LUMSDEN & McCORMICK, LLP 2012 NONPROFIT SALARY …€¦ · · 2014-10-28lumsden & mccormick, llp...

© 2013Lumsden & McCormick, LLP

LUMSDEN & McCORMICK, LLP

2012 NONPROFIT SALARY SURVEY

TABLE OF CONTENTS 2012

Page #

Methodology 1

Survey Questionnaire 2 Base Salary Definitions 3 Comparison of 2012 to Prior Years by Position 4-5 Comparison of 2012 and 2010 Survey Results Including Percentage Change by Position 6-7 2012 Survey Results by Position

Executive Director/President 8 Chief Operating Officer 9 Chief Financial Officer 10 Vice President 11 Deputy/Assistant Director 12 Director of Finance/Controller 13 Operations/Program Director 14 Human Resource Director 15 Development Director 16 Information Systems Director 17

Summary by Organization Type 18-23 Fringe Benefits Provided 24-28 Revenue Sources 29 Challenges Facing Your Organization 30

© 2013 Lumsden & McCormick, LLP 1

LUMSDEN & McCORMICK, LLP 2012 NONPROFIT SALARY SURVEY

METHODOLOGY 2012

The 2012 Nonprofit Salary Survey was mailed to nonprofit executives and financial officers representing 563 exempt organizations in Western New York, including both clients of Lumsden & McCormick and nonclient organizations. We received a total of 113 Survey responses. Note that not all responding organizations listed salaries for all ten positions that we surveyed. This is a result of some organizations not having employees working in that position, or because at the time of the survey, the position was vacant. Therefore, please note that the number of responses will not be consistent with the total survey responses. There are many ways to display the results. We selected this presentation because it conveys the information in a format that is easy to read, consistent and concise. We are available to classify the data in other configurations if a particular organization would find that useful or beneficial to its individual needs. Our summarized results also include participant responses to our queries regarding fringe benefits provided and revenue sources, as well as the biggest challenges facing nonprofits today. Our goal was to assemble reliable data about salaries and other issues in the Western New York nonprofit community. We believe that we have accomplished that goal. This data should be helpful to nonprofit executives, officers and board members. We are committed to conducting this survey every other year and, in doing so; we will refine it based on what we learn and your comments. Therefore, we encourage your comments and feedback. Please let us know how we can improve this salary survey in order to better serve you in the future. Thank you.

1. Type of Organization 4. Compensationcheck one What is the compensation for each position, or its equivalent? box only Include base salary, incentive/bonus pay, cash payments for current year.

Arts & CulturalExecutive Director/President $

Association/Membership Organization Chief Operating Officer $Chief Financial Officer $

Education Vice President $ College/University Deputy/Assistant Director $

Private, Charter School Director of Finance/Controller $Operations/Program Director $

Foundation/Fund Development Human Resource Director $Development Director $

Government Agency/Municipality Information Systems Director $

School District 5. Fringe Benefits Provided Check all that apply % paid by employer

Health Care - Single %

Health Care Health Care - Family %

Hospital Dental %

Other than a Hospital Eye Care %

401(K) Plan %

Human Services 403b Plan %

Life Insurance %Other (please describe below) Short-term Disability %

Long-term Disability %

6. Revenue SourcesApproximately what percentage of revenue comes from the sources listed:

2. Annual Revenue check one Federal Government %

box only State Government %

Less than $1,000,000 Foundations %

$1,000,000 - $3,000,000 Fee for Service %

$3,000,000 - $5,000,000 Individual Contributions %

$5,000,000 - $10,000,000 Corporate Sponsorship %

$10,000,000 or more Membership Dues %

Other %

3. Number of Employees check one

Use full time equivalents. box only 7. What are the biggest challenges facing your organization today?

Less than 2020 - 4950 - 99

100 - 199 continue on reverse side

200 - 499500 or more 8. What conference topics or speakers would interest you?

continue on reverse side

Name

Organization

Cyclorama Building, 369 Franklin St. Buffalo, NY 14202 716-856-3300 Fax: 856-2524

2012 WESTERN NEW YORK NONPROFIT SALARY SURVEY QUESTIONNAIRE

RETURN SURVEY IN THE ENCLOSED ENVELOPE, FAX TO 716-856-2524 OR EMAIL- [email protected]

Please complete each section and return by May 17, 2013.

