2011survey NoNprofit - Wucpas
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2011 Nonprofit Compensation Survey1661 Aaron Brenner Drive Suite 300Memphis,Tennessee 38120901.761.2720 Fax: 901.683.1120210 East Main Street, Suite 2CTupelo, Mississippi 38804662.269.4014 Fax: 662.269.4016www.wucpas.comDear survey participant,Thank you for your participation in Watkins Uiberall’s 2011 Nonprofit Compensation Survey. We have enclosed theresults of the surveys received from nonprofit organizations across the State of Tennessee.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 2010 GuideStar National Nonprofit Compensation Report, based on 2008 data.We would like to extend a special thanks to our supporting organizations: Alliance for Nonprofit Excellence inMemphis, Center for Nonprofit Management in Nashville, and the United Way of Greater Chattanooga’s Center forNonprofits. Without their input and cooperation, we would not have been able to gather the volume of data necessaryto 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 andofferings 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 youhave 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 alsovisit our website at www.wucpas.com.Thanks again for your participation,1
22011 Nonprofit Compensation SurveyExecutive SummaryIn the last four years of the nation’s recession, nonprofits across thecountry have faced severe funding declines and soaring demands forservices. Private and public dollars for nonprofit programs have notbeen able to keep up with community needs, especially for basic safetynet services like housing, food, and health care. Most nonprofits arestruggling to maintain programs, cover their increased costs, andavoid layoffs and salary cuts.Cultivating and supporting a high-quality workforce has becomeeven more of a challenge in the recession. Competitive salaries andbenefits are essential for recruiting and retaining talented, committedemployees, but they are frequently sacrificed to address financialinstability. Maintaining core services in the face of growing demandscan mean sacrificing raises, bonuses, and filling vacancies, not tomention mentorship, professional development, and staff morale.Effective nonprofit leaders know that people are their most valuable—and vulnerable—resource. The Nonprofit Compensation Survey isdesigned to help leaders understand regional compensation trends andbenchmark their organizations’ compensation packages so that theycan preserve this resource. By understanding regional compensationpatterns and issues, nonprofit leaders can work to prioritize staffinggoals and design compensation plans that support and motivate theiremployees, and as a result, maximize their community impact.The survey includes a comparative analysis of salary and benefits innonprofit organizations based in Tennessee and in neighboringcounties of Arkansas, Mississippi, and Georgia. It is aimed at helpingnonprofits create new positions, restructure staffing plans, and conductstrategic and business planning. It is also intended to be of value toBoards in reviewing compensation practices; nonprofit professionalsand students planning their careers; and funders, government officialsand support organizations that wish to know more about compensationin the organizations and programs they support.Participating organizations are each served by regional nonprofitmanagement support centers located in three metropolitan regionsof Tennessee: Memphis (Alliance for Nonprofit Excellence), Nashville(Center for Nonprofit Management) and Chattanooga (United Wayof Greater Chattanooga’s Center for Nonprofits). Leaders of 251organizations participated in the survey. Participating organizationsrepresent more than 30 fields of work, are urban and rural, and range inannual budget size from less than 100,000 to more than 100 million.Key findings from the survey include: The median salary range reported for executive directors/CEOsis between 50,000 and 75,000 per year. The median annual salary range for chief executives at smallorganizations (up to 250,000 in gross annual revenues) is 30,000 to 49,000 per year. The median salary range for chiefexecutives of medium-sized organizations ( 250,000 to 5million in gross annual revenues) is 50,000 to 75,000 peryear, and the median salary range for chief executives of largeorganizations (gross annual revenues of more than 5 million)is more than 150,000 per year. 76.5% of small organizations have a female chief executive,while 62.1% of medium-sized organizations and 25.5% of largeorganizations have a female chief executive. 