From salary increase criteria and incentive practices to variable pay, life, disability and retirement plans, trends in compensation and benefits are covered here. Learn more - http://gt-us.co/15LyvkI

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Hot Topics
Hot
Topics
Compensation and
Benefits for
Not-for-Profit Entities
Budget and
compensation
overview

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Hot topics in compensation and benefits
Replay the Hot Topics in Compensation and Benefits
for Not-for-Profit Entities webcast for a focus on
latest developments and pressing concerns.
Read The Grant Thornton
2014 Nonprofit Compensation Survey,
for up-to-date, critical compensation
and benefits data, and trends and insights
to assist in your planning.
Find webcast and survey info at
www.grantthornton.com/comp-benefitssvy2014

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Salary budget increases
50+

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Salary increase criteria
Most organizations use merit/performance in determining salary increases
22% of organizations provide cost-of-living increases

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Incentive practices
Basis for
determining awards:
• Predetermined
goals/objectives
• Discretionary
• Combination of
above
• Other
Discretionary
bonuses have been
the most common
type of variable
pay, but formal
plans are being
more common
Nonprofits
increasingly offer
some type of
variable pay:
• Annual
incentives
• Discretionary
bonuses
• Special or spot
awards

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Variable pay

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Variable pay
Top executive 9%
Senior executives 4%
Other executives 3%
Managers 3%
All other
employees
3%
Average
bonus/incentive (%
of salary)

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Variable pay
Nearly 80% of
survey participants
offer medical
benefits to
employees

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Variable pay

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Medical program
Employer cost share
Dental program
Employer cost share
Vision program
Employer cost share
Variable pay

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Life and disability plans
Basic life and LTD plans
are the most prevalent
plans offered by survey
participants
Organizations typically
cover 85% to 95% of the
cost of these plans

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Retirement plans
401(k) and 403(b)
plans are the
most prevalent
plan among
survey
participants
Employer
contributions to
the retirement
plan as a
percentage of
salary range from
4% to 8%

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Board compensation
Although the vast majority of not-for-profits typically do not
pay their board members, 4% of survey participants do

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Ken Cameron
Director
Compensation and Benefits Consulting practice
National Not-for-Profit & Higher Education CBC Co-Practice Leader
ken.cameron@us.gt.com
+1 404 704 0136
Eddie Adkins
Partner
Washington National Tax Office
eddie.adkins@us.gt.com
+1 202 521 1565
Mike Monahan
Assistant Managing Principal, New York/New England Territory
Principal-in-Charge, CBC and PWS Tax Practices
Co-practice Leader, Not-for-Profit and Higher Education CBC
michael.monahan@us.gt.com
+1 212 542 9860
Contact
Information Learn more from our
NFP leaders

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Interested in learning more?
Play back the Hot Topics in Compensation and Benefits
for Not-for-Profit Entities webcast
Read The Grant Thornton 2014 Nonprofit Compensation
Survey executive summary
www.grantthornton.com/comp-benefitssvy2014
Visit www.grantthornton.com/nfp for further information
and thought leadership