0%                                                                                                                                                         $4.9 million
                                                     Cost of Living                                                                         30.7%                                                                                                      Under                                 Staff Eligible for Bonuses
                                                                                                                                                                                                                                                       $100,000                                                                                                                                                                                                                                                                      $5 million –
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     $9.9 million
                                                                                                                                                                                                                                                       $100,000 –                                                                                                                                                                                                    29.1%
                                                         Merit Based Yes                                                                                                                     54.0%                                                                                                                   CEO/Executive Director Only                                                                                                                                                                                     $10 million –
                                                                                                                                           30.3%                                                                                                       $249,000
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     $24.9 million
                                                                                                                                                                                                                                                       $250,000 –                                                                             No                                                                                                                                      88.0%
                                                                                                                                                                                                                                                       $999,000                                                                                                                                                                                                                                                                      $25 million –
                                                                          N/A                                              22.3%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     $100 million
or Salary Increases                                                                                                                                                                       Staff Salary Decreases (Since recession began)
                                                                                                                                                                                                                                Senior Management                                                                                                                                                                                                  20.3%
                                                                                                                                                                                                         $1 million –
                                                                                 0                30                  60                     90                          120                 150




                                                                                                                                                                                                                                                       $4.9 million                                                                                                                                                                                                                                                                  Over
             Staff Salary Decreases (Since recession began)
                                                                                                                                                                                                                                                                                                                                                            0               50                        100                              150                     200                          250




                                  No                                                                                                                                                                          69.7%                                                                                                                                                                                                                                                                                                                  $100 million
                                                                                                                                                                                                                                                       $5 million –
                                                                                                                                                                                                                                                       $9.9 million                                                                                             All Employees                                                                                                                                            65.8%
   9.9%
                                                                       Anticipated
                           Staff Salary Decreases (Since recession began)                                                                                                                                                                         Staff Increases for 2010
                                                                                                                                                                                                                                                       $10 million –
                                                                                                                                                                                                                                  Yes                   12.0%
                                                                                            0                    50                               100                               150                        200




                                                                                                                                                                                                                                                       $24.9 million
                                                                                                                                                                                                                                                                                                                                                                                                            0                     10                20                           30                      40         50          60




                               30.7%
                                  Yes                           12.0%                                                                                                                    $25 million –
                                                                                                                                                        No raises will be issued in 2010 $100 million                                                                                                                                37.2%
                                                                           54.0%
                                                                                                                                                                                                                            1 – 2% Over                                                            23.2%
                                                                                                                                                                                                                                   $100 million                                                                          88.0%
                                                                                                                                                                                                                             No
                                                                                                                                                                                                                            3 – 4%                                                                                   32.7%
                           22.3%
                                          No                                                                                                            88.0%
   30            60                  90                  120               150
                                                                                                                                                                                                                            5 – 6%                        5.1%
                                                                                                                                                                                                                                              0           50            100                  150               200                          250




                                                                                                                                                                                                                           7 – 10% 1.1%
                                                     0               50              100                   150                  200                           250




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Under                     $100,000 –
                                                                 Anticipated Staff Increases for 2010Over 10%                                                                                                                                          0.7%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      $100,000                  $249,000

          Anticipated Staff Increases for 2010
ases for 2010
                                                                                                                                                                                                                                                   0           20             40        60               80                    100                    120




                                          No raises will be issued in 2010                                                                                                                                                 37.2%
                                                                          Bonus Program Offered                                                                                                                                                                                                                                                   Staff Eligible for Bonuses
                                     37.2%                                                       1 – 2%                                                                                   23.2%

             23.2%                                                                               3 – 4%                                                                                                        32.7%
                                                                                                                                                                                                                                                        Under                            $100,000 –          $250,000 –                                                                                              $1 million –                                                                 $5 million –                       $10 million –               $25 million
                                                                                                                                                                                                                                                        $100,000                        CEO/Executive Director Only
                                                                                                                                                                                                                                                                                         $249,000            $999,000                                                                                                  29.1%
                                                                                                                                                                                                                                                                                                                                                                                                                     $4.9 million                                                                 $9.9 million                       $24.9 million               $100 millio
                             32.7%                             Yes                               5 – 6%
                                                                                                      30.3% 5.1%
                                                                                                                                                                                                                                                                                                                                                                                                                                       Organization Budget Size                                                                             Under                       $100,000
                                                                                                7 – 10% 1.1%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            $100,000                    $249,000
                                                                                           Over 10% 0.7%                                                                                                                                                                                                      Senior Management                                                                                 20.3%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            $5 million –                $10 millio
                                                                                                                                                                               69.7%                                                                                                                                                                                                                                                                                                                                                        $9.9 million                $24.9 mi
                                                                                                                 0                    20                            40              60             80                100                120




                                                               No
        60            80       100             120




                                                                                                                                                                                                                                                                                                                               All Employees                                                                                                                                                       65.8%                                                                   Organ
10      2010 Nonprofit Compensation Survey



     Compensation
     Salary Comparisons                                                          conducted by GuideStar, based on 2007 data. National surveys
     The following tables (shown on page 11) provide comparative salary          report that the average nonprofit Executive Director/CEO makes
     data for key positions at nonprofits. A wide variety of factors influence   approximately $140,000; however most of these studies focus
     salaries, including organizational budget, staff size, professional         exclusively on mid-sized to large organizations. More than half of
     field, size and nature of programs, organizational revenue structure,       the participants in this survey have budgets of less than one million
     education and technical skills requirements, etc. The composition of        dollars and almost a third have budgets between one million and
     survey respondents should be kept in mind; for instance more than           five million dollars. More than a quarter of respondents pay their
     75 percent of respondent organizations are located in the large urban       Executive Directors between $50,000 and 75,000 annually, and half
     centers of Shelby County or Davidson County, Tennessee and more             pay their Executive Directors above this range.
     than half have been in existence for at least 25 years. Nonprofits
     in urban centers and those that have been in operation longer may           Average nonprofit executive salary data by field of operation and
     be likely to pay higher salaries than their more rural and younger          budget size is given for the Memphis, Nashville, and Chattanooga
     counterparts. The data presented here show the effects on salary of         metropolitan statistical areas. For organizations in most budget size
     two key contributing factors, organizational budget size and staff size.    and field categories, executive salaries in Memphis and Nashville-area
     Trends are apparent for executive salaries, with mid-level and non-         organizations are at least as high as national averages, although this
     managerial positions likely less affected by budget size and staff size     tends to be less true with the largest organizations. This is likely due to
     and more affected by other factors such as program type and size and        the fact that neither region has a large number of very large nonprofits
     technical skills requirements.                                              or those with a national scope and/or service area. Chattanooga-area
                                                                                 salaries tend to be lower than national averages in almost every field
     Salary and budget size. Survey data shows strong positive correlation       and budget category.
     between executive salaries and organizational budget size. For
     instance, among organizations with annual budgets of less than
     $250,000, 64 percent of Executive Directors are paid $49,000 or
     less. Thirty-one percent are paid between $50,000 and $100,000,             Overall Median Compensation for 20 Largest MSAs (2007)
     and slightly more than five percent are paid more than $100,000.
     Of organizations in the $250,000 to $5 million range, more than a            Metropolitan Statistical Area                                  Median Salary
     quarter of Executive Directors are paid more than $100,000, and 61           Washington, DC-MD-VA-WV                                            $112,044
     percent are paid between $50,000 and $100,000. Organizations with            New York, NY                                                       $104,803
     budgets of more than $5 million pay their Executive Directors at least
                                                                                  Boston, MA-NH                                                      $92,785
     $76,000 annually, with 78 percent paying Executive Directors at least
                                                                                  Baltimore, MD                                                      $91,713
     $100,000 a year. Forty-six percent of these larger organizations pay
     their Executive Directors at least $150,000 a year.                          Chicago, IL                                                        $90,233
                                                                                  Philadelphia, PA-NJ                                                $90,009
     Salary and staff size. Executive salaries were also found to be              Los Angeles-Long Beach, CA                                         $90,000
     somewhat correlated with staff size, especially in organizations with        San Diego, CA                                                      $87,904
     salaries above $76,000 and staff size of 100 or below. For instance,         Detroit, MI                                                        $87,709
     nine percent of organizations with fewer than ten staff members pay
                                                                                  San Francisco, CA                                                  $86,063
     their Executive Directors between $101,000 and $150,000, while 20
                                                                                  Minneapolis-St. Paul, MN-WI                                        $81,798
     percent of those with ten to 25 staff members, 38 percent of those
     with 26 to 50 staff members, and 50 percent of those with 51 to              Miami, FL                                                          $81,612
     100 staff members pay their Executive Directors salaries within this         Dallas, TX                                                         $80,899
     range. A similar pattern was found for Chief Financial Officer (CFO)         Phoenix-Mesa, AZ                                                   $80,769
     salaries in this range, although it is also notable that having a CFO        Tampa-St. Petersburg-Clearwater, FL                                $80,400
     position is directly correlated to staff size, with larger organizations     St. Louis, MO-IL                                                   $80,000
     much more likely to have a CFO. Little correlation was found
                                                                                  Atlanta, GA                                                        $79,993
     between staff size and salaries of other key positions. One exception
                                                                                  Seattle-Bellevue-Everett, WA                                       $79,870
     is for development director salaries in the $50,000 to $75,000 range,
     with larger organizations far more likely to pay in this range than          Riverside-San Bernardino, CA                                       $78,550
     smaller organizations. However, 62 percent of organizations with             Houston, TX                                                        $78,320
     fewer than ten staff members and 41 percent of those with 10 to 25
                                                                                                        Source: 2009 GuideStar Compensation Report
     staff members reported not having a development director position
     at all.

     National comparisons. National comparative salary data (shown on
     page 12) is drawn from the 2009 nonprofit compensation research
                                                                                                                        2010 Nonprofit Compensation Survey                                                 11


