Does the process your organization uses to determine executive compensation comply with IRS guidelines? Can you answer 'yes' to Form 990 good governance policy questions? Would you be prepared for an IRS audit of your compensation practices? Do you have the latest market data available to help you recruit and retain top leaders in the field? What do you make in comparison to your peers?
The Seventh edition of PAR's annual CEO Compensation Study - A Profile of CEO 
Compensation in 501(c)(3) Human Services Organizations: Intellectual Disabilities, Mental Health, Assisted Living, Vocational Rehabilitation, and Related Disabilities - will help you answer all of these questions and more.
PAR's CEO compensation study is the only comprehensive, region/industry-specific study of its kind and was developed to:
- Provide 501(c)(3) organizations with reliable, regional market data that can be used to determine CEO compensation reflective of market rates;
- Help CEOs and Boards comply with IRS and other laws and regulations; and
- Assist organizations in attracting and retaining qualified, experienced chief executives.
The method your organization uses to determine executive compensation is under ever-increasing scrutiny by the IRS, as evidenced by the redesigned Form 990 which features in-depth questions about compensation, increased enforcement efforts and penalties assessed to nonprofits, and their indication that they will now include excess compensation analyses in every future audit they conduct.
Another value-added benefit of PAR's study is the inclusion of a Supplemental Nonprofit Compliance Reference Guide, packed with critical information your agency should be aware of ranging from recordkeeping to lobbying to key issues raised in the IRS Form 990. The compliance guide also includes several sample policies related to the recently revised Form 990 questions that can be tailored to your organization. These sample policies include executive compensation, whistleblowing, conflict of interest, and recordkeeping. New sample policies added this year are Political Activities and Gift Acceptance/Donations.
Click here or on the image to download an order form.
The study is being offered in packages of three. Often a copy is needed for the CEO, the Board Chair and a file copy for the record. Additional copies may be ordered for board members who want a copy of their own to keep for the duration of the retention schedule required for each annual transaction since both the CEO and board members could have financial liability if salaries are not set and deliberations recorded appropriately. Having annual studies on hand and recording them in board minutes can make all the difference in meeting the IRS's rebuttable presumption standard.
NOTE: Even if you or your agency has the first six editions of PAR's CEO Compensation Study, it is advisable to reference the most updated study since the IRS looks at current compensation data when reviewing the reasonableness of an executive's compensation.
The cost of PAR's study represents a small fraction of the price your organization would pay if you commissioned the study to be done. In addition, PAR members will receive a free Personalized Compensation Analysis specific to your own agency and your own CEO compensation that you can use with your Board. Non-members can receive the analysis for a fee.