FairPay2016.Report

FAIR PAY FOR NORTHERN CALIFORNIA NONPROFITS:THE 2016 COMPENSATION & BENEFITS SURVEY REPORT

Fair Pay for Northern California Nonprofits:The 2016 Compensation & Benefits Survey ReportCopyright © 2016 by Rita Haronian and Bob Orser, Nonprofit Compensation AssociatesAll rights reserved. Published in the United States by Rita Haronian and Bob Orser, NonprofitCompensation Associates. No portion of this survey may be reproduced in any form without writtenpermission from the publishers.Limited License to Purchasers of the REPORT: By purchasing the REPORT, NCA has authorized downloadby you of one copy of the electronic version of the REPORT in PDF format. NCA grants you license toinstall one copy of the REPORT on your computer, FOR YOUR ORGANIZATION'S INTERNAL USE ONLY.You may also print a copy or copies of the report so long as the printed copies are FOR YOURORGANIZATION'S INTERNAL USE ONLY.Further restrictions: You shall not: (1) resell, rent, assign, distribute or transfer all or part of the REPORTor any rights granted hereunder to any other person or; (2) duplicate the REPORT other than making asingle backup or archival copy of the Electronic Version.Nonprofit Compensation AssociatesP.O. Box 10737Oakland, CA 94610Phone: (510) 645-1005www.nonprofitcomp.comQuestions About the Survey & Technical Support: [email protected] Information and Media Inquiries: [email protected] [email protected] [email protected] survey has been produced by Nonprofit Compensation Associates using FAIRPAY, a nonprofit salaryand benefits model and software. Based on over 50 years of combined experience in conductingnonprofit salary and benefits surveys, this stand-alone application, in conjunction with a speciallyformatted questionnaire, allows nonprofit organizations and associations to publish a survey withaccurate and detailed data for their local community or constituency.Nonprofit Compensation Associates is a partnership formed in 2010 by Bob Orser and Rita Haronian andis based in Oakland, CA. Bob is the Nonprofit Doctor, a consultant who is co-founder of three of themost successful nonprofit management support organizations in the country – The Support Center inWashington, D.C. in 1972, the San Francisco Support Center (now CompassPoint Nonprofit Services) in1975 and The Management Center in San Francisco in 1977.Rita Haronian began working on The Management Center’s annual Northern California survey in 1983 andhas also designed customized applications for nonprofit surveys in Louisiana, Seattle, Houston, KansasCity, Oregon and North Carolina. In 2004, Rita created the FAIRPAY software application, which has beenused to produce surveys for the nonprofit communities of Northern and Southern California, the DelawareValley (Philadelphia area), Massachusetts, Southwestern Pennsylvania, Central Florida and NortheastFlorida. She has also produced three surveys for VisionServe Alliance, a national association of nonprofitorganizations that provide services to people with vision loss.

Preface Table of Contents Acknowledgements Survey Sponsors Xi xiiiI Guide to Using the Survey xv Matching Jobs Determining/Comparing Compensation 1 Terminology and Abbreviations Data Confidentiality 1 Positions 2 Job Titles with Insufficient Data 3 Feedback 5 Additional Information 6 6II Survey Highlights 6 6III Participant Overview 7 Effective Date Participants 9 Fields of Service Annual Expenses 9 Using Annual Expenses Data to Evaluate Pay 9 Staff Size 9 Turnover Rates 10 Managerial Responsibility 11 Geographic Location 12 13IV Compensation and Benefits Practices 14 14 Compensation Practices Salary Increase Budgets 15 Salary Increase Practices Salary Grades and Ranges 15 Incentive Pay or Bonuses 15 On-Call Practices 15 Practices for Dealing with Extensive Overtime by Exempt Staff 16 Evening/Night Shift Differentials 16 Premium for Bilingual Skills 16 Impact of Recent Ordinances Increasing Minimum Wage 17 17 Employment Practices 17 Full-Time Workweek 18 Introductory Period 19 Performance Reviews 19 Union Contracts 19 Miscellaneous Employee Benefits 20 Impact of Economic Environment 20 Time-Off Practices 21 22 23Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page iii

Table of Contents Insurance & Retirement Benefits 27 Insurance Coverage Offered 27 Waiting Period for New Employees 27 Employer Contribution – HMO Insurance (Traditional Plans) 28 Employer Contribution – PPO Insurance (Traditional Plans) 29 Employer Contribution – POS Insurance (Traditional Plans) 30 Employer Contribution – Dental Care (Traditional Plans) 31 Employer Contribution – Vision Care (Traditional Plans) 32 Employer Contribution – Life Insurance Benefits (Traditional Plans) 33 Employer Contribution – Long-Term Disability (Traditional Plans) 33 Employer Contribution – Long-Term Care (Traditional Plans) 33 Voluntary Supplemental Plans (Traditional Plans) 34 Section 125 Plans 34 Special Insurance-Related Accounts 35 Domestic Partner Benefits 35 Part-Time Employee Benefits 35 Cash in Lieu of Insurance Benefits 35 Retirement Benefits 36 Retirement Benefits—Funding 36 Retirement Benefits—Contributions 37 Retirement Benefits—457 Plans 37 Executive Director/CEO Profile 38 Employment Contract 38 Gender 38 Gender and Compensation 38 Age 39 Education and Compensation 39 Time in Position and Compensation 39 Succession Planning 40 Setting Compensation of the Executive Director/CEO 40 Executive Director/CEO Search 40 Additional Benefits Provided to the Executive Director/CEO 41V Compensation by Position 44 Executive 44 Executive Director/Chief Executive Officer 44 Associate Director/Chief Operating Officer 45 Director, Programs 46 Chief Communications Officer 47 Chief Development Officer 48 Chief Human Resources Officer 49 Chief Information Officer 50 Chief Financial Office 51 Administrative 52 Director, Administration 52 Regional Manager/Center Manager 53 Office Manager 54 Executive Assistant 55 Administrative Assistant, Senior Level 56 Administrative Assistant, Intermediate Level 57 Administrative Assistant, Junior Level 58Page iv © 2016 Nonprofit Compensation Associates

Administrative, continued Table of Contents Receptionist 59 Business Development Manager 60 61 Contracts Administrator 62 63 Quality Assurance Manager 64 64 Quality Assurance Specialist 65 66Accounting/Finance 67 Controller 68 Accounting Manager 69 Accounting Supervisor 70 Senior Accountant 71 Staff Accountant 71 Payroll Specialist 72 Accounting Clerk 73 74Animal Welfare 75 Veterinarian 76 77 Veterinary Clinic Manager 78 79 Registered Veterinary Technician 80 80 Veterinary Technician 81 82 Animal Care Worker 83 84 Animal Adoption Counselor 85 86 Animal Shelter Manager 87 88 Animal Behaviorist 88 89 Humane Educator 90 91Cultural, Artistic, Performing Arts 92 Artistic Director 93 Curator 94 Production Manager/Coordinator 95 Box Office/Sales Manager 96 Technical Staff 97 Production Assistant 98 Visitor Services Manager Visitor Services SpecialistDevelopment Director, Development Development Manager Development Manager: Annual Giving Development Manager: Major Gifts Development Manager: Capital Campaign Development Manager: Planned Giving Grant Writer, All Types of Funding Grant Writer, Government Funding Special Events Coordinator Direct Mail Coordinator Development AssociateFair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page v

Table of Contents 99 99 Education & Recreation 100 Director, Education 101 Curriculum Specialist 102 Educator or Teacher, Adult Education 103 Site Supervisor 104 Teacher, K-12 105 Teacher, Pre-School 106 Teaching Assistant, K-12 107 Teaching Assistant, Pre-School 108 Special Education Teacher 109 Tutor 110 Child Care Assistant 111 Community Educator 112 Recreation Program Manager 113 Life Guard/Swim Instructor 114 Recreation or Activity Leader, Children or Youth 115 Recreation or Activity Leader, Adults 116 Fitness Instructor 116 117 Employment/Work Training 118 Job Developer Vocational Counselor 119 Job Coach 119 120 Food Service 121 Food Service Manager or Supervisor 122 Nutritionist/Dietician Cook 123 Food Service Assistant/Worker 123 124 Foundation/Philanthropy 125 Program Officer 126 Program Associate 126 Grants Manager/Administrator 127 128 Gift/Thrift Shop, Warehouse & Food Bank 129 Gift/Thrift Shop Manager 130 Gift/Thrift Shop Retail Sales Clerk Warehouse Manager 131 Warehouse Worker 132 Food Bank Manager 132 Food Bank Assistant/Clerk 133 134 Government Affairs, Advocacy & Research 135 Director or Manager, Government Affairs 136 Lobbyist Staff Scientist 137 Research Analyst, Social Sciences Research Analyst, Technology/Life Sciences 138 Research Assistant Librarian 139 Library AssistantPage vi © 2016 Nonprofit Compensation Associates

Housing/Community Development Table of Contents Director of Real Estate Development Project Developer 140 Construction Manager 140 Director of Resident/Community Services 141 Program Manager, Resident/Community Services 142 Resident Services Coordinator 143 Director of Property Management 144 Property Supervisor 145 Site Administrator 146 Shelter Manager 147 Shelter Supervisor 148 Occupancy Specialist 149 Desk Clerk 150 Program Manager: Housing 151 Asset Manager (Compliance & Monitoring) 152 Asset Manager (Financial Analyst) 153 154 Shelter Coordinator 155 156 Human Resources 157 Director, Human Resources 157 Human Resources Manager 158 Human Resources Generalist 159 Benefits Manager 160 Human Resources Representative or Specialist 161 Human Resources Assistant 162 163 Information Technology 163 Director, Information Technology Services 164 Information Technology Manager 165 Systems Administrator 166 Database Administrator 167 Network Technician 168 Personal Computer Technician 169 Tech Support Specialist 170 Data Entry Operator 171 Web Site Developer 172 172 Legal Services & Community Organizing 173 Managing Attorney 174 Staff Attorney 175 Attorney, Legal Aid/Advocacy 176 Attorney, Corporate 177 Paralegal 178 179 Legal Services/ Assistant 179 Community Organizer 180 181 Medical & Clinic Services 182 Director, Medical Services 183 Clinic Director 184 Physician, Family/General Practice 185 Director of Nursing 186 Registered Nurse Nurse Practitioner Page vii Physician’s Assistant Licensed Vocational NurseFair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey

