sample cca report 2-2-15

Compensation Comparability Analysis Report Per HUD Notice PIH-2014-1

Conducted by The Nelrod Company, AccuWage Study Division Date Analysis Was Conducted: 1/29/2015

© 2015 The Nelrod Company, Fort Worth, TX 76109

This Report is prepared for the following Agency:

Mr. John Doe, Executive Director/CEO XYZ Housing Authority 80 Main Street XYZ, RO 02866

EXECUTIVE SUMMARY RESULTS

The AccuWage Division of The Nelrod Company assembled and analyzed pertinent market comparability information from proprietary databases of employee compensation information (i.e. salary and incentives-updated quarterly) from government and other public and private sources in or around the agency’s jurisdiction to conduct our analysis.

This final compensation analysis provides precise up-to-date evaluations of market base pay and incentives (i.e. benefits, awards etc.) to ensure the Agency’s annual compensation compares favorably to those provided for similar positions in its specific geographic area. This Compensation Comparability Analysis did not analyze or determine if proper cost allocation of employee compensation and incentives are being utilized by the Agency. If the above mentioned Agency is using multiple sources of income (e.g. organization grants, programs etc.) to compensate employees, we strongly suggest that your Agency perform a cost allocation study which meets OMB requirements. The Agency is required to maintain the support documentation provided in the Compensation Comparability Analysis Full Report within their administrative files, and made available for review upon request from the U.S. Department of Urban Housing & Development (HUD).

Base Salary(ies) of the Top Management Officer, Top Finance Officer and Next Highest Compensated Employee were reviewed for compliance with Fiscal Year 2012 Appropriations “Mini-Bus” and The Full Year Continuing Appropriations Act extended for 2015 requirements of a maximum base salary not to exceed a Level IV Executive Schedule of $155,500. Per Notice PIH-2012-14 employees are in compliances with legislative requirements effective March, 2012. Yes No.

Executive

Director/CEO

$ 95,872 $ 95,872 Yes X No __

Office Manager $ 55,332 $ 55,332 Yes X No __

Maintenance

Supervisor

$ 65,509 $ 65,509 Yes X No __

Meets OMB

Circular No. A-

87's Cost

Principles

Attachment B,

part 8(a)

Min. Range Mid. Range Max. Range

CLASSIFICATION Base

Salary (per IRS 990

& Schedule J

Forms)

Benefits/

Incentives (per IRS 990

& Schedule J

Forms)

TOTAL ANNUAL

CASH

COMPENSATION

(from Calendar Yr.

End Analysis)

*PER FORM HUD-

52725

Compensation Comparability Range (Total cash compensation includes salaries per requirements from the IRS 990 form & Schedule J

form per PIH Notice 2014-1.)

86,995$ $ 100,604 $ 181,134

$ 53,543 $ 59,330 $ 67,419

$ 61,127 $ 70,129 $ 80,878

THE NELROD COMPANY AccuWage Salary Study Division Analysis Conducted By: ________________________Date: January 29, 2015

XYZ HOUSING AUTHORITY CERTIFICATION OF COMPLIANCE FOR CONDUCTING COMPENSATION COMPARABILITY ANALYSIS

Pursuant to HUD Notice PIH-2014-1, Our Agency hereby certifies that the Agency Board has conducted the required compensation comparability analysis to determine the (1) Top Management Officer, 2) Top Finance Officer and 3) Next Highest Compensated Employee. Pursuant to guidance provided in said HUD Notice, attached is the required annual report to the U. S. Department of Housing and Urban Development (HUD), revised Form HUD-52725 - Schedule of Positions and Compensation. A Compensation Comparability Analysis will be conducted annually for above mentioned employee positions if there is a significant change which we have defined as any compensation change which fluctuates in excess of the current rate of the Federal Cost of Living Adjustment (COLA). Additionally, we have reviewed the above highly compensated employee(s) for compliance with Level IV Executive Schedule limitations.

Chairperson’s Signature

Chairperson’s Name (printed) Date

SAMPLE




This Report is prepared for the following Agency:

Mr. John Doe, Executive Director/CEO XYZ Housing Authority 80 Main Street XYZ, RI 02865

EXECUTIVE SUMMARY RESULTS

The AccuWage Division of The Nelrod Company assembled and analyzed pertinent market comparability information from proprietary databases of employee compensation information (i.e. salary and incentives-updated quarterly) from government and other public and private sources in or around the agency’s jurisdiction to conduct our analysis.