40% of female-led organizations report chief executive directorsalaries higher than the median range of 50,000 to 75,000 peryear, compared with 51.1% of all participating organizations.Disparities are highest in the upper salary ranges, with 15.3%of female-led organizations reporting executive salaries between 101,000 and 150,000 per year and 6.7% reporting executivedirector salaries of more than 150,000, compared to 20.1%and 11.3%, respectively, for all participating organizations. Healthcare/medical organizations are more likely to havehigher chief executive salaries than participants in general:50% of healthcare/medical organizations report that their chiefexecutives are paid more than 100,000 per year, compared to32% of all participants, and only 3.6% report that their chiefexecutives are paid less than 50,000 per year, compared to18.4% of all participants. 84% of participants say their organizations have not decreasedsalaries since the recession began, while 16% report decreasingsalaries as a result of the recession. The likelihood that a participating organization has had to cutsalaries as a result of the recession is directly correlated withsize. 20.5% of small organizations have decreased salaries asa result of the recession, along with 15.8% of medium-sizedorganizations and 13.5% of large organizations. Almost one third (30.7%) of participants do not anticipategiving raises in 2011, down from 37% last year. 71.1% of smallorganizations, 24.1% of medium-sized organizations, and17.3% of large organizations won’t give raises in 2011. 31.6% of participants provide an employee bonus program. 11.1%of small organizations, 32.9% of medium-sized organizations, and46.2% of large organizations offer bonuses. The extent to which volunteers provide organizational laborcorresponds with organizational size. 43.5% of small organizationsreport that at least 41% of labor is provided by volunteers,compared to only 15% of medium-sized organizations and 4%of large organizations. 35.6% of small organizations provide health insurance coverageto employees, compared to 84.5% of medium-sized organizationsand 100% of large organizations. 68.1% of participants provide dental insurance coverage toemployees. 25% of small organizations report providing dentalinsurance coverage to employees, compared to 72.7% of mediumsized organizations and 93.6% of large organizations. 46.1% of participants provide vision insurance coverage toemployees. 15.9% of small organizations provide vision insurancecoverage to employees, compared to 45.9% of medium-sizedorganizations and 73.5% of large organizations. Participants’ likelihood of providing retirement plans is correlatedwith organizational size: 13.3% of small organizations offer a
2011 Nonprofit Compensation Surveyretirement savings program to employees, compared to 64.7%of medium-sized organizations and 100% of large organizations. 44.7% of participants provide combined paid time off (PTO).The median range of combined days off is six to ten days per yearfor employees who have been employed by the organization forup to one year, eleven to twenty days for those who have beenemployed by the organization for one to five years, and morethan twenty days per year by those who have been employedmore than five years. The median range of vacation days is one to five days foremployees who have been employed for up to one year, sixto ten days for those who have been employed between oneand five years, eleven to twenty days for those who have beenemployed between five and ten years, and more than twentydays for those who have been employed at least