Table of ContentsMedical & Clinic Services, continued 187 Medical Assistant 188 Health Educator 189 Community Health Worker 190 Case Manager, Medical 191 Medical Records Clerk 192 Billing Clerk 193 Receptionist (Medical) 194 Physical Therapist 195 Occupational Therapist 196 Speech Pathologist 197 197Operations 198 Facilities Manager 199 Maintenance Supervisor 200 Maintenance Technician or Specialist 201 Gardener 202 Janitor or Custodian 203 Driver Security Guard or Officer 204 Purchasing Coordinator or Specialist 205 205Program Management, Other than Social Services & Mental Health 206 Program Director/Administrator, Other 207 Program Manager/Administrator, Other Program Coordinator, Other 208 Program Assistant, Other 209 209Social Services & Mental Health 210 Program Director/Administrator, Social Services/Mental Health 211 Program Manager/Administrator, Social Services/Mental Health 212 Program Coordinator, Social Services/Mental Health 213 Program Assistant, Social Services/Mental Health 214 Psychiatrist 215 Clinical Supervisor 216 Licensed Clinical Social Worker 217 Psychologist 218 Chaplain/Clergy 219 Behavior Analyst 220 Therapeutic Counselor, MFCC/MFT 221 Clinician (Pre-License MFTI/ACSW) 222 Case Manager, Master Level 223 Case Manager 224 Counselor, Master Level 225 Counselor 226 Family Advocate 227 Eligibility Specialist Intake Coordinator 228 Senior or Adult Program Assistant 229 Children or Youth Program Assistant 230 Personal Attendant/Home Health Care Worker 231 Direct Care Counselor 232 Rehabilitation SpecialistPage viii © 2016 Nonprofit Compensation Associates

Volunteer, Membership & Marketing Table of Contents Volunteer Director Volunteer Coordinator 233 Communications Director or Manager 233 Public Relations Manager 234 Marketing Coordinator 235 Social Media Coordinator 236 Graphic Artist 237 Writer/Editor 238 Membership Director or Manager 239 Membership Assistant 240 Customer Service Representative 241 242Appendices 243 Appendix A: Survey Participants 245 Appendix B: Wage Conversion Formulas and Tables Appendix C: Employment Law Update for 2016 245 258 261Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page ix

Table of ContentsPage x © 2016 Nonprofit Compensation Associates

PrefaceThis report provides you with the results of Fair Pay for Northern California Nonprofits: The 2016Compensation & Benefits Survey.Purpose of this SurveyThe purpose of this survey is to illustrate nonprofit compensation and benefits practices within theNorthern California region. A primary and critical goal of nonprofit organizations is to attract, recruit andretain well-qualified professional and support staff. Competitive compensation, attractive benefitspackages and equitable policies support this goal. One of the challenges to developing such programs isfinding accurate and comprehensive data on salaries and benefits in the nonprofit field. This surveyprovides you with the information needed to evaluate your own compensation and benefits practices.We use the term \"Fair Pay\" because of our belief that nonprofit organizations should fairly compensatetheir hard-working employees. However, the use of this term to describe our surveys should in no wayimply that the compensation and benefits data found therein constitutes \"fair pay\" in any literal sense.All nonprofits are different and all jobs are unique. We urge you not to view this survey as your \"finalanswer\" in deciding what to pay your staff and what benefits to offer them. Rather, use this survey as onetool or resource, along with many others, to decide what is right for your organization. While it provides amuch-needed information base for nonprofit managers, there are several important things that this surveymay appear to be that it is not: • It is not a report of what compensation and benefits ought to be, but rather a report of what they were on January 1, 2016 at the 582 organizations that participated in the survey. • It is not a scientific sampling from which conclusions can be drawn about all Northern California nonprofit organizations. It presents only information about the 582 organizations that chose to participate in the survey. • It is not a scientific comparison of nonprofits located in one region of Northern California with nonprofits located in some other Northern California region. The mix of sizes and types of nonprofits in one regional sample is different from those in every other region.It is essential that the reader review and understand the Guide to Using the Survey, which containsdetails about the survey methodology and terms.This report is divided into the following sections:I Guide to Using the Survey Offers information on how to compare your own practices to the survey data, including matching jobs, definitions of terms used and adjusting pay levels during the coming year.II Survey Highlights Summarizes points of particular interest from the full report.III Participant Overview Provides details on the participants, including organizations’ annual expenses, location, field of service and numbers of employees.Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page xi

PrefaceIV Compensation and Benefits Practices Includes data on vacation, holiday, sick leave and other time-off policies as well as insurance premium and retirement program practices. Also included are data on salary budgets, salary increases, bonus practices, overtime and shift differential policies, executive director benefits and other related items.V Compensation by Position Details the compensation (base pay and total compensation) for each position in the survey according to several variables, including organizations’ annual expenses, field of service, location, number of employees and managerial responsibility.Appendices Appendix A: Survey Participants Appendix B: Wage Conversion Formulas and Tables Appendix C: Changes in Employment Law for 2016Page xii © 2016 Nonprofit Compensation Associates

AcknowledgementsThanks!Producing this survey is a team effort, to say the very least. We extend our heartfelt thanks to:The Northern California Nonprofit Organization CommunityThe survey exists only because of you nonprofits who take the time to participate in it year after year. Ina large sense, it's really your survey.Sally Angel of ASConsulting provided theinformation on employment law changes in AppendixC. ASConsulting has over 25 years of experiencespecializing in compensation and human resourcespractices for California-based nonprofits. Sally can bereached at (661) 254-1240 or [email protected] Dunn of Arthur J. Gallagher & Co. HumanResources & Compensation Consulting Practice(formerly CompAnalysis) provided support andadvice. Established in 1980, the firm specializes inhelping employers of all types, including nonprofitorganizations, pay their employees competitively,equitably, cost-effectively, legally and motivationally.Shari can be reached at (925) 298-9233,[email protected] or www.ajg.com/compensation.The NCA logo and report cover were designed by graphic artist Carl Angel, based in Burbank, California.You can reach him at (510) 612-7095 or [email protected] Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page xiii

AcknowledgementsOur 2016 Northern California Survey Regional PartnersA special thanks to our 34 Regional Partners who help us publicize the survey to their constituents. Alameda Council of Community Mental Health Agencies, Oakland California Council of Community Behavioral Health Agencies, Sacramento CalNonprofits, San Francisco CalNonprofits Insurance Services, Capitola Center for Excellence in Nonprofits, Redwood City Center for Volunteer & Nonprofit Leadership, San Rafael Chinese American Community Foundation, Oakland Community Collaborative of Tahoe Truckee, Truckee Community Foundation for Monterey County, Monterey Community Foundation for San Benito County, Hollister Community Foundation of Santa Cruz County, Aptos CompassPoint Nonprofit Services, San Francisco Foundation Center, San Francisco Human Care Alliance, Santa Cruz Human Services Alliance of Contra Costa, Pleasant Hill Humanics Program at CSU Fresno, Fresno Impact Foundry, North Highlands Kings Community Action Organization, Hanford Napa Valley Coalition of Nonprofit Agencies, Napa Nonprofit Alliance of Monterey County, Pacific Grove Northern California Community Loan Fund, San Francisco Placer Community Foundation, Auburn San Francisco Human Services Network Sierra Health Foundation, Sacramento THRIVE – The Alliance of Nonprofits for San Mateo County, San Carlos United Way of Fresno and Madera Counties, Fresno United Way of Northern California, Redding United Way of Santa Cruz County, Capitola United Way the Bay Area, San Francisco United Way of the Wine Country, Santa Rosa United Way of Tulare County, Tulare United Way Silicon Valley, San Jose United Ways of California, South Pasadena Volunteer Center of Sonoma County, Santa RosaElaine Gordon and Finuala LibertiWho provide us with excellent production and marketing assistance.Suzi Albertson and John StansburyBehind every successful man or woman, there's… Suzi, Bob's lifetime partner, and John, Rita's husband.We couldn't have done it without you and we love you madly!As always, we credit the late Barbara Schilling, our colleague at The Management Center, whoconceptualized the first Annual Wage and Benefit Survey of Northern California Nonprofit Organizations,The Guide to California Nonprofit Public Benefit Corporation Law, Opportunity NOCs (nonprofitorganizations classifieds), The Glossary of Tools and Concepts for Nonprofit Managers and countlessother useful innovations for Bay Area nonprofits. Barbara was a remarkably gifted nonprofit consultantand a wonderful friend.Page xiv © 2016 Nonprofit Compensation Associates

Survey SponsorsThe 2016 survey is sponsored by eleven businesses and nonprofit organizations that help NorthernCalifornia nonprofits manage better. Olive Grove is a consulting and executive search firm that leverages expertise, capital and new ideas for nonprofit, foundation, and philanthropic leaders to create a “vibrant and just society.” We work with leaders on issues of strategy and governance to leadership and resource development; facilitating the challenging, but productive, conversations that create the momentum for transformative change. Most consulting firms focus on developing proprietary methodologies and frameworks that they then apply to every client, leveraging only the talent of a few employees. We have developed Olive Grove in a different model that places the client at the center. Instead of leading with a particular product, we focus on listening and understanding the client’s unique situation and goals, and then assemble the team to design an approach that is completely customized to achieve those goals. Olive Grove draws on talent from an extensive national network of hundreds of expert consultants, pro bono providers, complementary firms, graduate students, universities and other resources. www.theolivegrove.com Harrington Group, Certified Public Accountants, LLP is an accounting and consulting firm with offices in the Los Angeles and San Francisco Bay Areas. We provide auditing, accounting, management consulting and tax services exclusively to nonprofit organizations. Harrington Group was founded in 1994 by J. Joseph Harrington, who had over 20 years of nonprofit expertise prior to starting the firm. The current partners have over 30 years of combined experience in working with nonprofits. We are dedicated to providing services to the nonprofit community at the highest level of professionalism. Our in-depth industry experience enables us to provide insights grounded in business realities that allow our clients to carry out their mission now and in the future. Our staff possess years of industry-specific experience and abilities required to effectively address the issues that face nonprofits today. Each professional completes a mandatory number of hours of continuing education (including the mandatory government auditing education hours) each year. In addition, information about current developments in professional technical standards and the nonprofit industry are made available to our personnel on a continual basis. www.npocpas.comFair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page xv