This final compensation analysis provides precise up-to-date evaluations of market base pay and incentives (i.e. benefits, awards etc.) to ensure the Agency’s annual compensation compares favorably to those provided for similar positions in its specific geographic area. This Compensation Comparability Analysis did not analyze or determine if proper cost allocation of employee compensation and incentives are being utilized by the Agency. If the above mentioned Agency is using multiple sources of income (e.g. organization grants, programs etc.) to compensate employees, we strongly suggest that your Agency perform a cost allocation study which meets OMB requirements. The Agency is required to maintain the support documentation provided in the Compensation Comparability Analysis Full Report within their administrative files, and made available for review upon request from the U.S. Department of Urban Housing & Development (HUD).

Base Salary(ies) of the Top Management Officer, Top Finance Officer and Next Highest Compensated Employee were reviewed for compliance with Fiscal Year 2012 Appropriations “Mini-Bus” and The Full Year Continuing Appropriations Act extended for 2015 requirements of a maximum base salary not to exceed a Level IV Executive Schedule of $155,500. Per Notice PIH-2012-14 employees are in compliances with legislative requirements effective March, 2012. Yes No.

Executive

Director/CEO

$ 95,872 $ 95,872 Yes X No __

Office Manager $ 55,332 $ 55,332 Yes X No __

Maintenance

Supervisor

$ 65,509 $ 65,509 Yes X No __

Meets OMB

Circular No. A-

87's Cost

Principles

Attachment B,

part 8(a)

Min. Range Mid. Range Max. Range

CLASSIFICATION Base

Salary (per IRS 990

& Schedule J

Forms)

Benefits/

Incentives (per IRS 990

& Schedule J

Forms)

TOTAL ANNUAL

CASH

COMPENSATION

(from Calendar Yr.

End Analysis)

*PER FORM HUD-

52725

Compensation Comparability Range (Total cash compensation includes salaries per requirements from the IRS 990 form & Schedule J

form per PIH Notice 2014-1.)

86,995$ $ 100,604 $ 181,134

$ 53,543 $ 59,330 $ 67,419

$ 61,127 $ 70,129 $ 80,878

THE NELROD COMPANY AccuWage Salary Study Division Analysis Conducted By: ________________________Date: January 29, 2015

XYZ HOUSING AUTHORITY CERTIFICATION OF COMPLIANCE FOR CONDUCTING COMPENSATION COMPARABILITY ANALYSIS

Pursuant to HUD Notice PIH-2014-1, Our Agency hereby certifies that the Agency Board has conducted the required compensation comparability analysis to determine the (1) Top Management Officer, 2) Top Finance Officer and 3) Next Highest Compensated Employee. Pursuant to guidance provided in said HUD Notice, attached is the required annual report to the U. S. Department of Housing and Urban Development (HUD), revised Form HUD-52725 - Schedule of Positions and Compensation. A Compensation Comparability Analysis will be conducted annually for above mentioned employee positions if there is a significant change which we have defined as any compensation change which fluctuates in excess of the current rate of the Federal Cost of Living Adjustment (COLA). Additionally, we have reviewed the above highly compensated employee(s) for compliance with Level IV Executive Schedule limitations.

Chairperson’s Signature

Chairperson’s Name (printed) Date

Page 1 of 12

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METHODOLOGY, RESULTS & SUPPORT DOCUMENTATION Introduction HUD’s Office of Public and Indian Housing (PIH) issued Notice PIH-2014-1 requiring the agency to conduct a Compensation Comparability Analysis for the 1) Top Management Officer, 2) Top Finance Officer and 3) the next highest compensated employee. If the Top Management Officer serves as the Financial Officer then the next two (2) highest compensated employees were included in this report. Additionally, it provides guidance to housing agencies on the requirement to report annually the compensation provided to each of affected employees. This rule applies to all Agencies that administer public housing and/or Housing Choice Voucher (HCV) programs, including Moving to Work agencies. The following Compensation Comparability Analysis is conducted to meet above mentioned requirements. Additionally, Fiscal Year Appropriations Act extended for 2015 Legislation which requires the Agency not to exceed Level IV Executive Schedule base salary for the Agency’s employees.

