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????親愛(ài)的安妮：最近一段時(shí)間以來(lái)，我和我的一位朋友已經(jīng)聊過(guò)好幾次了,。事情是這樣的,，他在一家大型慈善機(jī)構(gòu)的董事會(huì)任職，這家機(jī)構(gòu)目前正在招聘首席財(cái)務(wù)官,，他鼓勵(lì)我申請(qǐng)這個(gè)職位,。我一直在一家技術(shù)公司擔(dān)任首席財(cái)務(wù)官，也非常希望能有機(jī)會(huì)嘗試一下新的領(lǐng)域,；而且,，我非常認(rèn)同這家非營(yíng)利性機(jī)構(gòu)工作的價(jià)值。

????不過(guò),，我的唯一顧慮是,，我有兩個(gè)孩子在上大學(xué)，如果收入減少,，我勢(shì)必?zé)o力承擔(dān),。我也一直在查找一些非營(yíng)利性機(jī)構(gòu)的招聘啟事，希望能了解一下工資的情況,，但這些啟事上面通常都說(shuō)得模棱兩可,，比如“薪酬視經(jīng)驗(yàn)而定”等,。合理的薪酬預(yù)期應(yīng)該是多少？您能否給我一些建議,？——試水者

????親愛(ài)的試水者：你提出這個(gè)問(wèn)題的時(shí)機(jī)恰到好處,。據(jù)預(yù)測(cè)，未來(lái)幾年內(nèi),，美國(guó)170萬(wàn)家非營(yíng)利性機(jī)構(gòu)對(duì)管理人才的需求將大幅提高,。比如，《慈善期刊》（Philanthropy Journal）近期公布的一份調(diào)查顯示,，到2016年,，大約三分之二（67%）非營(yíng)利性機(jī)構(gòu)的高管將離開(kāi)工作崗位。這很大程度上是因?yàn)閶雰撼币淮诵菟鸬淖匀粶p員,。

????而且,，受經(jīng)濟(jì)衰退沖擊，慈善機(jī)構(gòu)也迫切需要營(yíng)利性企業(yè)經(jīng)理人的管理技術(shù),。保羅?多夫表示：“產(chǎn)生這種需求,，一方面是因?yàn)榇壬茩C(jī)構(gòu)希望少花錢(qián)多辦事，大型非營(yíng)利性機(jī)構(gòu)正在努力實(shí)現(xiàn)公司化經(jīng)營(yíng),。所以它們要擴(kuò)大招聘范圍,，從營(yíng)利性企業(yè)中招募合適的人選?！北Ａ_?多夫是顧問(wèn)與調(diào)查公司Compensation Resources的執(zhí)行董事,，該公司的客戶(hù)包括營(yíng)利性機(jī)構(gòu)與非營(yíng)利性機(jī)構(gòu)。

????而且,，他補(bǔ)充道,，這對(duì)于像你這樣的求職者來(lái)說(shuō)是一個(gè)好消息，因?yàn)檫@意味著“非營(yíng)利性機(jī)構(gòu)必須提供比以往更具競(jìng)爭(zhēng)力的薪酬,?！?/p>

????而且，不止于此,，位于亞特蘭大的非營(yíng)利性機(jī)構(gòu)求職網(wǎng)站Opportunity Knocks的總裁兼CEO凱倫?比弗認(rèn)為,，從企業(yè)管理層跳槽到非營(yíng)利性機(jī)構(gòu)，通常會(huì)帶來(lái)職位的提升,，尤其是對(duì)于財(cái)務(wù)經(jīng)理來(lái)說(shuō),。

????她說(shuō)：“營(yíng)利性企業(yè)的首席財(cái)務(wù)官加盟非營(yíng)利性機(jī)構(gòu)后又有可能擔(dān)任CEO或COO。非營(yíng)利性機(jī)構(gòu)董事會(huì)也承認(rèn),，具有豐富財(cái)務(wù)能力的高管能為機(jī)構(gòu)創(chuàng)造大量?jī)r(jià)值,。”