Survey Sponsors Armanino is the largest independent accounting and business consulting firm in California and the 29th largest such firm in the United States. Our clients include over 450 nonprofit organizations throughout California and beyond. With a broad range of accounting, audit, tax and hardware and software consulting services, we assist with such issues as funding, reporting requirements or simply finding ways to improve operations. We devote tens of thousands of hours each year to the sector, working with organizations dedicated to a variety of nonprofit missions including advocacy, human services, health and welfare, private education, foundations and the arts. Armanino is devoted to bringing nonprofit organizations education to keep them up-to-date on the latest issues and offer best practices and insights to help move their organizations forward. We provide nonprofit webinar series, a Nonprofit CFO Benchmark Survey and live events in the San Francisco Bay Area. www.amllp.com/industries/nonprofit Delagnes, Mitchell & Linder, LLP has provided a wide range of tax services to our clients since 1981. Our primary focus is high net worth individuals and related tax issues. Our goal is to manage your tax affairs from a day-to-day perspective so that you are free to focus on your long-term goals and desires. We work with your advisors to provide a seamless level of service. We also maintain a strong network of professional contacts throughout the community, including attorneys, investment advisors, actuaries, bookkeepers, and other professionals, so we can refer you to other qualified professionals, if you so need. www.dmlcpa.com Understanding your organization's compensation practices is critical to the strategic planning process and effective operations. Hood & Strong LLP helps clients develop comprehensive fiscal policies and provides strategic advice and counsel on how to best apply them within your organization. The Hood & Strong team brings ideas, best practices and insight to ensure your financial success. With deep expertise serving foundation, social service, membership-based, educational, cultural and other tax-exempt organizations, Hood & Strong provides the resources and tools that enable you to focus on mission-critical activities and advance your cause. The Hood & Strong Not-for-Profit Group's partners and managers provide personalized, expert guidance on how to streamline your business operations, plan strategically, implement technology into daily processes and create systems to benchmark against similar organizations. The firm brings nearly a century of experience serving the comprehensive financial needs of not-for- profits throughout the Bay Area and across the country. Offices in San Francisco and San Jose, California. www.hoodstrong.comPage xvi © 2016 Nonprofit Compensation Associates

Survey Sponsors Leadership Search Partners provides executive search services to nonprofit organizations across Northern California. Formerly known as Leyna Bernstein Consulting, we provide search services on a retained basis, specializing in Executive Director/CEO and senior management positions (Development Director, COO, CFO/Finance Director, VP of Programs). Formerly We have in-depth expertise in founder transitions, and frequently work withLeyna Bernstein Consulting organizations making some kind of leap or change in fundraising or programmatic focus. We take a holistic approach to our work, bringing an understanding of the whole organization, its culture and values, to each project. We work with you to define needs, develop recruitment strategy, and find exactly the right leader for your agency. We offer our clients depth of expertise in nonprofit management, combined with 28 years of recruiting experience in both the corporate and nonprofit sectors. www.leadershipsearch.com Center for Volunteer & Nonprofit Leadership (CVNL) provides executive search, leadership transition and consulting services to nonprofits throughout the SF Bay Area. We know that passion alone isn’t enough when it comes to creating strong nonprofits. We work with leaders every day to help them build the skills and connections that can take their impact to the next level. With an average of 25 years of nonprofit experience, CVNL’s team offers expert guidance and solutions grounded in a client-centered approach. Our services include full-cycle executive search, customized recruiting for CEOs, C-Suite and interim leadership placement. We offer planning, coaching and facilitation with expertise in nonprofit governance, strategic and operational leadership, succession planning, organizational development and assessment. As a nonprofit ourselves, CVNL’s mission is to advance nonprofits and volunteerism by strengthening leadership, encouraging innovation and empowering individuals in our community. All fees received from our work go directly back into programs that inform the field. CVNL has served the nonprofit community for more than 50 years. www.cvnl.org JER HR Consulting LLC, originally established in 1990, is a compensation consulting firm serving nonprofit clients all over the country. We provide quality compensation consulting services to nonprofit organizations by offering a comprehensive suite of services that support an effective Total Rewards Strategy. Our client base includes a broad mix of charitable organizations, foundations, professional, trade and membership associations, NGOs, and select for-profit companies all over the country. Our team of specialists provide expert assistance that is tailored to the individual needs and challenges of each valued client. We work closely with Human Resources Departments, Chief Executive Officers and other senior executives, Compensation Committees, and Boards of Directors to develop solutions that are aligned with a client's work culture and business strategy. We work with clients to design compensation and benefits strategies that are customized targeted to individual organizational needs, easy to implement, and built upon leading edge best practices. www.jerhrconsulting.comFair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page xvii

Survey Sponsors RINA is a regional, full service accounting and consulting firm with offices located in San Francisco, Oakland and Walnut Creek. Founded in 1946, RINA has grown steadily and is among the largest accounting and consulting firms in the Bay Area, with 80 professionals to serve your needs. For over 70 years, the not-for-profit community has been a primary focus for our firm. The more than 100 exempt organizations that we serve are comprised of service organizations, charitable foundations, endowments, membership associations, educational institutions and healthcare providers. We provide exempt organization tax, auditing and accounting, and business advisory services which are designed to meet your specific needs. We strive to maintain continuity of staff working with you so they can develop the breadth of knowledge about your operations to be able to provide valuable insight to help you achieve your mission. We help you so you can help others! www.rina.com The Nonprofits Insurance Alliance of California (NIAC) provides liability insurance to more than 9,000 nonprofit organizations in California and is itself a 501(c)(3) nonprofit governed by the nonprofits it insures. NIAC’s sole purpose is to serve other nonprofits by providing appropriate insurance coverage and tools to prevent losses in the first place. For more than 26 years, our members have consistently renewed with us at a rate of about 95%. During the past nine years, NIAC has returned more than $34 million to California nonprofits in the form of dividends. We have no stockholders – the nonprofits we insure are our only beneficiaries. NIAC is part of the Nonprofits Insurance Alliance Group, which provides liability insurance to more than 15,000 nonprofit organizations in 32 states and DC. Keep nonprofit dollars in the nonprofit sector! www.insurancefornonprofits.org RGP LLP is a full-service CPA and advisory firm devoted to helping a wide variety of nonprofit organizations fulfill their mission. RGP provides audit, tax and accounting services. We have experienced people who provide guidance, ideas and information resources to many clients. We value our long-term relationships with a wide variety of nonprofit organizations. Based in Walnut Creek, we have clients through the Greater San Francisco Bay Area. Our people also volunteer with many local organizations, thus providing us with additional insight into the challenges faced by nonprofits. We know that by providing our services our nonprofit clients can focus on their primary exempt purpose activities. Clients have told us that our name really stands for Really Good People. www.rgpllp.comPage xviii © 2016 Nonprofit Compensation Associates

I. Guide to Using the SurveyWhen using the data in this report, we suggest you consider the following:• The survey reports the compensation and benefit practices in effect on January 1, 2016, as reported by 582 nonprofit organizations in Northern California.• The survey findings represent actual practices reported by the participants in the survey. The survey, therefore, is not a scientifically selected sample from which conclusions can be drawn about all nonprofits in the area. Also, the results are not intended to represent an ideal of what compensation and benefits should be.• One organization often has a different title than another organization for the same job. We recommend using the job description to match jobs rather than the job title alone.• When developing compensation or benefits programs, a nonprofit organization should consider its compensation philosophy and the internal value of jobs, in addition to survey data.Matching JobsWhen seeking information for a particular job, it is important to carefully match your job’s duties andresponsibilities with that of the survey positions:• Each job title is defined by an accompanying job description. Individual organizations may use the same job title to designate very different jobs. TIP: We strongly recommend using the job descriptions rather than the job titles alone to match your jobs to those in the survey.• To find compensation data for a specific job in your organization, first match the position to a job description that is found at the top of each Compensation by Position page. Jobs are grouped under general classifications or functions. Review several job descriptions within a function to determine the best match.• To ensure that the job description you choose is as similar as possible to the actual job at your organization, at least 80 percent of the job responsibilities and requirements should be the same or comparable.Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 1

Guide to Using the SurveyDetermining/Comparing Compensation• Review all the data subsets (such as annual expenses or field of service) to locate those most relevant to your organization. Note that the pay for senior management positions is most often influenced by the size of a nonprofit organization, with larger organizations paying higher salaries. However, organization size typically has less effect on lower-level managerial, professional or support jobs.• You may also consider the variable information provided within a subset of data. For example, if your organization’s annual expenses are $4.8 million, it may be appropriate to compare third quartile salary data in the annual expenses group from $2.5 to $4.9 million against your Executive Director’s salary. If you are planning substantial growth in the immediate future, and the annual expenses next year are expected to be $5 million, then consider using the compensation information from the data subset providing pay levels for larger organizations.• Keep in mind that pay is a moving target. For several years until 2009, this report recommended adjusting salaries upward by 0.25% per month (3.0% per year) to reflect pay movement. During the economic recession it was more difficult to gauge how salaries in nonprofit organizations were changing. The 2009 report recommended an adjustment of 0.2% per month (2.4% per year), based on lower salary increase budgets reported at that time. From 2010 through 2012, the report indicated lower median salary increase budgets overall, but slightly higher increase budgets among organizations that were in fact granting increases, resulting in a recommended adjustment of 0.1675% to 0.2% per month (2.0% to 2.4% per year). In 2013, salary increase data pointed to improving conditions and an overall annual increase of around 3.0%, so we recommended adjusting compensation data by 0.25% per month (3.0% per year). That trend continued in 2014, 2015, and again this year with overall annual adjustments of 0.25% per month or 3.0% per year.Page 2 © 2016 Nonprofit Compensation Associates

Guide to Using the SurveyTerminology and AbbreviationsThe following terms and abbreviations are used in the Compensation by Position tables andthroughout this document:Term DefinitionAcross-the-board salary A general pay increase, usually of a certain percent, given to every eligibleincrease employee in an organization. The increase may be linked to cost of living or other economic indicators; see also Cost of Living Increase.Actual bonus paid Not all employees who are eligible for bonuses actually receive them. The data in this row of the Compensation by Position tables detail the numbers of employees receiving bonuses and, where there are sufficient data, information on the amounts paid.Average salary The sum of all salaries or cash compensation divided by the total number of• calculated by employee values in the sample.• calculated by organization The “average calculated by employee” uses each individual job reported regardless of which organization reported it. It may be strongly influenced by a few extremely high or low salaries or by the wage practices of a small number of organizations, if they employ large numbers of employees in a particular job. The “average calculated by organization” considers each organization in the sample equally regardless of the number of employees reported by each of them. In effect, an average salary is calculated for each organization in the sample, and then an average is taken of those values. This makes it possible to report data for samples in which one organization reports a disproportionate number of employees (see Data Confidentiality section below for more information).Base salary—All Employees In the Compensation by Position tables, the average full-time, annual base salary paid for the position. Part-time salaries have been annualized based on a 40-hour workweek. Base salaries do not include the cost of benefits, incentive pay or perquisites. To convert annual salaries to hourly, weekly, or monthly figures, consult Appendix B of this report.Cafeteria plan See Flexible spending benefit plan.Cost of living increase Periodic, across-the-board increases in base pay, designed to keep employees’ salaries in line with the rising cost of living.Defined benefit plan A retirement plan in which a retired employee receives a specific amount based on salary history and years of service, and in which the employer bears the investment risk. Contributions may be made by the employee, the employer or both.Defined contribution plan A retirement plan that specifies the amount of an agency’s contribution, but may not have a formula for determining eventual benefits. The agency’s contribution is usually a certain percentage of the worker’s salary, and a vesting period— specific length of employment—may be required. See also Individual Retirement Account (IRA), Tax-sheltered annuity 401(k), Tax-sheltered annuity 403(b).Dependent Care Spending One of the two types of FSA’s (Flexible Spending Accounts), which holds pre-taxAccount (DCSA) dollars set aside by employees for their dependent care expenses. No amount may be left in the DCSA by the end of the year, or it will be lost.Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 3