Thank you for participating. Identify yourself or your organization.(Optional)



BASE SALARY DEFINITIONS 2012

Low: Represents the lowest compensation figure reported. Mean: Represents the arithmetic average of all compensation figures reported. Median: Represents the compensation figure above which 50% of all reported

compensation figures fall (50th percentile). High: Represents the highest compensation figure reported.

Number of

Organizations Mean Median

Executive Director/President:

2012 113 117,073$ 110,000$ 2010 123 115,678$ 100,000$ 2008 133 117,620$ 108,710$ 2006 156 107,165$ 90,050$ 2004 167 99,671$ 93,995$

Chief Operating Officer:

2012 33 100,024$ 98,000$ 2010 31 91,502$ 85,632$ 2008 24 87,376$ 90,000$ 2006 36 100,973$ 90,000$ 2004 37 86,777$ 86,449$

Chief Financial Officer:

2012 59 90,856$ 92,400$ 2010 65 88,054$ 86,844$ 2008 65 87,579$ 86,000$ 2006 101 76,655$ 72,918$ 2004 88 75,254$ 75,000$

Vice President:

2012 18 88,727$ 90,000$ 2010 16 79,796$ 81,250$ 2008 29 86,163$ 85,000$ 2006 32 82,579$ 78,083$ 2004 47 69,979$ 68,000$

Deputy/Assistant Director:

2012 23 73,057$ 67,776$ 2010 22 62,445$ 58,620$ 2008 29 61,420$ 58,605$ 2006 36 67,940$ 57,235$ 2004 38 62,115$ 61,985$


LUMSDEN & McCORMICK, LLP2012 NONPROFIT SALARY SURVEY

COMPARISON OF 2012 TO PRIOR YEARS BY POSITION

BASE SALARY

Number of


Director of Finance/Controller:

2012 56 69,874$ 69,061$ 2010 53 59,768$ 57,231$ 2008 64 56,572$ 57,850$ 2006 68 62,417$ 60,158$ 2004 78 55,310$ 54,616$

Operations/Program Director:

2012 51 64,267$ 63,000$ 2010 57 58,600$ 54,500$ 2008 76 58,357$ 55,000$ 2006 70 53,435$ 50,000$ 2004 67 49,834$ 48,405$

Human Resource Director:

2012 43 63,133$ 60,861$ 2010 48 66,339$ 62,527$ 2008 48 62,589$ 58,461$ 2006 70 59,972$ 55,018$ 2004 73 55,369$ 50,000$

Development Director:

2012 48 63,151$ 64,111$ 2010 56 62,621$ 60,258$ 2008 58 63,305$ 59,950$ 2006 72 57,365$ 50,375$ 2004 79 52,152$ 50,162$

Information Systems Director:

2012 49 67,312$ 65,600$ 2010 51 63,741$ 61,000$ 2008 54 59,331$ 56,030$ 2006 75 59,621$ 56,901$ 2004 70 55,758$ 53,500$


BASE SALARY

COMPARISON OF 2012 TO PRIOR YEARS BY POSITION


Number of


Executive Director/President:

2012 113 117,073$ 110,000$

2010 123 115,678$ 100,000$

Percentage change 1% 10%

Chief Operating Officer:

2012 33 100,024$ 98,000$

2010 31 91,502$ 85,632$


Chief Financial Officer:

2012 59 90,856$ 92,400$

2010 65 88,054$ 86,844$


Vice President:

2012 18 88,727$ 90,000$

2010 16 79,796$ 81,250$


Deputy/Assistant Director:

2012 23 73,057$ 67,776$

2010 22 62,445$ 58,620$


Director of Finance/Controller:

2012 56 69,874$ 69,061$

2010 53 59,768$ 57,231$


Operations/Program Director:

2012 51 64,267$ 63,000$

2010 57 58,600$ 54,500$




INCLUDING PERCENTAGE CHANGE BY POSITION

BASE SALARY

COMPARISON OF 2012 AND 2010 SALARY SURVEY RESULTS

Number of


Human Resource Director:

2012 43 63,133$ 60,861$

2010 48 66,339$ 62,527$

Percentage change -5% -3%

Development Director:

2012 48 63,151$ 64,111$

2010 56 62,621$ 60,258$


Information Systems Director:

2012 49 67,312$ 65,600$

2010 51 63,741$ 61,000$



INCLUDING PERCENTAGE CHANGE BY POSITION


BASE SALARY


COMPARISON OF 2012 AND 2010 SALARY SURVEY RESULTS

EXECUTIVE DIRECTOR/PRESIDENT

Number of BASE SALARY

Organizations Lowest Mean Median Highest

A. TOTAL RESPONSES 113 11,500$ 117,073$ 110,000$ 305,000$

B. TYPE OF ORGANIZATION

Arts & Culture 11 54,000$ 130,958$ 105,000$ 256,000$

Association/Membership Organization 3 75,000$ 92,667$ 95,000$ 108,000$

Education

- College/University 4 117,700$ 180,596$ 187,062$ 230,560$ - Private, Charter Schools 7 15,331$ 98,684$ 96,100$ 155,000$

Foundation/Funds Development 7 67,100$ 138,843$ 110,092$ 261,000$

Government Agency/Municipality 9 11,800$ 69,769$ 76,357$ 152,152$

School District 11 113,300$ 151,248$ 148,564$ 227,000$

Health Care

- Hospitals 2 125,600$ 187,800$ 187,800$ 250,000$ - Other than hospitals 10 72,673$ 140,758$ 109,000$ 305,000$

Human Services 34 43,340$ 108,762$ 100,675$ 187,344$

Other 15 11,500$ 100,150$ 95,600$ 225,000$

C. ANNUAL REVENUE

Less than $1,000,000 20 11,500$ 67,263$ 63,678$ 115,000$ $1,000,000 - $3,000,000 16 48,204$ 96,891$ 91,000$ 158,000$ $3,000,000 - $5,000,000 14 15,331$ 92,220$ 92,726$ 190,000$ $5,000,000 - $10,000,000 15 36,071$ 128,758$ 115,000$ 256,000$ More than $10,000,000 46 11,800$ 149,031$ 148,560$ 305,000$

D. NUMBER OF EMPLOYEES

Less than 20 34 11,500$ 93,380$ 80,000$ 261,000$ 20 - 49 15 15,331$ 93,398$ 85,000$ 207,000$ 50 - 99 18 48,204$ 110,926$ 96,300$ 250,000$ 100 - 199 18 11,800$ 125,448$ 114,150$ 305,000$ 200 - 499 16 100,000$ 148,222$ 148,560$ 250,000$

More than 500 10 122,747$ 179,292$ 186,415$ 227,000$




CHIEF OPERATING OFFICER





Arts & Culture 2 54,000$ 69,500$ 69,500$ 85,000$

Association/Membership Organization - -$ -$ -$ -$

Education



Government Agency/ Municipality - -$ -$ -$ -$

School District 5 130,000$ 139,599$ 130,841$ 155,000$

Health Care


Human Services 15 45,000$ 91,647$ 96,035$ 165,474$

Other 1 150,000$ 150,000$ 150,000$ 150,000$

C. ANNUAL REVENUE



Less than 20 6 54,000$ 76,343$ 65,000$ 150,000$ 20 - 49 2 66,300$ 68,150$ 68,150$ 70,000$ 50 - 99 6 45,000$ 81,642$ 84,000$ 113,850$ 100 - 199 5 103,000$ 126,470$ 125,600$ 152,152$ 200 - 499 3 66,950$ 87,931$ 97,000$ 99,842$

More than 500 9 95,000$ 126,600$ 130,000$ 165,474$




CHIEF FINANCIAL OFFICER





Arts & Culture 3 83,435$ 97,812$ 105,000$ 105,000$


Education




School District 8 67,130$ 103,579$ 100,000$ 150,000$

Health Care


Human Services 22 43,930$ 83,876$ 87,594$ 134,613$

Other 5 75,760$ 95,672$ 87,600$ 140,000$

C. ANNUAL REVENUE



Less than 20 7 40,000$ 75,424$ 71,250$ 140,000$ 20 - 49 6 23,256$ 66,048$ 73,015$ 90,000$ 50 - 99 11 43,930$ 70,244$ 75,760$ 105,000$ 100 - 199 8 75,000$ 98,729$ 100,100$ 121,200$ 200 - 499 14 67,130$ 100,065$ 96,959$ 215,000$ More than 500 11 98,051$ 117,374$ 112,110$ 150,000$




