New SEC Disclosure Rules on Pay for Performance

by Matt Skrinjar 28. May 2015 13:27
Last month, the SEC issued a proposal for new rules related to executive compensation and pay for performance. The proposed guidelines serve as amendments to section 953(a) of Dodd-Frank and will require companies to disclose the compensation paid to executives alongside the company’s total shareholder return. The information will be provided in the form of an additional table in a given company’s annual proxy statement. The pay component will include total compensation for the CEO, as well as an average of the remaining top executives for whom compensation disclosure requirements already exist. Total compensation is already part of the summary compensation table found in a typical annual proxy, but the new guidelines will require that “total” be displayed a bit differently. In particular, equity compensation will be measured as the value of those stock or option awards that have vested in a given period rather than the grant-date values found in the summary compensation table. Also, any increases to pension or retirement plan values will be excluded from total compensation if they do not apply to services in the given period. [More]

Factors Affecting Nonprofit Executive Compensation

by Linda M. Lampkin, Senior Nonprofit Compensation Specialist 20. April 2015 12:30
Because of changes in the nonprofit sector in the last few decades, researchers Peter Frumkin, PhD, and Elizabeth K. Keating, CPA, PhD, looked at the relationship between compensation levels and certain characteristics of organizations. Their article, entitled "What Drives Nonprofit Executive Compensation?," is available at the Nonprofit Quarterly and should be of interest to ERI’s Nonprofit Comparables Assessor subscribers and those interested in nonprofit executive compensation. [More]

Information Technology Salary Survey Data Trends: 2013-2014

by Lyle Leritz, Ph.D. 20. January 2015 12:17
Following on the heels of our look at salary survey results for administrative jobs, we take a look at Information Technology (IT) positions to finish up comparisons for salary survey results of major benchmark jobs. [More]

Administrative Salary Survey Data Trends: 2013-2014

by Lyle Leritz, Ph.D. 5. December 2014 14:30
In continuing our year-to-year comparison of salary survey results for major benchmark jobs, we again take a look at administrative positions. [More]

Executive Salary Survey Data Trends: 2013-2014

by Lyle Leritz, Ph.D. 24. November 2014 12:50
In continuing our look at salary trends for executive occupations, this analysis compares salaries between 2013 and 2014 submissions to ERI Salary Surveys for both nonprofit and for-profit reports. For each year, total averages were calculated by job title and included all available data to maximize sample size.

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