ten years. The median range of sick days is one to five days for employeeswho have been employed for up to one year, and eleven totwenty days for those who have been employed at least one year.IntroductionWelcome to the 2011 Nonprofit Compensation Survey. This studywas designed to collect and share information about nonprofit salariesand benefits in the state of Tennessee and neighboring counties.Compiled by accounting firm Watkins Uiberall, in partnership withthree regional nonprofit support centers, the study provides a detailedlook at compensation in the state’s nonprofit sector. It can be used forbenchmarking salaries, tracking compensation trends and patterns,and understanding the many challenges facing regional nonprofits inmeeting their workforce needs. Supporting and investing in humanresources has always been one of the most important strategies in thenonprofit sector. Since the recession hit, the struggle to maintain thesize and quality of its workforce has intensified, as many organizationshave had to cut programs, services, staff, and salaries. Now, sectorleaders and supporters must pay special attention to how salariesand benefits can best be managed to attract and preserve its mostimportant asset. We invite you to explore this report to learn moreabout compensation in our nonprofit community, and we welcomeyour feedback and questions.MethodologyThe 2011 Nonprofit Compensation Survey was developed andadministered in July 2011. Two hundred ninety-one organizationsparticipated in this year’s survey, and 286 organizations completed theentire survey. The survey included 41 multiple-choice questions relatedto organizational size, staffing, and compensation. It was distributedelectronically to nonprofit leaders whose organizations are located in theState of Tennessee and in neighboring counties of Arkansas, Mississippiand Georgia. One representative of each organization participated inthe survey, typically the Executive Director or Chief Executive Officer.3
49.2%2011 Nonprofit Compensation Survey44.0%22.8%13.2%8.8%Participant Profile8.0%Service Region10.0%Survey Participants by RegionSurvey participants are located in the service areas of participatingnonprofit support centers representing counties across Tennesseealong with neighboring counties in Arkansas, Mississippi and Georgia.27.6%31.5%ChattanoogaGeographyNashville286 organizations responded to the survey including:Memphis90 organizations (31.5%) from the Memphis metro region, served bythe Alliance for Nonprofit Excellence40.9%117 organizations (40.9%) from the Nashville metro region, servedby the Center for Nonprofit Management79 organizations (27.6%) from the Chattanooga region, served by theUnited Way of Greater Chattanooga’s Center for NonprofitsCounties Served by Survey 0%Alliance for Nonprofit Excellence10.0%Center for Nonprofit ManagementMS27.6%United Way of Greater Chattanooga’sCenter for %Counties Served by Supporting OrganizationsThe percentages above reflect survey participantresponses to question #12 of the survey, “In whatcounties do you provide services?”6.4%GA12.8%12.8%18.0% 14.0%
ville12.3%2011 Nonprofit 9%8.2%6.8%48.8%6.8%520.9% 14.4%14.0%12.3%21.3%Participant Profile12.7%ChattanoogaField of WorkSurvey participantsNashvillerepresent more than 30 different fields of work.Top fields represented include human services (20.6%), healthcare/Memphismedicine (13%),and arts and culture (10.1%).21.3%Field of %Early childhood3.4%Economic development4.6%Education/training4.2%Higher education2.1%Adult education1.3%2.9%Elementary/secondary dical13.0%Housing6.3%Human services/social welfare20.6%Years inLiteracyOperation0.8%Mental health1.7%Research/development 0.0%Senior services 1.3%Under32.8%Supportingorganization(s)2.9%Veteran affairs 0.4%3–55.5%Youthservices2.5%Other21.2%6 – 10Years in Operation11.8%29.9%Years in Operation48.8%ChattanoogaMost participants are well-establishedorganizations. Almost 80percent have been operating Nashvillefor at least eleven years. Of these, 30.1%have been in operation for between 26 and 50 years, and 19.7% haveMemphisbeen in operation