Benchmarking Dashboard July 2013 (c)(3) Expenses If prompted, click “Enable Content” and say to the pop- up that you would like to make this a trusted document To activate certain features of this PowerPoint, it must be viewed as a Slide Show by selecting the podium icon in the lower right-hand corner of your screen If help is needed, please contact When opening this file…

How do your expenses compare to your peers? This study of (c)(3) organizations includes benchmarks for key line items on the Statement of Functional Expenses from the Form 990. The data can be sorted using the major groups (categories) of the National Taxonomy of Exempt Entities (NTEE), a classification system developed by the National Center for Charitable Statistics (NCSS) and used by both the NCSS and IRS to classify nonprofit organizations For more information on the NTEE classification system, please click hereclick here

This study includes Form 990 expense information for 378 organizations with a (c)(3) IRS tax classification for tax years 2010 and 2011 The organizations included in the study are categorized into 19 NTEE categories. The following NTEE categories are not included in the study due to insufficient sample size: crime, legal related; public safety, disaster preparedness and relief; recreation, sports, leisure, athletics; civil rights, social action, advocacy; religion, spiritual development; mutual/ membership benefit organizations, other; and unknown The dashboard includes benchmarks for total revenue, total expenses, total assets, and total liabilities, as well as expenses (expressed as a percentage of total expenses) for each of the following (abbreviated name in parenthesis): Total program service (program) expenses Total management and general (administrative) expenses Total fundraising expenses Compensation of current officers, directors, trustees, and key employees (key employee compensation) Other salaries and wages Pension plan accruals and contributions (pension plan) Other employee benefits (other benefits) Occupancy Method

How to use the dashboard on the next slide The dashboard includes two data filters that allow you to “cut” the data by both NTEE category and expense type. You may filter the data using the menus at the top and in the bottom left-hand corner of the dashboard Select expense type Select NTEE category

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How do you compare? For the 378 organizations included in the study, median functional expenses as a percent of total expenses are as follows: Program service expenses are 85% Management and general (administrative) expenses are 11% Fundraising expenses are 2% Across the 378 organizations, total compensation including pension and other benefits (excluding payroll taxes) comprises 38% of total expenses

Medical research and community improvement/ capacity building are the NTEE categories with the highest program service expenses as a percent of total expenses (95% and 91%, respectively) Disease/ disorders/ medical disciplines and housing/shelter are the NTEE categories with the highest administrative expenses as a percent of total expenses (17% and 15%, respectively) Animal related and philanthropy/ voluntarism/ grantmaking are the NTEE categories with the highest fundraising expenses as a percent of total expenses (11% for both) How do you compare (cont’d)?

(202) Questions?