Here is an interesting post at Becker Hospital Review quoting Kathy Nolan of the consulting firm B.E. Smith on 5 trends in hospital CEO compensation for the coming year.

The Berkshire Taconic Community Foundation (Massachusetts) has released a compensation survey for small and medium-size nonprofit organizations in Massachusetts and adjoining communities.  Among the highlights noted are higher compensation, “on average”, for male executive directors/CEOs, and the fact that over half the organizations did not have salary increases budgeted for their current fiscal year.  A link to the report, prepared by Third Sector New England, is at the Foundation’s website.

The Exempt Organizations (EO) section of the IRS has issued its FY 2011 Implementing Guidelines, which include an annual report 2010 and a “Workplan” for 2011.  On the compensation front, the annual report summarizes issues identified in the EO’s Loans Project under its Executive Compliance Initiative begun in 2004 and notes among other things that of 169 organizations singled out for “single issue” examinations, 23% of the examinations resulted in changed returns or obtaining delinquent returns, and 11% resulted in proposed revocation or termination of non-profit status.

The Workplan for FY 2011 includes a “Charitable Spending Initiative” which will among other things examine organizations previously identified as having high ratios of officer compensation in comparison to program service expenditures.  Continuing a program on colleges and universities begun in 2008, over 30 entities are undergoing examinations that focus on “unrelated business income and compensation practices.”

The IRS has issued its Priority Guidance Plan for the remainder of 2010, and 2011.  On the compensation front, the Plan announces the IRS’ intent to issue final regulations implementing the new Form 990.  (The regulations issued September 9, 2008 to implement the new form were mostly “temporary.”)  The IRS’s summary of items in the Plan of interest to nonprofits is here.

The IRS has updated an earlier incorrect announcement.  The correct threshholds are here.