Year over Year Review: New York-Based Top Executive Pay at Non-Profit Organizations

Year over Year Review: New York-Based Top Executive Pay at Non-Profit Organizations

November 7 2012

This information is based on a review and analysis recently completed by executive compensation consultancy Steven Hall & Partners of 208 New York-based non-profit organizations with median fiscal 2011 revenues of $20.1 million. The review and analysis examined pay and related governance data as disclosed in Form 990s filed with the Internal Revenue Service for the 2010 and 2011 fiscal tax years.


Overall Findings

  • Median total compensation increased 2.4% to $294,594 in fiscal 2011
    • Base salary increased less than 1%
    • Median bonus paid was $0 for both fiscal 2011 and 2010
      • Of the 40 organizations that did pay bonuses in 2011, the median amount was $34,250, an increase of 7% over last year
        • Only 30 organizations reported paying bonuses in fiscal 2010
    • All other compensation increased 4.8% in fiscal 2011
  • Approximately 27% of non-profits provided a perquisite or benefit in fiscal 2011
    • Most prevalent perquisite was housing allowance at 22%


Findings by Organizational Type

  • In both 2011 and 2010, highest median total compensation paid to Top Executives was at organizations designated as Arts, Cultures, and Humanities
    • Median pay of $402,968 for 2011
  • In 2011, lowest median total compensation of $225,465 was paid to Top Executives at organizations designated as Human Services
    • In fiscal 2010, lowest median total compensation paid was to Environment and Animals group
  • Median total compensation for top executives increased in fiscal 2011 for organizations designated as: Arts, Cultures, and Humanities; Education and Research; Environment and Animals; International; and Public, Societal Benefit
  • Median total compensation for top executives decreased in fiscal 2011 for organizations designated as: Health and Human Services


Governance Findings

  • 93% of organizations reported usage of governance practices when determining Executive Director pay
    • 89% of organizations relied on Board or Committee approval for executive compensation decisions
    • 71% relied on compensation survey or studies
    • 60% reported that they use the Compensation Committee to establish the compensation of the CEO

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  • Analyzed year-over-year changes in compensation data from same 208 non-profit organizations, who filed complete Form 990s in fiscal 2010 and fiscal 2011
  • Analyzed components of top executive compensation and governance practices including
    • Total compensation, comprised of base salary, bonus, and all other compensation
      • All other compensation includes contributions to benefit and deferred compensation plans, nontaxable benefits, and all other compensation as reported in organization’s Form 990
      • Perquisites, as disclosed in Form 990
    • Governance methods as they relate to executive compensation practices and as reported in the organization’s Form 990, Schedule J
  • 208 organizations were included in year-over-year study and for fiscal 2011, had
    • Median revenues of $20,100,634
      • Increased 6.2% from fiscal 2010 median of $18,930,952
    • Median total compensation for all employees of $9,802,739
      • 4.3% increase from fiscal 2010
    • Median number of employees of 226 for both 2011 and 2010