????事實(shí)確實(shí)如此。多夫介紹說(shuō),，他的一位客戶(hù)是位于美國(guó)西北部的一家大型基金會(huì),，“基金會(huì)的年收益僅有150萬(wàn)美元，舉步維艱,。之后,，他們從一家營(yíng)利性企業(yè)聘請(qǐng)了一位具有財(cái)務(wù)專(zhuān)長(zhǎng)的管理人員擔(dān)任新的執(zhí)行董事，為此他們給出的薪酬是450,000美元,?！?/p>

????結(jié)果：僅僅一年，這位執(zhí)行董事“便將基金會(huì)的收益提高到1,000萬(wàn)美元,，因此,，他們并不后悔當(dāng)初的決定?！倍喾蚍Q(chēng),，類(lèi)似的成功案例傳開(kāi)后，其他非營(yíng)利性機(jī)構(gòu)也紛紛咬緊牙關(guān),，給出與營(yíng)利性企業(yè)接近的薪酬來(lái)吸引人才,。

????如此看來(lái)，形勢(shì)確實(shí)一片光明,。但與此同時(shí),，有一點(diǎn)必須要清楚，由于非營(yíng)利性機(jī)構(gòu)享受免稅,，因此在不激怒美國(guó)國(guó)內(nèi)收入署（Internal Revenue Service）的前提下,，它們能夠支付給高管的工資也面臨嚴(yán)格的限制,。特別是從2008年開(kāi)始,，IRS規(guī)定了新的申報(bào)要求，提高了對(duì)“員工薪酬過(guò)高”的非營(yíng)利性機(jī)構(gòu)的處罰,，最高可以取消該機(jī)構(gòu)的免稅資格,。

????多夫表示：“盡管營(yíng)利性企業(yè)也受到《薩班斯-奧克斯利法案》【（Sarbanes-Oxley），該法案是美國(guó)立法機(jī)構(gòu)根據(jù)安然有限公司,、世界通訊公司等財(cái)務(wù)欺詐事件破產(chǎn)暴露出來(lái)的公司和證券監(jiān)管問(wèn)題所立的監(jiān)管法規(guī)——譯注】和其他類(lèi)似法律的限制,，但營(yíng)利性企業(yè)董事會(huì)在確定高管薪酬方面，比非營(yíng)利性機(jī)構(gòu)擁有更大的余地,。如果IRS認(rèn)定非營(yíng)利性機(jī)構(gòu)高管的工資過(guò)高,，不僅機(jī)構(gòu)本身，董事會(huì)成員個(gè)人也將面臨處罰,?！?/p>

????了解了上述信息之后，在正式協(xié)商薪酬時(shí)，你的合理預(yù)期應(yīng)該是多少呢,？想從公司跳槽到非營(yíng)利性機(jī)構(gòu)的人可以查看一下Opportunity Knocks網(wǎng)站提供的《2011/2012年美國(guó)非營(yíng)利性機(jī)構(gòu)工資與福利報(bào)告》（The 2011/2012 National Nonprofit Wage & Benefits Report）,。該網(wǎng)站對(duì)2,249家非營(yíng)利性機(jī)構(gòu)進(jìn)行了調(diào)查，之后形成了這份96頁(yè)的報(bào)告,，列出了13個(gè)不同職位的薪酬信息,。

????其中有幾條調(diào)查結(jié)果令人鼓舞：今年，42%的非營(yíng)利性機(jī)構(gòu)計(jì)劃全面提高薪酬,，平均薪酬漲幅將達(dá)到4.5%,，而2010年的薪酬漲幅為3.3%。而且與營(yíng)利性企業(yè)一樣,，薪酬凍結(jié)比例大幅降低：今年僅有18%的非營(yíng)利性機(jī)構(gòu)表示將凍結(jié)工資,，而去年這一比例高達(dá)53%。

