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Special Nonprofit Policies & Practices - 2003
Table of Contents
PUBLISHED: June 2003
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Introduction and Methodology . . . . . . . . . . . . . . . . . .1
Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . .2
Participating Organizations. . . . . . . . . . . . . . . . . . 13
Chief Executive Officers
Written Position Descriptions. . . . . . . . . . . . . . . . . 20
Table 1. Percentage of Respondents Having a
Written Position Description for the CEO
Employment Contracts . . . . . . . . . . . . . . . . . . . . . 22
Table 2. Percentage of Respondents Having an
Employment Contract with the CEO
Table 3. Length of CEO's Employment Contract
Incentive Bonuses. . . . . . . . . . . . . . . . . . . . . . . 26
Table 4. Respondents Offering CEO's an Incentive Bonus
Deferred Compensation Plans. . . . . . . . . . . . . . . . . . 28
Table 5. Length of CEO's Employment Before
Deferred Compensation Plan Becomes
Effective
Table 6. Amount of Deferred Compensation Set
Aside for the CEO within the Past 12 Months
Severance Pay. . . . . . . . . . . . . . . . . . . . . . . . . 32
Table 7. Amount of Severance Pay Provided to
the CEO (based on length of Service)
Table 8. Amount of Severance Pay Provided to the
CEO (regardless of length of service)
Practices Regarding Automobiles. . . . . . . . . . . . . . . . 36
Table 9. Respondents Providing the CEO with an
Automobile or Automobile Allowance
Table 10. Percentage of Respondents Providing
CEO with Compensation for/Provision
of Auto Garaging
Table 11. Percentage of Respondents Providing
CEO with Compensation for/Provision
of Auto Maintenance
Cellular/Car Phones. . . . . . . . . . . . . . . . . . . . . . 42
Table 12. Percentage of Respondents Providing
CEO with Compensation for/Provision
of a Cellular/Car Phone
Entertainment Budget . . . . . . . . . . . . . . . . . . . . . 44
Table 13. Percentage of Respondents Providing
CEO with an Entertainment Budget
Housing or Housing Subsidy . . . . . . . . . . . . . . . . . . 46
Table 14. Percentage of Respondents Providing
CEO with Housing or a Housing Subsidy
Personal/Laptop Computer . . . . . . . . . . . . . . . . . . . 48
Table 15. Percentage of Respondents Providing
CEO with a Personal/Laptop Computer
Relocation Expenses. . . . . . . . . . . . . . . . . . . . . . 50
Table 16. Respondents Providing CEO's with
Relocation Expenses
Supplemental Disability Insurance. . . . . . . . . . . . . . . 52
Table 17. Respondents Providing the CEO with
Supplemental Disability Insurance
Supplemental Medical Insurance . . . . . . . . . . . . . . . . 54
Table 18. Respondents Providing the CEO with
Supplemental Medical Insurance
Supplemental Retirement Plan . . . . . . . . . . . . . . . . . 56
Table 19. Respondents Providing the CEO with
Supplemental Retirement Plan
Paid Sabbatical Leave. . . . . . . . . . . . . . . . . . . . . 58
Table 20. Respondents Providing the CEO with a
Paid Sabbatical Leave
Table 21. Length of CEO's Paid Sabbatical Leave
Table 22. Percentage of Base Pay Received by the
CEO During the Sabbatical Leave
Board of Directors
Annual Retainer
Table 23. Do Members of the Board of Directors . . . . . 64
Receive an Annual Retainer?
Meeting Attendance Fees. . . . . . . . . . . . . . . . . . . . 65
Fees to Chairpersons . . . . . . . . . . . . . . . . . . . . . 65
Travel and Living Expenses . . . . . . . . . . . . . . . . . . 66
Table 24. Are Members of the Board of Directors
Reimbursed for Travel and Living
Expenses to Board and/or Committee
Meetings?
Table 25. Are Members of the Board of Directors
Reimbursed for Business Class Air Travel
(if they are not reimbursed for First
Class air travel)?
Travel Expenses of Spouses . . . . . . . . . . . . . . . . . . 69
Travel Expenses of Other Family Members. . . . . . . . . . . . 69
Pay Practices
Pay Raises . . . . . . . . . . . . . . . . . . . . . . . . . . 70
Table 26. Frequency of Pay Raises in the
Organization
Table 27. When Does the Organization Usually
Grant Pay Raises?
Deferred Compensation. . . . . . . . . . . . . . . . . . . . . 74
Table 28. Are Any Employees (other than the
CEO) Eligible for a Deferred
Compensation Plan?
Telecommuting
Telecommuting by CEO . . . . . . . . . . . . . . . . . . . . . 76
Table 29. How Much Time Does the CEO Spend
Telecommuting from Home?
Table 30. Percentage of CEO's Whose
Telecommuting Time is Negotiated
with the Board of Directors
Telecommuting by Other Executives. . . . . . . . . . . . . . . 80
Table 31. On Average, How Much Time Do Other
Executives Spend Telecommuting
from Home?
Telecommuting by Professional Employees. . . . . . . . . . . . 82
Table 32. On Average, How Much Time Do Professional
Employees Spend Telecommuting from Home?
Telecommuting by Clerical Employees. . . . . . . . . . . . . . 84
Table 33. On Average, How Much Time Do Clerical
Employees Spend Telecommuting from Home?
Retirement Practices
Age at Retirement. . . . . . . . . . . . . . . . . . . . . . . 86
Table 34. Does the Organization Have a Policy Stating at
What
Age Employees Can Take Paid Retirement?
Retiree Health Insurance . . . . . . . . . . . . . . . . . . . 88
Table 35. Prior Employment Required
to be Eligible for
Retiree Health Insurance Benefits.
Table 36. Who Pays the Health Insurance Premium
for Retirees?
Retiree Dental Insurance . . . . . . . . . . . . . . . . . . . 92
Table 37. Prior Employment Required
to be Eligible for Retiree
Dental Insurance Benefits.
Table 38. Who Pays the Dental Insurance Premium
for Retirees?
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