Compensation of Full-Time Employees in Small Charities in Canada (2010)

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1 Compensation of Full-Time Employees in Small Charities in Canada (2010) January 2013

2 The HR Council takes action on nonprofit labour force issues. As a catalyst, the HR Council sparks awareness and action on labour force issues. As a convenor, we bring together people, information and ideas in the spirit of collaborative action. As a research instigator we are building knowledge and improving our understanding of the nonprofit labour force HR Council for the Nonprofit Sector Copyright is waived for charitable and nonprofit organizations for non-commercial use, with attribution. All other rights reserved. ISBN: Aussi disponible en français Dalhousie Street Ottawa, Ontario K1N 7E5 t: tf: f: www: hrcouncil.ca The HR Council is funded by the Government of Canada s Sector Council Program. The opinions and interpretations in this publication are those of the author and do not necessarily reflect those of the Government of Canada.

3 Key Statistics Compensation of full-time employees in small charities in Canada (2010) $40, % 64% -$11, x +25% Average compensation cost (salaries and benefits) per full-time (FT) employee at small charities in Canada Percentage of FT employees in small charities earning more than $80,000 per year (salaries and benefits) Percentage of FT employees in small charities earning less than $40,000 per year (salaries and benefits) How much lower average compensation cost per FT employee is in small charities, compared to charities with more than 10 FT employees Ratio of average compensation cost at the 75th percentile vs. the 25th percentile (compensation for a full-time employee costs twice as much in the top 25%, compared to the bottom 25%) How much more it costs small charities to compensate a FT employee in the healthcare sector, compared to the welfare sector COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) iii

4 Contents Executive Summary 1 Introduction 3 Methodology 4 Overall Findings 6 Small Charities Compared to Large Charities 8 Average Compensation Costs and Annual Revenue Organizations 10 Differences by Area of Activity 12 Compensation by Region 13 Conclusion 15 References 16 Appendix 1 Notes on Methodology 17 Appendix 2 Compensation Costs by Province/Territory 19

5 Executive Summary Throughout this report, the term compensation includes salaries as well as benefits and pension contributions by the employer. This report provides a statistical profile of compensation in small charities 1 in Canada that employ full-time, full-year employees. It draws on the complete set of Registered Charity Information Returns ( T3010 s ) submitted to the Canada Revenue Agency by small charities in 2010 in order to examine compensation costs for full-time employees and the distribution of employees in four compensation ranges. Throughout this report, the term compensation includes salaries as well as benefits and pension contributions by the employer. Due to the methods used in data collection, salaries cannot be separated from these other benefits. Key findings: The majority of employees of small charities make less than $40,000 per year. Overall, almost two-thirds (64%) of employees of small charities make less than $40,000 per year (salaries and benefits), while only 3.5% make more than $80,000 per year. The average compensation cost for full-time employees working for small charities in 2010 $40,956 is significantly lower than the $56,800 average earnings for all Canadian full-time, full-year employees across all sectors. In small charities the number of full-time employees (1-10) has little impact on compensation. In larger charities the number of employees has a high impact. For small charities, average compensation costs per full-time employee remain relatively constant regardless of the number of staff employed. For charities with 11 or more employees, average compensation cost ranges from a low of $46,687 for organizations with 11 to 24 full-time employees to a high of $78,766 for organizations with 500 to 999 employees. 1 A small charity is one with ten or fewer employees. COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 1

6 The strongest predictor of compensation costs in small charities is annual revenue. While the number of employees at a small charity has little impact on average compensation costs, the annual revenue of a small charity is a strong predictor. Average compensation costs per full-time employee increases from a low of $11,197 for organizations with less than $30,000 in annual revenue (not including those with no revenue) to a high of $79,894 for the few small charities with $10,000,000 or more in annual revenue. Average total compensation varies by more than $15,000 from the highest compensated region of Canada to the lowest. Quebec s small charities have the lowest average compensation costs per full-time employee ($33,207), followed by Atlantic Canada ($35,335). The Territories have the highest average total compensation costs ($48,610), followed by Alberta ($45,722). Small health charities have the highest per employee compensation costs while benefit to the community and welfare charities have the lowest. The area of activity of small charities is also a good predictor of average compensation costs, with a difference of almost $10,000 between welfare charities ($38,118) and health charities ($47,813). COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 2

