florida's nonprofit sector: an economic force

The Johns Hopkins Center for Civil Society Studies

The Johns Hopkins Center for Civil Society Studies seeks to improve understanding and the effective functioning of not-for-profit, philanthropic, or “civil society” organizations in the United States and throughout the world in order to enhance the contribution these organizations can make to democracy and the quality of human life. The Center is part of the Johns Hopkins Institute for Policy Studies and carries out its work through a combination of research, training, and information sharing both domestically and internationally. The Center’s Nonprofit Economic Data Project draws on a variety of data sources to provide new insights into the scope and structure of America’s nonprofit sector. Full text versions of all project reports are available at www.jhu.edu/ccss.

Florida Philanthropic Network

Florida’s nonprofit sector contributes significantly to the economic and social well-being of Floridians. Florida Philanthropic Network is a statewide coalition of 22 charitable foundations that seeks to maximize the contributions of Florida’s nonprofit sector by:

• Promoting philanthropy in Florida• Fostering cooperation and collaboration among the business, government, and nonprofit sectors• Advancing public policy that includes nonprofit sector perspectives

Florida Philanthropic Network commissions research to illuminate and define nonprofit enterprise in Florida. For more information on Florida Philanthropic Network’s mission and research, please visit www.fpnetwork.org.

Center for Civil Society Studies Institute for Policy Studies

The Johns Hopkins University3400 N. Charles St.

Wyman Park Bldg., 5th FloorBaltimore, MD 21218-2688, USA

Phone: 410-516-5463Fax: 410-516-7818

E-mail: [email protected]: www.jhu.edu/ccss

Florida Philanthropic Network199 E. Welbourne Ave., Suite 203

Winter Park, FL 32789

Phone: 407-478-6262E-mail: [email protected] Website: www.fpnetwork.org

Florida's Nonprofit Sector: An Economic Force

Lester M. SalamonStephanie Lessans GellerS. Wojciech Sokolowski

A Joint Report of the Johns Hopkins Center for Civil Society Studies and the Florida Philanthropic Network

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Nonprofit Economic Data Bulletin Number 29

February 2008

This report was prepared by Lester M. Salamon, Stephanie Lessans Geller, and Wojciech Sokolowski at the Center for Civil Society Studies, Institute for Policy Studies, Johns Hopkins University.

Copyright ©2008, Lester M. SalamonAll rights reservedPrinted in the United States of America

Acknowledgments

We are grateful to the Florida Philanthropic Network Research Committee and staff, including Committee Chair Dr. Sherry P. Magill; Committee Members Mark Brewer, David A. Odahowski, and Susan B. Towler; and staff Kelly A. Morrell and Amanda E. Schumer. We would also like to thank Hillary Belzer (design and production), Mimi Bilzor (editorial guidance), and Susan Lorentz and Valerie Eubert (technical support) at The Johns Hopkins University.

Suggested Citation

Florida’s Nonprofit Sector: An Economic Force, by Lester M. Salamon, Stephanie Lessans Geller, and Wojciech Sokolowski (Baltimore: Johns Hopkins Center for Civil Society Studies, 2008). Copies of this report are available on the Center for Civil Society Studies website (www.jhu.edu/ccss).

Thank you to the Foundation Partners of Florida Philanthropic Network who lead and fund the organization’s research program:

Allegany Franciscan MinistriesCommunity Foundation of Central FloridaConn Memorial FoundationDade Community FoundationDarden Restaurants FoundationEdyth Bush Charitable FoundationElizabeth Morse Genius FoundationFanny Landwirth FoundationGulf Coast Community Foundation of VeniceHealth Foundation of South FloridaJessie Ball duPont FundJohn S. and James L. Knight FoundationPaul E. and Klare N. Reinhold FoundationSt. Joe Community FoundationThe Blue Foundation for a Healthy FloridaThe Community Foundation in JacksonvilleThe Eckerd Family FoundationThe Florida Bar FoundationThe Frank E. Duckwall FoundationThe Martin Andersen-Gracia Andersen FoundationThe Quantum FoundationWinter Park Health Foundation

The Johns Hopkins Nonprofit Economic Data Project

State and Regional Nonprofit Economic Data Bulletins

California Nonprofit Employment (Nonprofit Employment Bulletin No. 7, 2001)Connecticut Nonprofit Employment (Nonprofit Employment Bulletin No. 8, 2002)Georgia Nonprofit Employment (Nonprofit Employment Bulletin No. 16, 2004)Illinois Nonprofit Employment Update (Nonprofit Employment Bulletin No. 21, 2005)Illinois Nonprofit Employment (Nonprofit Employment Bulletin No. 4, 2001)Indiana Nonprofit Employment (Nonprofit Employment Bulletin No. 22 ,2005)Louisiana Nonprofit Employment Update (Nonprofit Employment Bulletin No. 24, 2005)Louisiana Nonprofit Employment (Nonprofit Employment Bulletin No. 5, 2001)Maine Nonprofit Employment (Nonprofit Employment Bulletin No. 12, 2003)Maryland Nonprofit Employment Update (Nonprofit Employment Bulletin No. 25, 2006)Maryland Nonprofit Employment Update (Nonprofit Employment Bulletin No. 23, 2005)Maryland Nonprofit Employment Update (Nonprofit Employment Bulletin No. 17, 2004)Maryland Nonprofit Employment Update (Nonprofit Employment Bulletin No. 11, 2003)Maryland Nonprofit Employment (Nonprofit Employment Bulletin No. 9, 2002)Maryland Nonprofit Employment (Nonprofit Employment Bulletin No. 3, 2001)Maryland’s Nonprofit Sector: A Major Economic Force (Nonprofit Employment Bulletin No. 1, 2000)North Carolina Nonprofit Employment (Nonprofit Employment Bulletin No. 19, 2005)Ohio Nonprofit Employment (Nonprofit Employment Bulletin No. 15, 2004)Pennsylvania Nonprofit Employment (Nonprofit Employment Bulletin No. 18, 2005)South Carolina Nonprofit Employment (Nonprofit Employment Bulletin No. 6, 2001)Texas Nonprofit Employment (Nonprofit Employment Bulletin No. 10, 2003)Texas Nonprofit Employment Update (Nonprofit Employment Bulletin No. 27, 2007)Washington, D.C.—Nonprofit Employment in the Greater Washington Region (Nonprofit Employment Bulletin No. 20, 2005)West Virginia Nonprofit Employment (Nonprofit Employment Bulletin No. 2, 2001)

National Nonprofit Economic Data Bulletins

Employment in America’s Charities: A National Overview (Nonprofit Employment Bulletin No. 26, 2006)In Search of the Nonprofit Sector: Improving the State of the Art (Nonprofit Employment Bulletin No. 13, 2003). Also published as: Salamon, Lester M., and Sarah Dewees. 2001. In Search of the Nonprofit Sector: Improving the State of the Art. Working Papers of the Johns Hopkins Center for Civil Society Studies. Baltimore: Johns Hopkins Center for Civil Society Studies.

What Nonprofit Wage Deficit? (Nonprofit Employment Bulletin No. 14, 2003). Also published as: Salamon, Lester M. Winter 2002. “What Nonprofit Wage Deficit?” The Nonprofit Quarterly, pp. 61–62. Baltimore: Johns Hopkins Center for Civil Society Studies.

Nonprofit Organizations: New Insights from QCEW Data (September 2005). Also published as: Salamon, Lester M., and S. Wojciech Sokolowski. September 2005. “Nonprofit Organizations: New Insight from QCEW Data.” Monthly Labor Review, pp. 19–26. Washington, D.C.: U.S. Bureau of Labor Statistics.

Full text available on the Center for Civil Society Studies website: www.jhu.edu/ccss.

KEY FINDINGS

A MAJOR ECONOMIC PRESENCE

1. With nearly 630,000 workers, including 380,000 paid workers and an additional 250,000 full-time equivalent volunteer workers, Florida’s nonprofit sector is the fourth largest employer among Florida industries (see page 3).

2. Generating $48.1 billion in revenues, expending over $44.5 billion, and holding nearly $76.2 billion in total assets in 2005, the Florida nonprofit sector has a substantial financial footprint. The state also boasts a foundation sector with an additional $15.1 billion in assets (see pages 3-4 and 12).

3. Though sizeable, Florida’s nonprofit sector is proportionally smaller than its counterparts else-where in the nation. Thus, the nonprofit share of total employment in Florida is below the U.S. average, the Southeast average, and the averages in other major states (see page 4).

A DIVERSE SECTOR

4. Nonprofits in Florida are active in a wide range of fields, including the arts, education, health, social services, and civic life (see page 5).

5. Florida nonprofits are also geographically diverse. Two-thirds of the state’s nonprofit organiza-tions and over three-quarters of the state’s nonprofit workers are located within three regions—the Southeast Region, the Tampa Bay Region, and the East Central Region. But nonprofits account for above average shares of total employment in other regions, including the North Central Region, the Northeast Region, and the East Central Region (see page 7).

REVENUES AND GENEROSITY

6. The major sources of Florida nonprofit revenue are government and fees for service, which accounted for at least 75 percent of Florida’s nonprofit revenue in 2005 (see page 9).

7. Charitable giving in Florida, while substantial, falls 5 percent below the U.S. average when measured as a share of adjusted gross income (see page 10).

8. Over two and a half million Floridians, or 18.6 percent of the adult population, volunteered in 2006 alone. While sizeable, this falls 30 percent below the U.S. rate (see page 11).

A GROWING SECTOR

9. Florida nonprofit expenditures grew by 97 percent after adjusting for inflation between 1992 and 2005. This rate exceeded the growth in U.S. nonprofit expenditures (70 percent) and the growth in U.S. gross domestic product (GDP) (54 percent) (see page 13).

10. Between 2002 and 2005, nonprofit employment in Florida grew twice as fast as the state’s public sector employment and nearly as fast as for-profit employment (see page 15).

11. Although nonprofit employment is increasing, however, in a number of major fields employment in for-profit firms is growing more rapidly. Reflecting this, Florida nonprofits are losing “market share” in a number of significant fields, including higher education, hospitals, youth development and social assistance, and nursing homes (see page 16).

NONPROFIT WAGES

12. The overall average weekly wages of nonprofit workers are lower than those of both government and for-profit workers, but in industries in which nonprofits and for-profits are both involved, nonprofit average weekly wages are generally higher than comparable for-profit wages (see pages 17-18).

FLORIDA’S NONPROFIT

SECTOR: AN ECONOMIC

FORCE

A JOINT REPORT OF

THE JOHNS HOPKINS NONPROFIT ECONOMIC

DATA PROJECT

AND

THE FLORIDA PHILANTHROPIC

NETWORK

STEPHANIE LESSANS GELLER LESTER M. SALAMON

S. WOJCIECH SOKOLOWSKI

1

CHAPTER I: INTRODUCTION

Largely invisible to most Florida residents is a set of insti-tutions that, taken together, constitute the state’s fourth largest employer, that provide the lion’s share of the avail-able health, cultural, and social services, that enliven the state’s democracy, and that add immeasurably to its citizens’ overall quality of life.

This mystery component of Florida life is the vast array of private hospitals, universities, symphonies, art galleries, soup kitchens, nursing homes, family service agencies, churches, civic agencies, and many more that comprise Florida’s private “nonprofit sector.”

These organizations play a far more important part in the Florida economy and society than is widely recognized. Yet their impact and importance are rarely examined and are therefore regularly overlooked.

The present report seeks to take some major steps toward bringing this invisible sector out of the shadows and demonstrating the enormous stake that Floridians have in its continued viability and health. More specifically, the report focuses on six major topics:

• The enormous scale of Florida’s nonprofit sector—the numbers of organizations and their expenditures, assets, and numbers of workers;

• The distribution of this nonprofit economic scale by field, region, and size of organization;

• The sources of nonprofit revenue, and the relative position of its charitable support;

• The dynamics of recent nonprofit growth;

• The resulting changes in the “market position” of nonprofit providers; and

• The relative wage levels of nonprofit and for-profit employers.