VICE PRESIDENT





Arts & Culture - -$ -$ -$ -$


Education

- College/University 3 82,281$ 94,155$ 87,859$ 112,325$ - Private, Charter Schools - -$ -$ -$ -$



School District 2 60,000$ 70,000$ 70,000$ 80,000$

Health Care

- Hospitals - -$ -$ -$ -$ - Other than hospitals 1 90,000$ 90,000$ 90,000$ 90,000$

Human Services 8 50,000$ 76,295$ 77,271$ 106,000$

Other 1 95,000$ 95,000$ 95,000$ 95,000$

C. ANNUAL REVENUE

Less than $1,000,000 - -$ -$ -$ -$ $1,000,000 - $3,000,000 2 50,000$ 84,652$ 84,652$ 119,303$ $3,000,000 - $5,000,000 3 72,541$ 86,180$ 91,000$ 95,000$ $5,000,000 - $10,000,000 3 55,000$ 67,592$ 57,775$ 90,000$ More than $10,000,000 9 60,000$ 90,057$ 87,859$ 112,325$






DEPUTY/ASSISTANT DIRECTOR





Arts & Culture 4 30,500$ 76,051$ 77,552$ 118,600$


Education

- College/University - -$ -$ -$ -$ - Private, Charter Schools 2 42,741$ 53,371$ 53,371$ 64,000$

Foundation/Funds Development - -$ -$ -$ -$


School District 2 126,642$ 130,049$ 130,049$ 133,455$

Health Care


Human Services 8 36,540$ 68,342$ 69,888$ 101,637$

Other 2 56,300$ 61,956$ 61,956$ 67,612$

C. ANNUAL REVENUE







DIRECTOR OF FINANCE/CONTROLLER





Arts & Culture 5 19,000$ 59,220$ 70,000$ 87,100$


Education




School District 6 67,089$ 87,715$ 84,600$ 125,000$

Health Care


Human Services 17 34,000$ 64,699$ 60,861$ 121,797$

Other 5 63,000$ 68,592$ 65,000$ 78,600$

C. ANNUAL REVENUE



Less than 20 9 19,000$ 53,341$ 50,000$ 82,400$ 20 - 49 7 49,799$ 67,119$ 65,000$ 79,536$ 50 - 99 10 45,000$ 64,074$ 66,000$ 87,100$ 100 - 199 13 55,000$ 71,606$ 69,061$ 87,700$ 200 - 499 7 60,000$ 82,137$ 76,000$ 125,000$

More than 500 9 60,861$ 82,941$ 80,000$ 121,797$




OPERATIONS/PROGRAM DIRECTOR





Arts & Culture 5 40,000$ 66,761$ 73,903$ 85,000$


Education



Government Agency/Municipality - -$ -$ -$ -$

School District 5 50,950$ 93,004$ 104,477$ 110,000$

Health Care


Human Services 22 25,000$ 60,975$ 61,500$ 88,407$

Other 4 47,000$ 59,656$ 57,933$ 75,760$

C. ANNUAL REVENUE



Less than 20 14 38,000$ 52,908$ 48,500$ 90,200$ 20 - 49 3 25,000$ 53,890$ 65,865$ 70,805$ 50 - 99 13 50,668$ 63,355$ 60,000$ 85,000$ 100 - 199 4 54,540$ 66,432$ 68,452$ 74,285$

200 - 499 7 50,950$ 73,037$ 71,000$ 105,000$

More than 500 9 57,391$ 81,312$ 78,000$ 110,000$




HUMAN RESOURCE DIRECTOR





Arts & Culture 2 30,000$ 31,000$ 31,000$ 32,000$


Education


Foundation/Funds Development - -$ -$ -$ -$


School District 4 45,000$ 83,146$ 84,500$ 118,582$

Health Care


Human Services 22 29,120$ 59,636$ 58,103$ 113,008$

Other 2 53,980$ 56,990$ 56,990$ 60,000$

C. ANNUAL REVENUE

Less than $1,000,000 - -$ -$ -$ -$ $1,000,000 - $3,000,000 2 31,720$ 44,798$ 44,798$ 57,876$ $3,000,000 - $5,000,000 6 29,120$ 44,020$ 45,690$ 60,000$ $5,000,000 - $10,000,000 8 28,857$ 43,345$ 43,120$ 66,300$ More than $10,000,000 27 45,000$ 74,602$ 70,000$ 118,582$