7 Introduction Previous research sheds some light on human resources challenges faced by small nonprofits. Small organizations comprise three-quarters of Canadian nonprofits and employ approximately 168,000 people (HR Council, 2008). These organizations often face deeper human resources challenges than their larger counterparts stemming, in part, from employee compensation that is comparatively low (HR Council, 2009).The HR Council commissioned this report to aid analysis and planning related to human resources in small organizations by providing a statistical profile of compensation in this segment of the nonprofit sector. Previous research sheds some light on human resources challenges faced by small nonprofits. Findings from a survey of nonprofit employers reveal a significantly higher turnover rate in small nonprofits (HR Council, 2008) and identify recruitment as a common challenge for small nonprofits, pointing to low salaries as a main contributor to their recruitment difficulties (HR Council, 2009). Further, four out of every ten nonprofit employees (in organizations of all sizes) who are searching for a new job say that dissatisfaction with their current pay is the single most important motivation for leaving (HR Council, 2008). This could contribute to retention challenges for small nonprofits, which typically pay less. More than half of small nonprofits (those with 10 employees or less) are registered charities and data that are available from the 2010 Registered Charity Information Returns (T3010s) submitted to the Canada Revenue Agency offer a welcome opportunity to take a look at compensation in this significant segment of small non-profits. 2 The following profile uses two main measures of compensation: average compensation cost and the distribution of full-time permanent staff in compensation ranges. In both of these measures, compensation includes both salaries and benefits. 3 2 The findings in this report reflect the fact that just over half of small charities are religious organizations. Religious organizations make up a smaller share of all nonprofits, approximately 35% according the HR Council 2008 survey of nonprofit employers. Findings that are influenced by the larger share of religious organizations among charities might be less apparent when all small nonprofits are in the picture. 3 Due to the way data are reported in the T3010 returns, it is not possible to separate wages and benefits. COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 3

8 Methodology The major variable used in this report, the average compensation cost per full-time employee, is not reported on the T3010 but was calculated from the data provided. This analysis draws on the complete set of T3010 Registered Charity Information Returns filed by charities with the Canada Revenue Agency in Among other details, charities are required to report their number of full-time and part-time employees, total expenditure on compensation, total expenditure on part-time compensation, and the compensation range (salary and benefits) for their ten highest paid permanent, full-time positions. For small charities with 1-10 employees, reporting on compensation ranges normally includes all of their positions. (Canada Revenue Agency, 2012) This report focuses on two key indicators: average total compensation costs for full-time staff; and the compensation ranges of those working at small charities. Any reference to compensation includes salary as well as any benefit paid, such as pension, medical, CPP, and EI. 4 The major variable used in this report, the average compensation cost per full-time employee, is not reported on the T3010 but was calculated from the data provided. It is important to note that if an employee left partway through the year and a position was unfilled for a considerable amount of time, this would distort the average amount of compensation paid. Further, if a position was created partway through the year, this, too, would distort the average compensation paid. Average compensation cost per full-time employee was calculated for every organization, and throughout this report figures for the median average compensation cost are reported. Median average compensation cost refers to the value at which half of all small charities spend more, and half spend less, on average, to compensate a full-time employee 5. (It is important to consider that there could be discrepancies between this cost and the earnings of employees.) 4 Past research by the HR Council (2008) has found that over a third of small organizations do not pay non-mandatory benefits. Among the two-thirds that do offer non-mandatory benefits, the most common are prescription drugs plans (46%), dental care (43%), life and or disability insurance (40%), vision benefits (32%), or pension plans (30%). 5 The median is often a better method of inter-organization comparison than the mean because the mean, which is a simple average of all compensations paid, may be skewed by a few very high or very low amounts. For instance, if most staff in an organization are paid in the $30,000 range but a few managers are paid more than $80,000 the average (or mean) would misrepresent the reality for most staff in that organization. COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 4