 Chief Executive Of cer/Executive Director
 Chief Executive Of cer/Executive Director
Chief Executive Of cer/Executive Director                             Chief Financial Of cer/Finance Director
                                                                       Chief Financial Of cer/Finance Director
                                                                       Chief Financial Of cer/Finance Director                                    Accounting Manager/Controller
                                                                                                                                                  Accounting Manager/Controller
                                                                                                                                                 Accounting Manager/Controller
 Chief Executive Of cer/Executive Director
 Chief Executive Of cer/Executive Director
Chief Executive Of cer/Executive Director                             Chief Financial Of cer/Finance Director
                                                                       Chief Financial Of cer/Finance Director
                                                                       Chief Financial Of cer/Finance Director                                    Accounting Manager/Controller
                                                                                                                                                  Accounting Manager/Controller
                                                                                                                                                 Accounting Manager/Controller
Compensation
 Chief Executive Of cer/Executive Director
 Chief Executive Of cer/Executive Director
Chief Executive Of cer/Executive Director                             Chief Financial Of cer/Finance Director
                                                                       Chief Financial Of cer/Finance Director
                                                                       Chief Financial Of cer/Finance Director                                    Accounting Manager/Controller
                                                                                                                                                  Accounting Manager/Controller
                                                                                                                                                Accounting Manager/Controller
ChiefUnder$30K
 ChiefUnder$30K Of cer/Executive Director
 ChiefExecutive Of cer/Executive Director
       Executive Of cer/Executive Director
        Executive
     Under $30K                                                        Chief Financial Of cer/Finance Director
                                                                       Chief Financial Of cer/Finance Director
                                                                      Chief Financial Of cer/Finance Director
                                                                          Under $30K
                                                                         Under $30K
                                                                           Under $30K                                                            Accounting Manager/Controller
                                                                                                                                                  Accounting Manager/Controller
                                                                                                                                                  Accounting Manager/Controller
                                                                                                                                                 Under $30K
                                                                                                                                                 Under $30K
                                                                                                                                                Under $30K
    Under $30K Officer/Executive Director
      Under $30K
Chief Under$30K
      Executive                                                           Under $30K
                                                                         Under $30K
                                                                     ChiefUnder$30K Officer/Finance Director
                                                                           Financial                                                           Under $30K
                                                                                                                                                Under $30K
                                                                                                                                                Under $30K
                                                                                                                                            Accounting Manager/Controller
       $30K –$49K
        $30K $49K
      $30K ––$49K                                                          $30K ––$49K
                                                                            $30K –$49K
                                                                             $30K $49K                                                           $30K –$49K
                                                                                                                                                  $30K $49K
                                                                                                                                                $30K ––$49K
        Under $30K
          Under $30K
       Under $30K                                                           Under $30K
                                                                             Under $30K
                                                                               Under $30K                                                         Under $30K
                                                                                                                                                    Under $30K
                                                                                                                                                 Under $30K
       $30K – $49K
        $30K $49K
      $30K ––$49K                                                          $30K ––$49K
                                                                            $30K – $49K
                                                                             $30K $49K                                                           $30K – $49K
                                                                                                                                                  $30K $49K
                                                                                                                                                $30K ––$49K
        $50K $30K
         Under$75K
          Under$30K
        Under–$75K
      $50K –– $30K
       $50K $75K                                                               Under$30K
                                                                              Under$75K
                                                                             $50K $30K
                                                                           $50K –– $30K
                                                                             Under–$75K
                                                                            $50K $75K                                                               Under$30K
                                                                                                                                                  $50K $30K
                                                                                                                                                $50K –– $30K
                                                                                                                                                  Under–$75K
                                                                                                                                                   Under$75K
                                                                                                                                                 $50K $75K
       $30K –$49K
        $30K $49K
     $30K ––$49K                                                          $30K ––$49K
                                                                            $30K –$49K
                                                                             $30K $49K                                                           $30K –$49K
                                                                                                                                                  $30K $49K
                                                                                                                                               $30K ––$49K
       $50K – $75K
        $50K $75K
      $50K ––$75K                                                          $50K ––$75K
                                                                            $50K – $75K
                                                                             $50K $75K                                                           $50K – $75K
                                                                                                                                                  $50K $75K
                                                                                                                                                $50K ––$75K
      $30K –$100K
       $30K $49K
        $30K $49K
      $76K ––$49K
     $76K –$100K
    $76K ––$100K                                                           $76K ––$49K
                                                                            $30K $49K
                                                                           $30K –$100K
                                                                             $30K $49K
                                                                         $76K ––$100K
                                                                          $76K –$100K                                                           $76K ––$49K
                                                                                                                                                  $30K $49K
                                                                                                                                                $30K –$100K
                                                                                                                                                 $30K $49K
                                                                                                                                               $76K –$100K
                                                                                                                                              $76K ––$100K
       $50K –$75K
        $50K $75K
     $50K ––$75K                                                          $50K ––$75K
                                                                            $50K –$75K
                                                                             $50K $75K                                                           $50K –$75K
                                                                                                                                                  $50K $75K
                                                                                                                                               $50K ––$75K
     $76K – $100K
      $76K $100K
    $76K ––$100K                                                         $76K ––$100K
                                                                          $76K – $100K
                                                                           $76K $100K                                                          $76K – $100K
                                                                                                                                                $76K $100K
                                                                                                                                              $76K ––$100K
        $50K–$150K
       $50K–$150K
  $101K – ––$75K
      $50K–$150K
   $101K $75K
    $101K       $75K                                                   $101K – ––$75K
                                                                             $50K–$150K
                                                                            $50K–$150K
                                                                        $101K $75K
                                                                           $50K–$150K
                                                                         $101K       $75K                                                   $101K – ––$75K
                                                                                                                                                  $50K–$150K
                                                                                                                                                $50K–$150K
                                                                                                                                             $101K $75K   $75K
                                                                                                                                                 $50K–$150K
                                                                                                                                              $101K
     $76K –$100K
      $76K $100K
   $76K ––$100K                                                         $76K ––$100K
                                                                          $76K –$100K
                                                                           $76K $100K                                                          $76K –$100K
                                                                                                                                                $76K $100K
                                                                                                                                             $76K ––$100K
    $101K – $150K
    $101K $150K
  $101K ––$150K                                                        $101K ––$150K
                                                                         $101K – $150K
                                                                         $101K $150K                                                          $101K – $150K
                                                                                                                                              $101K $150K
                                                                                                                                            $101K ––$150K
     $76K –$150K
      $76K $100K
       Over $100K
         Over $100K
    $76K ––$150K
         Over $150K                                                         Over $100K
                                                                          $76K –$150K
                                                                              Over $100K
                                                                         $76K ––$150K
                                                                           $76K $100K
                                                                              Over $150K                                                      $76K ––$150K
                                                                                                                                                   Over $100K
                                                                                                                                                $76K $100K
                                                                                                                                                 Over $100K
                                                                                                                                               $76K –$150K
                                                                                                                                                   Over $150K
   $101K –$150K
     $101K $150K
  $101K ––$150K                                                        $101K ––$150K
                                                                        $101K –$150K
                                                                          $101K $150K                                                        $101K –$150K
                                                                                                                                               $101K $150K
                                                                                                                                            $101K ––$150K
          Over $150K
         Over $150K 0 10 20 30 40 50 60 70 80
       Over $150K00 10 20 30 40 50 60 70 80
                        10 20 30 40 50 60 70 80                             Over $150K00 55 10 15 20 25 30 35 40
                                                                              Over $150K 0 5 10 15 20 25 30 35 40
                                                                               Over $150K        10 15 20 25 30 35 40                            Over $150K00 55 10 15 20 25 30 35 40
                                                                                                                                                   Over $150K 0 5 10 15 20 25 30 35 40
                                                                                                                                                    Over $150K        10 15 20 25 30 35 40
   $101K –$150K
    $101K $150K
   $101K ––$150K                                                        $101K ––$150K
                                                                        $101K –$150K
                                                                         $101K $150K                                                          $101K $150K
                                                                                                                                             $101K ––$150K
                                                                                                                                             $101K –$150K
          Over $150K         20 30 respondents
                            number 40 50 60
                            20 30 respondents
       Over $150K 00 10 number ofof40 50 60 70 80
        Over $150K 0 10 20 30 ofrespondents 70 80
                        10 number 40 50 60 70 80                            Over $150K 00 55 10numberofrespondents 35 40
                                                                             Over $150K 0 5 number ofofrespondents 35 40
                                                                               Over $150K       10 15 20 respondents 35 40
                                                                                                      15
                                                                                                 10 15 20 25 30
                                                                                                 number 20 25 30 25 30                            Over $150K 0 5 number ofrespondents 35 40
                                                                                                                                                 Over $150K 00 55 10 15 ofof20 25 30 35 40
                                                                                                                                                    Over $150K       10 15 20 25 30
                                                                                                                                                                     number 20respondents 35 40
                                                                                                                                                                                     25 30
                                                                                                                                                                      10 15 respondents
                                                                                                                                                                      number
        Over $150K 00 1010 number30ofrespondents 7070 8080
          Over $150K 10 2020 30 ofof respondents 70 80
         Over $150K0        20 30 40 50 60
                            number 4040 5050 6060
                            number respondents                               Over $150K 00 555 1010 1515ofof respondents 3535 4040
                                                                              Over $150K0
                                                                               Over $150K        number 20respondents
                                                                                                10 15 ofrespondents
                                                                                                number 2020 2525 3030 35 40
                                                                                                  number        25 30                                        0
                                                                                                                                                  Over $150K 00 555 10number ofrespondents 3535 4040
                                                                                                                                                    Over $150K
                                                                                                                                                   Over $150K        10 1515 of respondents
                                                                                                                                                                    number of2020 2525 3030 35 40
                                                                                                                                                                     number 20 25 30
                                                                                                                                                                      10 15      respondents
                          20
                      10 number 40 50 60 70 80
                         20 30 40 50 60
                  00 10 number30ofrespondents60 70 80
                  0 10 20 30of ofrespondents 70 80
                          number 40 50
                                    respondents                                         00 55 10numberofrespondents 35 40
                                                                                        0 5 number of20 respondents 35 40
                                                                                                             25 30
                                                                                                   15
                                                                                               number 20 25 30
                                                                                               10 15 20 25 30
                                                                                              10 15 ofrespondents 35 40                                      0 5 10 15 ofrespondents 35 40
                                                                                                                                                             00 55 number of ofrespondents 35 40
                                                                                                                                                                     10 15 20 25 30
                                                                                                                                                                    10 15 20respondents 35 40
                                                                                                                                                                    number 20 25 30
                                                                                                                                                                     number         25 30
        Program Director(s)(average)
        Program Director(s) (average)
       Program Director(s)respondents
                    number       (average)
                   number ofofrespondents
                   number ofrespondents                                         Development Director
                                                                                 Development Director
                                                                                Development Director
                                                                                          number respondents
                                                                                         number ofrespondents
                                                                                        number ofofrespondents                                           Events number ofofrespondents
                                                                                                                                                        Events Coordinator
                                                                                                                                                         Events Coordinator
                                                                                                                                                                 Coordinator
                                                                                                                                                                 number respondents
                                                                                                                                                                number of respondents
        Program Director(s) (average)
        Program Director(s) (average)
       Program Director(s) (average)                                            Development Director
                                                                                 Development Director
                                                                                 Development Director                                                    Events Coordinator
                                                                                                                                                         Events Coordinator
                                                                                                                                                        Events Coordinator
        Program Director(s) (average)
        Program Director(s) (average)
       Program Director(s) (average)                                           Development Director
                                                                                Development Director
                                                                                 Development Director                                                    Events Coordinator
                                                                                                                                                          Events Coordinator
                                                                                                                                                        Events Coordinator
        Program Director(s) (average)
        Program Director(s) (average)
       Program Director(s) (average)
     Under $30K
     Under $30K
    Under $30K
Program Director(s) (average)
                                                                                Development Director
                                                                                Development Director
                                                                                 Development Director
                                                                         Under $30K
                                                                        Under $30K
                                                                         Under $30K
                                                                     Development Director
                                                                                                                                               Under $30KEvents Coordinator
                                                                                                                                                        Events Coordinator
                                                                                                                                                          Events Coordinator
                                                                                                                                                Under $30K
                                                                                                                                                Under $30K
                                                                                                                                            Events Coordinator
         Under $30K
          Under $30K
       Under $30K                                                           Under $30K
                                                                              Under $30K
                                                                               Under $30K                                                          Under $30K
                                                                                                                                                    Under $30K
                                                                                                                                                 Under $30K
       $30K –$49K
        $30K $49K
      $30K ––$49K                                                          $30K ––$49K
                                                                            $30K –$49K
                                                                             $30K $49K                                                           $30K –$49K
                                                                                                                                                  $30K $49K
                                                                                                                                                $30K ––$49K
       Under $30K
          Under $30K
        Under $30K                                                           Under $30K
                                                                               Under $30K
                                                                            Under $30K                                                              Under $30K
                                                                                                                                                  Under $30K
                                                                                                                                                 Under $30K
       $30K – $49K
        $30K $49K
      $30K ––$49K                                                          $30K ––$49K
                                                                            $30K – $49K
                                                                             $30K $49K                                                           $30K – $49K
                                                                                                                                                  $30K $49K
                                                                                                                                                $30K ––$49K
        $50K $30K
        Under–$75K
         Under$75K
          Under$30K
      $50K –– $30K
       $50K $75K                                                             Under–$75K
                                                                              Under$75K
                                                                               Under$30K
                                                                           $50K –– $30K
                                                                             $50K $30K
                                                                            $50K $75K                                                              Under$75K
                                                                                                                                                    Under$30K
                                                                                                                                                $50K –– $30K
                                                                                                                                                  Under–$75K
                                                                                                                                                  $50K $30K
                                                                                                                                                 $50K $75K
     $30K ––$49K
        $30K $49K
       $30K –$49K                                                         $30K ––$49K
                                                                            $30K –$49K
                                                                             $30K $49K                                                           $30K –$49K
                                                                                                                                                  $30K $49K
                                                                                                                                               $30K ––$49K
       $50K – $75K
        $50K $75K
      $50K ––$75K                                                          $50K ––$75K
                                                                            $50K – $75K
                                                                             $50K $75K                                                           $50K – $75K
                                                                                                                                                  $50K $75K
                                                                                                                                                $50K ––$75K
      $30K –$100K
       $30K $49K
        $30K $49K
      $76K ––$49K
     $76K –$100K
    $76K ––$100K                                                             $30K $49K
                                                                            $30K $49K
                                                                           $76K ––$49K
                                                                           $30K –$100K
                                                                         $76K ––$100K
                                                                          $76K –$100K                                                            $30K $49K
                                                                                                                                                $30K –$100K
                                                                                                                                                $76K ––$49K
                                                                                                                                                  $30K $49K
                                                                                                                                               $76K –$100K
                                                                                                                                              $76K ––$100K
     $50K ––$75K
        $50K $75K
       $50K –$75K                                                         $50K ––$75K
                                                                            $50K –$75K
                                                                             $50K $75K                                                           $50K –$75K
                                                                                                                                                  $50K $75K
                                                                                                                                               $50K ––$75K
     $76K – $100K
      $76K $100K
    $76K ––$100K                                                         $76K ––$100K
                                                                          $76K – $100K
                                                                           $76K $100K                                                          $76K – $100K
                                                                                                                                                $76K $100K
                                                                                                                                              $76K ––$100K
   $101K $75K
      $50K–$150K
       $50K–$150K
        $50K–$150K
  $101K – ––$75K
    $101K       $75K                                                       $50K–$150K
                                                                            $50K–$150K
                                                                             $50K–$150K
                                                                       $101K – ––$75K
                                                                        $101K $75K   $75K
                                                                         $101K                                                                   $50K–$150K
                                                                                                                                                  $50K–$150K
                                                                                                                                                $50K–$150K
                                                                                                                                            $101K – ––$75K
                                                                                                                                             $101K $75K
                                                                                                                                              $101K       $75K
   $76K ––$100K
      $76K $100K
     $76K –$100K                                                        $76K ––$100K
                                                                          $76K –$100K
                                                                           $76K $100K                                                          $76K –$100K
                                                                                                                                                $76K $100K
                                                                                                                                             $76K ––$100K
    $101K – $150K
    $101K $150K
  $101K ––$150K                                                        $101K ––$150K
                                                                         $101K – $150K
                                                                         $101K $150K                                                          $101K – $150K
                                                                                                                                              $101K $150K
                                                                                                                                            $101K ––$150K
     $76K –$150K
      $76K $100K
       Over $100K
         Over $100K
    $76K ––$150K
         Over $150K                                                        $76K $100K
                                                                            Over $100K
                                                                              Over $100K
                                                                         $76K ––$150K
                                                                          $76K –$150K
                                                                              Over $150K                                                         Over $100K
                                                                                                                                                   Over $100K
                                                                                                                                              $76K ––$150K
                                                                                                                                                $76K $100K
                                                                                                                                               $76K –$150K
                                                                                                                                                   Over $150K
  $101K ––$150K
     $101K $150K
   $101K –$150K                                                        $101K ––$150K
                                                                        $101K –$150K
                                                                          $101K $150K                                                        $101K –$150K
                                                                                                                                               $101K $150K
                                                                                                                                            $101K ––$150K
         Over $150K 0
       Over $150K00
          Over $150K       2020 40
                            20     40
                                    40 60    60 80
                                            60     80
                                                    80     100
                                                          100
                                                         100                  Over $150K 0
                                                                            Over $150K00
                                                                               Over $150K     10
                                                                                               10
                                                                                                10 20  20
                                                                                                        20 30  30
                                                                                                                30 40  40
                                                                                                                      40      50
                                                                                                                             5050                Over $150K00
                                                                                                                                                   Over $150K 0
                                                                                                                                                    Over $150K       10 20
                                                                                                                                                                    10              30 40 50
                                                                                                                                                                             20 30 40
                                                                                                                                                                      10 20 30                   50 60
                                                                                                                                                                                           40 50 60  60
   $101K –$150K
    $101K $150K
   $101K ––$150K                                                        $101K ––$150K
                                                                        $101K –$150K
                                                                         $101K $150K                                                         $101K –$150K
                                                                                                                                              $101K $150K
                                                                                                                                             $101K ––$150K
        Over $150K 0
       Over $150K 00
          Over $150K         20 40 of respondents80
                           20 number40 respondents80
                             number40       60
                                           6060
                            20numberof respondents80
                                    of                    100
                                                         100
                                                           100               Over $150K 0
                                                                            Over $150K 00
                                                                               Over $150K       10 number respondents
                                                                                               10number ofrespondents40
                                                                                              10 number ofofrespondents
                                                                                                      20
                                                                                                       20
                                                                                                        20 30   30
                                                                                                                30 40  40     50
                                                                                                                               50
                                                                                                                             50                   Over $150K 0
                                                                                                                                                 Over $150K 00
                                                                                                                                                    Over $150K        10 number ofrespondents 50
                                                                                                                                                                      10 number 30respondents50 60
                                                                                                                                                                           2020
                                                                                                                                                                             20 30
                                                                                                                                                                    10 number ofof30 40   40
                                                                                                                                                                                           40
                                                                                                                                                                                    respondents 50 6060
      Over $150K 00
      Over $150K0
       Over $150K          2020 4040respondents 80
                              numberof
                             number40 of respondents
                            20number of respondents 80
                                            60
                                           6060 80        100
                                                           100
                                                         100                  Over $150K 00
                                                                                        0
                                                                              Over $150K
                                                                               Over $150K        number20 respondents
                                                                                               10 number ofrespondents40
                                                                                              1010numberofof respondents
                                                                                                       20
                                                                                                      20      3030 4040
                                                                                                               30             50
                                                                                                                             5050               Over $150K 00
                                                                                                                                                Over $150K0
                                                                                                                                                 Over $150K         1010 numberof3030 4040 5050 6060
                                                                                                                                                                     10number ofrespondents 50
                                                                                                                                                                                     respondents
                                                                                                                                                                          number of respondents
                                                                                                                                                                           2020 30
                                                                                                                                                                            20            40        60
                            20numberofrespondents 80
                            number40 respondents80
                           20numberof ofrespondents80
                             20   4040     6060
                                            60            100
                                                         100
                                                         100                                  number20 ofrespondents
                                                                                             10 numberofrespondents 40
                                                                                               numberof respondents                                        0
                                                                                                                                                           00        10 number of ofrespondents50
                                                                                                                                                                     10 number ofrespondents 50 60
                                                                                                                                                                      10 number 30respondents 50 60
                 0
                 00
                        Grant Writer
                        Grant Writerrespondents
                         Grant Writer                                            Director of10 20 30 40
                                                                                Director of 10 20 30 40
                                                                                         0
                                                                                         00
                                                                                Director ofCommunications/
                                                                                             Communications/
                                                                                             Communications/ 30               50
                                                                                                                               50
                                                                                                                              50
                                                                                                                                                 Case Manager/Social Worker
                                                                                                                                                  Case Manager/Social Worker
                                                                                                                                                                            20
                                                                                                                                                                            20
                                                                                                                                                   Case Manager/Social Worker
                                                                                                                                                                                    30 40
                                                                                                                                                                             20 30 40      40        60
                              number ofrespondents
                               number
                             number ofofrespondents                                            number ofofrespondents
                                                                                               number ofrespondents
                                                                                                number respondents                                             number ofrespondents
                                                                                                                                                                number respondents
                                                                                                                                                              number ofofrespondents
                         Grant Writer
                         Grant Writer
                        Grant Writer
                         Organization                                       Director of Communications/
                                                                           Director of Communications/
                                                                             Director of Communications/
                                                                                      Public Relations
                                                                                     Public Relations