Less than 20 - -$ -$ -$ -$ 20 - 49 3 28,857$ 48,911$ 57,876$ 60,000$ 50 - 99 8 29,120$ 40,227$ 36,000$ 53,980$ 100 - 199 8 44,239$ 62,560$ 58,345$ 114,000$ 200 - 499 11 42,000$ 70,480$ 70,000$ 118,582$

More than 500 11 55,000$ 79,464$ 75,000$ 113,008$




DEVELOPMENT DIRECTOR





Arts & Culture 7 45,000$ 75,914$ 85,000$ 112,750$


Education




School District 3 93,148$ 98,383$ 94,000$ 108,000$

Health Care


Human Services 19 29,556$ 54,559$ 52,500$ 75,750$

Other 3 12,000$ 44,733$ 53,950$ 68,250$

C. ANNUAL REVENUE



Less than 20 11 12,000$ 50,230$ 45,000$ 82,782$ 20 - 49 3 30,000$ 46,917$ 42,500$ 68,250$ 50 - 99 10 29,556$ 55,018$ 47,451$ 91,650$ 100 - 199 7 52,000$ 81,531$ 75,000$ 120,000$

200 - 499 7 46,080$ 66,961$ 65,000$ 94,000$

More than 500 8 60,861$ 73,545$ 68,643$ 108,000$




INFORMATION SYSTEMS DIRECTOR





Arts & Culture 1 46,800$ 46,800$ 46,800$ 46,800$


Education

- College/University 3 65,600$ 81,800$ 79,051$ 100,750$

- Private, Charter Schools 5 32,500$ 54,832$ 58,650$ 73,110$



School District 10 66,056$ 90,798$ 90,657$ 130,000$

Health Care

- Hospitals 2 68,500$ 74,250$ 74,250$ 80,000$

- Other than hospitals 7 45,900$ 63,788$ 60,000$ 78,000$

Human Services 17 40,000$ 60,627$ 57,966$ 98,572$

Other 1 42,000$ 42,000$ 42,000$ 42,000$

C. ANNUAL REVENUE

Less than $1,000,000 1 38,000$ 38,000$ 38,000$ 38,000$

$1,000,000 - $3,000,000 3 48,000$ 57,161$ 60,000$ 63,482$

$3,000,000 - $5,000,000 6 32,500$ 43,350$ 43,450$ 54,801$

$5,000,000 - $10,000,000 7 40,000$ 57,009$ 58,650$ 75,000$

More than $10,000,000 32 44,865$ 75,927$ 73,634$ 130,000$


Less than 20 5 38,000$ 52,857$ 54,801$ 63,482$

20 - 49 3 32,500$ 50,378$ 42,000$ 76,635$

50 - 99 6 40,000$ 52,830$ 46,350$ 80,730$

100 - 199 9 50,000$ 71,016$ 72,288$ 100,750$

200 - 499 14 44,865$ 73,516$ 73,033$ 104,806$

More than 500 11 55,324$ 77,957$ 67,998$ 130,000$




SUMMARY BY ORGANIZATION TYPE



A. TOTAL RESPONSES 11

B. POSITION

Executive Director/President 11 54,000$ 130,958$ 105,000$ 256,000$

Chief Operating Officer 2 54,000$ 69,500$ 69,500$ 85,000$

Chief Financial Officer 3 83,435$ 97,812$ 105,000$ 105,000$

Vice President - -$ -$ -$ -$

Deputy/Assistant Director 4 30,500$ 76,051$ 77,552$ 118,600$

Director of Finance/Controller 5 19,000$ 59,220$ 70,000$ 87,100$

Operations/Program Director 5 40,000$ 66,761$ 73,903$ 85,000$

Human Resource Director 2 30,000$ 31,000$ 31,000$ 32,000$

Development Director 7 45,000$ 75,914$ 85,000$ 112,750$

Information Systems Director 1 46,800$ 46,800$ 46,800$ 46,800$


B. POSITION


Chief Operating Officer - -$ -$ -$ -$



Deputy/Assistant Director - -$ -$ -$ -$

Director of Finance/Controller - -$ -$ -$ -$


Human Resource Director - -$ -$ -$ -$

Development Director - -$ -$ -$ -$



ARTS & CULTURE:

ASSOCIATION/MEMBERSHIP ORGANIZATION:






EDUCATION:


B. POSITION




Vice President 3 82,281$ 94,155$ 87,859$ 112,325$








B. POSITION












COLLEGE/UNIVERSITIES

PRIVATE, CHARTER SCHOOLS






GOVERNMENT :


B. POSITION


Chief Operating Officer - -$ -$ -$ -$


Vice President 1 119,303$ 119,303$ 119,303$ 119,303$



Operations/Program Director - -$ -$ -$ -$





B. POSITION




Vice President 2 60,000$ 70,000$ 70,000$ 80,000$








AGENCY/MUNICIPALITY

SCHOOL DISTRICT






HEALTH CARE:


B. POSITION







Operations/Program Director - -$ -$ -$ -$


Development Director - -$ -$ -$ -$



B. POSITION




Vice President 1 90,000$ 90,000$ 90,000$ 90,000$








HOSPITALS

OTHER THAN HOSPITALS







B. POSITION




Vice President 2 104,000$ 114,500$ 114,500$ 125,000$




Human Resource Director - -$ -$ -$ -$




B. POSITION




Vice President 8 50,000$ 76,295$ 77,271$ 106,000$








FOUNDATIONS/FUNDS DEVELOPMENT

HUMAN SERVICES







B. POSITION




Vice President 1 95,000$ 95,000$ 95,000$ 95,000$








OTHER





FRINGE BENEFITS

Survey responses revealed nonprofit organizations offer myriad fringe benefit plans, options and contribution rates. Several employers contribute fixed amounts to fund either individual benefits or to fund various cafeteria style plans, and one organization allocates certain fringe costs to employees based on a percentage of salary. Several organizations indicated they offer and fund benefits based on hours worked or employee classification. However, the majority of organizations fund benefits based on predetermined percentages of cost. The employer contributions for those respondents are summarized by category below and on the following pages.