What emerges from this discussion is a picture of a set of institutions with far greater economic heft than is commonly

recognized, a diverse and dynamic sector, but also one that trails the nation along a number of important dimensions and that therefore has even greater potential than it is now exhibiting.

Before turning to these findings, however, it may be useful to describe the context within which Florida’s nonprofit organizations are operating because this defines the needs to which these organizations must respond. In addition, it will be useful to spell out a bit more precisely what the nonprofit sector is and what portion of it is the focus of this report.

Florida Realities: The Context of Nonprofit Operations

Florida nonprofits are operating in a state that is not only large, but also expanding quite rapidly. In 2006, Florida had 18.3 million people, making it the fourth largest state in the nation. Between 1990 and 2000, the population of Florida grew by more than 23 percent, faster than most states, and this growth has continued into the present. Between 2000 and 2004, in fact, the population growth rate in Florida was twice that of the nation, and this growth is projected to extend for the foreseeable future. As a consequence, Florida is expected to become the nation’s third largest state by 2010, surpassing New York.1

Such rapid growth implies rapidly increasing demands not only for infrastructure such as schools, roads, and housing, but also for a wide assortment of human services, ranging from child care to nursing home care, and from education to health. This is particularly so in view of the fact that Florida has a 25 percent larger proportion of elderly residents than the nation as a whole.2 What is more, although the state has been creating jobs more quickly than most states, it also faces some serious economic challenges. For example:

• Its median wage is below the U.S. figure and its median family income is 8 percent below the U.S. figure even though its cost of living is higher.

• Twenty-one percent of its residents live without health insurance compared to 16 percent for the nation at large.

1 See Enterprise Florida’s “Florida Demographic Overview,” June 14, 2007, retrieved November 26, 2007 from http://edr.state.fl.us/presenta-tions/recentpresentations/Demographic%20Overview.pdf; and Florida’s Office of Economic and Demographic Research’s “Florida Demographic Summary,” retrieved November 26, 2007 from http://edr.state.fl.us/population/popsummary.pdf.

2 See the U.S. Census Bureau’s American Factfinder, accessed November 26, 2007 from http://factfinder.census.gov/home/saff/main.html?_lang=en.

• Only 40 percent of Florida’s private sector workers are covered by an employer-sponsored retirement plan, well below the national average of 50 percent.

• Florida’s unemployment compensation law is considered one of the more limited in the nation, covering only 29.4 percent of the state’s private workers, well below the 40.2 percent national rate.3

What is the nonprofit sector?

These limitations of the social safety net available to Floridians translate into significant demands on the state’s private nonprofit sector. But what exactly is the “nonprofit sector”?

The answer to this simple question is unfortunately rather complex. For one reason, U.S. tax law actually delineates no fewer than twenty-seven separate sections under which organizations can claim exemption from federal income taxes as nonprofit organizations (see Figure 1.1). These categories include social welfare organizations, business leagues, and credit unions, to name just a few.

Of these, our focus is on organizations that claim tax exemp-tion under just one of these sections—Section 501(c)(3), which is reserved for “charitable, religious, educational, scientific, literary,” and related organizations. Included here are private, not-for-profit hospitals, clinics, colleges, universities, elementary schools, social service agencies, child care centers, orchestras, museums, theaters, environ-mental organizations, homeless shelters, soup kitchens, and many more.

Gaining a clear understanding of these organizations is further complicated, however, by the inadequacies of our statistical systems. At least four different sources of data are available on the nation’s nonprofit 501(c)(3) organizations, and they offer different pictures of even the most basic parameters of Florida’s nonprofit sector. For example:

• One of these sources, the Internal Revenue Service’s Exempt Organization Master File, puts the number of 501(c)(3) organizations in Florida as of 2005 at 46,587. But this listing is rarely purged and may include many

defunct organizations (see Figure 1.2).

• A more precise picture includes only the organizations that have actually filed the Form 990 that the IRS requires of all non-religious nonprofit organizations with at least $25,000 in expenditures and the Form 990-PF that the IRS requires of all private foundations. These listings record 17,814 Florida nonprofit 501(c)(3) organizations as of 2005, of which 4,128 are private foundations.

• Yet a third picture of the scope of the nonprofit universe in Florida is available from the employment data compiled by the Florida Agency for Workforce Innovation in coop-eration with the federal Bureau of Labor Statistics (the so-called ES-202 data set). This body of data, which covers all nonprofits with at least 4 employees, identifies just 6,192 nonprofit 501(c)(3) organizations in Florida.

Clearly, considerable care must consequently be taken in analyzing the scope of the Florida nonprofit sector, even when we restrict our attention to the 501(c)(3) “charitable” portion of this sector, as we do here. Generally speaking, the data are more reliable to depict the scale of the sector’s resources—its revenues, expenditures, and employment—than the number of organizations. We therefore focus on these variables here.

To do so, we draw on several different data sources—data from the 990 forms, from the ES-202 employment records, from recent surveys of volunteering that covered Florida, and from Internal Revenue Service data on charitable giving. The result is a comprehensive picture of the scope, distribution, and recent trends in this important, but over-looked, component of Florida’s economy and society. (For further detail on the data sources and methodology used, see Appendix A).

In the balance of this report, we outline the major findings that emerge from this analysis, focusing first on the overall scale of the Florida nonprofit sector, and then examining the other five topics identified above.

3 The following points are based on data presented in Emily Eisenhauer and Bruce Nissen’s The State of Working Florida 2007, Miami, FL: Research Institute on Social and Economic Policy, Center for Labor Research and Studies, Florida International University, 2007. Retrieved November 26, 2007 from http://www.risep-fiu.org/reports/STATE_OF_WORKING_FLORIDA_2007.pdf.

2

33

Figure 1.1: Types of tax-exempt organizations under U.S. law

Tax Code Section Type of tax-exempt organization

501 (c) (1) Corporations organized under an act of Congress

501 (c) (2) Title-holding companies

501 (c) (3) Religious, charitable, educational, etc.

501 (c) (4) Social welfare

501 (c) (5) Labor, agriculture organization

501 (c) (6) Business leagues

501 (c) (7) Social and recreational clubs

501 (c) (8) Fraternal beneficiary societies

501 (c) (9) Voluntary employees’ beneficiary societies

501 (c) (10) Domestic fraternal beneficiary societies

501 (c) (11) Teachers’ retirement fund

501 (c) (12) Benevolent life insurance associations

501 (c) (13) Cemetery companies

501 (c) (14) Credit unions

501 (c) (15) Mutual insurance companies

501 (c) (16) Corporations to finance crop operation

501 (c) (17) Supplement unemployment benefit trusts

501 (c) (18) Employee-funded pension trusts

501 (c) (19) War veterans’ organizations

501 (c) (20) Legal services organizations

501 (c) (21) Black lung trusts

501 (c) (25) Holding companies for pensions

501 (d) Religious and apostolic organizations

501 (e) Cooperative hospital service organizations

501 (f) Cooperative service orgs of operating educational organization

521 Farmers’ cooperatives

527 Political organizations

Source: Internal Revenue Service, 1995

CHAPTER II: A MAJOR ECONOMIC PRESENCE

Florida’s private nonprofit 501(c)(3) sector is a major economic force in the state.

Employment

Florida’s private, nonprofit organizations employed nearly 630,000 workers as of the second quarter of 2005. This includes 380,000 paid workers and an additional 250,000 full-time equivalent volunteer workers.

• This workforce makes Florida’s nonprofit sector the fourth largest industry in the state in terms of employment4 (see Figure 2.1). In fact, including paid workers and full-time equivalent volunteer workers, Florida nonprofits employ:

- Twenty-one times more workers than the state’s utilities industry;5

- Six times more workers than the state’s renowned agri-culture industry;

- More than three and a half times as many workers as the state’s real estate and information industries;6

- Close to twice as many workers as the state’s wholesale and finance and insurance industries; and

- About 10 percent more workers than the state’s entire construction industry.

• The paid workforce of Florida nonprofits alone represents a significant 4.9 percent of the total Florida workforce (or 1 out of every 20 workers), more than the state’s banking and insurance industry.

Finances7

In addition to being a sizeable employer, the Florida nonprofit sector has a sizeable financial footprint in the state. In particular, Florida nonprofits as of 2005:

• Generated $48.1 billion in revenues;

3

Figure 1.2: Number of nonprofits in Florida, by source, 2005

EOMF: 46,587 organizations

IRS 990/PF filers: 17,814 organizations

ES-202: 6,192 organizations

Source: 990 - National Center for Charitable Statistics, based on IRS Form 990

and 990-PF data. ES-202 - Covered Employment and Wages Program, U.S.

Bureau of Labor Statistics. EOMF - Internal Revenue Service, Exempt Organiza-

tion Master File.

4 Industries refer to the eighteen industries identified in the North American Industrial Classification System (NAICS).

5 The utilities industry includes establishments that provide electric power, natural gas, steam supply, water supply, or sewage removal.

6 Information includes publishing industries, broadcasting and telecommunications, information and data processing services, and the motion picture and sound recording industries.

44

Figure 2.1: Employment in the Florida nonprofit sector in comparison to selected Florida industries, 2005

6

30

63

101

167

168

173

216

259

338

352

400

422

487

574

597

901

814

728

0 200 400 600 800 1000 1200

Mining

Utilities

Management of companies

Agriculture

Arts & recreation

Information

Real estate

Other services*

Transport

Wholesale

Finance & insurance

Manufacturing

Professional & scientific services*

Education*

Construction

Health & social services*

Nonprofit sector

Accommodations & food

Administrative support

Retail

Number of employees (in thousands)

Nonprofit employeesNonprofit volunteersOther employees

*Excludes nonprofits

380 629

Source: Johns Hopkins Nonprofit Economic Data Project based on ES-202 data

7 Data reported here include only operating nonprofits. For a discussion of the finances of Florida’s private foundations, see Chapter 4.

• Spent over $44.5 billion, including over $14.6 billion in wages and compensation; and

• Held nearly $76.2 billion in total assets.

Moreover, through the $14.6 billion in wages and compen-sation that they paid, Florida’s nonprofits generated at least $300 million of sales tax revenues for Florida governments.

Florida Nonprofits in Context

Though sizeable, however, Florida’s nonprofit sector is proportionally smaller than its counterparts elsewhere in the nation. Thus:

• The nonprofit share of total employment in Florida, at 4.9 percent, is below the 7.2 percent U.S. average as well as the 6.0 percent Southeast average (see Figure 2.2).

• It is also below the averages in other major states, including New York (13.3 percent), Ohio (8.0 percent), and Cali-fornia (5.1 percent) (see Figure 2.2).

• Reflecting this, nonprofit expenditures per capita in Florida at $2,505 are nearly one-third less than in the nation as a whole and a quarter less than in the Southeast Region (see Figure 2.3).

• Similarly, nonprofit expenditures per $1,000 of gross state product in Florida at $73 are nearly a quarter less than in the nation as a whole ($93) and 16 percent below the Southeast Region average ($87) (see Figure 2.4).

In short, Florida’s nonprofit sector is an economic powerhouse, generating and expending billions of dollars and employing a significant proportion of Floridians. However, this sector remains relatively smaller in Florida than its counterparts across the country.

CHAPTER III: A DIVERSE SECTOR

Florida’s nonprofit sector is not only large. It is also highly diverse by field, location, and size.

Distribution of Organizations by Field

Nonprofits in Florida are active in a wide range of fields, including the arts, education, health, social services, and civic life.

• Over a third (37 percent) of Florida nonprofits are civic organizations. The bulk of these are grantmaking and giving services groups, which comprise a significant 14 percent of all Florida nonprofits. Other organizations within this category include civic and social organizations (10 percent) and social advocacy groups (5 percent) (see Figure 3.1).

• Twenty percent of all Florida nonprofits are in the arts, culture, humanities, and recreation field.