Guide to Using the SurveyTerm DefinitionEligible for incentive/bonus The data in this row of the Compensation by Position tables indicate theExempt vs. Non-Exempt organizations that provide opportunity for an employee to receive a bonus,employees regardless of whether one is awarded. These may include formal plans based upon achievement of pre-determined goals or be discretionary with leadershipFlexible Spending Account and/or board approval.(FSA) Employees are classified as “exempt” or “nonexempt” in reference to the FLSAFlexible spending benefit (Fair Labor Standards Act). An exempt employee is paid a salary and is notplan compensated for overtime hours worked. The three categories under which an employee may be considered exempt are administrative, executive andHealth Care Spending professional. These categories generally define an exempt employee as one whoAccount (HCSA) customarily and regularly exercises discretion and independent judgment in theHealth Reimbursement performance of his/her duties. Exempt employees must pass a Salary BasisArrangement (HRA) Test; that is, they must be compensated at a minimum weekly salary of at leastHealth Savings Account $800, which is equivalent to a monthly salary of $3,466.67 and an annual salary(HSA) of $41,600. This minimum salary level is higher for certain jobs such as some computer-related occupations. Please note that the minimum salary for exemptIncentive or bonus pay employees may increase sometime in 2016 due to new federal regulations. A non-exempt employee is paid for all overtime hours worked. Non-exemptIndividual Retirement employees generally perform operational functions such as routine clericalAccount (IRA) duties, maintenance work and checking and inspecting equipment.Median A type of Section 125 account, an FSA holds pre-tax dollars set aside by employees for their health care or dependent care expenses. No amount may be left in the FSA by the end of the year, or it will be lost. There are two types of FSA’s: Health Care Spending Account (HCSA) and Dependent Care Spending Account (DCSA). Benefit plans that allow employees to choose the benefits they want from a predetermined list. Employers provide a certain number of credits or dollars to each worker to ensure core coverage, and additional benefits may be purchased at an individual employee’s expense. Sometimes called Cafeteria plan. One of the two types of FSA (Flexible Spending Account), which holds pre-tax dollars set aside by employees for their health care expenses. No amount may be left in the HCSA by the end of the year, or it will be lost. An arrangement in which the employer contributes a certain amount per employee per year for health care expenses. This money may be rolled from one year to the next, but is not portable if an employee leaves his/her job. Employee and/or employer make pre-tax contributions that are used by the employee for future medical, retirement or long-term care premium expenses. These accounts are used in conjunction with a high-deductible health insurance policy. The funds can roll over from year to year and the account is portable. A periodic or one-time financial reward that compensates employees for outstanding job performance. Bonuses may be given for specific instances of employee achievement or initiative or when a worker meets or exceeds preset performance goals. A defined contribution benefit plan that allows employees to make tax- deductible contributions to their own retirement accounts. The data point at which 50 percent of the sample is lower and 50 percent of the sample is higher. The median is synonymous with the 50th percentile.Page 4 © 2016 Nonprofit Compensation Associates

Guide to Using the SurveyTerm DefinitionNumber of employeesNumber of Organizations In the Compensation by Position tables, the total number of individuals reportedPaid Time-Off (PTO) for a specific job; the size of the sample.programPaid time-off benefits In the Compensation by Position tables, the number of organizations reportingPercentiles employees in a specific position.Performance-based or merit In a Paid Time-Off program, employees are given a set number of days off eachincreases year to be taken at their discretion (as opposed to separate time off for vacationPersonal days days, sick days and holidays).Premium-only plan Employer-paid time off the job; that is, vacation, sick days and holidays.Section 125 plan • The 10th percentile is the data point at which 10 percent of the sample isTax-sheltered annuity lower and 90 percent of the sample is higher.401(k) • The 25th percentile is the data point at which 25 percent of the sample isTax-sheltered annuity lower and 75 percent of the sample is higher.403(b)Total cash compensation • The 75th percentile is the data point at which 75 percent of the sample is lower and 25 percent of the sample is higher. • The 90th percentile is the data point at which 90 percent of the sample is lower and 10 percent of the sample is higher. Salary increases based on employee merit or performance over a given period of time. Days off taken at the discretion of the employee. Also called floating holidays. A Section 125 plan that allows employees to contribute to their insurance benefits with pre-tax dollars. The premium-only plan is considered a simplified version of the cafeteria plan. A plan in which certain employee benefits are paid with pre-tax dollars. Section 125 plans include premium-only plans, Flexible Spending Accounts and cafeteria plans. A defined contribution retirement plan that allows workers to make pre-tax contributions through salary reduction agreements with their employers. Following a change in tax regulations in 1997, 401(k) plans can now be offered by nonprofit organizations. A defined contribution plan, similar to a 401(k), but specifically designed for use by nonprofit and public organizations. Calculated by adding base salary and bonus together and dividing by the total number of incumbents in the job, regardless of whether they received a bonus. For example, • Average base salary for five Executive Directors is $50,000 • Two received bonuses: one was $5,000 and one was $1,000 • ((5 x $50,000) + ($5,000 + $1,000)) divided by 5 = $51,200 (Total Cash Compensation)Data ConfidentialityTo ensure the confidentiality of all data, a minimum number of responses is required for each statistic.A minimum of five organizations is required to report compensation in any data subset. At least fiveincumbents (employees) in a data subset are required to report the median, the average calculated byemployee and the average calculated by employer. The 10th, 25th, 75th and 90th percentiles are reportedfor samples of at least twelve incumbents. When there are insufficient data, cells in the individual reportsare left blank. In cases where 40 percent or more of the responses came from a single organization, nodata is reported.Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 5

Guide to Using the SurveyPositionsFor the 2016 survey we collected data on 233 job titles and received enough data to print reports for 200of those titles. Over 30,000 individual salaries were used to generate this report.Job Titles with Insufficient DataJob titles that were not reported by the minimum of five organizations have been omitted from thesurvey due to insufficient data. We will continue to collect data on these job titles and hope to be able toreport on them in the future. The job titles that were omitted this year are:Accounting/Finance Information Technology Cashier Accidental TechieAnimal Welfare Medical and Clinical Services Humane Officer Physician, Internal Medicine Senior Registered Veterinary Technician Physician, Obstetrics & GynecologyCultural, Artistic, Performing Arts Physician, Pediatrics Resident Director Physician, Other Specialty Resident Designer Dental Director Stage Manager Dentist Costume Shop Manager Dental Assistant Actor Registered Dental Hygienist Instrumental Musician Laboratory Technician/Technologist Director of Exhibits Phlebotomist Exhibit Developer Radiology Technician Exhibit Designer Patient Financial Services Manager Exhibit Fabricator Patient Accounts Representative Exhibit Guide/Docent Medical Records TranscriberEducation & Recreation Positions Social Services/Mental Health School Principal Psychiatric Social Worker Admissions Director Rehabilitation SpecialistHousing/Community Development Program Manager: Economic DevelopmentFeedbackWe are always interested in ideas about how to improve the survey from the people who use this report.If you have comments or suggestions, please write to us at [email protected] InformationPlease contact us with any questions about this survey or for help in interpreting the data. Rita Haronian Nonprofit Compensation Associates (510) 645-1005 [email protected] 6 © 2016 Nonprofit Compensation Associates

II. Survey HighlightsFive hundred eighty two (582) nonprofit organizations that employ over 40,000 employees completed thesurvey instrument. Data was compiled on over 30,000 individual salaries (the number that met the criteriafor reporting purposes) that were categorized into two hundred (200) job titles. This the largest nonprofitcompensation and benefits survey ever produced for Northern California since The Management Centerpublished the first survey in 1978, both in terms of the number of organizations represented and thenumber of survey jobs reported.The annual operating expenses of participating nonprofits range from less than $100,000 to over$100,000,000 per year, with a median of $3,200,050. Organizations were divided into seven (7) categoriesbased on their annual operating expenses.Seventy-three percent (73%) of participating nonprofits define a full-time workweek as 40 hours perweek; 10% use 37.5 hours and 8% use 35 hours. The remaining 19% are predominantly small nonprofitswith a less structured policy.Seventy-one percent (71%) of employees at participating organizations work full-time while 29% workpart-time. The participating organizations experience annual turnover rates of 18% for full-time employeesand 21% for part-time employees.Fifty-seven percent (58%) of the participating organizations’ executive directors are female; 42% are male.Benefits: Paid Time OffSeventy-three percent (73%) of participating nonprofits provide full-time employees with specific,separate numbers of paid days off for vacation, holiday and sick leave. Twenty-two percent (22%) have aPTO (Paid-Time-Off) program instead, giving employees a set number of days off to be taken for anypurpose. Another 5% have some other policy. Most of these are small organizations with a less formalpolicy.Eighty-three percent (83%) of nonprofits with part-time employees offer paid time off to their part-timestaff. Most of these organizations (61% of organizations with part-time employees) require that thoseemployees work a minimum work schedule to be eligible, with an average of 22 hours per week required.Ninety-two percent (92%) of participants reporting a formal policy regarding paid time off have onevacation schedule for all employees, which often gives an increasing number of vacation days the longeran employee remains with the organization; 8% have two or more schedules depending on the type ofemployee. Surveyed nonprofits provide an average of 10.7 paid holidays and 10.5 paid sick days peryear.Benefits: Insurance & RetirementNinety-three percent (93%) of surveyed nonprofits offer some type of medical insurance to full-timeemployees. Seventy-five percent (75%) of organizations offer a traditional health plan, 16% offer acafeteria plan, 2% pay a stipend directly to employees, so that they may purchase their own coverage,and 7% offer no insurance benefits.Of the respondents who have part-time employees, 29% indicate that only full-time employees areeligible; 69% indicate that their part-time employees are eligible for medical insurance coverage, as longas they maintain a minimum number of hours per week (on average, 24 hours per week), while 2%make benefits available to employees regardless of the number of hours worked.Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 7