9 As Figure 1 shows, there were 84,237 T3010 returns in the dataset, of which 29,008 reported between one and ten employees. Due to concerns about the accuracy of the information 3,663 records (12.8%) were excluded from the analysis (for more information about these errors, see Appendix 1). This left 25,345 records for the analysis. The demographic characteristics of charities included in this analysis are provided in Appendix 1. Figure 1 Data cleaning processes and the number of records in the analysis Entire dataset Data cleaning Charities with 1 to 10 full-time employees 84,237 tax returns (29,008 from charities with 1-10 employees) Removed 3,663 records based on significant errors in their returns Left with 25,345 records for compensation calculations COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 5

10 Overall Findings There is significant variation, with the top 25% of organizations reporting average per employee compensation costs of $53,192 while the lowest 25% spent an average of $25,787. The average compensation cost (for salaries and benefits) for a full-time employee in small charities in 2010 is $40,956 and the median is $38,334 (see Figure 2). There is significant variation, with the top 25% of organizations reporting average per employee compensation costs of $53,192 while the lowest 25% spent an average of $25,787. The difference in the averages between the top 25% and the bottom 25% of organizations is more than $27,000; that is 2.06 times as much. $60,000 $40,000 $20,000 Figure 2: Average compensation costs per full-time employee (salaries and benefits), small charities, 2010 $40,956 $25,787 $38,334 $53,192 $ Mean 25th Percentile Median 75th Percentile For comparison: Compensation that costs a charity $38,334 annually translates into salaries and benefits that, together, could amount to as much as $21.06 per hour (assuming 35-hour weeks and 52 weeks) An individual whose compensation costs the charity $25,787, (the average for the bottom 25%) could earn a maximum of $14.17 an hour (including benefits), assuming they work 35-hour weeks for the whole year. The minimum wage in Canada, as of October 2012, ranged between $9.50 and $11.00 per hour depending on the jurisdiction, excluding benefits or other payments made by the employer (Human Resources and Skills Development Canada, 2012). According to Statistics Canada (CANSIM Table ), the average earnings of all Canadian employees working full-time for the full-year in 2010 was $56,800. This is 39% higher than the average (mean) per employee cost of salaries and benefits reported by small charities. The before-tax low-income cut-off for a family of two in Canada is $28,182 (Statistics Canada, n.d. b). This indicates that the earnings of a person working fulltime for one of the small charities in the bottom 25% (i.e., the 25 th percentile) would put their family below the low-income threshold if they were the only earner. COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 6

11 Table 1, shows the distribution of employees by compensation range. Almost two-thirds (64%) of full-time employees in small charities earn less than $40,000 per year (in salaries and benefits). In stark contrast, less than 4% earn more than $80,000. Table 1 Distribution of full-time employees by compensation range, small charities, 2010 Total compensation range (salaries plus benefits) % of Employees $1 - $39,999 per year 64% $40,000 - $79,999 per year 32% $80,000 - $119,999 per year 3% $120,000 or more per year <0.5% COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 7

12 Small Charities Compared to Larger Charities For small charities, the average full-time compensation cost is $2,176 more when there is one employee than when there are 2-to-4 employees. Average compensation costs for full-time employees (salaries plus benefits) are lower for small charities ($40,956), than for larger charities ($52,544), a difference of $11,588 (see Figure 3). Median average total compensation shows a similar pattern, with a difference of $10,819 between small charities and larger ones (those with more than 10 employees). This pattern also holds within the 25 th percentile and 75 th percentile; compensation costs for small charities are consistently at least $10,000 less. 6 $80,000 $60,000 Figure 3: Average compensation costs per full-time employee (salaries and benefits), small and larger charities, 2010 $52,544 $49,803 $53,192 $65,210 $40,000 $40,956 $36,606 $38,334 $25,787 $20,000 0 Mean 25th Percentile Median 75th Percentile 1 to 10 employees More than 10 employees Figure 4 provides a closer look at the relationship between compensation costs and number of employees. It shows that there is a strong upward pattern in average compensation as the number of full-time employees increases although the difference only seems to begin once an organization has at least 11 employees and the pattern does not hold for the largest organizations. For small charities, the average full-time compensation cost is $2,176 more when there is one employee than when there are 2-to-4 employees. This could be because a solitary employee is likely a manager and the additional 2 or 3 positions are likely non-management. Average compensation costs are $1,617 higher in charities with 5-10 employees compared to those with 2-to-4. This is possibly due to greater diversity in the kinds of positions as organizations get larger. Compensation costs continue to increase for successive size categories until there is a large drop when the number of employees goes from 500-to-999 to 1,000 or more. Further analysis could shed more light on this pattern. One possibility is 6 Some of this difference could be attributable to hospitals, colleges and universities, which would not be among the small charities. COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 8