Number of Responses

Fringe Benefit

Number of

Respondentents

Offering Benefit

Range of %

Paid by

Employer

Health Care - Single 10 75% - 100%

Health Care - Family 7 30% - 80%

Dental 7 0% - 100%

Eye Care 4 0% - 100%

401(k) Plan 0 NA

403(b) Plan 7 0% - 7%

Life Insurance 5 0% - 100%

Short-term Disability 4 75% - 100%

Long-term Disability 1 100%

10

ARTS & CULTURAL



FRINGE BENEFITS

Number of Responses

Fringe Benefit

Number of

Respondentents

Offering Benefit

Range of

% Paid by

Employer



Dental 2 0% - 50%

Eye Care 1 0%

401(k) Plan 2 0% - 3%

403(b) Plan 0 NA

Life Insurance 0 NA

Short-term Disability 0 NA

Long-term Disability 0 NA

2

ASSOCIATION/MEMBERSHIP

Number of Responses

Fringe Benefit

Number of

Respondentents

Offering Benefit

Range of

% Paid by

Employer



Dental 6 75% - 90%

Eye Care 1 0%

401(k) Plan 1 0%

403(b) Plan 9 2% - 7.5%



Long-term Disability 8 0% - 100%

EDUCATION

10



FRINGE BENEFITS

Number of Responses

Fringe Benefit

Number of

Respondentents

Offering Benefit

Range of %

Paid by

Employer



Dental 4 75% - 80%

Eye Care 4 75% - 80%

401(k) Plan 3 3% - 8%

403(b) Plan 4 0%

Life Insurance 5 100%



7

FOUNDATION/FUND DEVELOPMENT

Number of Responses

Fringe Benefit

Number of

Respondentents

Offering Benefit

Range of %

Paid by

Employer



Dental 9 75% - 100%

Eye Care 6 75% - 100%

401(k) Plan 1 2%

403(b) Plan 3 0%




11

GOVERNMENT AGENCY/MUNICIPALITY



FRINGE BENEFITS

Number of Responses

Fringe Benefit

Number of

Respondentents

Offering Benefit

Range of %

Paid by

Employer



Dental 10 50% - 100%

Eye Care 6 0% - 100%

401(k) Plan 0 NA

403(b) Plan 10 0%


Short-term Disability 3 100%

Long-term Disability 2 100%

SCHOOL DISTRICT

15

Number of Responses

Fringe Benefit

Number of

Respondentents

Offering Benefit

Range of %

Paid by

Employer



Dental 12 0% - 100%

Eye Care 7 0% - 100%

401(k) Plan 7 0% - 4%

403(b) Plan 7 0% - 5%




14

HEALTH CARE



FRINGE BENEFITS

Number of Responses

Fringe Benefit

Number of

Respondentents

Offering Benefit

Range of %

Paid by

Employer



Dental 30 0% - 100%

Eye Care 10 0% - 90%

401(k) Plan 14 0% - 6%

403(b) Plan 20 0% - 7%




HUMAN SERVICES

35

Number of Responses

Fringe Benefit

Number of

Respondentents

Offering Benefit

Range of %

Paid by

Employer



Dental 13 0% - 100%

Eye Care 6 0% - 100%

401(k) Plan 7 0% - 10%

403(b) Plan 9 0% - 5%




21

OTHER NONPROFIT

© 2013Lumsden & McCormick, LLP 29


REVENUE SOURCES

Revenue source information was provided by 107 respondents as summarized below. Number of responses 7 2 10 6 11 13 2 9 31 16

Industry

Arts &

Cultural

Association/

Membership

Organization Education

Foundation/Fund

Development

Governent

Agency/

Municipality

School

District Hospital

Other

Health

Care

Human

Services Other

Federal Government 3% - 2% - 6% 3% 19% 12% 26% 12%State Government 8% - 23% - 17% 54% 32% 31% 38% 25%

Foundations 13% - 1% 1% - - - 5% 4% 3%Fee for Service 38% 25% 64% - 25% - 10% 46% 9% 20%

Individual Contributions 10% - 5% 46% - - - 3% 4% 10%Corporate Sponsorship 4% 13% 1% 9% - - - - 1% 2%

Membership Dues 7% 37% - - - - - 1% 1% 1%Other 17% 25% 4% 44% 52% 43% 39% 2% 17% 27%

100% 100% 100% 100% 100% 100% 100% 100% 100% 100%

© 2013Lumsden & McCormick, LLP 30


CHALLENGES FACING YOUR ORGANIZATION

We received 154 responses to the above question, representing all industries and revenue sizes. Not surprisingly, funding related issues continue to be the biggest challenge faced by exempt organizations, as 47 respondents (31%) cited declines in public and private funding, and ways to make up for the shortfalls, as their biggest challenge. The impact of these funding decreases is evident as 30 (19%) respondents mentioned operating issues as their primary concern. Specifically mentioned in this category were maintaining programs with declining revenues, increased legacy costs, and controlling costs while maintaining program and service levels. Health insurance and the Health Care Reform legislation as well as recruiting and retaining quality employees each received 19 (12%) comments, with many respondents citing the uncertainly of the legislation, increased health care costs and offering competitive salaries and benefits to employees as specific concerns. The political environment, particularly regulatory requirements and mandates, as well as the political structure, were noted as a challenge by 18 respondents (12%). Following is a summary of representative comments:

Funding and Operations

· Reduction in reimbursements from Federal and State governments.

· Legacy costs - retiree health insurance, pension.

· Finding adequate resources to implement mission.

· Managing limited resources while providing services, maintaining facilities.

Health Insurance/Health Care Reform and Human Resource Management

· Employee benefit costs soaring. Health insurance costs increasing.

· Employee benefits/Obama Care 2014 and how it will affect non-profits.

· Capacity building-adequate staff and administrative space; staff retention.

· Hire sufficient staff and compensate them fairly.

Regulations

· State policy vs. local issues are not aligned.

· Large annual increases in mandated expenses.

· Declining revenue base, over regulated system.

· Unfunded mandates, constantly changing regulations.

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