????該報(bào)告也根據(jù)地理位置和機(jī)構(gòu)規(guī)模,，對(duì)目前非營(yíng)利性機(jī)構(gòu)首席財(cái)務(wù)官的薪酬進(jìn)行了分析,。分析結(jié)果顯示，慈善機(jī)構(gòu)的規(guī)模越大,，所在地的人口越多,，首席財(cái)務(wù)官的薪酬便越高。

????所以,，在決定適合自己的薪酬時(shí),，需要同時(shí)考慮該機(jī)構(gòu)的規(guī)模，其所在的社區(qū)以及當(dāng)?shù)氐木蜆I(yè)市場(chǎng),。

????例如,，在紐約、洛杉磯或芝加哥等大城市,，生活成本較高,，而且對(duì)管理人才的爭(zhēng)奪也更為激烈，非營(yíng)利性機(jī)構(gòu)CFO的平均工資為113,546美元,；但是,，部分年收益為1，000萬(wàn)美元或更高的非營(yíng)利性機(jī)構(gòu),，也可能為其財(cái)務(wù)負(fù)責(zé)人提供236,000美元薪酬,。與此形成對(duì)比的是，在印第安納波利斯或阿布奎基等相對(duì)較小的城市,，年收益100萬(wàn)美元的慈善機(jī)構(gòu)其CFO的平均薪酬僅為68,000美元,。

????不論薪酬水平如何，與營(yíng)利性企業(yè)相比,，非營(yíng)利性機(jī)構(gòu)能為高管提供的額外津貼較少,，但它們可以通過(guò)其他方式對(duì)高管進(jìn)行補(bǔ)償，而這些方式很難量化。凱倫?比弗指出：“非營(yíng)利性機(jī)構(gòu)的醫(yī)療福利通常都非常優(yōu)渥,，不過(guò)類(lèi)似獎(jiǎng)金或遞延酬勞等額外福利就不要指望了,。”

????她補(bǔ)充道：“另一方面,，非營(yíng)利性機(jī)構(gòu)能夠使員工實(shí)現(xiàn)工作生活的平衡,，比如靈活的工作時(shí)間等，這是眾所周知的,。而且與你目前的工作相比,，非營(yíng)利性機(jī)構(gòu)的工作可能更有意義。你不再是幫著多生產(chǎn)一個(gè)小玩意兒,，而是要多清理數(shù)英里的河道,，或多教10個(gè)孩子學(xué)會(huì)閱讀。許多人認(rèn)為這種工作上的滿(mǎn)足感足以彌補(bǔ)工資上的缺口,?！?/p>

????反饋： 你是否會(huì)考慮在非營(yíng)利性機(jī)構(gòu)工作？如果你目前正在一家非營(yíng)利性機(jī)構(gòu)工作,，你會(huì)把它推薦給朋友嘛,？原因是什么？歡迎評(píng)論,。

????（翻譯 劉進(jìn)龍）

????Dear Annie: I've been having some conversations lately with a friend who is on the board of a large charity that is currently seeking a new chief of finance, and he is encouraging me to apply for the job. I've been in the same role as chief financial officer at a technology company for some time now, and I'd welcome the chance to try something new, especially since I believe strongly in the value of the work this nonprofit is doing.

????My only reservation is that I have two kids in college and can't afford a cut in pay right now. I've been looking at nonprofit job boards to get an idea of salary ranges, but the postings usually say something vague like "salary commensurate with experience." Can you give me an idea of what kind of compensation it would be reasonable to expect? — Testing the Waters

????Dear TW: You've picked an interesting moment to ask. Demand for management talent at the nation's 1.7 million nonprofits is expected to accelerate over the next few years. Consider: Thanks largely to attrition brought on by a wave of Baby Boomer retirements, about two-thirds (67%) of nonprofit executives plan to leave their jobs by 2016, according to survey just published in Philanthropy Journal.