                                                                                    Public Relations                                               Case Manager/Social Worker
                                                                                                                                                  Case Manager/Social Worker
                                                                                                                                                 Case Manager/Social Worker
                          Budget Size
                        Grant Writer
                         Grant Writer
                         Grant Writer                                      DirectorPublic Relations
                                                                                        of Relations
                                                                                     PublicRelations
                                                                                    PublicCommunications/
                                                                             Directorof Communications/
                                                                            Directorof Communications/
Grant Writer                                                                         Public Relations
                                                                                    Public Relations
                                                                                      Public Relations
                                                                     Director of Communications/Public Relations
                                                                             Director of Communications/
                                                                            Director of Communications/
                                                                            Director of Communications/
                                                                                                                                                  Case Manager/Social Worker
                                                                                                                                                  Manager/Social WorkerWorker
                                                                                                                                            Case Case Manager/Social Worker
                                                                                                                                                   Case Manager/Social
         Under $30K
         Under $30K
       Under $30K        Grant Writer
                         Grant Writer
                        Grant Writer
                           Under                                          Under $30K
                                                                         Under $30K
                                                                          Under $30K                                                           Under $30KManager/Social Worker
                                                                                                                                                Under $30KManager/Social Worker
                                                                                                                                                  Case Manager/Social Worker
                                                                                                                                                  Case
                                                                                                                                                   Case
                                                                                                                                                Under $30K
                            $100,000                                                  Public Relations
                                                                                     Public Relations
                                                                                     Public Relations
       Under $30K
          Under $30K
         Under $30K                                                           Under $30K
                                                                               Under $30K
                                                                            Under $30K                                                             Under $30K
                                                                                                                                                 Under $30K
                                                                                                                                                    Under $30K
       $30K –$49K
        $30K $49K
      $30K ––$49K           $100,000 –                                     $30K ––$49K
                                                                             $30K $49K
                                                                            $30K –$49K                                                            $30K $49K
                                                                                                                                                 $30K –$49K
                                                                                                                                                $30K ––$49K
        Under $30K
          Under $30K
       Under $30K                                                           Under $30K
                                                                             Under $30K
                                                                               Under $30K                                                         Under $30K
                                                                                                                                                    Under $30K
                                                                                                                                                 Under $30K
      $30K ––$49K
        $30K $49K
       $30K – $49K          $249,000                                       $30K ––$49K
                                                                            $30K – $49K
                                                                             $30K $49K                                                           $30K – $49K
                                                                                                                                                $30K ––$49K
                                                                                                                                                  $30K $49K
        $50K $30K
        Under–$75K
         Under$75K
          Under$30K
      $50K –– $30K
       $50K $75K                                                             Under–$75K
                                                                              Under$75K
                                                                               Under$30K
                                                                           $50K –– $30K
                                                                             $50K $30K
                                                                            $50K $75K                                                              Under$75K
                                                                                                                                                    Under$30K
                                                                                                                                                $50K –– $30K
                                                                                                                                                  Under–$75K
                                                                                                                                                  $50K $30K
                                                                                                                                                 $50K $75K
       $30K –$49K
        $30K $49K
     $30K ––$49K                                                          $30K ––$49K
                                                                            $30K –$49K
                                                                             $30K $49K                                                           $30K –$49K
                                                                                                                                                  $30K $49K
                                                                                                                                               $30K ––$49K
      $50K ––$75K
       $50K – $75K
        $50K $75K           $250,000 –                                     $50K ––$75K
                                                                            $50K – $75K
                                                                             $50K $75K                                                           $50K – $75K
                                                                                                                                                $50K ––$75K
                                                                                                                                                  $50K $75K
      $30K –$100K
       $30K $49K
        $30K $49K
      $76K ––$49K
     $76K –$100K
    $76K ––$100K            $999,000                                        $30K $49K
                                                                           $76K ––$49K
                                                                           $30K –$100K
                                                                             $30K $49K
                                                                         $76K ––$100K
                                                                          $76K –$100K                                                            $30K $49K
                                                                                                                                                $30K –$100K
                                                                                                                                                $76K ––$49K
                                                                                                                                                  $30K $49K
                                                                                                                                               $76K –$100K
                                                                                                                                              $76K ––$100K
       $50K –$75K
        $50K $75K
     $50K ––$75K                                                          $50K ––$75K
                                                                            $50K –$75K
                                                                             $50K $75K                                                           $50K –$75K
                                                                                                                                                  $50K $75K
                                                                                                                                               $50K ––$75K
    $76K ––$100K
      $76K $100K
     $76K – $100K                                                        $76K ––$100K
                                                                          $76K – $100K
                                                                           $76K $100K                                                          $76K – $100K
                                                                                                                                              $76K ––$100K
                                                                                                                                                $76K $100K
  $101K – ––$75K
   $101K $75K
      $50K–$150K
       $50K–$150K
        $50K–$150K
    $101K       $75K        $1 million –                                   $50K–$150K
                                                                            $50K–$150K
                                                                             $50K–$150K
                                                                       $101K – ––$75K
                                                                        $101K $75K   $75K
                                                                         $101K                                                                   $50K–$150K
                                                                                                                                                  $50K–$150K
                                                                                                                                                $50K–$150K
                                                                                                                                            $101K – ––$75K
                                                                                                                                             $101K $75K
                                                                                                                                              $101K       $75K
     $76K –$100K
      $76K $100K
   $76K ––$100K             $4.9 million                                $76K ––$100K
                                                                           $76K $100K
                                                                          $76K –$100K                                                           $76K $100K
                                                                                                                                               $76K –$100K
                                                                                                                                             $76K ––$100K
  $101K ––$150K
    $101K $150K
    $101K – $150K                                                      $101K ––$150K
                                                                         $101K – $150K
                                                                         $101K $150K                                                          $101K – $150K
                                                                                                                                            $101K ––$150K
                                                                                                                                              $101K $150K
     $76K –$150K
      $76K $100K
       Over $100K
         Over $100K
    $76K ––$150K
         Over $150K                                                        $76K $100K
                                                                            Over $100K
                                                                              Over $100K
                                                                         $76K ––$150K
                                                                          $76K –$150K
                                                                              Over $150K                                                         Over $100K
                                                                                                                                                   Over $100K
                                                                                                                                              $76K ––$150K
                                                                                                                                                $76K $100K
                                                                                                                                               $76K –$150K
                                                                                                                                                   Over $150K
  $101K ––$150K
   $101K –$150K
     $101K $150K      $5 million –                                     $101K ––$150K
                                                                        $101K –$150K
                                                                          $101K $150K                                                        $101K –$150K 0
                                                                                                                                               $101K $150K
                                                                                                                                            $101K ––$150K 00
         Over $150K 0
       Over $150K00
          Over $150K  5
                    55 10    10 15 20
                            10
                      $9.9 million15       20 25 30
                                                 25 30
                                    15 20 25         30                       Over $150K 0 5 10 15 20 25 30 35 40
                                                                            Over $150K00 55 10 15 20 25 30 35 40
                                                                               Over $150K        10 15 20 25 30 35 40                            Over $150K
                                                                                                                                                   Over $150K
                                                                                                                                                    Over $150K       10 20 30 40 50 60 70 80
                                                                                                                                                                    10 20 30 40 50 60 70 80
                                                                                                                                                                   10 20 30 40 50 60 70 80
   $101K –$150K
    $101K $150K
   $101K ––$150K                                                        $101K ––$150K
                                                                        $101K –$150K
                                                                         $101K $150K                                                         $101K –$150K0 0
                                                                                                                                              $101K $150K
                                                                                                                                             $101K ––$150K 0
       Over $150K 00
        Over $150K 0
          Over $150K55number ofof15 20
                             10 respondents 25 30
                      5 number ofrespondents 25
                         number 15
                           10
                            10       respondents 25 30
                                    15 20  20        30                     Over $150K 00 55 10numberofrespondents 35 40
                                                                             Over $150K 0 5 number ofofrespondents 35 40
                                                                                                 number 20 25 30
                                                                               Over $150K       10 15 20 respondents 35 40
                                                                                                 10 15 20 25 30
                                                                                                      15        25 30                            Over $150K
                                                                                                                                                  Over $150K
                                                                                                                                                    Over $150K       10 number 40respondents 70 80
                                                                                                                                                                   10 20 30 ofof40 50 60 70 80
                                                                                                                                                                    10 number ofrespondents 70 80
                                                                                                                                                                          20 30 respondents
                                                                                                                                                                          number
                                                                                                                                                                         20 30 40 50 60  50 60
                        number of– respondents
                      $10 millionof respondents
                         number 15
                       number of respondents 25                                                 number ofof respondents 35 40                                000
      Over $150K 00 555 1010 1515 2020 2525 3030
      Over $150K0
       Over $150K     $24.910million      20        30                         Over $150K
                                                                              Over $150K0         number
                                                                                                10 15 ofrespondents
                                                                                                 number 20respondents
                                                                             Over $150K 00 555 1010 1515 2020 2525 3030 3535 4040
                                                                                                               25 30                               Over $150K
                                                                                                                                                    Over $150K
                                                                                                                                                  Over $150K        10 number of4040 5050 6060 70 80
                                                                                                                                                                         20 3030 of respondents
                                                                                                                                                                         number 40 50 60
                                                                                                                                                                   1010 20number ofrespondents 7070 8080
                                                                                                                                                                          20 30      respondents
                 0
                 00      number 15
                     55 numberof ofrespondents 25
                     5number ofrespondents 25 30
                            10
                             10 15 20
                           10        respondents 25 30
                                     15 20 20        30                                  0 5 number of20 respondents 35 40
                                                                                         00 55 10numberofrespondents 35 40
                                                                                                10 15 ofrespondents 35 40
                                                                                                 number 20 25 30
                                                                                                 10 15 20 25 30
                                                                                                      15        25 30                                         00
                                                                                                                                                              0    10 number of ofrespondents 70 80
                                                                                                                                                                    10 20 30 40respondents 70 80
                                                                                                                                                                        number
                                                                                                                                                                   10 20 30 ofrespondents 70 80
                                                                                                                                                                       number 40 50 60
                                                                                                                                                                        20 30 40 50 60 50 60
              VolunteerCoordinator
              Volunteer Coordinator
                           Coordinator
             Volunteernumberofofrespondents
                      $25 million –respondents
                       number of respondents
                         number                                               Information Services/IT Manager
                                                                            Information Services/IT Manager
                                                                             Information Services/IT Manager
                                                                                                  number respondents
                                                                                                number ofofrespondents
                                                                                                 number ofrespondents                                            Executive Assistant
                                                                                                                                             Administrative ornumberof respondents
                                                                                                                                            Administrative ornumber ofofrespondents
                                                                                                                                              Administrative orExecutive Assistant
                                                                                                                                                                 Executive Assistant
                                                                                                                                                               number respondents
              Volunteer Coordinator
              Volunteer Coordinator
             Volunteer Coordinator
                      $100 million                                        Information Services/IT Manager
                                                                             Information Services/IT Manager
                                                                            Information Services/IT Manager                                   Administrative or Executive Assistant
                                                                                                                                             Administrative or Executive Assistant
                                                                                                                                            Administrative or Executive Assistant
Volunteer Coordinator                                                Information Services/IT Manager                                        Administrative or Executive Assistant
              Volunteer Coordinator
               Volunteer Coordinator
             Volunteer Coordinator
                     Over                                                 Information Services/IT Manager
                                                                             Information Services/IT Manager
                                                                           Information Services/IT Manager                                    Administrative or Executive Assistant
                                                                                                                                             Administrative or Executive Assistant
                                                                                                                                            Administrative or Executive Assistant
              Volunteer Coordinator
               Volunteer Coordinator
              Volunteer Coordinator
       Under $30K
       Under $30K
      Under $30K     $100 million                                          Information Services/IT Manager
                                                                             Information Services/IT Manager
                                                                            Information Services/IT Manager
                                                                           Under $30K
                                                                             Under $30K
                                                                            Under $30K                                                       Administrative or Executive Assistant
                                                                                                                                              Administrative or Executive Assistant
                                                                                                                                             Administrative or Executive Assistant
                                                                                                                                                Under $30K
                                                                                                                                               Under $30K
                                                                                                                                                Under $30K
         Under $30K
          Under $30K
       Under $30K                                                           Under $30K
                                                                              Under $30K
                                                                               Under $30K                                                          Under $30K
                                                                                                                                                    Under $30K
                                                                                                                                                 Under $30K
       $30K –$49K
        $30K $49K
      $30K ––$49K                                                          $30K ––$49K
                                                                            $30K –$49K
                                                                             $30K $49K                                                           $30K –$49K
                                                                                                                                                $30K ––$49K
                                                                                                                                                  $30K $49K
        Under $30K
          Under $30K
       Under $30K                                                           Under $30K
                                                                             Under $30K
                                                                               Under $30K                                                         Under $30K
                                                                                                                                                    Under $30K
                                                                                                                                                 Under $30K
       $30K – $49K
        $30K $49K
      $30K ––$49K                                                          $30K ––$49K
                                                                            $30K – $49K
                                                                             $30K $49K                                                           $30K – $49K
                                                                                                                                                  $30K $49K
                                                                                                                                                $30K ––$49K
        $50K $30K
        Under–$75K
         Under$75K
          Under$30K
      $50K –– $30K
       $50K $75K                                                             Under–$75K
                                                                              Under$75K
                                                                               Under$30K
                                                                           $50K –– $30K
                                                                             $50K $30K
                                                                            $50K $75K                                                              Under$75K
                                                                                                                                                    Under$30K
                                                                                                                                                $50K –– $30K
                                                                                                                                                  Under–$75K
                                                                                                                                                  $50K $30K
                                                                                                                                                 $50K $75K
       $30K –$49K
        $30K $49K
     $30K ––$49K                                                          $30K ––$49K
                                                                            $30K –$49K
                                                                             $30K $49K                                                           $30K –$49K
                                                                                                                                                  $30K $49K
                                                                                                                                               $30K ––$49K
       $50K – $75K
        $50K $75K
      $50K ––$75K                                                          $50K ––$75K
                                                                            $50K – $75K
                                                                             $50K $75K                                                           $50K – $75K
                                                                                                                                                  $50K $75K
                                                                                                                                                $50K ––$75K
      $30K –$100K
       $30K $49K
        $30K $49K
      $76K ––$49K
     $76K –$100K
    $76K ––$100K                                                             $30K $49K
                                                                            $30K $49K
                                                                           $76K ––$49K
                                                                           $30K –$100K
                                                                         $76K ––$100K
                                                                          $76K –$100K                                                            $30K $49K
                                                                                                                                                $30K –$100K
                                                                                                                                                $76K ––$49K
                                                                                                                                                  $30K $49K
                                                                                                                                               $76K –$100K
                                                                                                                                              $76K ––$100K
       $50K –$75K
        $50K $75K
     $50K ––$75K                                                          $50K ––$75K
                                                                            $50K –$75K
                                                                             $50K $75K                                                           $50K –$75K
                                                                                                                                                  $50K $75K
                                                                                                                                               $50K ––$75K
     $76K – $100K
      $76K $100K
    $76K ––$100K                                                         $76K ––$100K
                                                                          $76K – $100K
                                                                           $76K $100K                                                          $76K – $100K
                                                                                                                                                $76K $100K
                                                                                                                                              $76K ––$100K
   $101K $75K
      $50K–$150K
       $50K–$150K
        $50K–$150K
  $101K – ––$75K
    $101K       $75K                                                       $50K–$150K
                                                                            $50K–$150K
                                                                             $50K–$150K
                                                                       $101K – ––$75K
                                                                        $101K $75K   $75K
                                                                         $101K                                                                   $50K–$150K
                                                                                                                                                  $50K–$150K
                                                                                                                                                $50K–$150K
                                                                                                                                            $101K – ––$75K
                                                                                                                                             $101K $75K
                                                                                                                                              $101K       $75K
     $76K –$100K
      $76K $100K
   $76K ––$100K                                                         $76K ––$100K
                                                                          $76K –$100K
                                                                           $76K $100K                                                          $76K –$100K
                                                                                                                                                $76K $100K
                                                                                                                                             $76K ––$100K
    $101K – $150K
    $101K $150K
  $101K ––$150K                                                        $101K ––$150K
                                                                         $101K – $150K
                                                                         $101K $150K                                                          $101K – $150K
                                                                                                                                              $101K $150K
                                                                                                                                            $101K ––$150K
     $76K –$150K
      $76K $100K
       Over $100K
         Over $100K
    $76K ––$150K
         Over $150K                                                        $76K $100K
                                                                            Over $100K
                                                                              Over $100K
                                                                         $76K ––$150K
                                                                          $76K –$150K
                                                                              Over $150K                                                         Over $100K
                                                                                                                                                   Over $100K
                                                                                                                                              $76K ––$150K
                                                                                                                                                $76K $100K
                                                                                                                                               $76K –$150K
                                                                                                                                                   Over $150K
   $101K –$150K
     $101K $150K
  $101K ––$150K                                                        $101K ––$150K
                                                                        $101K –$150K
                                                                          $101K $150K                                                        $101K –$150K 0
                                                                                                                                               $101K $150K
                                                                                                                                            $101K ––$150K 00
         Over $150K 0 5 10 15 20 25 30 35 40
       Over $150K00 55 10 15 20 25 30 35 40
          Over $150K        10 15 20 25 30 35 40                              Over $150K 0
                                                                            Over $150K00
                                                                               Over $150K      555    1010 15
                                                                                                       10       15
                                                                                                                 15 20  20
                                                                                                                       20     25
                                                                                                                             2525                Over $150K
                                                                                                                                                   Over $150K
                                                                                                                                                    Over $150K        20
                                                                                                                                                                     2020 40 40
                                                                                                                                                                              40 60   60 80
                                                                                                                                                                                     60      80
                                                                                                                                                                                            80     100
                                                                                                                                                                                                     100
                                                                                                                                                                                                    100
   $101K –$150K
    $101K $150K
   $101K ––$150K                                                        $101K ––$150K
                                                                        $101K –$150K
                                                                         $101K $150K                                                         $101K –$150K0 0
                                                                                                                                              $101K $150K
                                                                                                                                             $101K ––$150K 0
       Over $150K 00 55 number ofof20 25 30 35 40
        Over $150K 0 5 10 15 ofrespondents 35 40
          Over $150K       10 15 respondents
                            number 20 25 30
                            10 15 respondents
                           number 20 25 30 35 40                            Over $150K 00
                                                                             Over $150K 0
                                                                               Over $150K      55number ofofrespondents
                                                                                                 5number ofrespondents20
                                                                                                       10
                                                                                                      1010 15    15
                                                                                                                 15 20
                                                                                                   number respondents   20    25
                                                                                                                             2525                Over $150K
                                                                                                                                                  Over $150K
                                                                                                                                                    Over $150K                        60 80
                                                                                                                                                                                     60
                                                                                                                                                                     20number40ofrespondents 80
                                                                                                                                                                       20 40of respondents
                                                                                                                                                                      20number ofrespondents80
                                                                                                                                                                        number40 60                100
                                                                                                                                                                                                    100
                                                                                                                                                                                                     100
                                                                                                                                                             000
        Over $150K 00 555 number15ofrespondents 3535 4040
          Over $150K
         Over $150K0      1010 15 ofof respondents 35 40
                            number respondents
                           number 2020 2525 3030
                           10 15 20 25 30                                     Over $150K 00
                                                                              Over $150K
                                                                               Over $150K
                                                                                        0      555 numberofof respondents
                                                                                                   number respondents
                                                                                                 number10ofrespondents20
                                                                                                       10
                                                                                                      10       1515 2020
                                                                                                                15            25
                                                                                                                             2525                  Over $150K
                                                                                                                                                  Over $150K
                                                                                                                                                    Over $150K       2020 4040of respondents80
                                                                                                                                                                         number
                                                                                                                                                                       number of respondents
                                                                                                                                                                      20numberof respondents80
                                                                                                                                                                             40     6060 80
                                                                                                                                                                                     60             100
                                                                                                                                                                                                   100
                                                                                                                                                                                                     100
                  0 5 10 15of ofrespondents 35 40
                          number 20 25
                  00 55 number15ofrespondents30 35 40
                         number 20 25 30 35 40
                          10 15 20 25 30
                           10        respondents                                         0
                                                                                         00      55numberof ofrespondents
                                                                                                    number respondents
                                                                                                 5number10ofrespondents20
                                                                                                       10
                                                                                                       10        15
                                                                                                                1515   2020   25
                                                                                                                             2525                             0
                                                                                                                                                              00      20 numberofrespondents80
                                                                                                                                                                      20numberof ofrespondents80
                                                                                                                                                                       number40 respondents
                                                                                                                                                                       20      40
                                                                                                                                                                              40      60
                                                                                                                                                                                      60
                                                                                                                                                                                       60    80    100
                                                                                                                                                                                                    100
                                                                                                                                                                                                   100
                         number ofrespondents
                          number respondents
                         number ofofrespondents                                                    number ofofrespondents
                                                                                                   number ofrespondents
                                                                                                    number respondents                                                  number ofrespondents
                                                                                                                                                                         number respondents
                                                                                                                                                                        number ofofrespondents
                        Under             $100,000 –             $250,000 –          $1 million –        $5 million –       $10 million –        $25 million –           Over
                        $100,000          $249,000               $999,000            $4.9 million        $9.9 million       $24.9 million        $100 million            $100 million