• Eighteen percent of all Florida nonprofits are in the youth development, human services, and food and shelter field.

• Ten percent of the state’s nonprofits are in the health field. This includes nursing homes (4 percent), hospitals (1.3 percent), and other health-oriented organizations (5 percent).

• Eight percent of all nonprofits are in the education field, including higher education and other education. Higher education organizations represent just 0.6 percent of nonprofits in the state.

5

Figure 2.2: Nonprofit share of total employment, Florida vs. the nation,* 2005

4.9%

7.2%6.0%

13.3%

8.0%

5.1%4.1%

0%

2%

4%

6%

8%

10%

12%

14%

Florida

U.S.

Southeast

New YorkOhio

California

Texas

No

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of

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Figure 2.3: Nonprofit expenditures per capita, Florida vs. the nation, 2005

$2,505

$3,660 $3,307

$5,939

$4,322$3,659

$2,067

$0

$2,000

$4,000

$6,000

$8,000

Florida U.S. Southeast New York Ohio California Texas

No

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pen

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ure

s p

er

cap

ita

Figure 2.4: Nonprofit expenditures per $1000 of gross state product, Florida vs. the nation, 2005

$73

$93$87

$127$117

$87

$52

$0

$20

$40

$60

$80

$100

$120

$140

Florida U.S

.

South

east

New Y

ork

Ohio

Califo

rnia

Texa

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er $

1000

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Source: Johns Hopkins Nonprofit Economic Data Project based on 990 data

Source: Johns Hopkins Nonprofit Economic Data Project based on 990 data and the

Bureau of Economic Analyses, Regional Economic Accounts

*Data from other states is from 2004, the latest year for which they are available


66

Figure 3.1: Distribution of Florida nonprofits by number of organizations, expenditures, and employment, 2005

1%

1%

3%

4%

5%

5%

5%

7%

8%

10%

14%

18%

20%

8%

47%

1%

6%

7%

2%

4%

4%

1%

1%

5%

10%

3%

7%

40%

1%

11%

4%

2%

5%

1%

3%

1%

12%

2%

0% 10% 20% 30% 40% 50%

Higher education

Hospitals

Science & tech

Nursing homes

Other health

Not elsewhere classified

Social advocacy

Other education

Other civic

Civic & social

Grantmaking & giving

Youth, human srvcs, food,shelter

Arts, culture, recreation

Percent of state nonprofit total

EmploymentExpendituresOrganizations

10%

Source: Johns Hopkins Nonprofit Economic Data Project based on 990 and

ES-202 data

Figure 3.2: Distribution of nonprofit expenditures by field, Florida vs. the nation, 200547%

10%

6% 7% 8% 5% 4% 4% 3% 2% 1% 1% 1%

43%

8%

4%9% 10% 7%

3% 3% 3% 3% 2% 1% 3%

0%

10%

20%

30%

40%

50%

Hospitals

Youth, human srvcs, food, shelter

Nursing homes

Other health

Higher education

Grantmaking and giving services

Other education

Social advocacy organizations

Arts, entertainment, recreation


Civic and social organizations

Home health

Science and technology

Per

cen

t o

f to

tal n

on

pro

fit

exp

end

itu

res

FloridaUnited States


Distribution of Resources by Field

While the largest proportion of Florida’s nonprofits are civic groups, the largest proportion of the state’s nonprofit resources are in the health field. Thus:

• Representing just 10 percent of all nonprofits in the state, health organizations accounted for an impressive 60 percent of the sector’s expenditures and 61 percent of the sector’s employment in 2005 (see Figure 3.1).

• Hospitals controlled the bulk of these resources—repre-senting just 1 percent of all nonprofits in the state, hospi-tals accounted for nearly half (47 percent) of the sector’s expenditures and two-fifths of its employment.

• Conversely, though comprising 20 percent of all nonprofits in the state, arts, culture, humanities, and recreation orga-nizations accounted for just 3 percent of the sector’s expenditures, and 2 percent of its employment.

• As shown in Figure 3.2, the distribution of nonprofit expen-ditures in Florida diverges somewhat from the national pattern. More specifically, Florida hospitals; youth devel-opment, human services, and food and shelter organiza-tions; and nursing homes account for a larger share of total nonprofit expenditures than their counterparts nationwide; and Florida other health, higher education, and grantmaking and giving services organizations account for a smaller share of total nonprofit expenditures than their counterparts nationwide.

77

Figure 3.3: Distribution of Florida nonprofit employment, by region, 2005


Geographic Distribution

Florida’s nonprofits are also geographically diverse. Two-thirds of the state’s nonprofit organizations and over three-quarters of the state’s nonprofit workers are located within three regions—the Southeast Region, the Tampa Bay Region, and the East Central Region (see Appendix B for a description of these regions). Not surprisingly, the bulk of the state’s population also resides in these areas. Thus:

• Over 29 percent of Florida’s nonprofit employment is located in the state’s Southeast Region, which contains Miami (see Figure 3.3).

- Within this region, slightly more than half (52 percent) of all nonprofit employees are located in Miami-Dade County. Sizeable proportions of these employees are also located in Palm Beach (21 percent) and Broward Counties (19 percent).

• Nearly 25 percent of Florida’s nonprofit employment is located in the Tampa Bay Region.

- Within this region, the bulk of nonprofit employees are concentrated in Hillsborough and Pinellas Counties, each of which accounts for nearly a third of this region’s nonprofit employment.

• The East Central Region, which includes Orlando, accounts for about 22 percent of the state’s nonprofit employment.

- Within this region, nearly half (48 percent) of all nonprofit employment is located in Orange County. Another third of this region’s nonprofit employment is fairly evenly split between Brevard (17 percent) and Volusia (16 percent) Counties.

While nonprofit employment is concentrated in these three regions, however, the density of nonprofit employment is actually higher in other regions. For example:

• In the North Central Region, nonprofits account for 7.9 percent of total employment, well above the state average of 4.9 percent (see Figure 3.4).

88

Source: Johns Hopkins Nonprofit Economic Data Project based on ES-202 Data

Figure 3.5: Distribution of Florida nonprofits and expenditures by size, 2005

62.9%

18.3%

14.3%

4.3%

1%

3%

15%

80%

0% 10% 20% 30% 40% 50% 60% 70% 80% 90%

Very large (Rev. >$50m)

Large (Rev. $10 m - $49.9m)

Medium (Rev. $1 m - $9.9m)

Small (Rev. < $1 million)

Percent of Florida nonprofit total

Organizations

Expenditures

Figure 3.4: Nonprofit employment as a percent of total employment, by region, 2005


• Other regions in which nonprofits account for above average shares of total employment include the North-east Region (6.1 percent), the East Central Region (5.7 percent), and the Tampa Bay Region (5.5 percent).

• Counties with especially sizeable nonprofit shares of total employment include Madison (10.4 percent), Alachua (9.8 percent), Escambia (8.3 percent), and Volusia (8.1 percent).

Size Variation

Florida nonprofits also vary widely by size.

• Most (80 percent) Florida nonprofits, or 4 out of every 5 organizations, are relatively small, with revenues less than $1 million. But these organizations account for only 4.3 percent of all Florida nonprofit expenditures (see Figure 3.5).

• By contrast, most (63 percent) Florida nonprofit expendi-tures are made by the one percent of Florida nonprofits with revenues in excess of $50 million.

In short, Florida’s nonprofit sector is made up of a consider-able array of organizations of various sizes, operating in a wide range of fields and locations.

99

Figure 4.1: Proportion of Florida nonprofit income from government grants and charitable contributions by field, 2005

21.7%

25.3%

4%8%

22%

32%

36%

38%

41%

51%

60%

60%

65%

91%

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

Hospitals

Higher education

Other education


Grantmaking and giving

Civic and social

Florida

U.S.

Social advocacy

Youth, human srvcs., food, shelter


Arts, culture, humanities and rec.

Other health

Nursing homes

Percent of nonprofit revenue

8 Grants and contributions include grants from foundations and government, as well as private contributions, which are all grouped together on the IRS Form 990 data available for analysis.

Source: Johns Hopkins Nonprofit Economic Data Project based on IRS data

CHAPTER IV: REVENUES AND GENEROSITY

The revenue base of Florida’s nonprofits, like that of the nation’s, differs significantly from what is widely believed.

Gaining a clear idea of the revenue base of Florida’s nonprofits is complicated by quirks in the available data sources. These unfortunately merge government grants together with charitable gifts. In addition, they group government contracts and “voucher” payments such as Medicare and Medicaid together with nonprofit fees from sales of their services. This has the effect of overstating the share of nonprofit revenue that comes from both private charity and fees and understating the share that comes from government. Nevertheless, it is still possible to reach several conclusions about the revenue base of Florida nonprofits.

Fees and Government the Dominant Sources

Unquestionably, the major sources of Florida nonprofit revenue are government and fees for service.

• At least 75 percent of Florida’s nonprofit revenue came from government and fees as of 2005, and this does

not even include the government support that reaches nonprofits in the form of grants.

• This means that no more than one-fourth of total nonprofit income came from gifts and grants, and that charitable support was likely less than this since the 25 percent figure includes government grants (see Figure 4.1).8

• As Figure 4.1 shows, this average obscures some signifi-cant variations by field. Specifically:

- Social advocacy organizations relied most heavily on grants and contributions, which accounted for 91 percent of their total income.

- Other fields in which grants and contributions consti-tuted well over half of nonprofit income included civic and social (65 percent); youth, human services, and food and shelter (60 percent); and grantmaking and giving services (60 percent).

- By contrast, nonprofit hospitals and nursing homes received the lion’s share of their income from govern-ment and fees and less than 10 percent from grants and contributions.

1010

$23.55 $24.66

$28.99

$25.19$23.47

$20.73

$0.00

$10.00

$20.00

$30.00

Florida U.S. New York California Texas Ohio

Co

ntr

ibu

tio

ns

per

$10

00 o

f A

GI*

Figure 4.2: Average charitable contributions per $1000 of income,Florida vs. the nation, 2005

Source: Johns Hopkins Nonprofit Economic Data Project based on IRS data

*Adjusted Gross Income

18.6%

26.7%23.7%

30.2%

26.6%23.5%

18.4%

0%

5%

10%

15%

20%

25%

30%

35%

Florida U.S

.

South

east

Ohio

Texa

s

Califo

rnia

New Y

ork

Per

cen

t o

f p

op

ula

tio

n v

olu

nte

erin

g

Figure 4.3: Volunteering rate in Florida vs. the nation, 2006

9 Adjusted gross income (AGI) represents a person’s gross income adjusted by certain IRS-allowed deductions (e.g., mortgage interest deduction, home property tax deduction, charitable deduction). AGI is used by the IRS to calculate an individual’s income tax liability.

Relative Generosity

As Figure 4.1 also shows, Florida nonprofits received a higher proportion of their income from grants and contri-butions in 2005 than did nonprofits on average nationally (25.3 vs. 21.7 percent). It would be wrong to read into this figure a finding that Floridians are more generous than their counterparts elsewhere, however. The grants and contri-butions share may appear higher simply because other sources—particularly government contracts and voucher payments—are lower in Florida than elsewhere.

This conclusion certainly finds support in other data that report more directly on the degree of generosity of Florid-ians. Such data are available from the Internal Revenue Service for taxpayers who itemize their deductions. These data suggest that Florida lags the nation in relative gener-

osity. In particular, as reflected in Figure 4.2:

• For each $1,000 of adjusted gross income,9 Floridians contributed an average of $23.55 to nonprofit organiza-tions in 2005.

• This puts Florida five percent below the U.S. average ($23.55 vs. $24.66, respectively).

• In addition, this puts Florida 7 percent behind California and 20 percent behind New York.

Volunteering Rate

In addition to lagging the nation in its rate of chari-table giving, Florida also lags the nation in its rate of volunteering.

