Nonprofit Fringe Benefits and Working Conditions Surveyed

Fringe Benefits and Working Conditions in Nonprofit Organizations, 6th Edition
Table of Contents

                                                             Page

Foreword

Methodology  . . . . . . . . . . . . . . . . . . . . . . . . . .i

Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . .i

Work Hours
     Lunch Period. . . . . . . . . . . . . . . . . . . . . . . .1
     Work Week . . . . . . . . . . . . . . . . . . . . . . . . .4
     Work Day. . . . . . . . . . . . . . . . . . . . . . . . . .7
     Flextime. . . . . . . . . . . . . . . . . . . . . . . . . 10

Overtime Practices
     Compensation for Overtime Work Performed when Work Week Plus
     Overtime Totals:
          40 hours or less . . . . . . . . . . . . . . . . . . 13
          More than 40 hours . . . . . . . . . . . . . . . . . 22

General Fringe Benefit Practices
     Overall Cost of Fringe Benefits . . . . . . . . . . . . . 31
     Flexible Benefit/Cafeteria/Section 125 Plan . . . . . . . 40
     Fringe Benefits for Part-Time Employees . . . . . . . . . 43

Holiday Practices
     Number of Paid Holidays Granted Annually. . . . . . . . . 46
     Percentage of Respondents Granting Each Holiday . . . . . 49
     Practice When a Paid Holiday Falls on Saturday or Sunday. 61

Vacation Practices
     Minimum Length of Employment Required Before Any
          Vacation Can Be Taken. . . . . . . . . . . . . . . . 70
     Vacation Granted Annually
               Chief Executive Officers. . . . . . . . . . . . 79
               Administrative/Professional Employees . . . . .106
               Clerical/Blue Collar Employees. . . . . . . . .133

Special Leave Practices
     Illness of Immediate Family . . . . . . . . . . . . . . .160
     Death in Immediate Family . . . . . . . . . . . . . . . .169
     Funeral Attendance (not immediate family) . . . . . . . .178
     Jury Duty . . . . . . . . . . . . . . . . . . . . . . . .187
     Military Leave. . . . . . . . . . . . . . . . . . . . . .196
     Personal Leave. . . . . . . . . . . . . . . . . . . . . .205
     Maternity/Paternity Leave . . . . . . . . . . . . . . . .214

Insurance Practices
     Long-Term Disability Insurance. . . . . . . . . . . . . .223
     HMO Coverage
          For Employees. . . . . . . . . . . . . . . . . . . .232
          For Employees' Families. . . . . . . . . . . . . . .241
     Hospitalization Insurance
          For Employees. . . . . . . . . . . . . . . . . . . .250
          For Employees' Families. . . . . . . . . . . . . . .259
     Major Medical Insurance
          For Employees. . . . . . . . . . . . . . . . . . . .268
          For Employees' Families. . . . . . . . . . . . . . .277
     Dental Insurance
          For Employees. . . . . . . . . . . . . . . . . . . .286
          For Employees' Families. . . . . . . . . . . . . . .295
     Prescription Drug Insurance
          For Employees. . . . . . . . . . . . . . . . . . . .304
          For Employees' Families. . . . . . . . . . . . . . .313
     Vision Care Insurance
          For Employees. . . . . . . . . . . . . . . . . . . .322
          For Employees' Families. . . . . . . . . . . . . . .331
     Life Insurance
          Provisions for . . . . . . . . . . . . . . . . . . .340
          Amount Provided. . . . . . . . . . . . . . . . . . .349
          Can Employees Purchase Additional Insurance? . . . .358

Sick Leave and Short-Term Disability Insurance Practices
     Provisions for Time Lost Due to Sickness and/or Injury. .361
     Work Days of Sick Leave Credit Earned Annually. . . . . .370
     Accumulation of Sick Leave. . . . . . . . . . . . . . . .379
     Conversion of Unused Sick Leave Credit. . . . . . . . . .388
     Waiting Period for Short-Term Disability Insurance. . . .397
     Maximum Days Paid by Short-Term Disability Insurance. . .406
     Portion of Salary Paid under Short-Term Disability. . . .415
     Percentage of Short-Term Disability Insurance
          Premium Paid by Organization . . . . . . . . . . . .424