for at least 50 years.Un611Advocacy9.7%Arts/culture10.1%Public Funding48.8%Children/youth9.2%For almost half of participants(49.9%),government fundingEarly childhood3.4%Economicdevelopment4.6%comprises 10% orless oftheir total annualbudget. For 34.5% ofEducation/training4.2%participants, governmentbetween 11% and 60%Higherfundingeducation represents2.1%Adulteducation1.3%of their annual budget.Governmentfunding makes up more than2.9%Elementary/secondary educationAdvocacy60% of the annualbudgetfor15.6%ofrespondents. ealthcare/medical13.0%Children/youth9.2%Years in OperationHousing11 – 256.3%30.1%Early childhood3.4%Human services/social welfare20.6%Economic development4.6%Literacy 0.8%26 – 50Under 330.1%2.8%Education/training4.2%Mental health1.7% educationHigher2.1%Research/development 0.0%Over 503–55.5%19.7%Adult education1.3%Senior services 1.3%Annual Gross Revenues2.9%Elementary/secondary educationSupporting organization(s)2.9%6 – 10Environment/conservation2.9%11.8%Veteran affairs 0.4%Under 100,0009.9%Healthcare/medical13.0%Youth services2.5% Housing11 – 256.3%30.1% 100,00 – 249,999Other21.2%12.3%Human services/social welfare20.6%Literacy 0.8% 250,000 – 999,99926 – 5028.4% 30.1%Mental health1.7% 1million– 4,9million31.8%Research/development 0.0%Over 5019.7%Senior services 1.3% 5 million – 9.9 million6.8%Supporting organization(s)2.9% 10 million – 24.9 millionPublic Funding5.1%Veteran affairs 0.4%Youth services2.5% 25million– 100million2.1%Annual Gross RevenuesOther21.2%OrganizationAnnual Gross0%Over 100 million 1.0%37.4%Budget SizeRevenueUnder 100,0009.9%1 - 10%Under12.5%Under 100,00 – 249,999 100,00012.3% 100,00011 - 20%10.3% 100,000 – 250,000 – 999,999 100,000 –28.4% 249,000 249,00021 - 40%13.2% 1 million – 4,9 0705.1%Under 100,000 25 million – 100 million 2.1% 100,00 – 249,999Over 100 million 1.0% 250,000 – 999,99902041 - 60%61 - 80%9.9%81 - 100%12.3%28.4%406080100 1 million – 4,9 million31.8% 5 million – 9.9 million6.8% 10 million – 24.9 million5.1% 25 million – 100 million2.1%011.0%0%9.6%1 - 10%6.0%11 - 20%4070801006080406080204060801-111 - 221 - 441 - 610061 - 881 - 10100 250,000 – 999,000 250,000 – 999,000 1 million – 4.9 million37.4% 1 million – 4.9 million12.5% 5 million – 9.9 million40608010.3%100 5 million – 9.9 million12021 - 40% 10 million –13.2% 24.9 million 10 million – 24.9 million41 - 60% 25 million–11.0% 100 million61 - 80% 25 million – 100 millionOver 9.6% 100 millionOver 100 million6.0%020202081 - 100%Over 100 million 1.0%06080AnnualGross Revenues6.8% 10 million – 24.9 million50Ov800 5 million – 9.9 million408000302620406080100120100Under 100,000 100,000 – 249,000 250,000 – 999,000 1 million – 4.9 million 5 9.Annual Gross ReveUnder 100,000 100,000 – 249,000 250,000 – 999,000 1 million – 4.9 million 5 9.Organization Budge
62011 Nonprofit Compensation SurveyParticipant ProfileGross RevenuesParticipants represent a wide range of organizational budget sizes.48.5% have less than 1 million in gross annual revenues, 42.5%have between 1 million and 10 million in gross annual revenues,and 9% have more than 10 million in gross annual revenues.In this survey, organizations are classified as follows:Small: under 250,000 in gross annual revenuesMedium-sized: between 250,000 and 5 million in grossannual revenuesLarge: more than 5 million in gross annual revenuesGross RevenuesAnnual Gross RevenuesUnder 100,0006.3% 100,00 – 249,99912.2% 250,000 – 999,99930.0% 1 million – 4,9 million32.4% 5 million – 9.9 million10.1% 10 million – 24.9 million7.3% 25 million – 100 million1.4%Over 100 million 0.3%020406080100Number of Employees (full-time equivalents)Number of Employees (full-time equivalents)Under 10Number of Employees51.6%10 – 25Full-time StaffMore than half of survey participants (51.6%) have fewer than 10full-time employees. 32.5% have between ten and 50 full-timeemployees, and 15.9% have more than 50 full-time employees.Staff size is closely related to budget size. 98.1% of small organizationshave fewer than ten full-time staff. 