(c)(3) Expenses

1. When opening this file… • 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 lmalone@tatetryon.com (c)(3) Expenses Benchmarking Dashboard July 2013

2. 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 here

3. Method • 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

4. Select NTEE category 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

6. Note: This slide deck must be saved only in a PowerPoint 97-2003 format. If you have Microsoft Office 2007, do not save this presentation in a pptx format If you continue to experience problems, please send an email to lmalone@tatetryon.com or call (202) 419-5191. Dashboard not working? If you receive security warnings, always say enable content/that you trust the content If slide 5 appears blank, check that you are viewing the PowerPoint in Slide Show Mode If you receive the following message when you open the slide deck, you need to upgrade your version of Adobe Flash Player: “Some controls on this presentation cannot be activated. They might not be registered on this computer.” To upgrade Adobe Flash Player, install the latest version from www.adobe.com

7. 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

8. How do you compare (cont’d)? • Animal related and philanthropy/ voluntarism/ grantmaking are the NTEE categories with the highest fundraising expenses as a percent of total expenses (11% for both) • 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)

9. Questions? LMalone@tatetryon.com (202) 419-5191