????Moreover, recession-battered charities need the skills that for-profit managers can bring. "Partly because they're trying to do more with less, the larger nonprofits are making serious efforts to operate more like businesses," observes Paul Dorf, managing director at Compensation Resources, a consulting and research firm with both for-profit and nonprofit clients. "So they're widening their recruiting and going after candidates from for-profit companies."

????That's good news for folks like you, he adds, since it means "they have to offer more competitive pay than in the past."

????And that's not all. Karen Beavor, president and CEO of Atlanta-based nonprofit job site Opportunity Knocks, says that moving from corporate management to the nonprofit world often entails a step up in rank, especially for financial managers.

????"A chief financial officer at a for-profit company may well be able to step into the CEO or COO role at a nonprofit," she says. "Nonprofit boards recognize that executives with strong financial skills bring a lot of value."

????Indeed. Dorf says that one client of his, a large foundation in the Northeast, was "limping along with about $1.5 million in annual revenues," he says. "They brought in a new executive director with for-profit financial expertise, and they had to pay him a $450,000 salary in order to get him."

????The result: In just one year, this executive "boosted the foundation's revenues to $10 million, so they have no regrets." Success stories like that get around, Dorf adds, and make other nonprofits more willing to bite the bullet and offer compensation that's close to what a for-profit company might pay.

????Great, but at the same time, it's crucial to understand that, because they are tax-exempt organizations, nonprofits face serious constraints on what they can pay executives without incurring the wrath of the Internal Revenue Service. Particularly since 2008, when the IRS added new reporting requirements, the penalties for "overpaying" people are severe -- up to and including the loss of an organization's tax-exempt status.

????"Even with Sarbanes-Oxley and similar laws in place, boards of directors at for-profit companies have far greater leeway in executive pay decisions than nonprofits do," says Dorf. "And if the IRS decides nonprofit executives are overpaid, not only the organization but board members personally are liable for penalties."

????So with all that in mind, what can you reasonably expect if and when you sit down to negotiate compensation? Anyone contemplating a move from a corporate job to a nonprofit position might want to take a look at "The 2011/2012 National Nonprofit Wage & Benefits Report," available through Opportunity Knocks' web site. Based on a poll of 2,249 nonprofits, the 96-page study gives pay information for 13 separate job categories.

????A couple of encouraging findings: 42% of nonprofits plan to raise salaries across the board this year, with pay hikes averaging 4.5% versus 3.3% in 2010. As in the for-profit world, pay freezes are going away: 18% of nonprofits will freeze salaries this year, a big drop from 53% last year.

????The study includes an analysis of what chief finance officers at nonprofits make now, broken down by geographical location and size of organization. The bigger the charity, and the more populous its hometown, the more it is likely to pay.

????So determining what's reasonable to shoot for will require you to take into account both the size of the organization and the surrounding community and job market.

????For instance, in a city like New York, Los Angeles, or Chicago, where the cost of living is high and competition for management talent is especially fierce, the average nonprofit CFO salary is $113,546, although a large nonprofit with $10 million or more in annual revenues might pay its finance chief as much as $236,000. By contrast, the study says, the CFO role at a $1 million charity in a relatively small city like Indianapolis or Albuquerque pays, on average, about $68,000.

????Regardless of salary levels, nonprofits in general offer fewer executive perks than for-profit companies but may compensate you in other ways that are harder to quantify. "Medical benefits at nonprofits overall are good, but you're unlikely to get extras like bonuses or deferred compensation," notes Karen Beavor.

????"On the other hand, nonprofits are known for great work-life balance perks, like flexible hours," she adds. "And the work may be more meaningful to you than what you're doing now. Instead of helping to turn out one more widget, you'd be cleaning up another few miles of river or teaching 10 more kids how to read. Many people find that the satisfaction they get from that makes up for the shortfall in pay."

????Talkback: Would you consider taking a job at a nonprofit? If you work for one now, would you recommend it? Why or why not? Leave a comment below.