Source: Current Population Surveys September 2006 supplement

1111

Figure 4.4: Distribution of Florida volunteers by major demographics, 2006

84%

13%

3%

11%

89%

42%

58%

31%28%

41%

56%

1%

7%

12%

2%

22%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

WhiteBlack

Other

Hispanic

Non-hispanicMale

Female

High school or less

Some college

Bachelor's degree or higher

Marrie

d-spouse present

Marrie

d-spouse absent

Widowed

Divorced

Separated

Never m

arried

Per

cen

t o

f p

op

ula

tio

n v

olu

nte

erin

g

Figure 4.5: Volunteering in Florida, by activities, 2006

26.3%

22.9%

20.2% 20.1%19.0%

16.9%16.0% 15.9%

14.4%13.3%

11.9%

7.9% 7.5%

0%

5%

10%

15%

20%

25%

30%

Fundraise or sell items to ra

ise money

Collect, prepare, distrib

ute, or serve food

Tutor or te

ach

Engage in general labor;

supply transporta

tion for people

Mentor youth

Provide professional or

management assistance

Be an usher, , greeter, ,

or minister

Collect, make or d

istribute clothing,

crafts, or goods other th

an food

Provide general office services

Other

Engage in music, perform

ance,

or other a

rtistic activitie

s

Coach, referee, or supervise sports teams

Per

cen

t o

f p

op

ula

tio

n v

olu

nte

erin

g

Provide counseling, medical care,

fire/EMS, or p

rotective services



• To be sure, 2.7 million Floridians, or 18.6 percent of the adult population, volunteered in 2006 alone. While size-able, it falls 30 percent below the U.S. rate and more than 20 percent below the rate in the Southeast. It also falls well below the rates in Ohio, Texas, and California (see Figure 4.3).

• Florida’s volunteer workers are disproportionately white, female, and non-Hispanic. Volunteer workers also tend to

be college educated and married (see Figure 4.4).

• As illustrated in Figure 4.5, these volunteer workers engaged in a wide range of activities, including fund-raising (26 percent); collecting, preparing, distributing, or serving food (23 percent); tutoring/teaching (20 percent); and mentoring (19 percent).

• Florida’s volunteer workers also worked at a diverse range of organizations (see Figure 4.6).

1212

Figure 4.6: Volunteering in Florida, by organization, 200637.6%

21.5%

10.3%

5.5% 5.0% 4.6% 4.4% 4.1%2.4% 2.2% 1.6% 1.6% 1.1% 1.0% 0.6%

0%

5%

10%

15%

20%

25%

30%

35%

40%

Religious organizations

Children's groups

Social and community service group

Health research or e

ducational org.

Civic organization

Hospital, clinic, o

r healthcare org.

Some other type of organization

Other educational group

Cultural or arts organization

Youth services group

Public safety organization

Environmental or animal care org.

International organization

Sports or hobby group

Political party or a

dvocacy group

Perc

en

tag

e o

f p

op

ula

tio

n v

olu

nte

eri

ng

Table 4.7: Private foundations in Florida, 2005 and 1992

Contributions, Total Gifts, and Operating and Total Year Number Revenue Grants Paid Other Expenses Assets

2005 4,128 2,235,337,696 1,043,394,110 295,167,167 15,140,790,199

1992 2,063 605,073,521 338,727,694 102,568,981 3,920,133,688

Source: NCCS Core File (Private Foundations, circa 1992 and circa 2005)


- Over 1 million Florida volunteer workers, or 38 percent of the state’s total, assisted religious organizations in 2006.

- Significant proportions of volunteer workers also supported children’s groups (22 percent) and social service agencies (10 percent).

Foundations

In addition to individual giving, Florida boasts a sizeable foundation sector.

• In 2005, there were 4,128 such private foundations in Florida, which generated over $2.2 billion in revenues and held over $15.1 billion in total assets (see Table 4.7).

• These groups also expended over $1.3 billion, which includes over $1 billion in contributions, gifts, and grants, and over $295 million in operating and other expenditures.

• The largest foundations in the state include the John S. and James L. Knight Foundation, Arthur S. DeMoss Foun-dation, The Picower Foundation, Publix Super Markets Charities, and Flight Attendant Medical Research Insti-tute, Inc. (see Table 4.8).

Like other parts of Florida’s nonprofit sector, the private foundation field in Florida has experienced tremendous growth over the past thirteen years. In particular, between 1992 and 2005:

• The number of private foundations in Florida actually doubled—a growth rate of 100 percent. This growth rate was well above the growth rate across the U.S. (67 percent), as well as above the growth rate in other major states including New York (44 percent), Ohio (56 percent), Texas (80 percent), and California (90 percent) (see Table 4.9).

1313

• Florida private foundation total giving, which includes contributions, gifts, and grants, increased by 113 percent. This rate was four times above the U.S. average of just 40 percent, and well above the growth in foundation giving in all the comparison states except California.

• Moreover, net assets held by Florida private foundations grew by 166 percent. This rate was 55 percent above the U.S. average, and well above the growth rate in other major states including New York (71 percent), Texas (81 percent), Ohio (114 percent), and California (143 percent).

Despite this growth, Florida foundation assets are propor-tionally 40 percent below the U.S. average ($22.71 per $1,000 of gross state product in Florida vs. $37.07 for the nation as a whole).

CHAPTER V: A GROWING SECTOR

The Florida nonprofit sector is not only a significant compo-nent of the Florida economy, but has also been growing, and at a rate that exceeds its counterparts elsewhere in the nation. This is true, moreover, both with respect to expenditures and with respect to employment.

Overall Growth in Expenditures

• Florida nonprofit expenditures grew by 97 percent after adjusting for inflation between 1992 and 2005. By contrast, U.S. nonprofit expenditures grew by a smaller 70 percent after adjusting for inflation during this same period, and the U.S. gross domestic product (GDP) grew by only 54 percent. The growth of nonprofit expenditures in Florida also exceeded that for the Southeast generally and for other large states except for California (see Figure 5.1).

• While Florida nonprofit expenditures grew by 97 percent during this entire period, the growth rate was especially high in the early part of this period and tapered off during the latter part as the sector acquired a significant scale. At each stage, however, the growth rate of Florida nonprofit expenditures exceeded the growth rate of overall U.S. nonprofit expenditures as well as the growth rate of the U.S. GDP. In addition, at least during the early periods, 1992-1997 and 1997-2002, the growth rate of Florida nonprofit expenditures exceeded the growth rate of the state’s overall economy, often by a substantial margin (see Figure 5.2).

Table 4.8: Top 5 Florida foundations by total giving, 2005

Name Total Giving

John S. and James L. Knight Foundation $92,577,162

Arthur S. DeMoss Foundation $28,808,853

The Picower Foundation $27,662,893

Publix Super Markets Charities $25,367,240

Flight Attendant Medical Research Institute, Inc. $21,339,401

Source: The Foundation Center, 2007

Table 4.9: Growth in number of foundations, giving, and net assets, Florida vs. the nation, 1992-2005 (inflation adjusted)

% change from 1992 to 2005 in:

Number of Organizations Giving Net Assets

Florida 100% 113% 166%

U.S. 67% 40% 107%

California 90% 166% 143%

New York 44% 65% 71%

Ohio 56% 57% 114%

Texas 80% 80% 81%

Source: NCCS Core File (Private Foundations, circa 1992 and circa 2005)

1414

Variations in Expenditure Growth Rates by Field

Considerable variations are apparent from field to field in the growth rate of Florida nonprofit expenditures. In partic-ular, as shown in Figure 5.3:

• Growth was especially rapid among social advocacy orga-nizations, which boosted their expenditures 1,827 percent between 1992 and 2005.

• Other types of Florida nonprofit organizations reporting well-above-average growth in expenditures between 1992 and 2005 included civic and social (233 percent); grantmaking and giving services (196 percent); youth development, human services, and food and shelter (176

percent); other education (167 percent); arts, culture, humanities, and recreation (160 percent); and other health (155 percent).

• In all but one of these fields (grantmaking and giving services), moreover, the growth of Florida nonprofits exceeded the growth rate of U.S. nonprofits generally.

• By contrast, Florida nonprofit organizations in some fields recorded below-average growth in expenditures. Included here were science and technology (21 percent), higher education (60 percent), and hospitals (63 percent). Except for the science and technology field, however, even here the growth rates for Florida nonprofits exceeded those for nonprofits elsewhere in the country.

Figure 5.1: Growth of nonprofit expenditures, Florida vs. the nation, 1992-2005

13%

70%

82%

84%

190%

54%

70%

97%

0% 25% 50% 75% 100% 125% 150% 175% 200%

New York

Ohio

Southeast

Texas

California

U.S. GDP

U.S.

Florida

Percent change in expenditures, 1992-2005(adjusted for inflation)

7.2%

4.4%

1.9%

3.7%4.1%

6.8%

3.7%

5.6%

4.0%

3.1%2.9%3.5%

0%

1%

2%

3%

4%

5%

6%

7%

8%

1992-1997 1997-2002 2002-2005

An

nu

al a

vera

ge

% c

han

ge Florida nonprofits

U.S. nonprofits

Florida gross stateproductU.S. GDP

Figure 5.2: Annual average change, Florida and U.S. nonprofit expenditures and Florida and U.S. GDP,1992-2005, by period



14

1515

Figure 5.3: Growth in nonprofit expenditures, by field, Florida vs. the U.S.

134%

0%

58%

313%

21%

10%

114%

155%

160%

167%

176%

233%

97%

38%

79%

121%

119%

117%

109%

107%

264%

70%

60%

63%

196%

0% 50% 100% 150% 200% 250% 300% 350%


Not classified elsewhere

Higher education

Hospitals

Nursing homes

Other health

Arts, culture, recreation

Other education

Grantmaking and giving

Civic and social

Social advocacy

All

Percent change in expenditures 1992-2005(inflation adjusted)

FloridaU.S.

1827%

Youth, human srvcs, food, shelter

Figure 5.4: Percent change in employment by sector in Florida, 2002-2005

7.0%

8.6%

3.0%

0%1%2%3%4%5%6%7%8%9%

10%

State total

Per

cen

t ch

ang

e in

em

plo

ymen

t

Nonprofit For-profit Public

10 Religious, grantmaking, and civic associations refer to the North American Industrial Classification System (NAICS) Industry 813. While most of the report focuses on key subsets of this category (i.e., civic and social organizations, social advocacy organizations, and grantmaking and giving services groups), because comparable data on these subsets is not available for 2002, comparisons between 2002 and 2005 focus on this larger category.

Overall Employment Growth

Accompanying the growth in expenditures of Florida nonprofit organizations was a substantial growth in employ-ment. As shown in Figure 5.4:

• Between 2002 and 2005, nonprofit employment in Florida grew by 7.0 percent, adding over 24,700 jobs to the state’s total.

• The growth rate of nonprofit employment exceeded that of the state’s public sector by more than 2 to 1 (7 percent vs. 3 percent), though it lagged slightly behind the growth rate of the for-profit sector (7.0 percent vs. 8.6 percent).

Variations in Employment Growth by Region

Considerable variations were apparent in the growth of nonprofit employment among regions. In particular, as shown in Figure 5.5:

• Nonprofit job growth was particularly robust in the Tampa Bay Region, where it increased by 9.1 percent—far outpacing the 6.3 percent growth of for-profit jobs.

• Nonprofit job growth also exceeded for-profit job growth in the South Central Region, and it exceeded the state average, though not the growth rate of for-profit jobs, in the East Central Region (+8.8 percent) and the North Central Region (+7.7 percent).

• In contrast, the nonprofit sector experienced a 0.1 percent decline in jobs in the Southwest Region and had below-average gains in the Northeast Region (+5.5 percent), the Northwest Region (+5.8 percent), and the Southeast Region (+6.8 percent).