52.5% of medium-sizedorganizations have fewer than ten full-time staff. Only 3.6% of largeorganizations have fewerthanten full-timeemployees,while 65.5%Numberof Employees(full-timeequivalents)of large organizations have more than 50 full-time employees.Under 1051.6%Part-time Staff10 – five25 or fewer18.0%70% of participants havepart-time employees. 17%have between six and 2026 part-timeemployees,and 13% have more– 5014.5%than 20 part-time employees.51 – 1008.0%101 – 2005.9%Hourly Staff201 – 500 1.0%For 54.5% of participants, hourly wage workers comprise 0 to 20%Over 500 1.0%of their workforce. Hourly workers make up between 21% and60% of the workforce for 27.0% of participants. For 18.5%, hourlyworkers comprise at least 61% of their workforce.0309012018.0%26 – 5014.5%Organization51 – 100Budget Size8.0% Annual GrossNumber of Employees(full-time equivalents)Revenue101 – 2005.9%Under 100,000Under 100,000201 – 500 1.0% 100,000 –Under 10 249,000 Over 500 1.0%10 – 25 250,000 – 999,000Number of18.0%0Number of 1 million –51 – 100 4.9 millionPart-timeEmployees 5 million – 9.9 million 250,000 –3026 – 5090 1 million –5.9% 5 million – 9.9 million1.0% 16.5%Over 5001–51.0%0 10 million – 24.9 million8.5%0%11 – 208.5%1 - 10%Over 2011 - 20%019.8%24.6%60Number of Hourly EmployeesUnder41 - 60% 100,00090150 1 million – 4.9 million11.5%20 5 million – 9.9 million24.6%10.1%3040506070 250,000 – 999,00011.5%41 - 60%61 - 80%80 1 million – 4.9 million 5 million – 9.9 millionOrganization Budget Size15.5%11.5%81 - 100%7.0%10.1%0102030405060708011.5%41 - 60%15.5%61 - 80%11.5%81 - 100%7.0%010203040506070 10 mil 24.9 mAnnual Gross Revenue19.8%7.0%10Under 100,000 – 100,00021 - 40% 249,00024.6%120 250,000 –15.5% 999,000 100,000 – 249,000019.8%21 - 40%150Over 100 million11.5% Hourly3021 - 40%11 - 20%Hourly11 - 20%12015081 - 100%1 - 10%1 - 10%90 100 million13.0%10.1%61 - 80% 0%0%53.5% 25 million –Hourly306 – 10Over 100 million1508.0% 4.9 million2010 – 500 25 million – 100 million120 999,00014.5%Part-timeEmployees101 – 200 10 million – 24.9 million51.6% 100,000 – 249,000Under 100,000 100,000 – 249,000 250,000 – 999,000 1 million – 4.9 million 5 million – 9.9 million 10 million – 24.9 million 25 million – 100 millionOver 100 million80Organization Budget Size 10 mil 24.9 m
2011 Nonprofit Compensation Survey7Staffing and SalariesThe tables on page 12 provide comparative salary data for key positionsat participating nonprofits. A wide variety of factors affect salarylevels, including organizational size, field of work, service deliverymodel, and revenue structure. When comparing an organization’ssalaries to this data, survey composition should be kept in mind:the majority of participating organizations are well-established urbannonprofits with less than 1 million in annual revenues. Nonprofitsin urban areas and those that have been operating longer tend topay higher salaries than rural organizations and those that were morerecently established. Smaller organizations tend to have lower salariesChief Executive Officer/Executive Directorthan larger ones.directors or chief executive officers than medium-sized or largeorganizations. 76.5% of small organizations have a female chiefexecutive, while 62.1% of medium-sized organizations and 25.5%of large organizations have a female chief executive. Nationally,women hold 57% of the chief executive positions at organizationswith budgets of 1 million or less but only 38% of the top positionsat organizations with budgets of more than 1 million and 16% ofthose at organizations with budgets of more than 50 million.Chief Executive Officer/Executive DirectorMaleExecutive SalaryUnder 30KThe median salary 30K range– 49K reported for executive directors/chiefexecutive officers is between 50,000 and 75,000 per year. 29.9% of 50K – 75Krespondents report executive salaries in this range. Half of participants 76K – 100K(51.5%) report higherexecutive director salaries and 18.6% reportlower executive directorsalaries than the median range. 