                                                                                        Organization Budget Size
12      2010 Nonprofit Compensation Survey



     Compensation
     Organizations with Annual Revenue $500,000 or Less (based on 2007 data)

                 Organization Type                  Position              Memphis, TN-AR-MS               Nashville, TN   Chattanooga, TN-GA   National
     Arts, Culture and Humanities           CEO/Executive Director               $46,308                      $46,349          $42,486         $44,679
     Education                              CEO/Executive Director               $62,057                      $42,471          $43,382         $50,235
     Health – General and Rehabilitative    CEO/Executive Director               $40,166                      $58,533            N/A           $55,975
     Human Services                         CEO/Executive Director               $43,381                      $42,779          $39,009         $45,682
     Religion                               CEO/Executive Director               $63,082                      $55,212          $47,048         $53,408


     Organizations with Annual Revenue Between $500,000 and $1 Million (based on 2007 data)

                 Organization Type                  Position              Memphis, TN-AR-MS               Nashville, TN   Chattanooga, TN-GA   National
     Arts, Culture and Humanities           CEO/Executive Director               $69,164                      $49,812            N/A           $67,772
     Education                              CEO/Executive Director               $73,543                      $74,157            N/A           $72,333
     Health – General and Rehabilitative    CEO/Executive Director                 N/A                        $77,715            N/A           $82,815
     Human Services                         CEO/Executive Director               $70,487                      $57,610          $53,464         $62,458
     Religion                               CEO/Executive Director                 N/A                        $109,545         $81,425         $73,770
                                              Top Finance Position                 N/A                        $67,829            N/A           $46,867


     Organizations with Annual Revenue Between $1 Million and $5 Million (based on 2007 data)

                 Organization Type                  Position              Memphis, TN-AR-MS               Nashville, TN   Chattanooga, TN-GA   National
     Arts, Culture and Humanities           CEO/Executive Director              $101,870                      $117,538        $117,512         $105,652
     Education                              CEO/Executive Director               $94,402                      $107,572        $114,828         $104,873
                                           Top Development Position                N/A                        $69,741            N/A           $74,832
                                              Top Finance Position                 N/A                        $63,007            N/A           $74,852
     Health – General and Rehabilitative    CEO/Executive Director              $146,589                      $84,739         $115,149         $122,378
     Human Services                         CEO/Executive Director               $88,486                      $93,160          $67,630         $88,909
                                             Top Business Position                 N/A                        $60,813            N/A           $64,004
                                              Top Finance Position                 N/A                        $66,524            N/A           $69,732
                                             Top Program Position                  N/A                        $63,016            N/A           $66,650
     Religion                               CEO/Executive Director               $86,386                      $89,154          $88,117         $97,879