Methodology

The methodology utilized to accomplish this analysis is as follows:

A. Gather Comparability Information from the Agency

A Compensation Comparability Analysis Questionnaire was completed by affected employees. Approximately four (4) pages of pertinent information for each position reviewed were gathered for analysis including but not limited to the following:

total number of Full Time Equivalent (FTE) employee’s supervised

a copy of the Agency’s current job description(s) (or job summary)

total annual compensation (from the IRS W-2 and/or 1099 Misc.)

contributions to employee through retirement plans and/or 401K

total compensation from benefits (i.e. medical & other insurance benefits,bonuses/allowances, non-cash compensation (e.g. use of company vehicle etc.)

source(s) of compensation

other related information

Note: Schedule J (IRS Form 990) Guidelines were used to gather Cash Compensation line items.

Additionally, affected staff was briefly interviewed or questioned when further information was needed or clarification of data provided was necessary.

B. Comparability Analysis Overview

AccuWage uses a proprietary database that has grown so robust it can be considered a census of salaries including incentives. It is based on surveys, compensation data from publicly filed government records, data available via web services, job boards and other new technologies and leased data from other survey vendors. We use the latest data from the Bureau of Labor Statistics Employer Cost for Employee Compensation to adjust comparable(s) in order to include retirement, health insurance, and other benefits which HUD requires as part of the Compensation.

Page 2 of 12

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A trained professional selected comparable positions in the database and inputted said data for analysis. The pertinent market comparability information was matched by the software program and reported according to the compensation analysis requirements. Data was adjusted for geographic area, industry, organization size and operating budget.

The database uses an objective semantic analysis system to match comparable position or titles. This system enables an accurate search of the database based on the Agency’s job descriptions. The data search hinges on contextual text mapping, which keys on descriptive words in the Agency job function, related skills, years of experience and number of FTE employees supervised, if applicable. These key words enable the selection of the most accurate benchmark compensation comparable(s).

Database includes: Local Base - Private and Public Sources such as but not limited to the following:

Local Chamber of Commerce(s) Private Industry Counsels Local Economic Development Board(s) HR Management Associations Employers’ Associations Boards of Trade Local City & Personnel Offices Various Consulting Firms Regional & National Survey(s) Public Sector Administrators (i.e., military, law enforcement, city/county, state/provincial

and federal government pay administrators) Local Labor Department(s) Corporate HR Professionals

Our AccuWage staff specialist analyzed and identified positions in local area public entities that appear to be comparable to that of the affected employees included in this study. This task was accomplished by comparing the Agency’s current job description and the information provided from the Compensation Comparability Questionnaire(s) with those within the database. Other factors considered were similarity in job titles, pay rates, incentives (i.e. reportable benefits, allowances etc.), duties, responsibilities, skills, knowledge and size of organization (e.g. budget, number of employees etc.).

A data analysis profile including the annual base salary (minimum to maximum range) with annualized salary trends, industry and industry codes, organization size, planning date and annual base salaries & incentives graphs were prepared for the Agency’s local area for each employee applicable within this report. These profiles are here-in attached and made part of this report.

Page 3 of 12

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Please note charts using years of experience are in three groupings for which the highest is maximum and lowest is minimum. All position comparable(s) fall into the nearest grouping according to their actual years of experience in the specific job classification and/or similar jobs of equal stature and responsibilities.

Charts using budgets and/or number of employees in the organization are also provided in three groupings. The same methodology is used in determining comparable(s) as with experience except based on budget and/or number of employee variables.

C. Calendar Year End Analysis Results

The following chart is a breakdown of the Total Annual Compensation per Form HUD-52725 revised (09/03/2013) reported within this Compensation Comparability Analysis Report. Please note that these amounts are based on current compensation amounts for previous fiscal year and new PHA Plan(s) may differ due to salary, benefit, social security and other changes.

(C) Cash compensation

(iii) Bonus and

incentive

(iii) Total cash (i) Required to (ii) Base salary compensation

(ii) Bonus compensation* report source from Section 8 from Section 8

(ii) First, (i) Base and incentive [total of columns of funds* and Section 9 and Section 9

(i) Last middle initial salary compensation (C)(i) and (C)(ii)] (Yes / No) funds funds

Doe John Executive Director/CEO 95,872$ 95,872$ No

Doe Jane Office Manager 55,332$ 55,332$ No

Jones Bruce Maintenance Supervisor 65,509$ 65,509$ No

(B) Title

(A)Name

(D) Source of funds for cash compensation

The following adjustments to comparable(s) were added to the Individual Position Profile Survey data and appear in the Summary Report for Compensation Comparability Range.