Survey HighlightsOver three-fourths of surveyed organizations (77 percent) provide some type of retirement benefit totheir full-time employees. For these employers, tax-sheltered annuities such as 401(k) and 403(b) plansare by far the most popular type (68% of all organizations participating in this survey), followed byIRA/SEP-IRA plans (7%). Around two-thirds (67%) of those with retirement benefits have plans in whichboth the employer and the employee contribute to retirement. In 24%, only the employee contributes,and in 5%, only the employer contributes.Organizations that contribute to employees’ retirement plans were asked to describe that contribution.Eighty-nine percent (89%) indicated that they contribute some percentage of each employee’s annualsalary, usually the same for all employees. If the percentage increases with an employee’s length ofservice, organizations entered the highest percentage, or cap, of an employee’s salary that would becontributed. The range of all percent of salary responses is from 1% to 12%, with an average responseof 4.56%.CompensationOn average, male CEOs/executive directors earn significantly higher pay than do females. The averagepay for all CEOs/executive directors in the sample is $142,684 per year; for men, the averageCEO/executive director pay is $159,700 per year; for women, the average CEO/executive director pay is$136,200 per year. While a majority (58%) of all CEO/executive directors in the sample are women, arelatively greater number of men are found in the CEO/executive director positions of the largestorganizations, which tend to pay higher salaries, particularly for management positions.Many participating nonprofits use more than one method to grant salary increases. Merit was cited by59%, across-the-board increases by 31%, cost of living by 34% and length of service by 9%. Eighty-onepercent (81%) of participating organizations expect to have salary increase budgets in their current fiscalyear, an increase over the 78% reported in the 2015 survey.Eighty-four percent (84%) of the participating nonprofits report a performance review interval of oneyear, 7% conduct reviews every six months and 9% have no set interval or some other schedule.Thirty-four percent (34%) of surveyed nonprofits reported that they have a formal policy that allows forincentive pay for their executive directors.Page 8 © 2016 Nonprofit Compensation Associates

III. Participant OverviewEffective DateParticipants provided salary data effective as of January 1, 2016.ParticipantsThis year, 582 nonprofit organizations in Northern California participated in the survey. Theseorganizations provided comprehensive information on compensation and benefits for positions commonto nonprofits. A list of the participants is included in Appendix A. The tables in this section provide youwith an overview of the participants—where they are located, their annual expenses, field of service andthe number of staff they employ.Fields of ServiceCompensation data is reported for 16 separate fields of service:Field of Service # of OrgsAnimal Welfare 16Association Management, Membership, Support Organizations 23Child Welfare/Child Care 22Community/Economic Development 31Conservation/Environment/Parks 62Culture/Arts/Museums/Theater 39Education/Schools/Colleges/Research 49Family Counseling/Mental Health Services 19Foundation/Philanthropy/Fundraising 23Health/Medical Clinics 26Housing/Shelters 37Legal Services/Advocacy/ Civil Rights 36Religious/Churches 9Youth/Recreation 18Social Service - One Major Program* 46Social Service - Multiple Programs*Total 126 582*Note: Individual Social Service Programs represented include, among others: Adult Day Care; AIDS/HIV Services and Support; Credit/Debt Counseling; Developmentally Disabled Services; Domestic Violence; Employment/Work Training; International Relief – Human Services; Residential Care – Adults; Residential Care – Children/Group Homes; Senior Citizens/Aging; Substance Abuse Prevention.Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 9

Participant OverviewAnnual ExpensesAnnual expenses size groups have been established where natural breaks occurred in the data and toensure a sufficient number of responses in each to maximize the amount of data the survey can report.Annual Expenses Groups # of Orgs to $499,999 56 65 $500,000 - $999,999 $1,000,000 - $2,499,999 132 $2,500,000 - $4,999,999 108 $5,000,000 - $8,999,999 $9,000,000 - $14,999,999 72 65 $15,000,000 and over 84 Total 582The following chart illustrates the distribution of participants by the organizations’ annual expenses: Distribution of Participants by Annual ExpensesPage 10 © 2016 Nonprofit Compensation Associates

Participant OverviewThis table shows the participating organizations’ average annual expenses in each group:Annual Expenses Group Average Annual Expenses to $499,999 $289,963 $760,241 $500,000 - $999,999 $1,000,000 - $2,499,999 $1,877,530 $2,500,000 - $4,999,999 $3,529,191 $5,000,000 - $8,999,999 $6,606,867 $9,000,000 - $14,999,999 $10,978,294 $42,767,531 $15,000,000 and over $9,409,616 Average of all participantsUsing Annual Expenses Data to Evaluate PayThe size of an organization typically affects pay for management-level staff because of the increasedcomplexity of the organization itself, numbers of employees managed and overall financial responsibility:the larger the nonprofit, the higher the compensation for a senior manager.The following table generally demonstrates this pattern.Annual Expenses Groups Average Base Pay for Executive Director/CEO to $499,999 $74,511 $96,858 $500,000 - 999,999 $1,000,000 - 2,499,999 $116,785 $2,500,000 - 4,999,999 $140,154 $5,000,000 - $8,999,999 $162,838 $9,000,000 - $14,999,999 $193,311 $224,415 $15,000,000 and over $145,684 Average for allIn 2016, the average Executive Director/CEO pay was $145,684, up 2.2% from $142,612 in 2016. Pleasenote, though, that the survey’s participating organizations vary from year to year, so that a directcomparison between salaries from one year to the next cannot be made.The following chart illustrates average Executive Director pay across annual expenses groups:Average Executive Director/CEO Pay Across Annual Expenses GroupsFair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 11

Participant OverviewAn organization’s financial size does not have quite the same impact on pay for professional or supportstaff, as their jobs are similar, whether they are in a large organization or a small one. Instead, the payphilosophy of the organization, whether it has a formal salary administration program and sources offunding may determine the pay levels of these jobs.Staff SizeThe average number of employees in each size group is another measure against which to evaluate payfor those individuals with responsibility for the entire organization, or for a substantial part of it.Annual Expenses Groups Average Number of Full-Time Equivalent Employees to $499,999 $500,000 - $999,999 3 $1,000,000 - $2,499,999 8 $2,500,000 - $4,999,999 16 $5,000,000 - $8,999,999 28 $9,000,000 - $14,999,999 64 $15,000,000 and over 99 Average of all participants 247 65The following chart illustrates the average number of employees per annual expenses group: Average # of Employees Across Annual Expenses GroupsPage 12 © 2016 Nonprofit Compensation Associates

Participant OverviewData are also calculated on employee size groupings, based on the number of full-time equivalentemployees. TIP: If your organization has particularly low annual expenses relative to the number of employees, or vice versa, then compare your data based on both annual expenses and employee size groups. Employee Size Groups # of Organizations From 1 to 5 full-time equivalent employees 94 From 6 to 15 full-time equivalent employees From 16 to 40 full-time equivalent employees 138From 41 to 100 full-time equivalent employees 141 More than 100 full-time equivalent employees 98 Total 111 582The following chart illustrates the distribution of participants by number of employees: Distribution of Participants by Employee Size GroupsTurnover RatesWe asked respondents for basic information about the number of positions in which an existing employeehad left and been replaced by a new employee. The table below shows the percentage rate of turnoverfor full-time and part-time positions, based on the size of the organization. Please note that thesenumbers do not include newly created positions or discontinued positions (layoffs):Employee Size Groups Full-Time Turnover Part-Time Turnover Voluntary Involuntary Voluntary Involuntary From 1 to 5 fte employees From 6 to 15 fte employees 16% 1% 17% 2% From 16 to 40 fte employees From 41 to 100 fte employees 15% 4% 12% 3% More than 100 fte employeesOverall Percentage Turnover 15% 2% 16% 2% 15% 4% 20% 3% 14% 4% 20% 4% 14% 4% 18% 3%Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 13

Participant OverviewAt 18% total turnover (voluntary + involuntary) for full-time employees and 21% total turnover for part-time employees, the 2016 results are close to the 2015 results of 18% for full-time and 19% for part-time employees.Managerial ResponsibilityAnother measure against which to evaluate your own jobs is the number of employees managed. Thetable below represents the number of employees directly and indirectly managed by the incumbent.Typically, the manager has substantial responsibility for hiring, firing and reviewing performance. Thesurvey provides pay data based upon these groups: Employees Managed - Groups 1 to 3 4 to 8 9 to 14 15 and overThis measure is particularly valuable when evaluating managerial positions. It enables you to determinemore precisely the value of your organization’s particular job relative to others with similar circumstances.Typically, the more managerial responsibility held by a manager or supervisor, the higher the salary.Geographic LocationCompensation levels are reported for the following geographic areas: Area/County # of Organizations 123Alameda/Contra Costa 57Central Coast(Monterey, San Benito, Santa Cruz) 18 35Central Valley 53(Fresno, San Joaquin, Stanislaus, Tulare) 32Marin 43Napa/Solano/Sonoma 130North State/Sierra Nevada 91(Alpine, Butte, Del Norte, Humboldt, Inyo, Lake, Mariposa, Mendocino, 582Nevada, Plumas, Shasta, Siskiyou, Trinity)Sacramento Region(El Dorado, Placer, Sacramento, Yolo)San FranciscoSan Mateo/Santa ClaraTotalPage 14 © 2016 Nonprofit Compensation Associates

IV. Compensation & Benefits PracticesCompensation PracticesSalary Increase BudgetsThe median salary increase budget for the current fiscal year is 3.0%, as detailed in the following table:Salary Increase Budgets for Current Fiscal Year 582 110 # of Organizations Responding 472 # Organizations Responding with 0.0% # Organizations Responding With an Increase Budget All Organizations - 25th Percentile 2.0% All Organizations - Median 3.0% 3.5% All Organizations - 75th PercentileAverage (Including those reporting 0.00%) 2.81%Average (Excluding those reporting 0.00%) 3.47%Nineteen percent (19%) of organizations report salary increase budgets of 0.0%, while 81% report thattheir current fiscal year budgets include some salary increases. This continues the trend starting in the2013 survey of organizations’ improving ability to increase salaries.From 2004 – 2008, the median salary increase budget remained identical at 3%. In 2009 it fell to 2.5%and in 2010 it was 2.0%, where it remained through 2012. The 2013 survey was the first since 2008reporting a median salary increase budget of 3%, which was reported again in 2014, 2015 and also thisyear. Among organizations that have budgeted for salary increases in the current fiscal year, the averageincrease reported is 3.47%, very close to the 3.45% reported in this survey last year.Salary Increase PracticesAsked what method best describes their salary increase practices, more than half of participants reportthat they award salary increases based on merit or performance. Note that this question asks about theirgeneral policy, so organizations that do not plan to give increases this year may still choose one or moreof the methods listed. Some organizations report more than one answer, as shown below:Salary Increase % of Total % of these that Average % of these Average Practice Sample with gave increase in increase expecting to increase give increase in expected Policy previous 12 given next 12 months months 3.68%Merit/Performance 59% 4.08% 74% 3.47% Across the Board 31% 85% 3.45% Cost of Living 34% 72% 2.61% Length of Service 82% 2.80% 2.95% 9% 3.67% 71% 77% 58% 69%Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 15