     Organizations with Annual Revenue Greater than $5 Million (based on 2007 data)

                 Organization Type                  Position              Memphis, TN-AR-MS               Nashville, TN   Chattanooga, TN-GA   National
     Arts, Culture and Humanities           CEO/Executive Director                 N/A                        $229,915           N/A           $260,677
     Education                              CEO/Executive Director              $183,370                      $349,824        $159,307         $245,315
                                           Top Development Position             $102,214                      $82,617          $89,887         $136,235
                                             Top Financial Position             $103,681                      $99,696         $110,844         $139,535
     Health – General and Rehabilitative    CEO/Executive Director              $308,739                      $305,916           N/A           $345,698
                                           Top Administrative Position          $134,921                      $202,617           N/A           $181,166
                                             Top Financial Position             $196,460                      $182,239           N/A           $203,947
                                            Top Operations Position             $466,648                      $159,140           N/A           $268,528
     Human Services                         CEO/Executive Director              $169,536                      $167,176        $104,525         $157,520
                                             Top Financial Position             $118,945                      $96,444          $83,093         $102,493
                                            Top Operations Position             $131,961                      $142,702           N/A           $119,176
     Religion                               CEO/Executive Director                 N/A                          N/A              N/A           $151,723

                                                                 Source: 2009 GuideStar Compensation Report
                                                                                                                                                                                   2010 Nonprofit Compensation Survey                                                                                                                                                                                                    13



               Health Benefits
               More than 76 percent of respondents report providing health care                                                                   Health Care Reform
               coverage to employees. Thirty percent of those that provide coverage                                                               With the President’s signing of the Patient Protection and Affordable
               pay 100 percent of employees’ insurance premiums, and slightly more                                                                Care Act in March 2010, small employers (those with 25 or fewer
               than 35 percent pay between 76 percent and 99 percent of premiums.                                                                 employees and average wages of $50,000 a year or less) will be eligible
               Far fewer offer family health benefits: slightly more than six percent                                                             for a tax credit. However, the full credit is only for those employers
               pay the full cost of premiums for dependents and 13 percent pay                                                                    with 10 or fewer employees with annual average wages below
               between 76 and 99 percent of premiums.                                                                                             $25,000. The tax credit available to nonprofits is smaller than that
                                                                                                                                                  of for-profits: 25 percent of the employer contribution for employer
               The ability to provide health insurance to employees and to cover all or                                                           premiums until 2013, compared to 35 percent for for-profits; and 35
               most of insurance premiums is strongly correlated with organizational                                                              percent beginning in 2014, compared to 50 percent for for-profits.
               budget size. Almost all organizations surveyed with budgets of more                                                                Employers must pay half of health insurance premiums for employees
               than $1 million dollars offer health insurance to employees. Almost                                                                to be eligible for the credit. It’s unclear what impact these reforms
               80 percent of those with budgets between $250,000 and one million                                                                  will have on the sector as of yet. Clearly some organizations will be
               dollars provide health insurance, but only 27 percent of those with                                                                able to begin providing employee health insurance or to increase their
               budgets under $250,000 provide employee health insurance. For                                                                      current contributions. Some observers say that the wage caps will
               organizations with budgets of less than $5 million, 45 percent pay                                                                 threaten nonprofits that are trying to provide both adequate salaries
               for less than half of their employees’ health insurance premiums,                                                                  (in many areas $25k is not a living wage) and health benefits. Further,
               with the smallest organizations paying even less. Seventeen percent                                                                the question of whether the tax credit will compensate for dramatic
               of organizations with budgets of less than $5 million pay at least 50                                                              cost escalation in the insurance market remains.
               percent of family health insurance premiums and only three percent
                                                                              Do you offer health insurance coverage to your employees?                                                                                                                                                                                                                                                      Individual %
               cover 100 percent of family insurance premiums. For nonprofits with
               budgets of more than $5 million annually, 27 percent pay for more
               than half of individual and family insurance premiums and nearly Health Insurance Offered to Employees                                                                                                                                                                                                                                                                     0%            2.9%
               75 percent pay more than half of individual and/or family insurance
               coverage.                                                                      Yes                      76.3%                                                                                                                                                                                                                                                       Organization
                                                                                                                                                                                                                                                                                                                                                                                      1 – 49%                                                11.7%
                                                                                                                                                                                                                                                                                                                                                                                   Budget Size
               Health benefits are a crucial component of competitive wage and                  No          23.7%
                                                                                                                                                                                                                                                                                                                                                                                    50 – 75%
                                                                                                                                                                                                                                                                                                                                                                                    Under
               benefit packages that nonprofits must offer to attract and maintain a                                                                                                                                                                                                                                                                                                $100,000
                       Do you offer health insurance coverage to your employees?                      Individual % Paid by Company                                                                                                                                                                                                                                                  76 – 99%
               high-quality workforce. Yet given the soaring cost of health insurance,                                                                                                                                                                                                                                                                                              $100,000 –
               many nonprofits simply can’t afford to offer health insurance, or Individual % Paid by Organization                                            0                        50                                 100                                     150                                         200                         250
                                                                                                                                                                                                                                                                                                                                                                                    $249,000
                                                                                                                                                                                                                                                                                                                                                                                        100%
               they can cover only a portion of the cost or provide only policies                                                                                                                                                                                                                                                                                                   $250,000 –
                                                                                                    0%   2.9%                                                                                                                                                                                                                                                                       $999,000 0%
               with minimal coverage. According to the Kaiser Family Foundation,                                                                                                                                                                                                                                                                                                                   0                10                  20                   30




               average family health insurance premiums in employer-provided
                                       Yes                         76.3%                       1 – 49%          11.7%
                                                                                                                                                                                                                                                                                                                                                                                     $1 million –
                                                                                                                                                                                                                                                                                                                                                                                     $4.9 million
                                                                                                                                                                                                                                                                                                                                                                                          1 – 49%                                                                 1
               policies rose 27 percent between 2004 and 2008 and 119 percent
               between 1999 and 2008.No                                        Do you offer dental insurance coverage to your employees?
                                                                                              50 – 75%
                                                                                                                                                                                                                                                                                                                                                                                             Individual
                                                                                                                                                                                                                                                                                                                                                                                     $5 million –                                                  %P
                                                  23.7%                                                               20.0%
                                                                                                                                                                                                                                                                                                                                                                                     $9.950 – 75%
                                                                                                                                                                                                                                                                                                                                                                                         million

           The Johns Hopkins Listening Post Project reported that insurance                                                                           76 – 99%                                                                                                                                                                                              35.1%                    $10 million –
                                                                                                                                                                                                                                                                                                                                                                                         76 – 99%
                                                                                                                                                                                                                                                                                                                                                                                     $24.9 million                                                                13
           costs are rising twice as fast for nonprofits as the national average
                                          0                50             100                   150                   200        250
                                                                                                                                                                                                                                                                                                                                                                                          0%
                                                                                                                                                         100%                                                                                                                                                              30.2%                                                     $25 million –
           for all employers. The proportion of nonprofits offering no health                                                                                                                                                                                                                                                                                                                 100%
                                                                                                                                                                                                                                                                                                                                                                                     $100 million                              6.2%
            employees?
ge to yourinsurance increased by 62 percent % Paid bythe Listening Post’s
                                         Individual between Company                                                                                     Yes
                                                                                                                                                                               0            10                       20                30                               40         50                                60
                                                                                                                                                                                                                                                                                                                          63.3%
                                                                                                                                                                                                                                                                                                                                     70                               80
                                                                                                                                                                                                                                                                                                                                                                                     1 – 49%                                  8.6%
                                                                                                                                                                                                                                                                                                                                                                                     Over
                                                                                                                                                                                                                                                                                                                                                                                                                0                  10                   20




           2004 and 2009 national health benefits surveys. Those nonprofits                                                                       Family % Paid by Organization                                                                                                                                                                                                      $100 million
                                                                                                                                                                                                                                                                                                                                                                                    50 – 75%                                                       12.9
           continuing to provide health insurance in 2009 reported passing                                                                              No                                                                                  36.7%
                   Do you health insurance costs coverage to your employees?
           along escalatingoffer dental insurance to their employees: 46 percent
                                       0%   2.9%                                                                                                                          Individual % Paid by Company
                                                                                                                                                                          0%                       42.9%                                                                                                                                                                            76 – 99%                                                                      1
     76.3% increased employees’ 1share of drug costs in the previous year; 42
                                    – 49%         11.7%
           percent increased employees’ insurance premiums; and 41 percent                                                                               1 – 49%                                                                      14.3%
                                                                                                                                                                  0                              50                                         100                                         150                                                     200




                                                                                                                                                                                                                                                                                                                                                                                       100%
                                                                                                                                                                                                                                                                                                                                                                                                       0%
           increasing employees’ share of medical services.
                                 50 – 75%               20.0%
                                                                                                                                                            0%                                                                                                                                                                       31.3%
                                                                                                                                                        50 – 75%                                                                                                             23.0%
                                                                                                                                                                                                                                                                                                                                                                                               0                         10                   20




                                                                                                                                                                                                                                                                                                                                                                                         1 – 49%                                             9.7%
                                   Yes                          63.3%
          The Listening Post reported that only 46 percent of 35.1%
                              76 – 99%                             nonprofits with  1 – 49%
                                                                                     76 – 99%
                                                                                                8.6%
                                                                                                   13.7%
                                                                           Do you
          budgets under $500,000 provided health insurance to employees offer vision insurance coverage to your employees?                                                                                                                                                                                                                                                                 Individual
                                                                                                                                                                                                                                                                                                                                                                                        50 – 75%                                                     P
                                                                                                                                                                                                                                                                                                                                                                                                                                                   % 17
                                                                                   50 – 75%
   200   250




                                                                                                    12.9%
          in 2009. Other studies100%                           suggest that small
                                    around the country also30.2%
                                    No              36.7%                                100% 6.2%
          organizations are less likely to provide insurance and to have                                                                                                                                                                                                                                                                                                                76 – 99%                                   7.4%
                                                                                   76 – 99%            15.3%
                                                  0   10             20         30         40         50         60         70               80




          eliminated or reduced health benefits as a result of the recession. One
                                                                                                                                                                                   0                            10          20                          30                    40                         50                60                               70             80




                                                                                                                                                                                                                                                                                                                                                                                          0%
                                                                                                                                                                                                                                                                                                                                                                                           100%                               6.0%
          study by the Boston Foundation found that regional nonprofits with
                                              0                 50                   100                   150                         200




                                                                                       100%                  31.9%                                                                                                                                                                                                                                                                   Under                                    $100,000
                                                                                      Yes             37.7%
ge to yourbudgets under $250,000 Individual % Paidmore for single coverage
           employees?                 paid 20 percent by Company                                                                                                                                                                                                                                                                                                                     $100,000
                                                                                                                                                                                                                                                                                                                                                                                     1 – 49%
                                                                                                                                                                                                                                                                                                                                                                                                            0




                                                                                                                                                                                                                                                                                                                                                                                                                              $249,000
                                                                                                                                                                                                                                                                                                                                                                                                                              10




                                                                                                                                                                                                                                                                                                                                                                                                                                   13.
                                                                                                                                                                                                                                                                                                                                                                                                                                                   20




          than larger nonprofits.
                                                                                                                                                                           0                               10                    20                          30                                     40                          50                               60




                                                                                                                                                         No                                                                                                                                                         62.3%                                                           50 – 75%                                                       12.0
                                                                                                                                                                          0%                                                                                                                                                                                               59.0%
                                                                your
                      Do you offer vision insurance coverage to 31.3% employees?
                                       0%                                                                                                                                 Individual % Paid by Company
                                                                                                                                                                                                                                                                                                                                                                                    76 – 99%
                                                                                                                                                                      0                               50                                          100                                         150                                                     200
nce coverage to your employees?                                                                                                                                                                                   Individual % Paid by Company                                                                                                                                                                                                                                                                  0                                             50                                               100                                                                              150                                                                       200                                                          250




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         100%
                            14                               2010 Nonprofit Compensation Survey                                                                                                                                                                                                                                                                                                                                                                                                                             0%                                     2.9%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        0
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 0%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  10                             20                            30




                                                                                                                 Yes                                                                                   0%                                       2.9%                                                                                                                       76.3%                                                                                                                         1 – 49%                                                                                                                         11.7%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          0%                                                                                                                                                                                                                                                                                                                                                1 – 49%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        42.9%
                                                                               76.3%                                                                                1 – 49%                                                                                                                                               11.7%                                                                                                                                          dental insurance–coverage to your employees?
                                                                                                                                                                                                                                                                                                                                                                                                                                                            Do you offer health 75%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                            50 –
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        1 49%   20.0%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Individual %
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Individual % P
                                                           Health Benefits
                                                                         No                                                                                             23.7%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  14.3%                                                                                                                                                                                       50 – 75%

                                                                                                                                                               50 – 75%                                                                                                                                                                                                                        20.0%                                                                                                    76 – 99%                                                                                                                                                                                                                                                                                                                                                         35.1%
23.7%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                50 – 75%                                                                                                                                                                                                                                                           23.0%                                                                                                           76 – 99%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       0%
            Dental and Vision Insurance – 99%     76
                                                                                                                                 0                                  50                                                    100                                                            150                                                         200                                                             250




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Dental Insurance Offered to Employees                                                                                                                                                                                                                                                                                                                                                                                                                                                    0%     2.9%
                                                                                     35.1%           100%                               30.2%
            More than 60 percent of respondents provide dental insurance                                        76 – 99%             13.7%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  100%      6.2%
                                                                                                 Yes                                76.3%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         1 – 49%
             employees?
ge to yourcoverage to employees, with almost 32 percent cover 100 percent of
                    100