D. Level IV Executive Schedule Compliance

Highly compensated employee base salary(ies) were reviewed to determine compliance with FY 2012 “Mini Bus” Appropriations which was extended by the Full Year Continuing Appropriations Act extended for 2015 legislation which requires the Agency to limit employee’s base salaries not to exceed Level IV Executive Schedule which is currently $155,500. Total base salary for Agency Fiscal Year End for this Analysis is (Gross pay excluding bonuses and overtime nor does it include benefits such as retirement, life insurance, medical insurance, or the use of a PHA vehicle), this Agency Fiscal Year End. The results of highest base salary(ies) are identified below.

Page 4 of 12

SAMPLE




Total Base Salary for Agency Fiscal Year End

(Gross pay excluding any overtime pay, bonus, etc.)

Executive Director/CEO 71,532$ Yes X No __

Office Manager 50,812$ Yes X No __

Maintenance Supervisor 41,511$ Yes X No __

Classification

Meets Continuing

Appropriations Act 2015

Legislative

Requirements

Individual Comparable Positions Profile(s) Adjustments to Accommodate HUD PIH-Notice 2014-1 Requirements

Comparable

Classification

Min. Range Mid. Range Max. Range Description

President & Chief

Operating Officer

$ 70,537 $ 80,392 $ 135,629 Base Annual Salary

Adjustment * $ 5,855 $ 7,235 $ 16,275 Health & Other

Insurance Benefits

Adjustment * $ 2,892 $ 4,180 $ 13,563 Retirement Plans

Subtotal of

Adjustments

$ 8,747 $ 11,416 $ 29,838

$ 7,711 $ 8,796 $ 15,667 Incentive Survey Data

Total Incentives $ 16,458 $ 20,212 $ 45,505

Total Compensation

for Comparables

$ 86,995 $ 100,604 $ 181,134

Comparable

Classification


Office Manager $ 46,469 $ 50,604 $ 53,834 Base Annual Salary


Insurance Benefits


Subtotal of

Adjustments

$ 5,762 $ 7,186 $ 11,843



Total Compensation

for Comparables

$ 53,543 $ 59,330 $ 67,419

Page 5 of 12

SAMPLE




Comparable

Classification


Maintenance

Supervisor

$ 53,283 $ 59,991 $ 64,718 Base Annual Salary


Insurance Benefits


Subtotal of

Adjustments

$ 6,607 $ 8,519 $ 14,238



Total Compensation

for Comparables

$ 61,127 $ 70,129 $ 80,878

* Source: Bureau of Labor Statistics Employer Cost for Employee Compensation as of September 2014.

Page 6 of 12

SAMPLE

The Nelrod Company

Individual Position Profile

President & Chief Operating Officer

Estimated Survey Mean Annual Base Salaries

# of Employees 40th Percentile Survey Mean 90th Percentile

Specifications

Prepared For: XYZ Housing Authority

Area:Industry:

XYZ, RI Government Support Services

Industry Codes: eSIC: 9100, NAICS: 921100, usSEC: 9721Organization Size: 10 (# of Employees)

Planning Date: January 29, 2015 Database as of: January 1, 2015

Annualized Salary Trend: 2.70% (Adjustment: 0.00%)

eDOT: 189.117-006SOC: 111011

Printout Date: January 29, 2015File:

(items in bold affect salary estimates)

Annual Base Salaries Graph

56,430

83,357

110,284

137,212

164,139

191,066

10 15 2020

S a

l a

r y

# of Employees

Questions Contact:

Mellany D. Sellers, PHR, AccuWage Manager, (817) 922-9000 x. 105, FAX: (817) 922-9100 E-Mail: [email protected]

The Nelrod Company, 3109 Lubbock Avenue, Fort Worth, TX 76109

ERI data is licensed to subscribers for internal (see License Agreement) business use only;

resale or public distribution of Assessor data is prohibited.

