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 Eighth edition of PAR's annual CEO Compensation Study - A Profile of CEO 
Compensation in 501(c)(3) Human Services Organizations - 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.
This year, we transitioned to a biennial study to cover compensation data for 2012 and 2013. This is made possible due to the finding that the Home Health Agency Market Basket Index provides valid projections for the compensation study in PAR’s CEO Compensation Studies and we can project compensation data through 2013 with confidence. The next CEO Compensation Study will be published in 2014 to cover the years 2014 and 2015.
Note: A Personalized Compensation Analysis is available for nonprofit organizations only.
Download an order form here.
You are encouraged to purchase more than one copy of the study. Additional copies are offered at a very modest price. 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 seven 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 modest fee.