                                            Individual % Paid by Company
                                                     150




                                                      100%
                                                                         200        250




                                                                                                 Yes                                 63.3%                                                                                                                                                                                                                                                                                                                                                                                                       0                                10                                      20                                   30                                               40                                             50                                        60                                                        70                                           80




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  1 – 49%             11.7%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   8.6%
                                                                                 30.2%                              100%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        0                       10                                  20




                                                                                                                               6.2%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Organization
            the cost of premiums and an additional 15 percent paying for more                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    50 – 75%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Budget Size
                                                                                                  No          23.7%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              50 – 75%                                                                                 12.9
                      Do you offer health insurance dental coverage employees?
            than 75 percent of premiums. Employeecoverage to youris positively                            Individual % Paid by Company
                                                                                                                                                                                                                          0                                           10                                   20                                   30                                        40                                           50              60              70                80




                                                                                                  No                   36.7%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     0                                             10                                                         20                                 30                                                   40                                           50        60             70             80




                      Do you offer dental insurance 90 percent your employees?
            correlated with budget size. More than coverage to of organizations
                                         0%    2.9%                                                      Individual % Paid by Company
                                                                                                        0%                                  42.9%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  Under
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 76 – 99%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  $100,000
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 76 – 99%                                                                                           15
nce coverage
     76.3%
                  budgets of more than $5 million provide % Paid insurance to Individual % Paid by Organization
            withto your employees?                       Individual   dental by Company
                                    1 – 49%             11.7%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     $100,000 –
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                0                                             50                                               100                                                                              150                                                                       200                                                          250




            employees. Of organizations with budgets of less than $5 million,                      1 – 49% 2.9% 14.3%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                100%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    0                                              50                                                                         100                                                                                             150                                                                                            200




                                                                                                        0%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          100%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  $249,000 0%0%
            58 percent provide dental insurance coverage, with the very smallest
                                   50 – 75%
                                                                                                       0%                                 31.3%
                                                              20.0%      76.3%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    $250,000 –
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        0         10                             20                            30




                                          Yes                                                     1 – 75%
                                                                                                 50 – 49%
            (those with budgets under $250,000) the least likely to provide                                          11.7% 23.0%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                0                              10                                    20




                                                                                                                      0%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          59.0%                 1 – 49%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  $999,000– 49%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         1                                                                                9.7%
                                          Yes           0%                63.3%    31.3%          1 – 49%         8.6%
                                   76 – than 13 percent of respondents pay for
            dental insurance. More99%                                      35.1%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  $1 million –
                                                                                                 76 – 99%
                                                                                                 50 – 75%            13.7% 20.0%
            more than 75 percent of the cost1of49%
                   63.3%                   No
                                                     –
                                                        dental premiums for employees’ offer dental 75%
                                                       23.7%
                                                                  8.6%
                                                                                 Do you      vision insurance–coverage to your employees?
                                                                                                50 –
                                                                                                                 1 49%          9.7%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    50 – 75%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Individual
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         50 –
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  $4.9 million 75%                                                                        %P
                                                                                                                       12.9%
              200                        250




                 Organization          100%No
            family members, and approximately the same 30.2%  36.7% number cover family
                  Budget Size                                                                    76 –100%
                                                                                                      99%      6.2%75%
                                                                                                               50 –                  17.9% 35.1%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  $5 million––99%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        76 – 99%
            vision premiums. There does not– 75%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         76                                                                     7.4%
                                                  50 appear to be12.9% strong correlation       76 – 99%                  15.3%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   $9.9 million
        36.7%
                                                                                                                             0                        10                           20                        30                                      40                                        50                              60                                               70                              80




                   Under
            between budget size and the percentage of dental premiums paid by
                                                                                                                                 0                                  50                                                    100                                                            150                                                         200                                                             250

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     0                                 10                                      20                                   30                                               40                                              50                                       60                                                        70                                           80




                                                                                                     100%                               30.2%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          0% 100%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  $10 million100%
                   $100,000                                                                                    76 – 99%       7.4%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     0% –                                                           6.0%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        6.2%
                                                  76 same                 of
ge to youremployers: although roughly the – 99% percentage15.3%organizations
                                                                                                                                     0                                                  50                                                                100                                                                       150                                                                                    200




             employees?                     Individual % Paid by Company                         Yes
                                                                                                     100%                                  31.9%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  $24.9 million
                   $100,000 –                                                                                          37.7%
ge to yourwith budgets over and below $5 million pay at least half of dental
             employees?                    Individual % Paid by Company                          Yes                                 63.3%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 0                                10                                      20                                   30                                               40                                             50                                        60                                                        70                                           80




                                                                                                                   100%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           1 – 49%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  $25 49% –                                                      8.6%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    0                      10                       20




                                                                                                                             6.0%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 1 – million
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        0                       10                                  20




                   $249,000                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    13.
                             100                             150                          200




                                                      100%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     0                                                          10                                       20                                                           30                                                                             40                                           50                                                        60




                                                                                    31.9%
            premiums, the smaller organizations (under $5 million) were almost Family % Paid by Organization                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      $100 million
                   $250,000 –                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    50 – 75%
                      Do you larger organizations (over $500 to your employees?
            twice as likely as offer dental insurance coveragemillion) to pay 100
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             0                                            10                                                    20                                 30                                                        40                                           50        60             70             80




                                         0%                                                       No                               62.3%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         50 – 75%                                                                                 12.9
                   $999,000                    2.9%                                               No     Individual % Paid by Company
                                                                                                                       36.7%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Over                                                                                    12.0
                                                                                                                                                                                                                  0                                                            10                                         20                                                         30                                                      40              50                60




                                                                                                        0%                                  42.9%
                      Do you offer vision insurance coverage to your employees?
            percent of dental premiums.  0%
                                                                                                         Individual % Paid by Company
                                                                                                        0%                                      59.0%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             $100 million
                          76.3%                                         31.3%  $1 million –                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      76 – 99%                                                                                           15
                                                                                                           1 – 49%                                                                                     11.7%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     76 – 99%
                                                                               $4.9 million                                                                                                                                                                                                                                                                                                                                                                                                              1 – 49%
nce coverage to your employees?respondents offer vision % Paid by Company
                                                           Individual insurance coverage,                                                                                                                                                                                                                                                                                                                                                                                                                1 – 49%                                                                                     9.7% 14.3%
      63.3% Thirty-seven percent of 49%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        0                                               50                                                                          100                                                                                             150                                                                                            200




                                       1–              8.6%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    0                                              50                                                                         100                                                                                             150                                                                                            200




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 0%
                    $5 million –      50 – 75%                                                           0%                              31.3%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           100%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         100%
                                                                 20.0%
            with 20 percent paying for the complete cost of premiums and almost                     50 – 75%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     0%
                    $9.9 million                                                                   50 – 75%
                                                                                                          0%          17.9% 23.0%             34.0%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         1 – 49%                                                                       9.7%
                        number 50 – 75%       for
            the same million – paying Yes more than 75 percent. Organizations
                                                           12.9%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                0                              10                                    20




                                                                            63.3%                   1 – 49%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    0                  5                              10                                       15




                    $10                      Yes
                                      76 – 99%                   37.7%       35.1%                                 8.6%
                                                                                                                      0%
            with annual budgets of more than $5 million are twice as likely 34.0%
                    $24.9 million                         0%                              to        76 – 99%
                                                                                                   76 – 99%
                                                                                                     1 49%     7.4% 13.7%13.0%
                                                                                                                                                               56.2%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        1 – 49%                                                                       10.1
                                      76 – 99%               15.3%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         50 – 75%
                                                                                       Do 48
            provide vision –insurance as their smaller counterparts, althoughyou offer vision 75%
              200                        250




       37.7%                              100%                                                     50 – insurance coverage to your employees?                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Individual % P
                    $25 million              No
                                              No                 36.7%  30.2%
                                                                         62.3%                          100%     1 – 12.9% 10.1%
                                                                                                                6.2%49%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   50 – 75%
  150




                    $100 organizations with budgets between $1 million and $5
            percent of million            100%
                                               200




                                                     1 – 49%            13.0%                          100%
                                                                                                   50 – 75%   6.0%     12.0%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          76 – 99%  7.4%
                                                                           31.9%
                      provide vision insurance. Among nonprofits that provide
            millionOver                                                                            76 – 99%               15.3%
                                                                                                                             0                        10                           20                        30                                      40                                        50                              60                                               70                              80




                                                                                                                50 – 75%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     0                                 10                                      20                                   30                                               40                                              50                                       60                                                        70                                           80




                  62.3%                                                                                                                21.3%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              76 – 99%                                               4.5%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         0                                   10                                      20                                   30                                               40                                             50                                        60                                                        70                                      80




                                                    50 – 75%           12.0%                       76 – 99%                      21.0%
                    $100 million with vision insurance, there is no apparent correlation
            their employees                                                                  Vision Insurance Offered to Employees                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            100%
                                                                                                                     0                                         10                                      20                                       30                                                        40                                               50                                         60




                                                                                                                                     0                                                  50                                                                100                                                                       150                                                                                    200




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  6.0%
                                                                                                       100%                               31.9%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           0%
                                                                                                                                         0                                                   50                                                                 100                                                                       150                                                                                    200




                                              Individual budget and the percentage of
ge to yourbetween the size of an organization’s% Paid by Company
             employees?                             76 – 99%                     21.0%
                                                                                                   Yes
                                                                                                       100%
                                                                                                                76 – 99%     4.5%
                                                                                                                       37.7% 20.0%
                                                                                                                                                    Cafeteria Plan
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              100%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             21.3%                                  0                      10
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                7.9%                20




ge to yourvision premiums paid by the employer. Paid by Company
             employees?                       Individual %
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     0                                                          10                                       20                                                           30                                                                             40                                           50                                                        60




                                   100                             150                          200




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  1 – 49%                                                             13.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               100%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           0                                              10




                                                                                                                                                                                   100%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             0                                              5                                       10                                                     15




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               7.9% Flexible Spending Account (FSA)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    20                                                         25                                                        30                                                35




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  Under 18.9%                                                    $100,000
                                                                                                                                                                                                                                                                                                                                                                                                      20.0%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  $100,000                                                       $249,000
                                 Tax-Favored Health Plans                                                                                                                                                                                                                                                                                                                                                                                                                                                No 0%                                                                                                                                                                                                                                                                  62.3%                                                                                                       59.0%                                                                                50 – 75%
                                                                                    your
                                          Do you offer vision insurance coverage to31.3% employees?                                                                                                                                                                                                                                                                                                                                                                                                                                            by Reimbursement
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Individual % PaidHealthCompany Account (HRA)                                                                                                                                                                                                                                                                                                                                                                                                         9.2%                                                               12.0
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         0                                                                     10                                                                            20                                                                  30                                           40             50




                                                            0%
                                 Just over a third of respondents report providing health savings
                                                                                                                                                                                                                      0                                                    5                                    10                                                    15                         20                                               25              30                35




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              0%                                                                                                                                                                                                                                                                                                            56.2%
                                                            0%                                                                                                                                                                                                                                                                                                                                                                                                                                           1 – 49%
                           63.3% accounts or some other–form of tax-advantage program to employees
                                                                                       34.0%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         9.7%                                                                                                                                                                                                          Health Savings Account (HSA)                                                                                                                                  7610.0%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    – 99%
                                                        1 49%         8.6%                                                                                                                                                                                                                                                                                                                                                                                                                    Individual % Paid by Organization
                                 to help offset their health care costs.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        0                                               50                                                                          100                                                                                             150                                                                                            200




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         1 – 49%                                                                                     10.1%                                                                                                                                                                                          Medical Savings Account (MSA) 2.0%
                                                                      13.0%                                1 – 49%                                                                                                                                                                                                                                                                                                                                                                                      50 – 75%                                                                                         17.9%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              0%                                                                                                                                                                                                                                                                                             34.0%                     100% 0%
                                                                     12.9%                                50 – 75%
                          62.3% Tax-advantage Programs 75%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    N/A
                                                    50 – Offered to Employees
                                                           Yes             37.7%                                                                                                                                                                                                                                                                                                                                                                                            Cafeteria Plan              50 – 75% 21.3%                                                                                                                                         21.3%
                                                                     12.0%                                                                                                                                                                                                                                                                                                                                                                                                                              76 – 99%      7.4%                                                                                                                                                                                                                                                                                                                1 – 49%                                                                                                                                                                                                                         10.1
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    0                  5                              10                                       15




                                                    76 – 99%           15.3%                                                                                                                                                                                                                                                                                                                                                                                                                             1 – 49%                                                                                                                                               13.0%                                                                                                                                                                                                                                                                                                        0       30                      60                              90                                           120




                                                                                                                                                                                             Flexible Spending Account (FSA)   76 – 99%  18.9%
  150                                          200
                                                                                                 Cafeteria Plan
                                                                                                   76 – 99% No
                                                                                                                                                                           21.3% 21.0%
                                                                                                                                                                                          62.3%                                    100% 4.5%  6.0%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        50 – 75%
                                                                                                       100%                                                                                 31.9%                               50 – 75%              12.0%
                                                                                Under             $100,000 –                                                        $250,000 –         Health Reimbursement Account (HRA) $10 million –
                                                                                                                                                                                     $1 million –         $5 million –                           $25 million –                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Over
        150                                          200




                                                                               Flexible Spending Account (FSA)                                                           18.9%                                                   9.2%
                                                                                                                                                                                                                                   100%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Under                                                           $100
                                                                                $100,000          $249,000
                                                                                                       100%                                                         $999,000         $4.9 million         $9.9 million       $24.9 million     7.9% million
                                                                                                                                                                                                                                                 $100
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         0                                   10                                      20                                   30                                               40                                             50




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              $100 million
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    60                                                        70                                      80