022898 Copyright © 2015

Patent No. 6,862,596 and 7,647,322

ERI Economic Research Institute

20 80,041 91,226 154,775

15 75,893 86,506 146,687

10 70,537 80,392 135,629

NEAREST COMPARABLE FOREXECUTIVE DIRECTOR/CEO

Page 7 of 12

SAMPLE

mellany

Rectangle

mellany

Oval

mellany

Rectangle

The Nelrod Company


President & Chief Operating Officer

Estimated Survey Mean Annual Incentive

# of Employees 40th Percentile Survey Mean 90th Percentile

Specifications


Area:Industry:

XYZ, RIGovernment Support Services

Industry Codes: eSIC: 9100, NAICS: 921100, usSEC: 9721Organization Size: 10 (# of Employees)



eDOT: 189.117-006SOC: 111011



Annual Incentive Graph

6,169

9,582

12,994

16,407

19,820

23,232

10 15 2020

S a

l a

r y

# of Employees

Questions Contact:





022898 Copyright © 2015

Patent No. 6,862,596 and 7,647,322


20 9,735 11,014 18,689

15 8,837 10,036 17,118

10 7,711 8,796 15,667

NEAREST COMPARABLE FOREXECUTIVE DIRECTOR/CEO

Page 8 of 12

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mellany

Rectangle

mellany

Oval

mellany

Rectangle

The Nelrod Company


Office Manager

Estimated Survey Mean Annual Base Salaries All Incumbent Average: $48,147

Years Of Experience 10th Percentile Survey Mean 90th Percentile

Specifications


Area:Industry:


Industry Codes: eSIC: 9100, NAICS: 921100, usSEC: 9721Organization Size: (Data reported by years of experience)



eDOT: 169.137-200SOC: 431011




32,614

40,860

49,106

57,352

65,597

73,843

5 10 1414

S a

l a

r y

Years Of Experience

Questions Contact:





022898 Copyright © 2015

Patent No. 6,862,596 and 7,647,322


14 46,772 53,834 61,855

10 44,144 50,604 57,921

5 40,768 46,469 52,885

NEAREST COMPARABLE FOROFFICE MANAGER

Page 9 of 12

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mellany

Oval

mellany

Oval

mellany

Rectangle

mellany

Rectangle

The Nelrod Company


Office Manager

Estimated Survey Mean Annual Incentive All Incumbent Average: $1,395


Specifications


Area:Industry:





eDOT: 169.137-200SOC: 431011




876

1,210

1,545

1,879

2,213

2,548

5 10 1414

S a

l a

r y

Years Of Experience

Questions Contact:





022898 Copyright © 2015

Patent No. 6,862,596 and 7,647,322


14 1,449 1,742 2,087

10 1,284 1,540 1,844

5 1,095 1,312 1,568

NEAREST COMPARABLE FOROFFICE MANAGER

Page 10 of 12

SAMPLE

mellany

Rectangle

mellany

Oval

mellany

Oval

mellany

Rectangle

The Nelrod Company


Maintenance Supervisor

Estimated Survey Mean Annual Base Salaries All Incumbent Average: $56,147


Specifications


Area:Industry:





eDOT: 891.137-010SOC: 491011




37,380

47,773

58,166

68,558

78,951

89,344

5 10 1414

S a

l a

r y

Years Of Experience

Questions Contact:





022898 Copyright © 2015

Patent No. 6,862,596 and 7,647,322


14 56,169 64,718 74,447

10 52,267 59,991 68,733

5 46,725 53,283 60,646

NEAREST COMPARABLE FORMAINTENANCE SUPERVISOR

Page 11 of 12

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mellany

Rectangle

mellany

Oval

mellany

Oval

mellany

Rectangle

The Nelrod Company


Maintenance Supervisor

Estimated Survey Mean Annual Incentive All Incumbent Average: $1,398


Specifications


Area:Industry:





eDOT: 891.137-010SOC: 491011




833

1,231

1,629

2,026

2,424

2,822

5 10 1414

S a

l a

r y

Years Of Experience

Questions Contact:





022898 Copyright © 2015

Patent No. 6,862,596 and 7,647,322


14 1,613 1,922 2,286

10 1,359 1,619 1,922

5 1,041 1,237 1,466

NEAREST COMPARABLE FORMAINTENANCE SUPERVISOR

Page 12 of 12

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sample cca report 2-2-15

Documents

final compensation analysis

end analysis

agencys annual compensation

executive schedule

hud notice pih

pih notice

agency board

following agency