????親愛的安妮：最近一段時間以來，我和我的一位朋友已經聊過好幾次了。事情是這樣的，他在一家大型慈善機構的董事會任職，這家機構目前正在招聘首席財務官，他鼓勵我申請這個職位。我一直在一家技術公司擔任首席財務官，也非常希望能有機會嘗試一下新的領域；而且，我非常認同這家非營利性機構工作的價值。

????不過，我的唯一顧慮是，我有兩個孩子在上大學，如果收入減少，我勢必無力承擔。我也一直在查找一些非營利性機構的招聘啟事，希望能了解一下工資的情況，但這些啟事上面通常都說得模棱兩可，比如“薪酬視經驗而定”等。合理的薪酬預期應該是多少？您能否給我一些建議？——試水者

????親愛的試水者：你提出這個問題的時機恰到好處。據預測，未來幾年內，美國170萬家非營利性機構對管理人才的需求將大幅提高。比如，《慈善期刊》（Philanthropy Journal）近期公布的一份調查顯示，到2016年，大約三分之二（67%）非營利性機構的高管將離開工作崗位。這很大程度上是因為嬰兒潮一代退休所引起的自然減員。

????而且，受經濟衰退沖擊，慈善機構也迫切需要營利性企業經理人的管理技術。保羅?多夫表示：“產生這種需求，一方面是因為慈善機構希望少花錢多辦事，大型非營利性機構正在努力實現公司化經營。所以它們要擴大招聘范圍，從營利性企業中招募合適的人選?！北Ａ_?多夫是顧問與調查公司Compensation Resources的執行董事，該公司的客戶包括營利性機構與非營利性機構。

????而且，他補充道，這對于像你這樣的求職者來說是一個好消息，因為這意味著“非營利性機構必須提供比以往更具競爭力的薪酬?！?/p>

????而且，不止于此，位于亞特蘭大的非營利性機構求職網站Opportunity Knocks的總裁兼CEO凱倫?比弗認為，從企業管理層跳槽到非營利性機構，通常會帶來職位的提升，尤其是對于財務經理來說。

????她說：“營利性企業的首席財務官加盟非營利性機構后又有可能擔任CEO或COO。非營利性機構董事會也承認，具有豐富財務能力的高管能為機構創造大量價值?！?/p>

????事實確實如此。多夫介紹說，他的一位客戶是位于美國西北部的一家大型基金會，“基金會的年收益僅有150萬美元，舉步維艱。之后，他們從一家營利性企業聘請了一位具有財務專長的管理人員擔任新的執行董事，為此他們給出的薪酬是450,000美元?！?/p>

????結果：僅僅一年，這位執行董事“便將基金會的收益提高到1,000萬美元，因此，他們并不后悔當初的決定?！倍喾蚍Q，類似的成功案例傳開后，其他非營利性機構也紛紛咬緊牙關，給出與營利性企業接近的薪酬來吸引人才。

????如此看來，形勢確實一片光明。但與此同時，有一點必須要清楚，由于非營利性機構享受免稅，因此在不激怒美國國內收入署（Internal Revenue Service）的前提下，它們能夠支付給高管的工資也面臨嚴格的限制。特別是從2008年開始，IRS規定了新的申報要求，提高了對“員工薪酬過高”的非營利性機構的處罰，最高可以取消該機構的免稅資格。

????多夫表示：“盡管營利性企業也受到《薩班斯-奧克斯利法案》【（Sarbanes-Oxley），該法案是美國立法機構根據安然有限公司、世界通訊公司等財務欺詐事件破產暴露出來的公司和證券監管問題所立的監管法規——譯注】和其他類似法律的限制，但營利性企業董事會在確定高管薪酬方面，比非營利性機構擁有更大的余地。如果IRS認定非營利性機構高管的工資過高，不僅機構本身，董事會成員個人也將面臨處罰?！?/p>

????了解了上述信息之后，在正式協商薪酬時，你的合理預期應該是多少呢？想從公司跳槽到非營利性機構的人可以查看一下Opportunity Knocks網站提供的《2011/2012年美國非營利性機構工資與福利報告》（The 2011/2012 National Nonprofit Wage & Benefits Report）。該網站對2,249家非營利性機構進行了調查，之后形成了這份96頁的報告，列出了13個不同職位的薪酬信息。

????其中有幾條調查結果令人鼓舞：今年，42%的非營利性機構計劃全面提高薪酬，平均薪酬漲幅將達到4.5%，而2010年的薪酬漲幅為3.3%。而且與營利性企業一樣，薪酬凍結比例大幅降低：今年僅有18%的非營利性機構表示將凍結工資，而去年這一比例高達53%。

????該報告也根據地理位置和機構規模，對目前非營利性機構首席財務官的薪酬進行了分析。分析結果顯示，慈善機構的規模越大，所在地的人口越多，首席財務官的薪酬便越高。

????所以，在決定適合自己的薪酬時，需要同時考慮該機構的規模，其所在的社區以及當地的就業市場。

????例如，在紐約、洛杉磯或芝加哥等大城市，生活成本較高，而且對管理人才的爭奪也更為激烈，非營利性機構CFO的平均工資為113,546美元；但是，部分年收益為1，000萬美元或更高的非營利性機構，也可能為其財務負責人提供236,000美元薪酬。與此形成對比的是，在印第安納波利斯或阿布奎基等相對較小的城市，年收益100萬美元的慈善機構其CFO的平均薪酬僅為68,000美元。

????不論薪酬水平如何，與營利性企業相比，非營利性機構能為高管提供的額外津貼較少，但它們可以通過其他方式對高管進行補償，而這些方式很難量化。凱倫?比弗指出：“非營利性機構的醫療福利通常都非常優渥，不過類似獎金或遞延酬勞等額外福利就不要指望了?！?/p>

????她補充道：“另一方面，非營利性機構能夠使員工實現工作生活的平衡，比如靈活的工作時間等，這是眾所周知的。而且與你目前的工作相比，非營利性機構的工作可能更有意義。你不再是幫著多生產一個小玩意兒，而是要多清理數英里的河道，或多教10個孩子學會閱讀。許多人認為這種工作上的滿足感足以彌補工資上的缺口?！?/p>

????反饋： 你是否會考慮在非營利性機構工作？如果你目前正在一家非營利性機構工作，你會把它推薦給朋友嘛？原因是什么？歡迎評論。

????（翻譯 劉進龍）

????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.