13 that the largest organizations (e.g. home care providers) tend to offer services delivered by a large number of people at the lower end of the compensation range. $80,000 $60,000 $40,000 Figure 4: Average compensation costs per full-time employee (salaries and benefits), all charities, by number of full-time employees, 2010 $41,882 $39,706 $41,323 $46,678 $52,142 $60,515 $70,757 $78,766 $68,466 $20, to 4 5 to to to to 249 Number of full-time employees 250 to to COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 9

14 Average Compensation Costs and Annual Revenue of Organizations The percentage of employees earning less than $40,000 per year drops steadily as small charity revenues increase. The strongest predictor of compensation costs in small charities is the overall revenue of the organization, as depicted in Figure 5. For each increase in revenue category, there is a corresponding increase in both mean and median average per employee compensation. Means range from a low of $11,197 for organizations with less than $30,000 in annual revenue 7, to a high of $79,894 for those few small charities with $10,000,000 or more in revenue 8. Similar patterns are shown in Table 2, which depicts compensation ranges (salaries and benefits) by the revenue of the charity. In organizations with less than $30,000 per year in annual revenue, 93% of their employees earn less than $40,000 per year (in salaries and benefits). Interestingly, 7% of organizations with revenues of less than $30,000 per year pay their staff more than they generate in revenue, indicating that some organizations are drawing on their assets or incurring debt to pay their staff. $90,000 Figure 5: Average compensation costs per full-time employee (salaries and benefits), small charities, by annual revenue, 2010 $79,894 $79,521 $60,000 $30,000 $27,749 $26,188 $46,613 $40,828 $43,088 $37,940 $58,601 $54,769 $11,197 $7,993 0 Less than $30,000 (excluding none) $30,000 to $99,999 $100,000 to $249,999 $250,000 to $999,999 $1,000,000 to $9,999,999 $10,000,000 or more Annual revenue range Mean Median 7 For this group (charities with less than $30,000 in annual revenue), compensation costs are clearly not indicative of the earnings of a full-time employee who works a full year. 8 More than half of the charities with more than $10,000,000 in revenue are registered foundations, which are charities that typically give money to other charities. Overall, registered foundations comprise less than 5% of small charities. COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 10

15 The percentage of employees earning less than $40,000 per year drops steadily as small charity revenues increase. Eighty-five percent of employees in organizations with $30,000 to $99,999 in annual revenue earn less than $40,000 compared to 64% of those working for charities with $250,000 to $999,999 in annual revenue, and 42% of those working for charities with revenues between $1,000,000 and $9,999,999. There is a corresponding pattern in earnings at the high end. In organizations with revenues of less than $250,000 only 1.5% of staff earn more than $80,000 per year. This percentage increases to 9% in charities with revenues of $1 million to $9,999,999 and to 21% in those with annual revenues greater than $10,000,000. Table 2 - Distribution of full-time employees by compensation range, small charities, by annual revenue of organization, 2010 Annual revenue Compensation range (salaries plus benefits) $1-$39,999 / $40,000 $80,000 year -$79,999 / year -$119,999 / year $120,000+ / year Less than $30,000 93% 6% 1% <0.5% $30,000 to $99,999 85% 15% 0% <0.5% $100,000 to $249,999 72% 27% 1% <0.5% $250,000 to $999,999 64% 33% 3% <0.5% $1,000,000 to $9,999,999 42% 48% 8% 1% $10,000,000 or more 29% 45% 16% 5% COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 11