Compensation & Benefits PracticesSalary Grades and RangesSlightly fewer than half of respondents use salary grades or ranges. Grades & Ranges # of Organizations % of Organizations Use grades or ranges 259 45% Do not use grades or ranges 295 55% # Organizations Responding 582Incentive Pay or BonusesOf the 582 respondents, 34% indicate that they provide the Executive Director with some type ofincentive or bonus opportunity. Incentive or bonus pay is slightly less common for the three othercategories of employees, with responses very close to what was reported in recent years. Employee Group – Bonus Eligible # of Organizations % of Organizations Executive Director 195 34% Management Staff 178 31% Professional Staff 157 27% Support and Administrative Staff 149 26%Note that the existence of incentive or bonus plans does not necessarily mean employees in those planswere paid bonuses. Actual payments are detailed in the Compensation by Position pages.On-Call PracticesTwo hundred fourteen respondents (37% of the 582 participants) indicate that they have some type ofon-call pay practice. On-Call Pay Practices # of Organizations % of Organizations Pay for hours worked (including overtime) 128 60% 27 13% Pay a flat rate for being on call 13 6% Provide compensatory time off or flex-time 12 6% Do not pay or provide time off (exempt staff) 24 11%Pay a show-up rate and hourly pay for time worked 10 5% Other 214 Total ResponsesPage 16 © 2016 Nonprofit Compensation Associates

Compensation & Benefits PracticesPractices for Dealing with Extensive Overtime by Exempt StaffThirty-four percent (34%) of respondents indicate that they do not compensate exempt staff forovertime, and 29% of organizations surveyed report that they have no formal policy. Twenty-ninepercent (29%) provide compensatory time-off, and the remaining have some other policy.(Note that the wage and hour laws do not mandate overtime pay for exempt staff.) Practice # of Organizations % of Organizations No formal policy 167 29% 167 29% Provide compensatory time off 5 1% Pay straight time 24 4% 198 34% Pay overtime rates 18 3%Do not compensate for extensive overtime 582 Other # Organizations RespondingEvening/Night Shift DifferentialsOf the 172 nonprofits that indicate they have an evening and/or night shift (30% of the total sample),the majority indicate that they do not pay any special rates beyond regular hourly pay and overtime, ifapplicable. Twenty percent (20%) of those organizations that have an evening or night shift indicate anyadditional compensation. Among the nonprofits that do pay a premium are the following practices:• Paying an additional hourly wage, from 15 cents to $4.00 per hour• Paying a salary or shift differential of 10% to 15%• Paying overtime rates for a night shift• Paying a stipend for evening or overnight shift, amount depending on circumstancesPremium for Bilingual SkillsThe majority of organizations report that they do not pay a premium for bilingual skills: Practice/Policy # of Organizations % of OrganizationsDo not pay a premium for bilingual skills 498 86% 84 14% Pay a premium for bilingual skillsThe practices for compensating bilingual skills vary widely. Among organizations paying a premium forbilingual skills are the following practices:• Paying an hourly premium, from 25 cents to $6.60 per hour, depending on the position, with a median of $1 per hour• Paying a percentage of salary, from 2% to 10%, with a median of 5%• Adding some dollar amount to salary, with a median of $250 per monthFair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 17

Compensation & Benefits PracticesJob classifications that are subject to additional pay for bilingual skills include many program-related jobsas well as some administrative jobs:• Administrative Assistants, Customer Service Representatives, Human Resources Generalists, Receptionists, Store Clerks• Pet Adoption Counselors, Pet Behaviorists• Attorneys, Legal Advocates, Legal Interviewers• Early Childhood Education staff, Children’s Services Coordinators, Special Education staff, Teachers• Community Health Workers, Health Educators, Home Health Aides, Medical Assistants, Medical Receptionists, Nurses, Occupational Therapists, Patient/Client Navigators, Speech/Language Therapists, Physical Therapists• Behavioral Specialists, Benefits Advocate, Case Managers, Clinical staff, Clinical Supervisors, Counselors, Direct Service staff, Eligibility Specialists, Family Advocates, Employment Specialists, Family Advocates, Mental Health Clinicians, Therapists, Parent Educators, Program Directors, Program Coordinators, Therapists, Vocational/Career CounselorsImpact of Recent Ordinances Increasing Minimum WageOne hundred eighty-six organizations are located in cities with recently passed ordinances increasing theminimum wage. These organizations were asked to describe their responses to this change. Organization’s Response # of % of Responses OrganizationsOrganization has developed a formal plan with respect to employee compensation in response to the ordinance. 48 26% Organization has discussed the issue, but has not developed a formal plan. 22 12% The minimum wage increase may affect organization in the near future, but it has not yet been addressed. 10 5%The minimum wage increase does not affect organization 106 57% in the near future, so it has not been discussed. 186 # Organizations RespondingThe 70 organizations that have either developed a formal plan or discussed the issue were asked todescribe their most likely response with respect to compensation adjustments due to the minimum wageincrease. Organization’s Response # of % of Responses Organizations Compensation is being adjusted only for employees at the minimum wage level. 43 61% Compensation is being adjusted for some nonexempt 10% employees whose current pay is above minimum wage. 7 Compensation is being adjusted for some nonexempt 16%employees whose current pay is above minimum wage and 11 13% 9 also for some exempt employees. 70Compensation is being adjusted for most or all employees. # Organizations RespondingPage 18 © 2016 Nonprofit Compensation Associates

Compensation & Benefits PracticesEmployment PracticesFull-Time WorkweekAlmost three-fourths of organizations have a 40-hour full-time workweek. Organizations with a workweekof 32 hours or less tend to be among the smallest in the survey sample.Length of Full-Time Workweek # of Organizations % of Organizations 40 hours 427 73% 38 hours 8 1% 37.5 hours 36 hours 58 10% 35 hours 2 <1% 32 hours 30 hours 47 8% 9 2% Other 4%# Organizations responding 24 1% 7 582Introductory PeriodThe average introductory period for all organizations is 2.49 months. This includes the 171 organizationsthat indicate they have no introductory period, which is calculated as 0 months. For the 399 nonprofitswith an introductory period, the average is 3.53 months.Length of Introductory Period # of Organizations % of Organizations None 171 29%30 – 45 days 20 3%Two months/60 days 21 5%Three months/90 days 274 47%Four months/120 days 11 2%Five months/150 days 1 <1%Six months /180 days 81 14%Nine months /270 days 2 <1%Twelve months / 365 days 1 <1%# Organizations responding 582Of those organizations that have an introductory period, 59% report that employees are eligible for paid-time off benefits and 68% report that employees are eligible for insurance benefits during theintroductory period.Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 19

Compensation & Benefits PracticesPerformance ReviewsConsistent with historical results, the vast majority of organizations review staff on an annual basis. Performance Review Period # of Organizations % of Organizations Do not review 4 1% Quarterly 5 1% Every six months 42 7% Annually 491 84% No set schedule 34 6% Other 6 1% Total responses 582Union ContractsOnly 45 organizations (8%) have union contracts for one or more of their positions. The types ofpositions are varied and include both professional and non-exempt positions. Examples of the types ofjobs represented by unions in this survey are:• Accounts Payable Associates, Accountants, Accounting Assistants, Administrative Assistants, Billing Technicians, Budget Analysts, Contract Coordinators, Data Analysts, Data Assistants, Database Application Administrators, Office Assistants, Payroll Coordinators, Senior Accountants• Animal Adoption Counselors, Animal Behaviorists, Animal Care Workers, Animal Rescue Workers, Veterinary Assistants• Box Office Staff, Chorus Members, Dancers, Instrumental Musicians, Stagehands, Theater Production Technicians, Ushers• Attorneys, Community Organizers• Activities Coordinators, Fitness Trainers, Lifeguards• Assistant Teachers, Child Care Workers, Classroom Aides, Early Childhood Education Case Workers, Education Specialists, Instructional Specialists, Teachers, Teacher Aides• Career Counselors, Employment Counselors, Implementation Specialists, Trainers, Vocational Counselors• Cooks, Food Service Coordinators, Nutrition Assistants• Behavior Analysts, Case Managers, Clinical Care Assistants, Counselors, Crisis Specialists, Direct Care Counselors, Eligibility Specialists, Family Advocates, Family Service Worker, Home Care Aides, Home Visitor, Information/Referral Coordinators, Intake Coordinators, Intervention Specialists, Mental Health Therapists, Outreach Staff, Peer Specialists, Prevention Workers, Program Assistants, Program Coordinators, Referral Coordinators, Rehabilitation Specialists, Residential Assistants, Residential Counselors, Social Workers, Treatment Counselors, Youth Coordinators• Certified Nursing Assistants, Community Liaisons, Dental Assistants, Health Educators, Home Care Aides, Medical Assistants, Medical Records Clerks, Member Services Coordinators, Nurses, Registered Dental Assistants, Speech and Language Therapists, Sterilization Technicians• Custodians, Desk Clerks, Drivers, Facility Engineers, Gardeners, Housekeepers, Maintenance Technicians, Warehouse SpecialistsPage 20 © 2016 Nonprofit Compensation Associates

Compensation & Benefits PracticesMiscellaneous Employee BenefitsOrganizations were asked whether the following benefits are provided to executive-level staff and otherstaff. For information about miscellaneous benefits provided to the Executive Director/CEO, please seepage 41. % of Organizations Offering Benefit to: Benefit Executives Other Staff (other than Employee Assistance Program (EAP) Executive Telecommuting Director/CEO) Financial planning services 44% 44%Reimbursement for cost of professional license/credential 47% 34% Professional conference attendance Professional development classes 17% 17% Low-interest or no-interest loan program 37% 32% Transportation and/or travel 81% 70% Spouse’s/domestic partner’s travel expenses Local mass transit subsidy 78% 74% Car leasing Car ownership 4% 4% Housing or housing allowance 48% 45% Cellular phone use 0% 0% Home computer purchase or lease Cost of home internet provider 12% 13% Personal legal expenses Personal liability insurance <1% 1% Professional liability insurance 1% 1% Membership in country club/residential club Membership in health club 3% 4% Membership in fraternal club 56% 42% Professional membership dues 4% 2% Sabbatical (paid time off) 3% 3% Benefit <1% <1% Additional vacation time Additional contribution to medical insurance 2% 1% Additional contribution to life insurance 25% 19% Additional contribution to disability insurance Additional contribution to long-term care insurance 0% 0% Additional contribution to retirement plan 4% 4% 1% <1% 42% 26% 9% 8% Executives (other than Executive Director/CEO) 16% 4% 4% 3% 1% 5%Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 21

