The Chronicle’s annual report on nonprofit pay is based on data from charities that ranked highest on its Philanthropy 400, the annual list of nonprofits that raise the most from private sources, and from the nation’s wealthiest grant makers. Organizations were asked to complete a survey and provide their most recent informational tax form, including sections where they are required to disclose details about compensation provided to their top officials. The survey also asks for details on bonuses and fringe benefits that the IRS does not require charities and foundations to disclose.
Some organizations declined to give 2011 figures, since they haven’t yet filed the tax return that contains compensation figures for that year. They are not required by law to disclose the data before their tax forms have been filed. Most charities will not file their forms with 2011 pay information until 2013.
Cornell University (Ithaca, N.Y.
David Skorton, President
$687,725
$29,760 other payments
$166,357
$68,500 deferred compensation,
$97,857 other payments
Institution: The Chronicle gathered information for 2010 on the top executive as well as the highest-paid employee other than the chief executive for 274 charities and 49 foundations. More than 130 organizations provided information for their 2011 fiscal years. For groups that declined to provide information, The Chronicle relied on their Form 990 filings for 2010.
Compensation: Figures include salary, bonuses, deferred compensation, and retirement pay that individuals received in a single year. “Other payments” typically include housing allowances, club dues, and other perks nonprofits counted as compensation.
Note: Highlights amounts over $20,000 that make up executives’ taxable compensation.
Benefits: Includes nontaxable benefits, such as health insurance, club dues, retirement pay, and deferred compensation. Some groups include retirement contributions in the deferred-compensation figure, since the informational tax forms do not require organizations to break those apart.
Note: Highlights amounts set aside that total more than $20,000. Some of the money counted as deferred compensation might never be paid out if the employee doesn’t meet certain requirements, such as staying in the job for a particular amount of time.