16 Differences by Area of Activity There are consistent patterns in the distributions of employees by compensation range within the different activity areas. There are substantial differences in compensation costs for small charities depending on their area of activity. Average compensation costs per full-time employee range from $38,118 for welfare organizations up to $47,813 for health care organizations, a $9,696 or 25% difference (see Table 3). Table 3 Average compensation costs per full time employee (salaries and benefits), small charities, by area of activity, 2010 Area of activity Average total compensation Health $47,813 Education $43,394 Religion $40,999 Benefit to the community 9 $40,222 Welfare $38,118 There are consistent patterns in the distributions of employees by compensation range within the different activity areas (Table 4). Welfare organizations have the most staff with annual compensation under $40,000 (72%) while health and education charities have the highest percentages of employees with compensation over $80,000 per year and the lowest percentages under $40,000. Table 4 Distribution of full-time employees by compensation range, small charities, by area of activity, 2010 Category Total compensation range (salaries plus benefits) $40,000- $80,000- $79,999 / $119,999 / year year $1-$39,999 / year $120,000+ / year Health 52% 41% 6% 2% Education 61% 34% 4% 1% Religion 62% 34% 3% <.5% Benefit to the Community 64% 33% 3% <.5% Welfare 72% 26% 2% <.5% 9 Examples include libraries, museums, playgrounds, organizations involved with protection of animals, and service clubs. COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 12

17 Compensation by Region It is only in the Territories that as many as half of employees in small charities earn more than $40,000 per year. Figure 6 shows that the average compensation costs for full-time employees in small charities vary by more than $15,000 per year from the highest compensated region in Canada (the Territories with an average of $48,610) to the lowest (Quebec, average $33,207). In general, there are notable differences in total compensation costs by region, with particularly high average total compensation in the Territories, Alberta, and Ontario, and particularly low average total compensation in Manitoba and Saskatchewan, Quebec, and the Atlantic provinces. 10 Figure 6 : Mean and median average compensation, full-time employees by region, small charities, 2010 NWT /Nunavut / Yukon Alberta Ontario British Columbia Manitoba and Saskatchewan Atlantic Canada Quebec $48,610 $43,550 $45,722 $44,632 $45,205 $42,950 $43,931 $41,342 $37,990 $36,934 $35,335 $34,381 $33,207 $31,265 Mean 0 $15,000 $30,000 $45,000 $60,000 Median Examining compensation ranges (Table 5), Quebec has the highest percentage (82%) of employees earning less than $40,000, followed by the Atlantic Provinces (72%), and Manitoba and Saskatchewan with 69%. Even in Ontario and Alberta, the majority of employees at small charities earn less than $40,000 per year (54% and 52%, respectively). It is only in the Territories that as many as half of employees in small charities earn more than $40,000 per year. This data corresponds with past research from the HR Council (2008), which found that the regions where nonprofits struggled most in recruiting staff were the Territories (78%) and Alberta (66%). These two regions also had the highest average turnover in addition to the highest average compensation. At the high end of the total compensation ranges, a consistent picture emerges with Alberta, the Territories, and Ontario each having 6% of employees earning more than $80,000 a year while Quebec, Atlantic Canada, and Manitoba and Saskatchewan all have only 1.5% of employees in the same range. 10 In keeping with earlier HR Council reports, figures are presented in Figure 6 on a regional basis. Figures for individual provinces/territories are provided in Appendix 2, Table8. COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 13