Compensation & Benefits PracticesImpact of the Economic EnvironmentThis section of the survey was added in 2011 to show how the recession was impacting NorthernCalifornia nonprofits at that time. It has been revised since then, but we continue to include it in thesurvey in order to “take the pulse” of the local nonprofit community. Question % of Organizations Answering Some analysts suggest that, as the recent recession recedes, nonprofits will see more competition from their colleagues and businesses to attract and retain the Yes No \"best and brightest\" employees. Do you see this challenge affecting your 73% 27% organization in the year ahead? 42% 58%In the 2015 survey the turnover rate for full-time employees was 18% and 19% for part-time employees. Does your organization consider these numbers to be high? 37% 63% Does your organization see turnover as a significant problem for you in the year ahead? 48% 52% Overall, does your organization plan to increase the number of full-time equivalent 4% 96% employees in the year ahead? 36% 64% Is your organization currently operating under a temporary hiring freeze? If Yes, do you plan to lift this freeze in the year ahead? Increase About Reduce the 4%In the year ahead, does your organization plan to increase the $ toward employee 15% 1% medical insurance, keep it about the same or reduce it per enrolled employee? 8% Same Less In the year ahead, does your organization plan to increase retirement plan 81% 3% contributions, keep them about the same or reduce them? No 91% More About 94%In the year ahead, does your organization plan to spend more on other employee 21% the benefits, about the same amount or less? Yes, Same for the In the year ahead, do you expect your organization to be operating under an entire 76% employee salary freeze? year Yes, for part 2% of the year 4%Page 22 © 2016 Nonprofit Compensation Associates

Compensation & Benefits PracticesTime-Off PracticesThe primary methods reported for providing time-off benefits to employees are:• Separate vacation, sick leave and holiday benefits: 423 organizations (73%)• “Paid Time Off” (PTO): 130 organizations (22%)In addition, 29 respondents (5%) report different time-off policies for their staff, including some thathave no formal time-off policies.Of the respondents that have part-time employees, 83% indicate that their part-time employees areeligible for paid time-off benefits. These benefits are virtually always pro-rated according to employees’work schedules. Sixty-one percent (61%) require that part-time employees work a minimum number ofhours per week to be eligible. On average, this minimum is 22 hours per week. Another 22% offer paidtime off benefits to part-time employees regardless of the number of hours they work each week. At theremaining 17% of organizations, part-time employees are not eligible for paid time-off benefits.Ninety-three percent (93%) of organizations with formal time off policies allow unused vacation or PTOtime to be carried over to the following year. When asked for the maximum number of days that can becarried over, they report a median of 30 days per year. Three percent (3%) of these organizations do notlimit the number of days that can be carried over.Separate Vacation, Sick Leave & Holidays—All Employees Receiving the Same BenefitThe survey results show that 390 survey participants (67%) provide the same benefit to both exempt andnon-exempt staff, AND accrue vacation, holiday and sick leave separately: All Staff Vacation Sick Leave Holiday Personal Total DaysYears of Service Days Days 11.6 10.5 10.8 1.1 34.0 First Year 12.8 10.5 10.8 1.1 35.2 Second Year 14.5 10.5 10.8 1.1 36.9 15.8 10.5 10.8 1.1 38.2 Third Year 17.2 10.5 10.8 1.1 39.6 Fourth Year 19.2 10.5 10.8 1.1 41.6 20.6 10.5 10.8 1.1 43.0 Fifth Year 21.3 10.5 10.8 1.1 43.7Sixth to Ninth Years Tenth Year Eleventh Year +Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 23

Compensation & Benefits PracticesSeparate Vacation, Sick Leave & Holidays—Exempt & Non-Exempt Staff Receiving DifferentBenefitsThe survey results show that 33 survey participants (6%) provide different benefits to exempt and non-exempt staff, AND accrue vacation, holiday and sick leave separately, as detailed in the following twotables: Exempt Staff Vacation Sick Leave Holiday Personal Total DaysYears of Service Days Days 15.8 10.5 10.7 1.4 38.4 First Year 16.8 10.5 10.7 1.4 39.4 Second Year 17.7 10.5 10.7 1.4 40.3 19.2 10.5 10.7 1.4 41.8 Third Year 20.2 10.5 10.7 1.4 42.8 Fourth Year 21.1 10.5 10.7 1.4 43.7 22.0 10.5 10.7 1.4 44.6 Fifth Year 22.4 10.5 10.7 1.4 45.0Sixth to Ninth Years Tenth Year Eleventh Year +Non-Exempt Staff Vacation Sick Leave Holiday Personal Total Days Years of Service Days Days 10.0 10.5 10.7 1.4 32.6 First Year 11.3 10.5 10.7 1.4 33.9 Second Year 12.5 10.5 10.7 1.4 35.1 13.7 10.5 10.7 1.4 36.3 Third Year 15.4 10.5 10.7 1.4 38.0 Fourth Year 17.1 10.5 10.7 1.4 39.7 18.2 10.5 10.7 1.4 40.8 Fifth Year 18.6 10.5 10.7 1.4 41.2Sixth to Ninth Years Tenth Year Eleventh Year +Page 24 © 2016 Nonprofit Compensation Associates

Compensation & Benefits PracticesPaid Time-Off (PTO) Policies—All Employees Receiving the Same BenefitOne hundred nineteen (119) survey respondents (20%) provide PTO benefits that combine at least someportion of vacation, holidays and sick leave, with all employees receiving the same benefits: All Staff Paid Time- Holidays Total DaysYears of Service Off 18.2 10.5 28.7 First Year 19.3 10.5 29.2 Second Year 20.9 10.5 31.4 22.5 10.5 33.0 Third Year 23.7 10.5 34.2 Fourth Year 25.6 10.5 36.1 26.9 10.5 37.4 Fifth Year 27.7 10.5 38.2Sixth to Ninth Years Tenth Year Eleventh Year +Paid Time-Off (PTO) Policies—Exempt & Non-Exempt Staff Receiving Different BenefitsEleven survey respondents (2%) provide PTO benefits that combine at least some portion of vacation,holidays and sick leave, with exempt and non-exempt staff receiving different benefits, as shown in thetwo tables below: Exempt Staff Paid Time- Holidays Total DaysYears of Service Off 22.8 10.4 33.2 First Year 23.4 10.4 33.8 Second Year 24.5 10.4 34.9 24.6 10.4 35.0 Third Year 25.8 10.4 36.2 Fourth Year 27.0 10.4 37.4 27.5 10.4 37.9 Fifth Year 28.5 10.4 38.9Sixth to Ninth Years Tenth Year Eleventh Year +Non-Exempt Staff Paid Time- Holidays Total Days Years of Service Off 17.8 10.4 28.2 First Year 18.0 10.4 28.4 Second Year 19.0 10.4 29.4 19.0 10.4 29.4 Third Year 20.1 10.4 30.5 Fourth Year 21.1 10.4 31.5 21.8 10.4 32.2 Fifth Year 22.8 10.4 33.2Sixth to Ninth Years Tenth Year Eleventh Year +Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 25

Compensation & Benefits PracticesOther Paid Time OffThe great majority of organizations provide additional paid time off for bereavement and jury duty.Around one-third of organizations provide paid time off for family illness and maternity/paternity. Theyare less likely to provide paid time off for military service, job-related education/training or volunteerservice. Type of Paid Time Off # of % of Organizations Organizations Bereavement Jury service 483 83% 479 82% Family illness 211 36% Maternity/paternity 185 32% 108 19% Military service 13% Job-related education/training 78 50 9% Volunteer serviceIn addition, 22% of respondents report that their organizations close their operations for some orall of the week between the Christmas and New Year’s holidays, providing several days off foremployees that are in addition to their regular vacation/PTO and holiday time-off benefits.Page 26 © 2016 Nonprofit Compensation Associates

Compensation & Benefits PracticesInsurance and Retirement BenefitsInsurance Coverage OfferedThe great majority of survey participants (93%) offer some type of insurance to employees, at anaverage cost to the organization of $682 per employee per month. Note that this figure includes the costof medical insurance as well as dental, vision, life, long-term disability, long-term care and any otheroptional types of insurance coverage. The cost of insurance benefits, on average, is equivalent to 11% oforganizations’ payroll.Many respondents offer more than one type of medical insurance and a variety of other insurancebenefits, as detailed below. The tables on this page include organizations that offer insurance throughflexible benefit plans, as well as through traditional insurance plans.*Types of Medical Insurance Offered # of Organizations % of OrganizationsHealth Maintenance Organization (HMO) 449 77%Preferred Provider Organization (PPO) 272 47%Point of Service Plan (POS) 38 7%Monthly stipend paid directly to employees 14 2%Do not provide insurance 40 7%**Total Organizations Responding 582*These numbers include organizations offering flexible benefit plans as well as traditional plans.**Many organizations offer more than one type of plan.*Other Types of Insurance Offered # of Organizations % of OrganizationsDental Care Insurance 495 85%Vision Care Insurance 437 75%Life Insurance 408 70%Long-Term Disability Insurance 342 59%Long-Term Care Insurance 203 35%Voluntary Supplemental Plans 235 40%Monthly stipend paid directly to employees 14 2%Do not provide other types of insurance 74 13%**Total Organizations Responding 582*These numbers include organizations offering flexible benefit plans as well as traditional plans.**Many organizations offer more than one type of plan.Waiting Period for New EmployeesSurvey participants were asked to specify the waiting period before coverage begins for new employees.Please note that the federal Patient Protection and Affordable Care Act (PPACA) prohibits waiting periodslonger than 90 days for group health plans.Waiting Period for New Employees # of Organizations % of OrganizationsNo waiting period (coverage begins immediately) 51 11%up to 30 days 214 44%up to 60 days 153 32%up to 90 days 64 13%Total Organizations Responding 482Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 27