Retirement Practices
     Availability of Retirement Plans. . . . . . . . . . . . .433
     Employer's Contribution to a Defined Contribution Plan. .442
     Organization's Contribution to a 401(k)/403(b)/457/
          SEP/IRA Plan (without employee contribution) . . . .451
     Organization's Matching Contribution to 401(k)/403(b)/457/
          SEP/IRA Plan . . . . . . . . . . . . . . . . . . . .460

Tax-Advantaged Programs
     Pay Medical Premiums on a Pre-Tax Basis . . . . . . . . .469
     Contribution to Healthcare Flexible Spending Accounts
          on a Pre-Tax Basis . . . . . . . . . . . . . . . . .472
     Contribution to Dependent Care Flexible Spending Accounts
          on a Pre-Tax Basis . . . . . . . . . . . . . . . . .475

Employee Service/Assistance Programs
     Credit Union. . . . . . . . . . . . . . . . . . . . . . .478
     Discounts on goods/services . . . . . . . . . . . . . . .487
     Incentive Programs. . . . . . . . . . . . . . . . . . . .496
     Recognition Programs. . . . . . . . . . . . . . . . . . .505
     Suggestion Programs . . . . . . . . . . . . . . . . . . .514
     Off-Street Parking. . . . . . . . . . . . . . . . . . . .523
     Day Care for Children . . . . . . . . . . . . . . . . . .532
     Day Care for Elderly Parents. . . . . . . . . . . . . . .541
     Physical Examinations for Employee. . . . . . . . . . . .550
     Physical Examinations for Families. . . . . . . . . . . .559
     Full-line Cafeteria/Dining Room . . . . . . . . . . . . .568
     Deli/Salad/Sandwich Service . . . . . . . . . . . . . . .577
     Food/Beverage Vending Machines. . . . . . . . . . . . . .586
     Two or Three Types of Food/Beverage Services. . . . . . .595
     Fitness/Exercise Programs . . . . . . . . . . . . . . . .604
     Employee Recreation Programs. . . . . . . . . . . . . . .613
     Financial Counseling/Planning . . . . . . . . . . . . . .622
     Individual Counseling . . . . . . . . . . . . . . . . . .631
     Family Counseling . . . . . . . . . . . . . . . . . . . .640
     Legal Counseling. . . . . . . . . . . . . . . . . . . . .649
     Alcohol Cessation . . . . . . . . . . . . . . . . . . . .658
     Drug Cessation. . . . . . . . . . . . . . . . . . . . . .667
     Smoking Cessation . . . . . . . . . . . . . . . . . . . .676
     Weight Reduction. . . . . . . . . . . . . . . . . . . . .685
     Pre-Retirement/Retirement Counseling. . . . . . . . . . .694

Special Work Expenses
     Car or Car Allowance. . . . . . . . . . . . . . . . . . .703
     Publications. . . . . . . . . . . . . . . . . . . . . . .712
     Association/Professional Society Dues . . . . . . . . . .721
     Conference Registration Fees. . . . . . . . . . . . . . .730
     Conference Travel Expenses. . . . . . . . . . . . . . . .739
     Conference Room & Meal Expenses . . . . . . . . . . . . .748
     Club/Social Membership Dues . . . . . . . . . . . . . . .757
     First-Class Air Travel. . . . . . . . . . . . . . . . . .766
     Spouse's Travel Expenses. . . . . . . . . . . . . . . . .775

Educational Assistance
     Policy Regarding Paying for or Reimbursement of the
          Cost of Tuition for Employees. . . . . . . . . . . .784
     Policy Regarding Paying for or Reimbursement of the
          Cost of College Tuition for Employees' Children. . .793
     Limitations on Tuition Payments/Reimbursements. . . . . .802
     Type of Course Work Covered By Tuition Program. . . . . .811

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