18 Table 5 Distribution of full-time employees by compensation range, small charities, by region, 2010 Region $1-$39,999 / year Total compensation range (salaries plus benefits) $40,000 -$79,999 / year $80,000 -$119,999 / year $120,000+ / year Alberta 52% 43% 5% 1% Atlantic Canada 72% 27% 1% <0.5% British Columbia 57% 39% 3% <0.5% Manitoba and Saskatchewan 69% 30% 1% <0.5% NWT / Nunavut / Yukon 47% 48% 5% 1% Ontario 54% 40% 5% 1% Quebec 82% 16% 1% <0.5% One additional analysis can be conducted on regional differences. This involves comparing the average compensation costs for full-time employees in small charities to the average salaries reported by all full-time employees in a region for the same year (Statistics Canada. CANSIM Table ). Differing data collection methodologies mean that a definitive comparison between earnings in small charities and earnings from all kinds of employment is not appropriate. However, because the methodological differences are constant across regions, it is informative to compare the ratios of average compensation costs in small charities to the earnings of employees in all kinds of organizations. Table 6 shows the ratios of average compensation costs for full-time employees in small charities (salaries plus benefits) to average salary (no benefits) for all employees in each region. The ratio ranges from a low of 66% in Quebec to a high of 78% in British Columbia, indicating that employees of small charities in Quebec experience the lowest relative compensation while British Columbia s small charities compare most favourably. Interestingly, the high average earnings in Alberta for employees across all industries result in a low ratio for that province despite the fact that Alberta s small charities have the second highest average compensation of all the regions. Table 6 Comparison of compensation costs in small charities and average earnings of all full-time employees, by region, 2010 Region Average compensation costs per full-time employee (salaries and benefits), small charities (2010) Average earnings from salary, full-year full-time employees in all sectors (2010) Alberta $45,722 $68,200 67% Atlanic Canada $35,335 $47,200 75% British Columbia $43,931 $56,300 78% Manitoba and Saskatchewan $37,990 $52,400 72% NWT / Nunavut / Yukon $48,610 N/A N/A Ontario $45,205 $60,500 75% Ratio Quebec $33,207 $50,200 66% COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 14

19 Conclusion Key reasons that nonprofit employees give for taking their current job include the fit with their personal beliefs and values and the flexibility or distribution of working hours. This research reveals that total compensation (salaries plus benefits) for twothirds of all full-time employees in small charities is less than $40,000 per year and average compensation costs per full time employee are significantly less in small charities than in larger ones. Compensation costs in small charities do not measure up well in comparisons with minimum wages, low income cut-offs and earnings from employment across all kinds of industries. In addition, while the data used for this report did not allow for an examination of wages and benefits separately, previous research shows that more than a third of small nonprofits do not offer any non-statutory benefits, compared to only 2.6% of nonprofits with 100 employees or more. (HR Council, 2008) These findings lend support to concerns that low compensation could be an obstacle for nonprofits, especially small ones, impeding their ability to recruit and retain employees as competition in the labour market increases. The implications are not entirely straightforward, however. We know from previous research that compensation is only one among many factors affecting recruitment and retention in small nonprofits. Key reasons that nonprofit employees give for taking their current job include the fit with their personal beliefs and values and the flexibility or distribution of working hours. Only 9.9% indicate salary as a key consideration. (HR Council, 2008) Previous findings also suggest that nonprofit employees are less satisfied with opportunities for training and professional development and with performance evaluation and feedback processes than they are with other aspects of their jobs. Sources of higher satisfaction include influence in decision-making (HR Council, 2008). Further research to examine whether these findings hold for employees in small organizations would contribute to our understanding of the mix of factors compensation and other aspects of work that affect recruitment and retention in small nonprofits. This report also brings to light other areas for additional research. While it provides revealing figures on variations in compensation in small charities across regions in Canada, further analysis of the available data could provide figures for each province and territory. This data presents opportunities to provide meaningful compensation data at the local level, 11 for different types and sizes of charities. It would also be helpful to explore further the relationship between organization size and average compensation in charities. In particular, a closer look could be taken at the finding that average costs per employee are higher when there is only one employee than when there are two to four employees. Finally, this research demonstrates the opportunity that exists to identify trends in compensation in charities by examining the data in T3010 Registered Charity Information Returns on an annual or other regular basis. On its own and in combination with information from other sources, this data can help to better understand compensation in charities. 11 Local data is available on the HR Council s interactive map of average compensation costs in small charities in cities across Canada : COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 15