                                                                                                                                                                                 20.0%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 76 – 99%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    $100,000                                                        $249
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 4.5%
                                                                                                                                                                                                                                76 – 99%
                                                                                                                     0                                         10                                      20                                       30                                                        40                                               50                                         60




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          21.0%
                                                            Health Reimbursement Account (HRA)                           0
                                                                                                                                         0




                                                                                                                                                           5
                                                                                                                                                                    9.2%                OrganizationSavings Account (HSA)
                                                                                                                                                                                             50
                                                                                                                                                                                                Health Budget Size
                                                                                                                                                                                                  10
                                                                                                                                                                                                                                  10.0%
                                                                                                                                                                                                                                      15
                                                                                                                                                                                                                                                                100




                                                                                                                                                                                                                                                                                    20                               25
                                                                                                                                                                                                                                                                                                                                          150




                                                                                                                                                                                                                                                                                                                                                                           30                              35
                                                                                                                                                                                                                                                                                                                                                                                                                                 200
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 0                                                                   10                                                             20                                                                   30                                                                             40                                                             50




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    $5 million –
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            100%                                                                 $10
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                7.9% m
                                                                                                                                                                                                                                                                                                                                                                                     Medical Savings Account (MSA) 2.0% 100%                                                                                                                                                                                                                                                                                                             20.0%
                                        Individual % Paid by Company
ge to your employees? Savings Account (HSA)
                 Health                        10.0%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Cafeteria Plan                                  $9.9 million
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           21.3%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           0
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 $24.9
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          10




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              N/A                          58.2%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             0                                              5                                       10                                                     15                                       20                                                         25                                                        30                                                35




                                                                                Medical Savings Account (MSA) 2.0%                                                                                                                                                                                                                                                                                                                                                                                                             Flexible Spending Account (FSA)                                                                                                                                                                                                                                                                                                                                                                                                                              18.9%                                                                                   Or
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Family % Paid by Organization
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    0      30                                            60                                               90                                                                         120                                                                       150




                                                                                                                  N/A                                                                                                                                                                                                                                                                             58.2%                                                                                                                                                                                                                                                                                                                                  Health Reimbursement Account (HRA)                                                                                                                                                                                                       9.2%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            0%                                                                                                                                                                                                                          56.2%
                                                                                                                 0%                                                                                                                                                                                                                                                                              34.0%
                                                                                                                                                  0                           30                                                           60                                                        90                                                         120                                                                    150




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   Health Savings Account (HSA)                                                                                                                                    10.0%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         1 – 49%                                                                                     10.1%
                                         Cafeteria Plan                                                    1 – 49%21.3%                                                                                      13.0%
                                          Under                                                             $100,000 –                                                                                       $250,000 –                                                                                                                                                                        $1 million –                                                                                                                                                                                                                                                                                                                                                                                         Medical Savings Account (MSA) 2.0%
                            Flexible      $100,000
                          62.3% Spending Account (FSA)                                                      $249,000
                                                                                                                 18.9%                                                                                       $999,000                                                                                                                                                                          $4.9 million                                                                                             50 – 75%                                                                                                                                               21.3%
                                                                                                          50 – 75%                                                                                          12.0%
                                                                                                                        Cafeteria Plan           21.3%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            N/A
  Health Reimbursement Account (HRA)
                          $5 million –                        9.2% million –
                                                                $10                $25 million –        Over                            76 – 99%    4.5%
                          $9.9 million                          – 99%
                                                             76 $24.9 million                21.0%
                                                                                   $100 million         $100 Spending Account (FSA)
                                                                                                      Flexiblemillion                          18.9%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            0       30                      60                              90                                           120




          Health Savings Account (HSA)
        150                                          200




                                                               10.0%
                                                                  Organization Budget Size 20.0% Health Reimbursement Account (HRA)         100%
                                                                                                                                          9.2%        7.9%
                                                                 100%
                            Medical Savings Account (MSA) 2.0%
                                                                                                         Health Savings Account (HSA)     10.0%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 0                                                                   10                                                             20                                                                   30                                                                             40                                                             50




                                                                                                                         0                                 5                                      10                                  15                                            20                               25                                                    30                              35




                                                      N/A                                    58.2%
                                                                                                      0
                                                                                                       Medical Savings Account (MSA) 2.0%
                                                                                                            30                               60                          90                                                     120                                                            150
                                                                                                                                          2010 Nonprofit Compensation Survey                                                                  15



           Pension Benefits
           Respondents were asked what kinds of retirement or pension plans                                                 them from offering pension benefits at all. Locally only 17 percent
           they offer employees. Nationally, 67 percent of organizations say                                                of respondents report having reduced or eliminated fringe benefits;
           they offer some kind of retirement benefit, according to the Johns                                               however it is unclear to what extent they have diverted programmatic
           Hopkins University’s Listening Post Project. Almost a quarter of local                                           or operating resources to cover these expenses.
           respondents say they offer a 401(k) plan to employees and 23 percent
           offer a 403(b) plan. However only 7.4 percent say they provide a                                                 An in-depth discussion of escalating pension benefit costs for
           defined benefit/pension plan compared to 15 percent of respondents                                               nonprofits can be found at the Listening Post Project: http://ccss.
           nationwide. Those organizations with annual budgets of more than                                                 jhu.edu/pdfs/LP_Communiques/LP_communique16_pensions.pdf
           $5 million are slightly more likely to provide 401(k) plans and
           considerably more likely to offer 403(b) plans and defined benefit/
           pension plans than organizations with budgets under $5 million.
                                                                                                                             Fringe Benefits Eliminated or Decreased (since recession began)
           Those with budgets under $5 million are more likely to provide their
           employees with defined contribution plans and simple IRAs than                                                                                                                9.6%
                                                                                                                                                                   17.1%
           their larger counterparts.

         The Listening Post Project found that retirement benefits are a                                                                Yes
         nonprofit expense that has been significantly affected by the recession.
                                                                                                                                        No
         The vast majority of organizations report being forced to reduce
         retirement benefits, lower employer matches, end future benefit                                                                No response

         accruals and/or deny pension coverage to new employees, or divert
         resources Offering budget One Type
   Organizations from otherat Leastareas to cover pension benefit costs.
                                                                                                                                                            to Employees
                                                                                                                                   Retirement Plans Offered 73.3%
         Many Plan organizations report that the recession has prevented
of Retirementsmaller(by annual gross revenue)
                                                                                                                            Retirement Plans Offered to Employees
                     Organizations Offering at Least One Type
                                                                                                                                                          Retirement Plans Offered to Employees
                                                                                                                                                                                       Organization
                  of Retirementat Least One Type gross revenue)
           Organizations Offering Plan (by annual
         Under $100,000 1.7%                                                                                                                  401k                                            24.9%                     Budget Size
          of $249,000
   $100,000 –Retirement Plan (by annual gross revenue)
                         4.6%                                                                                                                                                                                            Under
                                                                                                                                              403b                                       23.2%                           $100,000
   $250,000 – $999,000                           27.6%
                               Under $100,000 1.7%                                                                                                                       401k                                           24.9% –
                                                                                                                                                                                                                         $100,000
 $1 million – $4.9 million
                         $100,000 – $249,000                                              43.7%                             De ned Bene t/Pension                 7.4%
                                                           4.6%                                                                                                                                                          $249,000
                                                                                                                                                                         403b                                          23.2%
 $5 million – $9.9 million        9.2%
                         $250,000 – $999,000                                                         27.6%                     De ned Contribution                                                                       $250,000 –
                                                                                                                                                      3.2%
                                                                                                                                                                                                                         $999,000
10 million – $24.9 million        8.6%
                     $1 million – $4.9 million                                                                      43.7%                     De ned Bene t/Pension                           7.4%
                                                                                                                                       Simple IRA          8.3%                                                          $1 million –
$25 million – $100 million 2.9%$9.9 million
                     $5 million –                                    9.2%                                                                                                                                                $4.9 million
                                                                                                                                                  De ned Contribution               3.2%
       Over $100 $10 million – $24.9 million
                 million 1.7%                                                                                                                 N/A                                                          33.0%         $5 million –
                                                                     8.6%
                                                                                                                                                          Simple IRA                          8.3%                       $9.9 million
                   $25 million – $100 million             2.9%
                          0     10   20   30         40         50         60        70         80




                                                                                                                                                      0      20           40        60          80          100




                                                                                                                                                                                                                         $10 million –
                              Over $100 million 1.7%                                                                                                                      N/A                                            $24.9 million
                                                                                                                                                                                                                                   33.0%
                                                 0         10         20        30         40        50   60   70    80




                                                                                                                                                                                0        20           40          60
                                                                                                                                                                                                                         $25 million –
                                                                                                                                                                                                                           80           100




                                                                                                                                                                                                                         $100 million

                                                                                                                                                                                                                         Over
                                                                                                                                                                                                                         $100 million




                                                                                                                                                                                                                          Under                    $100,0
                                                                                                                                                                                                                          $100,000                 $249,0
16       2010 Nonprofit Compensation Survey



     Vacation and Leave Benefits
     Skeletal budgets and the nature of direct service provision make it                                                                                         For the most part, paid leave does not seem to be strongly correlated
     difficult for some nonprofits to provide extensive vacation and leave                                                                                       with organizational size. Organizations with budgets of more than
     benefits. However, like health benefits, leave time is an important                                                                                         $5 million are slightly more likely to give vacation benefits to new
     tool for nonprofits in attracting employees despite what may be                                                                                             employees (those who are employed for less than one year) and to
     comparatively lower salaries than in the for-profit world. Trends                                                                                           provide more paid sick leave than their smaller counterparts.
     toward more vacation and leave, and related benefits such as flex-
     time and work-from-home, are increasingly seen as a major incentive
     for potential hires and for retaining valuable employees, as well as
                    Number of Vacation Days times of Per Year
     a potential cost-cutting measure duringReceived financial hardship.
           Organization                                                                                                                                                       Number of Sick Days Received
                                                                                                                                                                 Number of Sick Days Received Per Year                                                                                                            Per Year
            Budget Size
                                                                            (based on years Year (based
                                                     Number of Vacation Days Received Per of service) on years of service) Number of Sick Days Receive
                           (based on years of service)
                                                             (based paid
     Ninety-five percent of respondents surveyed offer some type of on years of service)
            Under                                                                                                                (based on years of servi
     time0off for vacation and sick leave. The median for both vacation
            days
              $100,000       Under 1 year                                 77.4%                                                                                          0 days                                Under 1 year                                                                                                               60.9%
                              1 – 5 years     9.7%                                                                                                                                                              1–5
                                                                                                                                                                                                               77.4% years                                                 13.0%                                                      Under 1 year
     and sick days received per year is between six and ten for year
              $100,000 –     5 – 10 years
                                                    0 days           Under 1employees
                                                                                                                                                                                                               5 – 10 years                                                13.0%
                                                                                                                                                                                                                                                                                 0 days
                                                                                                                                                                                                                                                                                                                                       1 – 5 years                                                            13.0%
                                            6.5%                      1 – 5 years   9.7%
              $249,000 More than of service and
                                                                     5 for employees
     with up to five years 10 years 6.5% eleven to 20 days – 10 years 6.5%                                                                                                                               More than 10 years                                                13.0%                                                      5 – 10 years                                                            13.0%
              least six
     with at $250,000 – years of service. Forty-two percent combine vacation
                                                               More than 10 years 6.5%                                                                                                                                                                                                                                          More than 10 years                                                            13.0%
          1-5 days           Under 1 year                                                                                                                                1-5 days                              Under 1 year                                                                                                   41.4%
     and sick leave into1 a 5Paid Time Off (PTO) system. The 87.9%
              $999,000
                                – years      8.6%   1-5 days
                                                                                median                                                                                                                          1 – 5 years                                                        25.9%
                                                                                                                                                                                                                                                                                 1-5 days                                             Under 1 year
                                                                     Under 1 year                                                                                                                                   87.9%
     number of PTO days provided is six to ten for employees with less
              $1 million –   5 – 10 years 3.4%                        1 – 5 years  8.6%                                                                                                                        5 – 10 years                                                  16.4%                                                     1 – 5 years                                                                       25.9
     than a yearmillion than 10eleven to 20 for those employed 10 years 3.4%
              $4.9 of More
                         service, years 0.0%                         5 – between one                                                                                                                     More than 10 years                                                  16.4%                                                    5 – 10 years                                                             16.4%
                                                                                                                                                                                                                                                                                                                                More than 10 years                                                             16.4%
                                                               More have more than
     and ten$5 million – Under 1 year 20 days for those who than 10 years 0.0%
               years, and more than
          6-10 day                                 28.8%                                                                                                                 6-10 day                    Under 1 year                                                                         23.0%
              $9.9 million
     ten years of service. 1 – 5 years              6-10 day 51.2% Under 1 year                                                                                   28.8%                               1 – 5 years                                                                             28.8%
                                                                                                                                                                                                                                                                                          6-10 day                                    Under 1 year                                                                     23.0%
              $10 million – 5 – 10 years               13.2%                                 1 – 5 years                                                                                 51.2%       5 – 10 years                                                                           25.7%                                      1 – 5 years                                                                         28
                        More
              $24.9 million than 10 years           6.8%                                    5 – 10 years                                           13.2%                                       More than 10 years                                                                         22.6%                                       5 – 10 years                                                                       25.7%
                                                                                      More than 10 years                                        6.8%                                                                                                                                                                            More than 10 years                                                                     22.6%
          11-20 days
              $25 million –
                         Under 1 year   12.1%                                                                                                                            11-20 days                            Under 1 year                                 18.3%
              $100 million1 – 5 years            11-20 days
                                             22.5%                                                                                                                                                              1 – 5 years                                       27.6%
                                                                                                                                                                                                                                                               11-20 days         Under 1 year                                                                                                                  18.3%
                                                                                            Under 1 year                                          12.1%
                NumberDays Received Per Year39.8%
                         5 10 Vacation Days Received
          Over Vacation – of years                                                    Per Year years
                                                                                             1–5                                                       22.5%                                                   5 – of Sick
                                                                                                                                                                                                         Number10 years                                            28.9%
                                                                                                                                                                                                                                                     Days Received Per Year1 – 5 years                                                                                                                                   27.6
     Number of                                                                                                                                                                                           More than 10 years                                     25.2%
                    More
          $100 million than 10 years on years 25.6%
                              (based           of service)                                  5 – 10 years                                                                             39.8%                               (based                    on years of service)           5 – 10 years                                                                                                                            28
     (based on years of service)                                                      More than 10 years                                                                                                                                                                    More than 10 years                                                                                                                          25.2%
                                                                                                                                                                 25.6%
          More than          Under 1 year 2.6%                                                                                                                        More than                            Under 1 year                             2.3%
          0 days             Under 1 year                                                        77.4%                                                                0 days                               Under 1 year                                                               60.9%
          20 days             1 – 5 years                             More than                                                                                       20 days                               1 – 5 years                                     18.6%                 Under 1 year                                                                                              2.3%
                              1 – 5 years
                                              10.3%
                                              9.7%                                          Under 1 year 2.6%                                                                                               1 – 5 years                                  13.0% More than
                             5 – 10 years                             20 days
                                                                     27.6%                   1 – 5 years    10.3%                                                                                          5 – 10 years                                        20 days 34.9%       1 – 5 years                                                                                                                  18.6%
                             5 – 10 years   6.5%                                                                                                                                                           5 – 10 years                                  13.0%
                       More than 10 years                                              59.5% – 10 years
                                                                                            5                                                                     27.6%                              More than 10 years                                                     44.2% 5 – 10 years
                       More than 10 years   6.5%                                                                                                                                                     More than 10 years                                  13.0%
                                                                                                                                                                                                                                                                            More than 10 years
                                                                                                                                                                                                                                               0               100                  200               300               400             500               600               700                   800