Compensation & Benefits PracticesThe Employer Contribution tables on pages 28 through 33 detail the percentage of health carepremiums paid by employers who offer traditional plans rather than cafeteria or flexible benefit plans.Results are displayed for the entire sample of organizations reporting each type of insurance and alsoby insurance market. “Small market” refers to employers covering 50 or fewer employees; “largemarket” refers to employers covering 51 or more. A few employers have both small and large marketplans, so their data appears only in the column for all employers.Employer Contribution—HMO Insurance (Traditional Plans)The following tables show the average payment of premiums by employers for both employees and theirdependents for medical insurance through a Health Maintenance Organization (HMO) plan. Resultsshow that all respondents offering HMO coverage pay at least half of the premium cost for the employee,and 65% pay the entire premium cost for the employee. Note that the information in these tables doesnot include organizations that offer HMO coverage through a flexible benefit plan.HMO—Employee Health All Organizations Small Market Orgs Large Market OrgsEmployer Contribution # of Orgs % of Orgs # of Orgs % of Orgs # of Orgs % of Orgs Pay 100% of premium 238 65% 173 72% 58 50% Pay 90 to 99% of premium 49 13% 22 9% 26 22% Pay 80 to 89% of premium 45 12% 24 10% 20 17% Pay 70 to 79% of premium 20 5% 12 5% 7 6% Pay 60 to 69% of premium 5 1% 2 1% 3 3% Pay 50 to 59% of premium 9 2% 6 3% 3 3%Pay from 1 to 49% of premium 0 0% 0 0% 0 0%Do not pay any of the premium 0 0% 0 0% 0 0% Total Offering HMO 368 239 117Thirty-one percent (31%) of respondents pay at least 50% of the cost of HMO coverage for theemployee’s dependents.HMO—Dependent Health All Organizations Small Market Orgs Large Market Orgs Employer Contribution # of Orgs % of Orgs # of Orgs % of Orgs # of Orgs % of Orgs Pay 100% of premium 22 6% 16 7% 5 4% Pay 90 to 99% of premium 8 2% 5 2% 3 3% Pay 80 to 89% of premium 14 4% 4 2% 10 9% Pay 70 to 79% of premium 13 4% 2 1% 10 9% Pay 60 to 69% of premium 6 2% 1 <1% 5 4% Pay 50 to 59% of premium 49 13% 29 12% 20 17%Pay from 1 to 49% of premium 20 5% 8 3% 10 9%Do not pay any of the premium 234 64% 174 73% 54 46% Total Offering HMO 368 239 117Respondents were asked for a typical or average office co-payment for the types of insurance theyoffer. For HMO plans, reported co-payments ranged from $5 to $50 with an average of $26.04, veryclose to the 2015 average HMO co-payment of $26.21. Median deductibles reported were $1,600 foran individual and $3,500 for family coverage.Page 28 © 2016 Nonprofit Compensation Associates

Compensation & Benefits PracticesEmployer Contribution—PPO Insurance (Traditional Plans)The following tables show the average payment of premiums by employers for both employees and theirdependents for medical insurance through a Preferred Provider (PPO) plan. Results show that allrespondents offering PPO coverage pay at least half of the premium cost for the employee, and 58% paythe entire premium cost for the employee. Note that the information in these tables does not includeorganizations that offer PPO coverage through a flexible benefit plan.PPO—Employee Health All Organizations Small Market Orgs Large Market OrgsEmployer Contribution # of Orgs % of Orgs # of Orgs % of Orgs # of Orgs % of OrgsPay 100% of premium 126 58% 98 72% 25 34%Pay 90 to 99% of premium 33 15% 16 12% 16 22%Pay 80 to 89% of premium 31 14% 13 9% 17 23%Pay 70 to 79% of premium 15 7% 5 4% 9 12%Pay 60 to 69% of premium 4 2% 0 0% 4 5%Pay 50 to 59% of premium 8 4% 5 4% 3 4%Pay from 1 to 49% of premium 0 0% 0 0% 0 0%Do not pay any of the premium 0 0% 0 0% 0 0%Total Offering PPO 217 137 74Thirty-five percent (35%) of respondents pay at least 50% of the cost of PPO coverage for theemployee’s dependents.PPO—Dependent Health All Organizations Small Market Orgs Large Market Orgs Employer Contribution # of Orgs % of Orgs # of Orgs % of Orgs # of Orgs % of OrgsPay 100% of premium 16 7% 13 9% 3 4%Pay 90 to 99% of premium 6 3% 2 1% 4 5%Pay 80 to 89% of premium 8 4% 2 1% 6 8%Pay 70 to 79% of premium 15 7% 4 3% 10 14%Pay 60 to 69% of premium 5 2% 1 1% 4 5%Pay 50 to 59% of premium 27 12% 16 12% 11 15%Pay from 1 to 49% of premium 11 5% 3 2% 7 9%Do not pay any of the premium 129 59% 96 70% 29 39%Total Offering PPO 217 137 74Respondents were asked to list a typical or average office co-payment for the types of insurance theyoffer. For PPO plans, reported co-payments ranged from $5 to $55 with an average of $26.33,slightly lower than the 2015 average PPO co-payment of $27.83. Median deductibles reported were$1,000 for an individual and $2,500 for family coverage.Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 29

Compensation & Benefits PracticesEmployer Contribution—POS Insurance (Traditional Plans)The following tables show the average payment of premiums by employers for both employees and theirdependents for medical insurance through a Point of Service (POS) plan. Results show that allrespondents that offer POS coverage pay at least half of the premium cost for the employee, and 67%pay the entire premium cost for the employee. Note that the information in these tables does not includeorganizations that offer POS coverage through a flexible benefit plan.POS—Employee Health All Organizations Small Market Orgs Large Market OrgsEmployer Contribution # of Orgs % of Orgs # of Orgs % of Orgs # of Orgs % of Orgs Pay 100% of premium 20 67% 15 75% 5 50% Pay 90 to 99% of premium 3 10% 1 5% 2 20% Pay 80 to 89% of premium 3 10% 2 10% 1 10% Pay 70 to 79% of premium 1 3% 0 0% 1 10% Pay 60 to 69% of premium 1 3% 0 0% 1 10% Pay 50 to 59% of premium 2 7% 2 10% 0 0%Pay from 1 to 49% of premium 0 0% 0 0% 0 0%Do not pay any of the premium 0 0% 0 0% 0 0% Total Offering POS 30 20 10Forty-three percent (43%) of respondents pay at least 50% of the cost of POS coverage for theemployee’s dependents.POS—Dependent Health All Organizations Small Market Orgs Large Market Orgs Employer Contribution # of Orgs % of Orgs # of Orgs % of Orgs # of Orgs % of Orgs Pay 100% of premium 4 13% 2 10% 2 20% Pay 90 to 99% of premium 1 3% 1 5% 0 0% Pay 80 to 89% of premium 2 7% 1 5% 1 10% Pay 70 to 79% of premium 1 3% 0 0% 1 10% Pay 60 to 69% of premium 1 3% 1 5% 0 0% Pay 50 to 59% of premium 4 13% 2 10% 2 20%Pay from 1 to 49% of premium 0 0% 0 0% 0 0%Do not pay any of the premium 17 57% 13 65% 4 40% Total Offering POS 30 20 10Respondents were asked to list a typical or average office co-payment for the types of insurance theyoffer. For POS plans, reported co-payments ranged from $5 to $40 with an average of $24.64,slightly higher than the 2015 average POS co-payment of $22.27. Please note though that data aboutPOS plans is limited to a relatively small sample, so data may less reliable. Median deductiblesreported were $1,500 for an individual and $3,000 for family coverage.Page 30 © 2016 Nonprofit Compensation Associates

Compensation & Benefits PracticesEmployer Contribution—Dental Care (Traditional Plans)The following tables show the average payment of premiums by employers for both employees and theirdependents for dental insurance. Ninety-four percent (94%) of survey participants that offer dentalinsurance pay at least half of the premium cost for the employee, and 74% pay the entire premium costfor the employee. Note that the information in these tables does not include organizations that offerdental coverage through a flexible benefit plan.Employee Dental Care All Organizations Small Market Orgs Large Market OrgsEmployer Contribution # of Orgs % of Orgs # of Orgs % of Orgs # of Orgs % of OrgsPay 100% of premium 305 74% 213 79% 84 65%Pay 90 to 99% of premium 24 6% 13 5% 11 8%Pay 80 to 89% of premium 31 8% 16 6% 14 11%Pay 70 to 79% of premium 11 3% 4 1% 7 5%Pay 60 to 69% of premium 3 1% 0 0% 3 2%Pay 50 to 59% of premium 13 3% 7 3% 5 4%Pay from 1 to 49% of premium 1 0% 1 <1% 0 0%Do not pay any of the premium 23 6% 17 6% 6 5%Total Offering Dental 411 271 130Twenty-eight percent (28%) of respondents pay at least 50% of the cost of dental care for theemployee’s dependents.Dependent Dental Care All Organizations Small Market Orgs Large Market OrgsEmployer Contribution # of Orgs % of Orgs # of Orgs % of Orgs # of Orgs % of OrgsPay 100% of premium 46 11% 26 10% 19 15%Pay 90 to 99% of premium 5 1% 1 <1% 4 3%Pay 80 to 89% of premium 10 2% 5 2% 5 4%Pay 70 to 79% of premium 12 3% 4 1% 7 5%Pay 60 to 69% of premium 4 1% 1 <1% 3 2%Pay 50 to 59% of premium 40 10% 26 10% 14 11%Pay from 1 to 49% of premium 16 4% 6 2% 8 6%Do not pay any of the premium 278 68% 202 75% 70 54%Total Offering Dental 411 271 130Fair Pay for Northern California Nonprofits: The 2016 Compensation & Benefits Survey Page 31

Compensation & Benefits PracticesEmployer Contribution—Vision Care (Traditional Plans)The following tables show the average payment of premiums by employers for both employees and theirdependents for vision insurance. Eighty percent (80%) of survey participants that offer visioninsurance pay at least half of the premium cost for the employee, and 70% pay the entire premium costfor the employee. Note that the information in these tables does not include vision coverage offeredthrough a flexible benefit plan.Employee Vision Care All Organizations Small Market Orgs Large Market OrgsEmployer Contribution # of Orgs % of Orgs # of Orgs % of Orgs # of Orgs % of Orgs Pay 100% of premium 253 70% 173 73% 73 63% Pay 90 to 99% of premium 11 3% 5 2% 6 5% Pay 80 to 89% of premium 17 5% 7 3% 9 8% Pay 70 to 79% of premium 5 1% 2 1% 2 2% Pay 60 to 69% of premium 2 1% 2 1% 0 0% Pay 50 to 59% of premium 3 1% 1 <1% 2 2%Pay from 1 to 49% of premium 1 <1% 0 0% 1 1%Do not pay any of the premium 70 19% 48 20% 22 19% Total Offering Vision 362 238 115Twenty-seven percent (27%) of respondents pay at least 50% of the cost of vision care for theemployee’s dependents.Dependent Vision Care All Organizations Small Market Orgs Large Market OrgsEmployer Contribution # of Orgs % of Orgs # of Orgs % of Orgs # of Orgs % of Orgs Pay 100% of premium 39 11% 21 9% 17 15% Pay 90 to 99% of premium 3 1% 1 <1% 2 2% Pay 80 to 89% of premium 11 3% 5 2% 6 5% Pay 70 to 79% of premium 7 2% 3 1% 3 3% Pay 60 to 69% of premium 3 1% 1 <1% 2 2% Pay 50 to 59% of premium 34 9% 23 10% 11 10%Pay from 1 to 49% of premium 7 2% 3 1% 4 3%Do not pay any of the premium 258 71% 181 76% 70 61% Total Offering Vision 362 238 115Page 32 © 2016 Nonprofit Compensation Associates