Variations in Employment Growth by Field

Although overall nonprofit employment grew by 7.0 percent between 2002 and 2005, in certain fields it clearly did better than in others. In particular, as shown in Figure 5.6:

• Nonprofit religious, grantmaking, and civic associations10 experienced the most impressive employment growth, adding over 11,200 employees between 2002 and 2005, a growth rate of 68 percent.

Source: Johns Hopkins Nonprofit Economic Data Project based on 990 data Source: Johns Hopkins Nonprofit Economic Data Project based on ES-202 data

1616

• Other fields that experienced well-above-average nonprofit job growth include arts, culture, humanities and recreation (23 percent); home health care (22 percent); and other education (16 percent).

• By contrast, the nonprofit nursing home field experienced a 4.3 percent decline in its employment during this period.

Growing For-Profit Competition and Loss of Nonprofit Market Share

Although nonprofit employment is increasing, however, in a number of major fields employment in for-profit firms is growing more rapidly. In particular, as shown in Figure 5.7:

• Nonprofit employment grew more rapidly than for-profit employment in some fields, such as religious, grant-making and civic associations; home health; arts, culture, humanities, and recreation; and other education.

• However, in some of the major fields of nonprofit involve-ment—higher education; nursing homes; youth devel-opment, human services, and food and shelter; and hospitals—the for-profit employment growth has recently been more robust. In the higher education field, for example, employment at for-profit institutions climbed by 87 percent between 2002 and 2005 while nonprofit employment grew just 7 percent. Similarly, in the youth development, human services, and food and shelter field, for-profit employment grew by 19 percent, while nonprofit employment grew by only 2.5 percent.

• Reflecting this, nonprofits are losing “market share” in a number of significant fields. Thus, as reflected in Figure 5.8, in just these three years, 2002 to 2005, the nonprofit share of total employment decreased:

- From 84.2 percent to 81.7 percent in higher education;

- From 65.6 percent to 62.8 percent among hospitals;

16

Figure 5.5: Changes in Florida employment by region, nonprofit vs. for-profit, 2002-2005

15.7%

7.2%

9.4%

9.3%

8.1%

14.3%

8.6%

6.3%

8.5%

5.5%

5.8%

6.8%

7.7%

8.8%

8.9%

9.1%

7.0%

-0.1%

-2% 0% 2% 4% 6% 8% 10% 12% 14% 16%

Southwest

Northeast

Northwest

Southeast

North Central

East Central

South Central

Tampa BayRegion

State

Percent change in employment

Nonprofit

For-profit

Figure 5.6: Percent change in nonprofit employment by field in Florida, 2002-2005

67.6%

22.7% 22.1%16.3%

7.1%

-4.3%

2.5% 4.4%

-10%

0%

10%

20%

30%

40%

50%

60%

70%

80%

Religious,grantmaking,

civicassociations

Arts, culture,humanities,recreation

Home healthcare service

Other education Higher education Youthdevelopment,

human services,food, shelter

Hospitals

Per

cen

t ch

ang

e in

em

plo

ymen

t

Nursing and residential care

-4.3%



17

- From 52.1 percent to 51.4 percent in youth development, human services, and food and shelter; and

- From 31.6 percent to 30.6 percent among nursing homes.

These developments suggest an increasingly competitive environment for nonprofit organizations in the state. They also underline the challenges nonprofits face in generating capital for expansion in times of rapid growth of the sort that the state of Florida is experiencing.

CHAPTER VI: NONPROFIT WAGES

Despite the considerable professionalization of the nonprofit workforce both in Florida and elsewhere in the nation, nonprofit wages are thought to lag badly behind those in other sectors. In fact, however, with better data it is now possible to shed some new light on nonprofit wages, and this new light reveals an interesting surprise.

Overall Wage Levels

In the first place, the new data do confirm that overall average weekly wages of nonprofit workers are lower than those of both government and for-profit workers. In partic-ular, as shown in Figure 6.1:

• The average nonprofit weekly wage as of 2005 was $642.

• By comparison, the average local government worker in Florida made $822 per week, the average state govern-ment worker made $733 per week, and the average for-profit worker made $668 per week.

Figure 5.7: Percent change in employment by field and sector in Florida, 2002-2005

67.6%

22.1% 22.7%16.3%

7.1%2.5% 4.4%1.4%

87.4%

18.9%

6.9%

19.7%

6.6%-4.3%-12.3%

10.1%

2.4%4.5%

19.8%

1.6% -11.9%

-20%

0%

20%

40%

60%

80%

100%

Home health care service Arts, culture, humanities,recreation

Other education Higher education HospitalsPer

cen

t ch

ang

e in

em

plo

ymen

t

Nonprofit

For-profit

Public

-

Nursing and residential care

Youth dev., human srvs., food, shelter

Religious, grantmaking, civic associations


Figure 5.8: Nonprofit as a percent of private employment by field in Florida, 2002 vs. 2005

5.8%

84.2%

65.6%

52.1%

31.6%

23.1% 20.9%

4.5%5.7%

81.7%

62.8%

51.4%

30.6%

38.5%

23.2%

4.8%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

State total Higher education Hospitals Youth development,human services, residential care

food, shelter

Nursing and Religious,grantmaking, civic

associations

Home health Arts, culture,humanities,recreation

Per

cen

t o

f to

tal p

riva

te

emp

loym

ent

2002

2005


1818

Variations among Fields

These averages obscure some significant variations in the average wages of nonprofit workers in different fields, however. Thus, as shown in Figure 6.2:

• Average nonprofit weekly wages range from a low of $269 at civic and social organizations to a high of $1,259 in the field of higher education.

• Other fields in which nonprofit average weekly wages are especially low are youth development, human services, and food and shelter; nursing homes; and arts, culture, humanities, and recreation.

Nonprofit vs. For-Profit Wages in Common Fields

While nonprofit wages lag those in the for-profit sector, overall, however, this picture changes considerably when attention focuses on fields in which nonprofits and for-profits are both actively involved. In these fields, nonprofit

wage levels often exceed for-profit ones. What this suggests is that the real reason for the lower average nonprofit wages is not that nonprofits pay lower wages but rather that nonprofits are concentrated in low-wage fields. Within those industries, however, nonprofits often pay better wages.

Thus, as Figure 6.2 shows:

• In the grantmaking and giving services fields, nonprofit workers earn 37 percent more, on average, than their for-profit counterparts.

• Nonprofit home health care workers earn 26 percent more than their counterparts in for-profit facilities.

• Similarly, in the youth development, human services, and food and shelter field, nonprofit salaries average 23 percent more than for-profit ones.

This finding is consistent with suggestions by nonprofit providers that they offer high-quality services and retain especially skilled and committed staff.11

Figure 6.1: Average weekly wages in Florida, nonprofit,

for-profit, and government

$642

$822

$733$668

$0

$100

$200

$300

$400

$500

$600

$700

$800

$900

Nonprofit Local gov State gov For-profit

Ave

rag

e w

eekl

y w

age

detceles ni stiforp-rof .sv stiforpnon fo segaw ylkeew egareva evitarapmoC :2.6 erugiF5002 ,adirolF ,sdleif ecivres

246$

952,1$

897$ 167$ 757$876$

335$574$

843$824$634$854$

732,1$

205$

737$866$

000,1$

155$ 045$ 735$

0$

002$

004$

006$

008$

000,1$

002,1$

004,1$

dna ecneicSnoitacude rehgiHlatot etatSygolonhcet

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,erutluc ,strAsemoh gnisruNdna seitinamuh

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,tnempoleved htuoY,secivres namuh

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tiforpnoN

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11 These variations in comparative earnings may be a result of a heavier use of part-time workers on the part of for-profit employers, but it is not possible to determine this from the available data. The average weekly wage reported in the ES-202 survey data makes no adjustment for full-time or part-time work. Industries with a greater number of part-time workers could appear to have lower average weekly wages than those with fewer part-time workers even if the actual pay rates are equal.



1919

CHAPTER VII: CONCLUSION

Florida’s nonprofit sector is thus a powerful engine for good in the state, a $48 billion “industry” and the fourth largest employer among Florida industries. These figures do not begin, however, to convey the contributions that these orgnizations make to the quality of life of Florida resi-dents—to their health, education, cultural life, and general social welfare.

At the same time, as this report also makes clear, the Florida nonprofit sector has even greater potential. Along a number of dimensions, Florida’s nonprofit organizations are not operating at a level comparable to those in the nation at large, let alone to some of the country’s leading states.

Given the challenges facing Florida at the present time and in the years ahead, strengthening the capacity of the state’s nonprofit sector would seem an urgent state priority. Four steps in particular would contribute to this goal:

1. Improve the sector’s visibility and credibility to business and government

A first step toward strengthening the Florida nonprofit sector is to improve the sector’s visibility and credibility. Too often, what is not counted is assumed not to count, and Florida nonprofits have not enjoyed the visibility they deserve in the media, in policy councils, within the business community, or in academic circles.

Hopefully, this report will help boost awareness of nonprofit organizations and help them attract the attention they deserve. But this will only occur if the findings are actively disseminated and if regular updates are carried out. What is more, it will be important to equip Florida nonprofit managers with better information on the significant chal-lenges they are confronting and the efforts of counterpart organizations elsewhere to cope with these challenges.

2. Boost giving and volunteering

A second important step toward strengthening Florida’s nonprofit sector will require boosting the sector’s sources of support. As this report has shown, the overall scale of the nonprofit sector in Florida is not yet on a par with that of the nation at large.

One reason for this appears to be that the levels of giving and volunteer work in Florida are below the national averages. By launching a campaign to boost the levels of both giving and volunteering, Florida could significantly strengthen its nonprofit sector. As an illustration of what could be accom-plished in the short term:

• If the level of charitable giving in Florida measured as the amount of giving per $1,000 of adjusted gross income reached the U.S. average, this would translate into an addi-tional $530 million of revenue for Florida nonprofits.

• If the level of charitable giving reached the level that exists in California, this would translate into an additional $790 million of revenue for Florida nonprofits.

• If Florida’s volunteering rate reached the U.S. average, Florida nonprofits would have over 100,000 additional full-time equivalent workers.

3. Strengthen cooperation and collaboration with government

Important though they are, giving and volunteer work cannot by themselves bring Florida nonprofits to the level of nonprofits elsewhere in terms of the scale of their operations. For nonprofit expenditures per $1,000 of gross state product in Florida to reach parity with national averages, $12 billion of additional revenue would be needed. Boosting charitable giving as described above would yield at most $790 million of this.

What this suggests is the need to strengthen the partnership between nonprofit organizations and government in Florida. The single biggest determinant of the scale of nonprofit activity around the country is the extent to which govern-ment is supportive of it. That Florida nonprofits appear to be lagging behind national averages is likely due to the relatively limited support nonprofits receive from the public sector in this state. Closing the gap between Florida nonprofits and their counterparts in other parts of the country will therefore depend heavily on the willingness of state government to lend a bigger helping hand.

4. Build nonprofit capacity

Finally, given the enormous stake that Florida has in the health and viability of its nonprofit sector and to the effec-tiveness and efficiency with which it carries out its func-tions, far more attention is needed to the training of nonprofit managers and to the improvement of nonprofit capacity. As this report has documented, these organizations are major enterprises facing enormous demands. They therefore require the same kind of attention to organizational func-tioning and organizational support as do sizable business enterprises or units of government. This is especially so given the rapid technological, economic, and demographic changes under way at the present time. These consider-ations have led to the widespread adoption of management training programs and the growth of support organizations in the business sector, but support for such developments have been far more limited in the nonprofit field. Recruiting nonprofit managers, equipping them to remain on the cutting-edge of knowledge and experience, preparing them for the difficult management challenges they will face, and improving the flow of practice-relevant knowledge to them thus become urgent components of any meaningful program of sector strengthening and improvement.

