The Center for Effective Philanthropy Inc

“Cep staff distribute the 990 draft to all board members. In particular, the chair of the board, the audit & finance committee chair, and the compensation and organizational performance committee chair are asked to review and approve prior to filing. Any concerns are brought to the attention of cep's vice president of finance & operations for discussion and resolution.”

“On an annual basis, each board member and the key employee completes signs and delivers to the president an annual affiliation disclosure statement naming any affiliation with cep's competing/collaborating organizations, vendors, and consultants. All responses are reviewed by the board of director's clerk, any responses raising concern are brought to the attention of the president, and, in the case of board members or the president, to the chair of the board and governance committee to be addressed and resolved in compliance with cep's policy on conflict of interest.”

“Cep engages the services of independent compensation consultants to review its compensation approach and structure for all positions (excluding the president) on a three-year interval and for new positions as necessary. Cep engages the services of independent compensation consultants to review its compensation approach and structure for the president every several years as determined by the compensation committee of the board. The consultants compile and analyze salary data for positions comparable (based on scope of responsibilities, management authority and organization revenues) to the positions of cep employees, utilizing published survey resources and market analyses, data from their own client database, and, as available, data reported in irs forms 990 for organizations providing similar services. As part of the process, the consultants often interview employees to gain a more complete understanding of their positions. For the president: in 2022, an independent consultant prepared a benchmarking report summarizing methodology, findings, and recommendations about the president's compensation. The consultant reviewed the report with the compensation and organizational performance committee of the board. The report informed the compensation committee's review and discussion of the president's compensation. Any changes to the president's compensation are recommended by the compensation and organizational performance committee and then approved by the board of directors. Documentation of the compensation and organizational performance committee's discussion and decisions regarding the compensation of the president were captured, maintained, and communicated to the vice president of people and culture and the vice president of finance and operations. For officers/key employees: in 2022, the same independent consultant prepared a benchmarking report summarizing methodology, findings, and recommendations about staff compensation. The consultant reviewed the reports with cep's president and, as appropriate, with the vice president of people and culture and the vice president of finance and operations. Documentation of the discussion and the decision regarding the employee's compensation is captured and maintained.”

“The organization makes its governing documents, conflict of interest policy, form 990, and financial statements available to the public upon request for the same period of disclosure as set forth in section 6104(d). In addition, the organization's form 990 without schedule b is available via guidestar and the massachusetts attorney general's website, as well as the organization's own website. The audited financials are also available via the organization's own website.”

“In 2024, cep continued its research on the effects of mackenzie scott's giving, focusing more deeply on the impact of these grants on recipients' operations, internal culture, and programmatic work. A new component of this study included analyzing 990 forms from organizations that received gift(s) from scott, alongside a matched comparison sample of organizations that did not. Additionally, cep undertook its annual examination of the state of nonprofit organizations' staff and financial health in the united states. This study, entitled state of nonprofits 2024: what funders need to know, reported on the financial health of nonprofits and burnout among the staff and leadership working at nonprofits. Cep published a report on the limited extent to which foundations are funding nonprofit endowments, and a report about grantees' experiences with intermediary funders. Both of these reports addressed larger topics under discussion in the sector, contributing data to help foundations understand the reality of these topics rather than relying on anecdote. Finally, cep also published two snapshots short research pieces on timeline topics about funders' responses to the supreme court ruling on affirmative action and how funders can better support nonprofit staffs' well-being. Cep delivered 103 assessment and advisory services engagements to foundations and grantmakers. In 2024, including the grantee perception report (gpr), the applicant perception report (apr), the staff perception report (spr), the donor perception report (dpr), and custom advisory projects. These assessments help funders hear from crucial constituencies and improve their effectiveness. Cep continued our work on the youthtruth project, gathering comparative feedback from hundreds of thousands of students as well as families and staff about their school experiences; creating online interactive reports for school and district administrators; and providing follow-up advisory support. In 2024, youthtruth administered 2,441 surveys and shared findings from its aggregate dataset on a range of key topics, including students' experiences with learning math and how schools prepare students for civic participation. Cep's learning institute leverages rigorous research and extensive experience in advising foundations to enhance philanthropic effectiveness and maximize impact. The institute offers learning cohorts, trainings, and tailored workshops, enabling foundation staff and leaders to engage deeply with peers, set strategic goals, and foster significant advancements. In 2024, the institute facilitated a custom workshop on strong funder-grantee relationships, facilitated a peer learning cohort for senior leaders on flexible funding, and launched two consecutive program officer peer learning cohorts. Cep's giving done right podcast resumed production with its fourth season starting in the fall, with 16 episodes extending into early 2025. Featuring interviews with individual donors, nonprofit leaders, and academics, the show grew its audience from the prior seasons, with a goal of inspiring more effective giving. In addition, the programming & external relations team supported the dissemination of all 2024 research reports in 2024, including hosting related webinars and seeking external speaking engagements where cep leaders shared the findings with audiences of individual donors and grantmakers across the u.s. And in europe.”

“The process has not changed from prior year.”