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ERI's Nonprofit Comparables Assessor & Tax-Exempt Survey Demo Edition provides defensible compensation data for executive and top management positions as derived from ERI's extensive analysis of Forms 990, 990EZ and 990PF. The following features are included in the free demo version:
| • | Direct cash compensation data for executive and top management positions |
| • | Data adjusted for geographic area, industry, organization size (revenue) and planning date |
| • | Graph displays dots within one standard deviation of the mean; customized x-axis range for revenue or assets: -100,000,000,000 up to 100,000,000,000 |
| • | Comparable Organization check-list can be filtered by revenue, industry, ZIP Code, text and ranked by Form 990 fields and their relation to one another. |
The Nonprofit Comparables Assessor & Tax-Exempt Survey (CA) Professional Edition also incorporates for-profit data collected from proxies and 10-Ks, allowing for a mixed analyses of both tax-exempt and for-profit data. This is important because the Treasury Regulations allow applicable tax-exempt organizations to create a rebuttable presumption of reasonableness regarding compensation comparability data by using data from both taxable and tax-exempt organizations.
Additional features only available with a CA license:
| • | Entities option to select data for Tax-Exempt Only or Tax-Exempt with For Profit |
| • | Other Research tab that links to SalariesReview.com, where ERI maintains a website of custom filtered and standard reports of Form 990 data for researching nonprofit executive salaries and charities. |
| • | Graph y-axis that expands beyond +/- 1.0 standard deviation relative to the mean to show outlier organizations; dots can be clicked to access raw data. |
| • | Access historical and non-compensated employee databases, with over 23 million lines of data for over 200,000 organizations, some starting in 1992. |
| • | Summary Compensation Tables for all organizations and downloadable Form 990s, Proxies and 10-Ks |
| • | Comparable Peer Analysis for selection, sorting and side-by-side comparison of data |
| • | Trend Analysis for graphing how a position has been paid by a single organization over time |
The Nonprofit Comparables Assessor & Tax-Exempt Survey (CA+) Consultant Edition also incorporates for-profit data collected from proxies and 10-Ks, allowing for a mixed analyses of both tax-exempt and for-profit data. This is important because the Treasury Regulations allow applicable tax-exempt organizations to create a rebuttable presumption of reasonableness regarding compensation comparability data by using data from both taxable and tax-exempt organizations.
Additional features only available with a CA+ license:
| • | View the State Analysis tab that displays a SalariesReview.com report of the highest paid officers/directors in nonprofit organizations by state. This new feature was created for use by subscribers concentrating on IRS compliance. |
| • | Utilize the Full Xwalk tab, an advanced semantic search engine accessible in the Comparables window. Users may search by organization name, address, or individual's name and view a list of individuals in nonprofit organizations listed by type: contractors, donors/contributors, grantees, health care, key employees, officers/directors, paid by others, top paid employees, and government list. Data are derived from digitized Form 990s, leased private datasets, and US government watch lists. These reports of semantic relationships were created for use by subscribers concentrating on IRS compliance. |
The Tax Exempt/Government Entities Division (TE/GE) of the Internal Revenue Service is currently the largest licensee of CA+. State regulators such as the New York State Attorney General's Charities Bureau, also utilize this software for purposes of analyzing excessive pay. ERI's Assessor Series software has been successfully utilized in US Tax Court since 1989 for purposes of estimating reasonable compensation.
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Nonprofit Comparables Assessor (CA/CA+) Background