Florida finds itself today in the midst of massive social and demographic changes that are generating enormous pres-sures and demands. A strong and vibrant nonprofit sector is needed to help the state cope with these pressures and ensure that all the state’s citizens will have access to the opportuni-ties that the changes also bring. This report has documented the substantial strengths that Florida’s nonprofits possess. But it has also brought to light the extent to which this set of institutions lags behind national averages. Given the seri-ousness of existing pressures, it seems only prudent for state leaders to get busy now to make sure that Florida’s nonprofit sector is up to the challenge.

20

2121

APPENDIX A: METHODOLOGICAL NOTE

The data for this study come primarily from four sources. The first is the aggregate data set of organizations exempt from income tax under section 501(c)(3) produced by the Johns Hopkins Center for Civil Society Studies from the Quarterly Census of Employment and Wages, which is administered by state Labor Market Information agencies and the Bureau of Labor Statistics. The second source is the database of organizations exempt from income tax under section 501(c)(3) produced by the National Center for Char-itable Statistics (NCCS) at the Urban Institute from the tax reports filed by tax-exempt organizations (IRS Form 990) to the Internal Revenue Service. The third source is comprised of private foundation files produced by NCCS from tax returns (IRS Form 990-PF), and Form 1023 filed with the IRS, available online for public use. The fourth source is the September Supplement to the Current Population Survey, administered by the Bureau of Labor Statistics, and avail-able online for public use. In addition to these four main data sources, we used supplementary data from the Bureau of Economic Analyses (Gross State Product) and Indi-vidual Income and Tax Data tables produced by the Internal Revenue Service and available online for public use.

1. Quarterly Census of Employment and Wages (QCEW)

QCEW is the major source of employment and wage data used in this report. The data are collected as part of the Covered Employment and Wages Program, commonly referred to as the ES-202 program, a cooperative initiative involving state employment security agencies and the U.S. Bureau of Labor Statistics. The ES-202 program produces a comprehensive tabulation of employment and wage information for workers covered by state unemployment insurance laws and federal workers covered by the Unem-ployment Compensation for Federal Employees Program.

The ES-202 program accounts for approximately 98 percent of all wage and salary civilian employment nationally (the program does not cover self-employed and family workers). Under federal law, all nonprofit places of employment with

four or more employees are required to participate in the unemployment insurance system. At their discretion, states can extend this requirement to nonprofit places of employ-ment with one or more employees. However, Florida has not extended the coverage beyond the federal mandate.

The principal exclusions from the ES-202 data set are employees of religious organizations, railroad workers, small-scale agriculture workers, domestic service workers, crew members on small vessels, state and local govern-ment elected officials, and insurance and real estate agents who receive payment solely by commission. In terms of nonprofit employment, the exclusion of religious organiza-tions as well as entities with less than four employees is the most significant; however, religious organizations may elect to be covered by the unemployment insurance program and those that do are covered in the data. At this time the exact number of employees in tax-exempt establishments not covered by QCEW is not known, but we estimate it to be no more than thirteen percent of total employment in the nonprofit sector in Florida.12

The number of employees is measured by the number of filled jobs for the pay period that includes the 12th day of each month as reported by the employer. Both part-time and full-time employees are included in the data set. If a person holds two jobs, that person would be counted twice in the data set. Wages include bonuses, stock options, the cash value of meals and lodging, and tips and other gratu-ities. The employment data for nonprofit organizations were identified by matching ES-202 microdata with registries of tax-exempt firms provided by the U.S. Internal Revenue Service. We were able to identify 6,192 nonprofit establish-ments with 4 or more employees in Florida.

The ES-202 data allow classification of establishments by type of activity using the North American Industrial Clas-sification System (NAICS) and by location using Federal Information Processing Standards (FIPS) county codes. These classification systems allow convenient comparisons of tax-exempt entities to for-profit and public entities within narrowly defined activity or geographic areas.

For the purpose of this report, we have chosen to focus on

12 This estimation is based on the comparison of total wages of the tax exempt entities identified in QCEW ($12.7 bn in 2005) and total compensation of employees reported by the IRS Form 990 filers ($14.6 bn in 2005.) The difference between these two figures, $1.9 bn (13% of $14.6 bn), can be interpreted as a rough estimate of the maximum under-reporting of employment due to differences in coverage between these two data sources. In reality, that error is likely to be smaller, because the Form 990 definition of compensation is somewhat broader than that used in QCEW reports.

Appendix A

2222

the “charitable” portion of the nonprofit sector. This includes organizations registered with the U.S. Internal Revenue Service under Section 501(c)(3) of the Internal Revenue Code, which embraces private, not-for-profit hospitals, clinics, colleges, universities, elementary schools, social service agencies, child care centers, orchestras, museums, theaters, homeless shelters, soup kitchens, and many more. In addition to Section 501(c)(3), the Internal Revenue Code contains 25 other subsections under which organizations can claim exemption from federal income taxation as nonprofit organizations. Section 501(c)(3) is by far the most important of these, the one that covers the bulk of nonprofit organiza-tions, and the one with the organizations most commonly associated with the nonprofit sector.

2. IRS Form 990 data

The IRS Form 990 database is the main source of financial variables for public charities that filed Form 990 with the Internal Revenue Service (IRS). The 990 database includes 13,686 nonprofit organizations located in Florida in 2005.

The Form 990 database uses FIPS county codes to designate the geographical location of each organization, which allows breaking down the data into counties and regions. However, the Form 990 database uses the National Taxonomy of Exempt Entities (NTEE), a hierarchical classification system that categorizes organizations according to their stated orga-nizational purpose. This creates a problem in matching the Form 990 data with the QCEW, which uses the North Amer-ican Industrial Classification System (NAICS). Since NAICS allows comparisons of nonprofit entities to their for-profit counterparts within narrowly defined fields of activity, which NTEE cannot do, we mapped the NTEE codes to NAICS codes, using the conversion tables produced by the National Center for Charitable Statistics.

Another limitation of the Form 990 data is that revenues are reported by the transaction types (grants and donations vs. program service revenues) rather than by the sources of those revenues. Although the IRS Form 990 provides an opportu-nity for itemizing revenues by source, this is seldom done by the filers. As a result, funding received from government (in the form of grants or payments for services) are lumped together with those received from the households and the private sector.

Finally, the Form 990 database contains apparent data errors that sometimes produce out-of-range values (for example, small organizations reporting billions of dollars in employee compensation or revenues). To minimize the impact of these errors, we top-coded outliers to the values consistent with other financial data reported by a given organization (for example, out-of-range compensation of employees equals total revenues).

We obtained the following financial variables for tax-exempt organizations from the Form 990 database: total expenses, compensations of employees (calculated by adding compen-sation of top officers and that of other employees), contribu-tions (from government and households), program service revenues, total revenues, assets and liabilities at the begin-ning of the fiscal year, and assets and liabilities at the end of the fiscal year. For longitudinal comparisons, all financial variables were converted to constant 2000 dollars using the chain-type price index for personal consumption expendi-tures in the service sector, 1995-2006.

3. IRS Form 990-PF and IRS Form 1023

The data on foundations were obtained from files produced by the National Center for Charitable Statistics (NCCS), derived from the Internal Revenue Service (IRS) Exempt Organiza-tions Business Master File, and the IRS Return Transaction Files. The Business Master File contains mostly data from IRS Forms 1023 and 1024. The IRS Return Transaction Files contain data from Forms 990, Form 990-EZ, and Form 990-PF. IRS Return Transaction Files form the basis for the NCCS “Core Files.” For further details on NCCS methodology, refer to the National Center for Charitable Statistics Guide to Using NCCS Data available online at http://nccsdataweb.urban.org/kbfiles/468/NCCS-data-guide-2006c.pdf.

We collected the following variables for private foundations: number of organizations, total revenue, contributions/gifts/grants paid, operating and other expenses, total assets, and net assets. For longitudinal comparisons, financial variables were converted to constant 2000 dollars using chain-type price indexes for personal consumption expenditures in the service sector, available online from the White House Council of Economic Advisers at http://www.gpoaccess.gov/eop/2007/B7.xls.

Appendix A

2323

4. Current Population Survey — September Supplement

The data on volunteering were collected through a September Supplement to the Current Population Survey (CPS). The CPS is a monthly survey of about 60,000 house-holds conducted by the U.S. Census Bureau for the Bureau of Labor Statistics. It focuses on obtaining information on employment and unemployment among the nation’s civilian noninstitutional population age 16 and over. The purpose of this supplement to the CPS was to obtain information on the incidence of volunteering and the characteristics of volunteers in the United States. For further details on CPS methodology see Bureau of Labor Statistics, Volunteering in the United States, 2006 Technical Note, available online at http://www.bls.gov/news.release/volun.tn.htm.

We obtained the total number of persons who volunteered in the U.S., as well as the number of volunteer hours, which allowed us to estimate volunteering rates and the full-time equivalent (FTE) of volunteer input.13 We also used socio-demographic variables available in the CPS data as well as activity areas. However, the activity areas used in the September Supplement to describe types of volunteer work do not match classification systems used in the other data sources (NAICS or NTEE), which made it impossible to report volunteer input by specific industry.

13 Volunteering rate is calculated by the diving the number of volunteers by the total adult population. The number of FTE volunteers is calculated by dividing the total number of volunteer hours in the population by the average annual number of hours worked in a full-time job (1,758).

Appendix A

2424

APPENDIX BNORTHWEST REGION

Overview

• The Northwest Region encompasses Florida’s capital city, Tallahassee, and other key urban centers, including Pensacola, Ft. Walton Beach, and Panama City.

• Major industries include information technology, semi-conductors, and aviation/aerospace/defense.

• Northwest Florida also accounts for eight percent of the state’s nonprofit organizations. Major nonprofits based in the region include Holmes County Hospital Corpora-tion, Pensacola Christian College, Sacred Heart Health System, and The Ounce of Prevention Fund of Florida (see Tables B1.1-1.4).

A Snapshot of the Region’s Nonprofit Finances

• Northwest nonprofits generated over $2.7 billion in reve-nues (5.7 percent of the state’s total nonprofit revenues) and held over $3.8 billion in assets (5.0 percent of the state’s total nonprofit assets) in 2005 (see Table B1.5).

• These nonprofits expended roughly $2.6 billion (5.7 percent of the state’s total nonprofit expenditures) in 2005. This translates into $1,966 of nonprofit expenditures per capita, which falls 22 percent below the state average.

A Snapshot of the Region’s Nonprofit Employment

• With 24,444 nonprofit employees, this region accounted for 6.4 percent of Florida’s nonprofit employment in 2005. This proportion is just below the region’s share of the state’s total population (6.4 percent vs. 7.3 percent, respectively) (see Table B1.6).

• Nonprofit employment in the Northwest Region accounted for just 4.6 percent of the region’s total employment, which is slightly less than the state average of 4.9 percent.

• Between 2002 and 2005, nonprofit employment in the Northwest Region grew by 5.8 percent. This falls below the state average of 7.0 percent and the region’s 9.4 percent growth in for-profit employment.

