Analysis of Expenses and Compensation in Large and Mid-Size Foundations

About this grant

This grant will enable the Urban Institute to continue its study of administrative expenses and compensation practices of the top 10,000 U.S. foundations by grant amount. In 2004 – in partnership with the Foundation Center and GuideStar – the institute developed a unique data set of the top foundations from the three organizations’ databases. The data set allowed for analysis of compensation and administrative expenses by different types and sizes, as well as by other characteristics, such as the geographic scope of grantmaking and number of grants made.Funding will support the second phase of the study including identifying factors that influence compensation and expenses; providing additional 2001 data; and presenting findings at the Council on Foundations’ annual conference in April 2005. Funding includes a grant increase to support the preparation and publication of an interim report on the study in advance of a final report scheduled for the fall.During the first phase of the project, the institute prepared a 16-page analysis by foundation type and by broad asset ranges; developed two presentations on the project and its initial findings; convened a national advisory committee made up of foundation leaders and scholars, and a representative from the Internal Revenue Service; and planned the next phase of research.