101K – 150KOrganizationBudget Size42.3%Under 100,000 100,000 – 249,000Female57.7% 1 million – 4.9 millionChief Executive Officer/Executive Director050100150200 5 million – 9.9 millionOver 150KChief Executive Officer/ExecutiveDirector0Under 30K10 20 30 40 50 60 70 80number of respondents 30K – 49K 50K – 75K 76K – 100KOver 150K010 20 30 40 50 60 70 80number of respondentsMaleOrganizationBudget SizeAnnual GrossRevenueUnder 100,000Under 100,000 100,000 – 249,000 100,000 –Female 249,000 250,000 – 999,000 101K – 150K 250,000 – 999,000 1 million – 4.9 million 5 million – 9.9 million 10 million – 24.9 million 25 million – 100 millionOver 100 million 10 million – 24.9 million42.3% 25 million – 100 millionOver 100 million57.7% 250,000 – 999,000Median executivedirector salaries are somewhat lower for 1 million –organizationsledbyfemaleexecutive directors. 35.3% of female-led 4.9 millionorganizationsreportchiefexecutivesalaries in the median 50,000 5 million –million 40% of female-led organizations reportto 75,000 9.9range.Under executive 100,000 – 249,000 10 millionhigher–director salariesthan the median range, compared 100,000with 51.1% 24.9 millionof all participating organizations. Disparities are highest in the upper 25 million –salary ranges,with 15.3% of female-led organizations reporting 100 millionexecutive directorsalaries between 101,000 and 150,000 per yearOverUnder 100,000 – 100 millionand 6.7% reportingexecutive director salaries of more than 150,000, 100,000 249,000compared to 20.1% and 11.3%, respectively, for all organizations.050100150200 Nationally the gender gap among nonprofit chief executives isChief Executive Salary and Organizational SizeChief executive salaries are correlated with organizational size as decreasing for most sizes of organizations. The notable exception ismeasured by gross annual revenues. The median annual salary range organizations in the 1 million to 5 million range, where the gap hasUnder 250,000–millionlast– 5 million – 10 million – 25 million –Over–actuallyincreasedin 1thedecade.for chief executives at small organizations is 30,000 to 49,000per 100,000 100,000 999,000 4.9 million 9.9 million 24.9 million 100 million 100 million 249,000year. 26.2% of small organizations pay their executive director/CEOAnnual Gross RevenueUnder 100,000 –less than 30,000 per year. The median salary range for executive 100,000 249,000directors of medium-sized organizations is 50,000 to 75,000, and 5 million – 10 million –the median salary range for executive directors of large organizationsUnder 250,000 – 1 million – 5 million – 10 million – 25 9.9million–Over 100,000 –million 24.9 million 100,000 999,000 4.9million 9.9million 24.9million 100million 100million 249,000is more than 150,000.OrganizationOrganization Budget SizeChief Executive Salary and Gender57.7% of participants are led by a female executive director or chiefexecutive officer and 42.3% are led by a male executive. Nationally,women are chief executives of nearly 47% of the nation’s charities.Small organizations are more likely to have female chief executiveUnder 100,000 100,000 – 249,000 250,000 – 999,000 1 million – 4.9 millionUnder 100,000 100,000 – 249,000 250,000 999,000 5 million – 9.9 million 10 million – 24.9 million 25 million – 100 millionOver 100 million 5 million – 9.9 million 10 million – 24.9 million 25 million 100 millioOrganization Budget SizeAnnual Gross Revenue
82011 Nonprofit Compensation SurveyStaffing and SalariesChief Executive Salary and Education LevelParticipants were asked about the highest education level attained bytheir executive director or chief executive officer. More than 95% ofparticipants say their chief executive has at least an undergraduate degree.43.5% of participants report their chief executive has a graduate degree.There does not appear to be a strong correlation between the sizeof an organization and the education level of its chief executive. Insmall organizations, 50% of executive directors and chief executiveofficers have an undergraduate degree as their highest education leveland 39.6% have a graduate degree. 