Northwest Florida

Bay

WaltonLeon

Gulf

Liberty

JacksonHolmes

OkaloosaSanta Rosa

Wakulla

Calhoun Jefferson

Franklin

EscambiaGadsdenWashington

Appendix B

2525

Table B1.1. Largest arts and culture nonprofits in Northwest Florida, 2005*

Name County Field Revenue

Holmes County Hospital Corp. Holmes Amusement and Recreation $8,321,266

Rebuild Northwest Florida Inc. Escambia Amusement and Recreation $3,753,717

Pensacola Junior College Foundation Inc. Escambia Performing Arts and Culture $2,580,938

Florida Institute for Human and Machine Cognition Escambia Amusement and Recreation $1,916,743

Tallahassee Museum of History and Natural Science Inc. Leon Museums and Historical Sites $1,523,000

Table B1.2. Largest education nonprofits in Northwest Florida, 2005*


Pensacola Christian College Inc. Escambia Other Education $82,030,377

A Beka Academy Inc. Escambia Education Services $45,092,403

Tall Pines Center Inc. Okaloosa Other Education $931,156

Trinitas Christian School Inc. Escambia Other Education $883,304

The Florida Law Related Education Association Inc. Leon Higher Education $863,636

Table B1.3. Largest health nonprofits in Northwest Florida, 2005*


Sacred Heart Health System Inc. Escambia Hospitals $468,941,017

Tallahassee Memorial Healthcare Inc. Leon Hospitals $342,876,281

Baptist Hospital Inc. Escambia Hospitals $295,367,146

Lakeview Center Inc. Escambia Health Services $105,319,141

Covenant Hospice Inc. Escambia Nursing Care $65,284,785

Table B1.4. Largest social assistance nonprofits in Northwest Florida, 2005*


The Ounce of Prevention Fund of Florida Inc. Leon Social Assistance $36,178,903

Florida Network of Youth and Family Services Inc. Leon Social Assistance $28,245,498

West Florida Child Care & Education Services Inc. Escambia Social Assistance $18,382,959

Kids Incorporated of the Big Bend Leon Social Assistance $15,022,486

Early Education and Care Inc. Bay Social Assistance $13,704,222

* Based on classification code carried on IRS 990 files

Appendix B

2626

Table B1.5. Nonprofit finances in Northwest Florida vs. Florida and the nation, 2005

Number Expenditures Region of entities Revenues Expenditures per capita Assets

United States Total 313,790 1,181.3 billion 1,085.2 billion 3,660 2,083.5 billion

Florida Total 13,686 48.1 billion 44.5 billion 2,505 76.2 billion

Northwest Region Total 1,100 2.7 billion 2.6 billion 1,966 3.8 billion

Bay 110 86,818,385 80,615,573 500 88,862,529

Calhoun 2 1,227,163 1,278,889 96 881,122

Escambia 248 1,373,462,629 1,313,958,550 4,445 1,553,356,161

Franklin 19 9,800,741 10,434,097 1,026 17,328,385

Gadsden 10 7,000,129 6,667,209 144 3,880,892

Gulf 6 4,498,179 3,974,993 285 1,690,422

Holmes 4 16,983,969 15,200,067 796 9,639,262

Jackson 23 17,129,021 15,965,939 327 20,756,825

Jefferson 10 2,675,264 2,429,212 168 2,986,698

Leon 417 1,072,289,646 958,315,286 3,924 1,928,292,200

Liberty 2 10,152,009 10,219,701 1,323 1,967,436

Okaloosa 127 102,756,523 101,190,907 558 171,570,799

Santa Rosa 55 16,432,902 15,409,715 108 18,283,366

Wakulla 16 5,575,079 5,283,032 187 5,084,989

Walton 43 14,365,686 12,866,743 255 10,850,877

Washington 8 1,424,428 1,381,533 62 1,060,950

Table B1.6. Nonprofit employment in Northwest Florida vs. Florida and the nation, 2005

Nonprofit Nonprofit employment as Nonprofit employment as a a share of total employment Total share of total state nonprofit Area share of Region 501 (c)(3) employment employment employment population

United States Total 9,347,161 130,100,078 7.20% 100.00% 100.00%

Florida Total 379,958 7,729,370 4.90% 100.00% 6.0%/100.0%

Northwest Region Total 24,444 531,932 4.60% 6.40% 7.30%

Bay 1,193 70,767 1.70% 0.30% 12.40%

Calhoun [D] [D] [D] [D] 1.00%

Escambia 10,402 125,349 8.30% 2.70% 22.70%

Franklin 348 15,423 2.30% 0.10% 0.80%

Gadsden 94 3,383 2.80% 0.00% 3.60%

Gulf 163 3,991 4.10% 0.00% 1.10%

Holmes 126 3,478 3.60% 0.00% 1.50%

Jackson 281 14,597 1.90% 0.10% 3.80%

Jefferson 157 3,111 5.00% 0.00% 1.10%

Leon 8,010 146,217 5.50% 2.10% 18.80%

Liberty 32 2,221 1.40% 0.00% 0.60%

Okaloosa 1,600 82,883 1.90% 0.40% 13.90%

Santa Rosa 985 32,101 3.10% 0.30% 11.00%

Wakulla 66 5,115 1.30% 0.00% 2.20%

Walton 755 17,205 4.40% 0.20% 3.90%

Washington 232 6,091 3.80% 0.10% 17.10%

[D] Data unavailable because of federal restrictions on the disclosure of data that can identify individual employers. The total nonprofit employment in the counties with

such disclosure restrictions in the state of Florida is 561 or 0.1 percent of private employment in those areas.

Appendix B

2727

North Central Florida

Levy

Taylor

DixieAlachua

Madison Hamilton

ColumbiaSuwannee

LafayetteUnion

Gilchrist

Bradford

NORTH CENTRAL REGION

Overview

• The North Central region encompasses the cities of Gaines-ville and Ocala.

• The region is known for its concentration of high-tech companies, including those in biotechnology, pharmaceu-ticals, medical devices, and electronics, as well as for its health care industry.

• North Central Florida also accounts for three percent of the state’s nonprofit organizations. Major nonprofits based in the region include Hippodrome State Theatre, Univer-sity Athletic Association, Shands Teaching Hospital and Clinics, and Child Care Resources (see Tables B2.1-2.4).


• North Central nonprofits generated over $2.1 billion in revenues (4.3 percent of the state’s total nonprofit reve-nues) and held over $3.1 billion in assets (4.1 percent of the state’s total nonprofit assets) in 2005 (see Table B2.5).

• These organizations expended $1.7 billion (3.9 percent of the state’s total nonprofit expenditures) in 2005. This translates into $3,472 of expenditures per capita, which is 39 percent more than the state average.


• With 14,660 nonprofit employees, this region accounted for just 3.9 percent of Florida’s nonprofit employment in 2005. While relatively small, this proportion exceeds the region’s share of the state’s total population (3.9 percent vs. 2.8 percent, respectively) (see Table B2.6).

• Moreover, nonprofit employment in the North Central Region accounted for a significant 7.9 percent of the region’s total employment, which is well above the state average of 4.9 percent.

• Between 2002 and 2005, nonprofit employment in the North Central Region grew by 7.7 percent. This falls above the state average of 7.0 percent but slightly below the region’s 8.1 percent growth in for-profit employment.

Appendix B

2828


Table B2.1. Largest arts and culture nonprofits in North Central Florida, 2005*


Hippodrome State Theatre Inc. Alachua Performing Arts and Culture $2,352,361

Still Waters of Lake City Inc. Columbia Amusement and Recreation $801,496

Expressions Learning Arts Academy Inc. Alachua Arts, Culture, Recreation $499,897

Dance Alive Inc. Alachua Performing Arts and Culture $354,671

North Florida Botanical Society Inc. Alachua Museums and Historical Sites $285,837

Table B2.2. Largest education nonprofits in North Central Florida, 2005*


University Athletic Association Inc. Alachua Education Services $72,017,651

Einstein Montessori School Inc. Alachua Education Services $965,414

Lake City Christian Academy Inc. Columbia Other Education $886,305

Hoggetowne Middle School Inc. Alachua Education Services $737,261

Micanopy Area Cooperative School Alachua Other Education $735,652

Table B2.3. Largest health nonprofits in North Central Florida, 2005*


Shands Teaching Hospital and Clinics Inc. Alachua Hospitals $871,344,105

Shands at Lake Shore Inc. Alachua Health Services $52,153,132

Lifesouth Community Blood Centers Inc. Alachua Health Services $48,837,910

North Central Florida Hospice Inc. Alachua Nursing Care $39,148,108

Doctors Memorial Hospital Inc. Taylor Hospitals $24,231,005

Table B2.4. Largest social assistance nonprofits in North Central Florida, 2005*


Child Care Resources Inc. Alachua Social Assistance $20,271,513

Mid-Florida Area Agency on Aging Inc. Alachua Social Assistance $14,799,648

Gainesville Council on Aging Inc. Alachua Social Assistance $10,106,109

Alachua County Association for Retarded Citizens Inc. Alachua Social Assistance $7,897,953

Suwannee River Economic Council Inc. Suwannee Social Assistance $7,253,608

Appendix B

2929

Table B2.5. Nonprofit finances in North Central Florida vs. Florida and the nation, 2005




North Central Region Total 444 2.1 billion 1.7 billion 3,472 3.1 billion

Alachua 323 1,912,404,884 1,588,169,000 7,099 2,937,810,290

Bradford 7 3,360,976 3,353,459 120 3,330,909

Columbia 30 27,424,542 27,653,116 432 18,377,252

Dixie 2 205,937 65,758 4 321,466

Gilchrist 6 8,396,248 9,041,917 549 8,584,355

Hamilton 4 4,570,365 4,931,432 354 1,948,788

Lafayette 1 166,045 137,164 17 236,932

Levy 19 6,020,903 5,880,702 155 3,217,825

Madison 14 15,946,195 15,240,148 803 9,030,813

Suwannee 23 51,712,058 49,146,236 1,274 129,719,793

Taylor 9 27,745,249 27,273,232 1,390 11,281,021

Union 6 1,371,919 1,326,448 89 1,495,467

Table B2.6. Nonprofit employment in North Central Florida vs. Florida and the nation, 2005



Florida Total 379,958 7,729,370 4.90% 100.00% 6.0%/100.0%

North Central Region Total 14,660 184,788 7.90% 3.90% 2.80%

Alachua 11,923 121,960 9.80% 3.10% 1.30%

Bradford 311 6,739 4.60% 0.10% 0.20%

Columbia 890 21,103 4.20% 0.20% 0.40%

Dixie 23 2,611 0.90% 0.00% 0.10%

Gilchrist 190 2,920 6.50% 0.10% 0.10%

Hamilton 134 3,628 3.70% 0.00% 0.10%

Lafayette [D] [D] [D] [D] 0.00%

Levy 265 9,208 2.90% 0.10% 0.20%

Madison 531 5,111 10.40% 0.10% 0.10%

Suwannee 342 9,826 3.50% 0.10% 0.20%

Taylor [D] [D] [D] [D] 0.10%

Union 51 1,681 3.00% 0.00% 0.10%



Appendix B

3030

NORTHEAST REGION

Overview

• The Northeast Region encompasses Jacksonville, the state’s largest city, as well as the city of Palm Coast.

• It is known for its concentration of aftermarket manufac-turers and organizations that maintain, repair, and over-haul aircraft.

• Northeast Florida also accounts for seven percent of the state’s nonprofit organizations. Major nonprofits based in the region include Jacksonville Zoological Society, Jack-sonville University, Nemours Foundation, and Family Support Services of North Florida (See Tables B3.1-3.4).


• Northeast nonprofits generated over $3.8 billion in reve-nues (8.0 percent of the state’s total nonprofit revenues) and held nearly $5.8 billion in assets (7.6 percent of the state’s total nonprofit assets) in 2005 (See Table B3.5).

• These nonprofits expended nearly $4.0 billion (8.9 percent of the state’s total nonprofit expenditures) in 2005. This translates into $2,847 of expenditures per capita, which is roughly 14 percent more than the state average.


• With 36,101 nonprofit employees, this region accounted for 9.5 percent of Florida’s nonprofit employment in 2005, which is considerably higher than the region’s share of the state’s total population (9.5 percent vs. 7.9 percent, respec-tively) (see Table B3.6).

• Nonprofit employment in the Northeast Region accounted for 6.1 percent of the region’s total employment, ranking it well above the state average of 4.9 percent.

• However, between 2002 and 2005, nonprofit employ-ment in the Northeast Region grew by just 5.5 percent, the slowest rate among all regions of the state. This rate also falls below the state average of 7.0 percent and the region’s 7.2 percent growth in for-profit employment.

