PUBLISHED: July 2007

Abbott, Langer Association Surveys came into existence on February 1, 2007 when Baker, Thomsen Associates purchased Abbott, Langer & Associates, Inc., the publisher of the six previous editions of Fringe Benefits and Working Conditions in Nonprofit Organizations. Questionnaires for the seventh edition of this survey were designed and distributed by Abbott, Langer & Associates, Inc., and data input was collected from past participants and survey purchasers during the period of October 2006 to January 31, 2007.

Three hundred thirty-eight (338) nonprofit organizations contributed data to the seventh edition of this survey. Thirty-four (34) types of nonprofit organizations are represented, with employment ranging from fewer than five (5) employees to organizations employing between 2,500 to 4,999 employees. The most heavily represented geographic regions include the Northeast, Mid-Atlantic, and North Central regions of the United States.

The title and format for the 2007 Benefits in Nonprofit Organizations survey differ somewhat from the title and format used in prior editions of the survey. The words "fringe" and "working conditions" have been dropped from the title. Graphical displays are now provided, and more summary descriptions are given.

The results of the survey are presented by geographic region, type of organization, geographic scope of organization, annual budget, and number of employees. Copies of the report are available for $289.00 through our website at www.abbott-langer.com. A companion report for nonprofit organizations covering salaries, salary ranges, bonuses, and total cash compensation is also offered by Abbott, Langer Association Surveys, Inc. and may also be purchased online at www.abbott-langer.com under All Nonprofit Organizations. The Benefits in Private Industry survey is also available at that site.


The Benefits in Nonprofit Organizations survey will be conducted on an annual basis going forward rather than once every three (3) years, as in the past. Participation for the 2008 survey will begin in October 2007 and continue through March 31, 2008. The 2008 Benefits in Nonprofit Organizations survey will be released on July 1, 2008.

Overall Cost of Benefits
Approximately 44% of respondents in the Seventh Edition of the Benefits in Nonprofit Organizations survey report the overall cost of benefits as a percentage of payroll expense at 20% to 30%, a range that is comparable to that commonly reported in surveys by for-profit organizations. Approximately 11% of respondents report that less than 15% of payroll expense is spent toward the cost of benefits.

Work Practices
A typical work week for the majority of respondents in the survey is a five (5) day week consisting of forty (40) hours. The most common lunch period among responding organizations is one (1) hour. The majority of respondents report that overtime is typically not allowed or paid for the Chief (Paid) Executive Officer, administrative/professional employees, or clerical/blue collar employees.

Insurance Practices
The predominant practice of nonprofit organizations participating in this survey is to provide employees with HMO coverage, hospitalization coverage, major medical insurance, a prescription drug plan, life insurance, long-term disability insurance, and dental insurance to employees. Vision insurance is offered by approximately fifty-five percent (55%) of organizations, but only forty-six percent (46%) contribute toward the cost of employee vision insurance.

Sick Leave and Short-Term Disability
Approximately fifty-one percent (51%) of respondents provide an ordinary sick leave plan to all employee groups, and thirty-seven percent (37%) provide a combination of a short-term disability and ordinary sick leave plan.

Holiday Practices
Thirty percent (30%) of participating nonprofit organizations offer twelve (12) or more paid holidays each year. In addition to the six (6) basic holidays of New Year's Day, Memorial Day, July 4th, Labor Day, Thanksgiving, and Christmas, the most popular secondary holidays offered are the day after Thanksgiving, Martin Luther King's birthday, and President's Day.

Vacation Practices
Reported vacation averages for nonprofit organizations are slightly higher than averages reported in for-profit organizations. The average number of vacation weeks earned by full-time employees is reported as 2.12 weeks per year for administrative/professional employees, 1.82 weeks per year for clerical/blue collar employees, and 2.5 weeks for the Chief (Paid) Executive Officer in the first year of employment.

Tax-Advantaged Programs
Approximately sixty-two percent (62%) of respondents in the survey report that a tax-advantaged program is available to employees for payment of medical premiums. Only forty-eight percent (48%) report offering Healthcare Flexible Spending Accounts or Dependent Care Flexible Spending Accounts, however.

Employee Programs
Many reporting nonprofit organizations offer a variety of employee programs with no contribution by the organization toward program cost. Such programs include a credit union, food/beverage vending machines, and financial counseling/planning. The most popular employee programs offered with the organization paying 100% of the cost of the program are off-street parking, recognition programs, individual counseling, and family counseling.

Educational Assistance
According to this year's survey, tuition reimbursement is not a common benefit offered to any level of employee in nonprofit organizations, with sixty-one percent (61%) to sixty-three percent (63%) of responding organizations offering no educational assistance plan whatsoever. Of those respondents who do offer educational assistance as a benefit, the educational assistance program is typically limited to course work that is job-related.

Retirement Practices
Only two percent (2%) of nonprofit organizations participating in the survey offer a defined benefit retirement plan to any employee group. A large majority of respondents do, however, report offering a 401(k), 457 Plan, or SEP-IRA retirement plan to all employee groups. Of those organizations offering such plans, typical contributions are six percent (6%) or more.