20 References Canada Revenue Agency (2012). Completing the registered charity information return. Retrieved from Human Resources and Skills Development Canada (2012). Current and forthcoming minimum hourly wage rates for experienced adult workers in Canada. Retrieved from aspx?lang=eng HR Council for the Nonprofit Sector (2008). Toward a labour force strategy for Canada s voluntary & non-profit sector. Report #2: Findings from Canada-wide Surveys of Employers and Employees. Retrieved from HR Council for the Nonprofit Sector (2009). Small nonprofits: A big part of our sector. Retrieved from Statistics Canada. CANSIM Table Average female and male earnings, and female-to-male earnings ratio, by work activity, 2010 constant dollars, annual (table). Last updated June 18, cansim/a26?lang=eng&retrlang=eng&id= &pattern=average+female+and+male+earnings%2c+and+f emale-to-male+earnings+ratio%2c+by+work+activity%2c+2010+constant+dollars&tabmode=datatable&srchl an=-1&p1=1&p2=-1 (accessed October 17, 2012). Statistics Canada. CANSIM Table Low income cut-offs before and after tax by community and family size, 2010 constant dollars, annual (Dollars) (table). Last updated June 18, cansim/a26?lang=eng&retrlang=eng&id= &pattern=low+income+cut-offs+before+and+after+tax+by +community+and+family+size%2c+2010+constant+dollars&tabmode=datatable&srchlan=-1&p1=1&p2=-1 (accessed October 17, 2012). COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 16

21 Appendix 1 Notes on Methodology The major variable used in this report, the average amount spent on compensation of full-time employees, was generated using a uniquely derived variable, the total amount spent on compensation of full-time employees. Measures Compensation costs for full-time employees: The cost of compensation for full-time employees was calculated by taking the T3010 line 390 What was the charity s total expenditure on all compensation in the fiscal period? and subtracting What was the total expenditure on compensation for part-time or part-year employees in the fiscal period? The Canada Revenue Agency defines compensation in the T4033, the guide to completing the T3010, as follows: Compensation includes all forms of salaries, wages, commissions, bonuses, fees, honoraria, etc., plus the value of taxable and non-taxable benefits. In general terms, it includes all amounts that form part of an employee s gross income from employment plus the charity s contributions to the employee s pension, medical or insurance plan, employer CPP and EI contributions, and workers compensation premiums Average compensation cost per full-time employee: Average compensation cost per full-time employee was calculated by dividing full-time compensation by Line 300 Enter the number of permanent, full-time, compensated positions in the fiscal period. Forty-seven (47) values with average full-time compensation above $200,000 were excluded to prevent the data being skewed. Most of these seemed to be based on errors, but several appeared to be actual values. Compensation ranges: Compensation ranges were calculated summing the number of positions from lines 305 to 345 and aggregating lines , since so few individuals had above $120,000 per year in total compensation. For the ten (10) highest compensated, permanent, full-time positions enter the number falling within each of the following annual compensation categories. 305 $1 $39, $120,000 $159, $250,000 $299, $40,000 $79, $160,000 $199, $300,000 $349, $80,000 $119, $200,000 $249, $350,000 and over COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 17

22 Table 7 Demographic characteristics of small charities in the analysis Region Number of Organizations Alberta 2,683 Atlantic Canada 2,620 British Columbia 3,436 Manitoba and Saskatchewan 2,590 NWT / Nunavut / Yukon 96 Ontario 8,878 Quebec 5,042 Revenue range Number of Organizations Less than $30,000 (excluding none) 882 $30,000 to $99,999 4,542 $100,000 to $249,999 8,018 $250,000 to $999,999 9,406 $1,000,000 to $9,999,999 2,069 $10,000,000 or more 54 Category Number of Organizations Welfare 4,851 Health 1,251 Education 2,827 Religion 13,421 Benefit to the Community 2,934 Size of organization Number of Organizations Small (10 or fewer full-time employees) 25,345 Larger (10 or more full-time employees) 5,774 Number of employees (all charities) Number of Organizations to to to to to to to COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 18

23 Appendix 2 Compensation Costs by Province/Territory Table 8: Compensation cost for full-time employees in small charities, 2010, by province/territory in region groups Territories Median $ Mean $ NUN 59,542 79,962 NWT 49,581 45,456 YT 46,255 42,967 Atlantic Provinces NL 38,382 36,916 NS 35,300 33,490 NB 34,159 32,596 PEI 32,154 32,433 MB and SK MB 38,499 37,050 SK 37,388 34,466 COMPENSATION OF FULL-TIME EMPLOYEES IN SMALL CHARITIES IN CANADA (2010) 19

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