                                                                                      More than 10 years                                                                                           59.5%
                                                0              200              400          600                  800                    1000




                                                                                                                                                                                                                                                                                                                                                                                  0                     100      200      300




          1-5 days                                                                                                                       Under 1 year                    1-5 days 41.4%
                                                                                                                          0                          200                       400                 600            800               1000




                             Under 1 year                                                                               87.9%
                              1 – 5 years    8.6%                Number of Paid Time Off (PTO) Days Received Per– Year                    1 5 years                    25.9%
                             5 – 10 years 3.4%                                                                                           5 Time
                                                                                                                     Number of Paid 10 yearsOff Days16.4% Received Per Year
                                                                                         (based on years of service)Paid Time– Off (PTO) (PTO)Received
                                                                                                             Number of                                             Days
                       More than 10 years 0.0%                                                                                              (basedservice) of service)
                                                                                                                                  More than 10 years on years 16.4%
                                                                                                             Per Year(based on years of
                                                              0 days                Under 1 year                                                  52.6%
          6-10 day            Under 1 year                 28.8%                      1 – 5 years               15.8% day
                                                                                                                  06-10
                                                                                                                    days                 Under 1 year
                                                                                                                                       Under 1 year                  23.0%                      52.6%
                               1 – 5 years                              51.2%       5 – 10 years                15.8%                     1 – 5 years
                                                                                                                                        1 – 5 years               15.8% 28.8%
                              5 – 10 years         13.2%                     More than 10 years                 15.8%                    5 – years
                                                                                                                                       5 – 1010 years             15.8%25.7%
                        More than 10 years     6.8%                                                                               More than years
                                                                                                                                More than 1010 years                 22.6%
                                                                                                                                                                  15.8%
                                                              1-5 days
               Under             $100,000 –           $250,000 –          $1 millionUnder 1 year million –
                                                                                     –          $5                 $10 million –         $25 million55.0%
                                                                                                                                                      –       Over
          11-20 days
               $100,000          $249,000             $999,000                        1
                                                                          $4.9 million – 5 years million
                                                                                                $9.9               11-20 days
                                                                                                                      days
                                                                                                                  1-5 22.5%
                                                                                                                   $24.9 million         Under year
                                                                                                                                         $100 1 year              18.3%
                              Under 1 year         12.1%                                                                               Under 1 million        $100 million                        55.0%
                               1 – 5 years              22.5%                       5 – 10 years             12.5%                        1 – 5 years
                                                                                                                                        1 – 5 years                      27.6%
                                                                                                                                                                        22.5%
                                                                                            Budget
                                                                             Organization years Size 10.0%
                              5 – 10 years                       39.8%       More than 10                                                5 – years
                                                                                                                                       5 – 1010 years          12.5% 28.9%
                        More than 10 years               25.6%                                                                    More than years
                                                                                                                                More than 1010 years        10.0% 25.2%
                                                              6-10 day              Under 1 year                                            46.0%
          More than           Under 1 year 2.6%                                       1 – 5 years                 6-10 day 32.0% Under 1 year
                                                                                                                   More than             Under 1 year 2.3%                                 46.0%
          20 days              1 – 5 years       10.3%                              5 – 10 years             12.0%20 days                 1 – 5 years
                                                                                                                                        1 – 5 years               18.6%         32.0%
                              5 – 10 years                 27.6%             More than 10 years            10.0%                         5 – years
                                                                                                                                       5 – 1010 years          12.0%          34.9%
                        More than 10 years                                  59.5%                                                 More than years
                                                                                                                                More than 1010 years        10.0%                   44.2%
                                            0            200
                                                              11-20 days  400




                                                                                    Under 1 year
                                                                                       600                  800




                                                                                                                      22.1%       1000
                                                                                                                                                                                                                                           0             100                  200               300               400             500               600               700                   800




                                                                                      1 – 5 years                 11-20 days        37.5% 1 year
                                                                                                                                       Under                            22.1%

                Under                $100,000 –
                                                                 Number of Paid –
                                                            $250,000 –
                                                                                    5 – 10Time Off (PTO) Days Received Per Year
                                                                                            years                          27.9%        1 – 5 years                                  37.5%
                                                                             More $1 million
                                                                                   than 10 years             12.5%                     5 – 10 years                          27.9%
                $100,000             $249,000               $999,000                     (based on years of service)
                                                                                   $4.9 million
                                                                                                                                More than 10 years             12.5%
                                                              More than             Under 1 year         8.0%
                $5 million –         $10 million –            0 million –
                                                              20 days
                                                            $25 days                Under 1 year
                                                                                   Over– 5 years                                                 52.6%
                                                                                      1                           More than
                                                                                                                     20.7%             Under 1 year        8.0%
                $9.9 million         $24.9 million          $100 million             1–5
                                                                                   $10010 years                 15.8%
                                                                                    5 – million
                                                                                            years                 20 days        34.0% 1 – 5 years                    20.7%
                                                                                    5 – 10 years                15.8%
                                                                             More than 10 years                                     37.3% 10 years
                                                                                                                                       5–                                         34.0%
                                       Organization Budget Size              More than 10 years                 15.8%
                                                                                                                                More than 10 years                                   37.3%
                                                                                                                              0                            100           200                 300            400           500                      600




                                                              1-5 days              Under 1 year                                                     55.0%
                                                                                                                                                                                                                                0                                    100                  200               300                               400               500                   600




                                                                                                          1 – 5 years                                                                22.5%
                                                                                                         5 – 10 years                                        12.5%
                                                                                                   More than 10 years                                      10.0%

                                                                        6-10 day                         Under 1 year                                                                                                   46.0%
                                                                                                          1 – 5 years                                                                              32.0%
                                                                                                         5 – 10 years                                            12.0%
                                                                      2010 Nonprofit Compensation Survey                           17



Supporting Organizations:



                Alliance for Nonprofit Excellence – Memphis

                The Alliance for Nonprofit Excellence was founded in 1992 as The Grant Center to serve as a
                resource to the nonprofit community by providing information, training and consultation on
                securing national grants. Over the past eighteen years, the Alliance has helped Mid-South nonprofits
                raise more than $221 million in national funding. For every dollar that is locally donated to the
                Alliance, an average of $30 in national funding is generated for the community.

                The Alliance serves more than 30 counties in Eastern Arkansas, Northern Mississippi and Western
                Tennessee. Its membership includes more than 200 nonprofits that range from small volunteer
                organizations to large agencies with hundreds of staff and multi-million dollar budgets.
                Nancy McGee, CEO – nmcgee@npexcellence.org
                5100	Poplar	Ave.,	Suite	502	•	Memphis,	TN	38137	•	T:	901.684.6605	•	F:	901.684.6616	•	www.npexcellence.org




                Center for Nonprofit Management – Nashville

                The Center for Nonprofit Management was created in 1986 by the Frist Foundation and the United
                Way of Metropolitan Nashville to improve the skills of nonprofit executives in Middle Tennessee.
                This simple concept has blossomed into a full set of training, consulting and evaluation programs
                that meet the education and management needs of the growing nonprofit community.

                The Center now provides a home to Middle Tennessee’s nonprofit leaders by offering a place to
                relax, to share triumphs and to find solutions to problems. It is a place for nonprofit board members,
                executives and staff to learn how to enhance their services – and for the community to appreciate
                and recognize the enormous positive impact made by these nonprofit agencies.

                Lewis Lavine, President – lewis@cnm.org
                44	Vantage	Way,	Suite	230	•	Nashville,	TN	37228	•	T:	615.259.0100	•	F:	615.259.0400	•	www.cnm.org	



                Center for Nonprofits – Chattanooga

                Responding to the growing need for a comprehensive nonprofit management assistance program, in
                1999 the United Way of Greater Chattanooga, along with several partnering foundations, opened
                the doors of the Center for Nonprofits to provide capacity building services to area nonprofit
                organizations.

                Today, the Center for Nonprofits has over 200 member organizations from cities and towns located
                throughout East Tennessee and North Georgia. Nonprofit staff and board members alike benefit
                from consulting, training and an ever growing array of resources available through the Center.

                Sheila Moore, Executive Director – sheilamoore@cnpchatt.org
                630	Market	Street	•	P.O.	Box	4027	•	Chattanooga,	TN	37405	•	T:	423.752.0300	•	F:	423.267.8060	•	www.cnpchatt.org
18   2010 Nonprofit Compensation Survey




       WATKINS UIBERALL FIRM PROFILE
       Watkins Uiberall has been providing reputable accounting and business consulting services in the Mid-South since
       1971. Today it stands as one of the largest locally-owned certified public accounting firms in Memphis. Through
       its affiliated companies, Plan Administration Consulting, LLC and Watkins Uiberall Healthcare Consulting
       Group, LLC, the Watkins Uiberall Family of Companies goes beyond the traditional services of tax, accounting
       and auditing by offering clients extended services such as retirement plan administration and healthcare-focused
       business advisory and consulting services.

       For over three decades, we have been providing reliable service to the nonprofit community in Memphis and
       the Mid-South. This is a result of our commitment as a firm to specialize through niches to increase quality and
       productivity in serving our clients. We consider the nonprofit industry to be one of those “niches” due to the
       wealth of knowledge and experience we have gained in serving that industry. Our clients include educational
       institutions, human service organizations, arts and recreation organizations, religious organizations and business
       and civic organizations.

       We have made significant investments in the training of our staff in this area. We also invest in the nonprofit
       community of Memphis by periodically hosting seminars for board members and executives which focus on topics
       that affect nonprofit organizations.

       Community Involvement
       At Watkins Uiberall, we are proud of the communities in which we operate—and the places our employees and
       clients call home. We believe that as a member of the business community, we have a responsibility to make
       a meaningful difference in the improvement of our region. With a commitment to actively give back to the
       community, we serve as a resource for various Mid-south nonprofit and charitable organizations. We encourage our
       employees to provide volunteer hours, financial support and other means of assistance to those organizations whose
       purpose is community-driven.

       Our dedicated team of nonprofit specialists can assist with the following:

              •	Attestation Services
              •	Tax Services
              •	Consulting Services
              •	Retirement Plan Services

       The next time your organization goes out to bid for accounting services, please consider Watkins Uiberall in your
       RFP process. We would appreciate the opportunity to serve you. For questions or more information, please contact
       Daniel Moore, CPA at 901.761.2720 or dmoore@wucpas.com.




      Memphis – 1661 Aaron Brenner Drive | Suite 300 | Memphis, TN 38120 | 901.761.2720 | 901.683.1120 fax
        Tupelo – 499 Gloster Creek Village | Suite F-9 | Tupelo, MS 38801 | 662.269.4014 | 662.269.4016 fax
                                                  www.wucpas.com
                                                                         2010 Nonprofit Compensation Survey                     19



The Watkins Uiberall
Family of Companies




                          As one of the largest locally-owned certified public accounting firms in
                     Memphis, Watkins Uiberall has been providing reputable public accounting and
                     business consulting services in the Mid-South area since 1971. Our team works
                     with a diverse clientele and always strives to exceed client expectations. Through
                     our affiliated companies, we go beyond the traditional services of tax accounting
                        and auditing by offering clients extended services such as retirement plan
                     administration and healthcare-focused business advisory and consulting services.




    Plan Administration & Consulting, LLC                        Watkins Uiberall Healthcare Consulting Group specializes
 (PAC) is a third party plan administration firm                    in assisting physician practices, hospitals and various
providing plan design, consulting and compliance                 healthcare organizations with the evaluation, development
     services for all types of retirement plans.                     and monitoring of systems and processes which are
                                                                 essential for sustaining growth and profitability in today’s
                                                                  highly regulated and complex healthcare environment.




                                                www.wucpas.com
Memphis – 1661 Aaron Brenner Drive | Suite 300 | Memphis, TN 38120 | 901.761.2720 | 901.683.1120 fax
  Tupelo – 499 Gloster Creek Village | Suite F-9 | Tupelo, MS 38801 | 662.269.4014 | 662.269.4016 fax
                                            www.wucpas.com

				
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