36.2% of executives in mediumsized organizations completed an undergraduate degree as theirhighest education level and 47.1% have a graduate degree. In largeorganizations, 28.3% completed an undergraduate degree as theirhighest level and 39.6% have a graduate degree.Chief executives with graduate education make somewhat highersalaries than their peers without graduate degrees. Among participatingorganizations, 86% of chief executives with a graduate degree makemore than 50,000 per year and 40% make more than 100,000 peryear. 80% of all chief executives make more than 50,000 per yearand 32% make more than 100,000 per year.Chief Executive Salary and Education LevelReview national or local salary surveysReview national or local salary surveysUndergraduate degreeUndergraduate degree043.5%Annual GrossRevenue 43.5%Under 100,000200402040 250,000 – 999,000GraduateSalary Ranges60806010017.8%17.8%NoGraduateoutside inputobtaineddegreeNo outside input obtained18.2%18.2%80 100,000 – 249,0000100120 250,000 – 999,000PostGraduateDegreeUnder 30K 30K - 49K 76K - 100K 101K - 150KOver 150K414 5 million – 9.9 million 50K - 75K 1 million0– 4.9 million1 5 million – 9.9 million1029 10 million – 24.9 million 23 10 million –7 24.9 million 25 million – 308 – 25 million 100 millionAutomatic annual 100 million11.3%Automatic annual11.3%12Merit basedMerit basedN/AN/A0100502040Automatic annual2006080100120 250,000 – 999,00015010011.3%Cost of living32.3% 1 million – 4.9 million 10 million – 24.9 million66.2% 25 million – 100 millionN/AAnnual Gross Revenue200150 5 million – 9.9 million200 100,000 – 249,000 250,000 – 999,000 1 million – 4.9 million 5 million – 9.9 millionOrganization Budget Size 10 million – 24.9 millionOver 100 million16.5%0Under 100,000200150Merit based16.5% 100,000 –16.5% 249,000500150100Salary Increases66.2%66.2%Under 100,00010050Salary IncreasesParticipants were asked how salary increases are determined in theirorganizations. 66.2% of participants say that salary increases are meritbased. 32.3% adjust salaries with cost of living increases. 11.3% saytheir organizations give automatic annual salary increases.Over 100 million32.3%32.3%Re43.5%10Over 100 millionCost of livingCost of living37.1%14.7%00 1 million – 4.9 million50Post graduate120Revi42.5%42.5%Review Undergraduateof other organizations'degree 990'sReview of other organizations' 990'sUnder 100,00014.7%14.7% 100,000 – 249,00068.4%68.4%Talk to other4.7%High organizationsschoolTalk to other organizations37.1%37.1%Graduate degree OrganizationGraduate degreeBudget SizePost graduatePost graduateSalary DeterminationParticipants were asked how salaries are determined in theirorganizations. The top methods reported for determining salariesare surveying national and/or local salaries (68.4%) and talking withother organizations about salaries (42.5%).Salary Determination4.7%4.7%High schoolHigh schoolChief Executive Salary and Field of WorkSeveral trends are notable with respect to chief executive salaries andfield of work. First, healthcare/medical organizations are more likelyto have higher chief executive salaries than participants in general:50% of healthcare/medical organizations report that their chiefexecutives are paid more than 100,000 per year, compared to 32%of all participants, and only 3.6% report that their chief executives arepaid less than 50,000 per year, compared to 18.4% of all participants.Second, human services/social welfare organizations are more likely tohave lower chief executive salaries than participants in general: 23.9%make less than 50,000 per year and 23.9% make more than 100,000per year. Arts organizations report more of a variation in chief executivesalaries, perhaps because of their broad range of organizational sizes:38.1% pay their chief executives more than 100,000 per year and23.8% pay them less than 50,000 per year. 25 million – 100 million50100Over 100 million150200
16.0%YesCost of Living30.
with national averages from the 2010 GuideStar National Nonprofit Compensation Report, based on 2008 data. We would like to extend a special thanks to our supporting organizations: Alliance for Nonprofit Excellence in Memphis, Center for Nonprofit Management in Nashville, and the United Way of Greater Chattanooga’s Center for Nonprofits.
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