Northeast Florida

Clay

Duval

Putnam

Baker

Nassau

Flagler

St. Johns

Appendix B

3131


Table B3.1. Largest arts and culture nonprofits in Northeast Florida, 2005*


Jacksonville Zoological Society Inc. Duval Museums and Historical Sites $16,359,990

Jacksonville Symphony Association Duval Performing Arts and Culture $7,584,017

Deette Holden Cummer Museum Foundation Inc. Duval Museums and Historical Sites $7,196,687

Florida Community College at Jacksonville Foundation Inc. Duval Performing Arts and Culture $7,176,205

Cultural Council of Greater Jacksonville Inc. Duval Arts, Culture, Recreation $6,069,914

Table B3.2. Largest education nonprofits in Northeast Florida, 2005*


Jacksonville University Duval Higher Education $62,361,303

Discovery Montessori School Inc. Duval Other Education $962,032

St. Johns Academy Private School Inc. St. Johns Other Education $904,791

Logos Christian College & Graduate School Duval Higher Education $772,759

American Culinary Federation Foundation Inc. St. Johns Education Services $761,664

Table B3.3. Largest health nonprofits in Northeast Florida, 2005*


Nemours Foundation Duval Hospitals $587,885,607

Southern Baptist Hospital of Florida Inc. Duval Hospitals $540,348,487

Shands Jacksonville Medical Center Inc. Duval Hospitals $493,068,686

Mayo Clinic Jacksonville Duval Health Services $394,851,112

St. Lukes Hospital Association Duval Hospitals $315,961,322

Table B3.4. Largest Social Assistance Nonprofits in Northeast Florida, 2005*


Family Support Services of North Florida Inc. Duval Social Assistance $31,458,670

The Young Men’s Christian Association of Florida’s First Duval Social Assistance $28,291,538

Episcopal Children’s Services Inc. Duval Social Assistance $26,115,924

Pace Center for Girls Inc. Duval Social Assistance $21,469,892

First Coast Workforce Development Inc. Clay Social Assistance $18,190,070

Appendix B

3232

Table B3.5. Nonprofit finances in Northeast Florida vs. Florida and the nation, 2005




Northeast Region Total 995 3.8 billion 4.0 billion 2,847 5.8 billion

Baker 7 18,675,918 16,950,802 690 23,175,853

Clay 63 68,465,711 65,324,944 383 75,098,659

Duval 679 3,313,075,806 3,497,440,167 4,230 4,881,906,281

Flagler 31 93,256,526 73,353,784 965 196,319,652

Nassau 49 16,330,900 14,160,920 219 17,334,564

Putnam 37 33,680,210 29,501,372 402 27,827,881

St. Johns 129 290,497,505 280,995,083 1,743 573,865,455

Table B3.6. Nonprofit employment in Northeast Florida vs. Florida and the nation, 2005



Florida Total 379,958 7,729,370 4.90% 100.00% 6.0%/100.0%

Northeast Region Total 36,101 596,256 6.10% 9.50% 7.90%

Baker [D] [D] [D] [D] 0.10%

Clay 1,367 41,197 3.30% 0.40% 1.00%

Duval 29,336 448,279 6.50% 7.70% 4.70%

Flagler 642 18,554 3.50% 0.20% 0.40%

Nassau 510 17,772 2.90% 0.10% 0.40%

Putnam 434 19,030 2.30% 0.10% 0.40%

St Johns 3,812 51,424 7.40% 1.00% 0.90%



Appendix B

3333

East Central Florida

Marion

Lake

Osceola

Volusia

Orange

Brevard

Sumter Seminole

EAST CENTRAL REGION

Overview

• The East Central Region encompasses three major urban centers—Orlando, Daytona Beach, and Melbourne.

• Home to NASA’s Kennedy Space Center, Spaceport Tech-nology Center, and several space service companies, this region nurtures the space industry and a significant portion of the state’s high-tech companies.

• The region, however, also boosts a diverse set of industries including high-end customer support centers, corporate headquarters, and agri-centers.

• East Central Florida also accounts for sixteen percent of the state’s nonprofit organizations. Major nonprofits based in the region include Amateur Athletic Union of the United States, Embry-Riddle Aeronautical Univer-sity, Orlando Regional Healthcare System, and Children’s Home Society of Florida (See Tables B4.1-4.4).


• East Central nonprofits generated $7.7 billion in revenues (16.0 percent of the state’s total nonprofit revenues) and held nearly $10.4 billion in assets (13.6 percent of the state’s total nonprofit assets) in 2005 (See Table B4.5).

• These nonprofits expended over $7.2 billion (16.2 percent of the state’s total nonprofit expenditures) in 2005. This translates into $2,181 of expenditures per capita, which falls 13 percent below the state average.


• With 81,859 nonprofit employees, this region accounted for more than a fifth (21.5 percent) of Florida’s nonprofit employment in 2005, which is markedly higher than the region’s share of the state’s total population (21.5 percent vs. 18.7 percent, respectively) (See Table B4.6).

• Moreover, nonprofit employment in the East Central Region accounted for 5.7 percent of the region’s total employment, which is slightly above the state average of 4.9 percent.

• Between 2002 and 2005, nonprofit employment in the East Central Region grew by 8.8 percent. While this above the state average of 7.0 percent, it is well below the region’s 14.3 percent growth in for-profit employment.

Appendix B

3434


Table B4.1. Largest arts and culture nonprofits in East Central Florida, 2005*


Amateur Athletic Union of the United States Orange Amusement and Recreation $14,228,486

Teen Challenge of Florida Inc. Orange Amusement and Recreation $12,454,271

Lake Technical Center Inc. Lake Amusement and Recreation $9,273,186

Lively Arts Center Inc. Volusia Performing Arts and Culture $5,247,368

Orlando Science Center Inc. Orange Museums and Historical Sites $4,463,851

Table B4.2. Largest education nonprofits in East Central Florida, 2005*


Embry-Riddle Aeronautical University Inc. Volusia Higher Education $276,045,000

Rollins College Orange Higher Education $113,313,187

Florida Institute of Technology Inc. Brevard Higher Education $103,945,407

Bethune Cookman College Volusia Higher Education $62,179,935

Rio Grande Foundation of Excellence Inc. Orange Education Services $999,437

Table B4.3. Largest health nonprofits in East Central Florida, 2005*


Orlando Regional Healthcare System Inc. Orange Hospitals $1,162,500,518

Wuesthoff Memorial Hospital Inc. Brevard Hospitals $668,465,976

Holmes Regional Medical Center Brevard Hospitals $480,521,896

Munroe Regional Health System Inc. Marion Hospitals $256,966,765

Leesburg Regional Medical Center Inc. Lake Hospitals $210,958,209

Table B4.4. Largest social assistance nonprofits in East Central Florida, 2005*


Children’s Home Society Of Florida Orange Social Assistance $117,741,631

Community Coordinated Care For Children Inc Orange Social Assistance $80,708,038

Central Florida Young Men’s Christian Association Orange Social Assistance $49,832,865

Lakeside Alternatives Inc Orange Social Assistance $32,741,470

Central Florida Regional Workforce Development Board Inc Seminole Social Assistance $31,626,145

Appendix B

3535

Table B4.5. Nonprofit finances in East Central Florida vs. Florida and the nation, 2005




East Central Region Total 2,171 7.7 billion 7.2 billion 2,181 10.4 billion

Brevard 343 1,826,493,687 1,774,552,968 3,357 1,582,166,133

Lake 154 716,579,353 651,312,738 2,353 1,264,431,748

Marion 131 447,144,669 431,716,342 1,423 526,694,510

Orange 919 3,297,179,671 3,066,155,166 3,000 5,139,067,894

Osceola 61 98,453,901 81,610,063 353 142,547,808

Seminole 244 216,403,342 191,564,187 477 278,588,099

Sumter 14 3,864,755 3,073,237 48 3,748,802

Volusia 305 1,103,318,163 1,030,593,839 2,112 1,449,701,430

Table B4.6. Nonprofit employment in East Central Florida vs. Florida and the nation, 2005



Florida Total 379,958 7,729,370 4.90% 100.00% 6.0%/100.0%

East Central Region Total 81,859 1,447,697 5.70% 21.50% 18.70%

Brevard 14,036 203,490 6.90% 3.70% 3.00%

Lake 5,704 79,422 7.20% 1.50% 1.60%

Marion 2,203 97,758 2.30% 0.60% 1.70%

Orange 38,848 657,027 5.90% 10.20% 5.80%

Osceola 2,426 66,602 3.60% 0.60% 1.30%

Seminole 4,943 166,599 3.00% 1.30% 2.30%

Sumter 618 14,554 4.20% 0.20% 0.40%

Volusia 13,081 162,245 8.10% 3.40% 2.70%

Appendix B

36

TAMPA BAY REGION

Overview

• The Tampa Bay Region encompasses two of the state’s largest cities, Tampa and St. Petersburg.

• Major industries include life sciences, healthcare, home-land security, avionics, marine electronics, and financial services.

• The Tampa Bay Region also accounts for twenty-one percent of the state’s nonprofit organizations. Major nonprofits based in the region include Sun Coast Nursing Centers, University of Tampa, Florida Health Sciences Center, and Sarasota Family Young Men’s Christian Association (see Tables B5.1-5.4).


• Tampa Bay nonprofits generated $9.0 billion in revenues (18.8 percent of the state’s total nonprofit revenues) and held $21.7 billion in assets (28.5 percent of the state’s total nonprofit assets) in 2005 (see Table B5.5).

• These nonprofits expended over $8.4 billion (18.9 percent of the state’s total nonprofit expenditures) in 2005. This translates into $2,107 of expenditures per capita, which falls 16 percent below the state average.


• With 94,546 nonprofit employees, this region accounted for nearly a quarter (24.9 percent) of Florida’s nonprofit employment in 2005. This is slightly above the region’s share of the state’s total population (24.9 percent vs. 22.5 percent, respectively) (see Table B5.6).

• Nonprofit employment in the Tampa Bay Region accounted for 5.5 percent of the region’s total employment, which is slightly above the state average of 4.9 percent.

• Between 2002 and 2005, nonprofit employment growth was the most robust in the Tampa Bay Region, where it grew by 9.1 percent. This is well above the state average of 7.0 percent and the region’s 6.3 percent growth in for-profit employment.

Tampa Bay Florida

Polk

Pasco

Citrus

Hillsborough

Manatee

Sarasota

Hernando

Pinellas

36

Appendix B

3737


Table B5.1. Largest arts and culture nonprofits in Tampa Bay Florida, 2005*


Sun Coast Nursing Centers Inc. Pinellas Amusement and Recreation $164,284,672

Institute for Senior Living of Florida Inc. Pinellas Amusement and Recreation $34,818,956

Tampa Bay Performing Arts Center Hillsborough Performing Arts and Culture $31,403,377

Pact Inc. Pinellas Performing Arts and Culture $16,423,610

Lowry Park Zoological Society of Tampa Inc. Hillsborough Museums and Historical Sites $13,231,090

Table B5.2. Largest education nonprofits in Tampa Bay Florida, 2005*


University of Tampa Hillsborough Higher Education $106,048,714

Saint Leo University Inc. Pasco Higher Education $89,773,352

Eckerd College Pinellas Higher Education $70,565,254

Happy Workers Children Center Pinellas Other Education $950,790

Compass Charter Middle School Polk Education Services $904,172

Table B5.3. Largest health nonprofits in Tampa Bay Florida, 2005*


Florida Health Sciences Center Inc. Hillsborough Hospitals $673,822,563

Shriners Hospitals for Children Hillsborough Hospitals $643,656,504

Lakeland Regional Medical Center Inc. Polk Hospitals $465,026,611

University Community Hospital Inc. Hillsborough Hospitals $381,387,310

H. Lee Moffitt Cancer Center & Research Institute Hospital Hillsborough Hospitals $282,472,130

Table B5.4. Largest social assistance nonprofits in Tampa Bay Florida, 2005*


Sarasota Family Young Men’s Christian Association Inc. Sarasota Social Assistance $82,183,137

Eckerd Youth Alternatives Inc. Pinellas Social Assistance $82,128,794

Coordinated Child Care of Pinellas Inc. Pinellas Social Assistance $46,072,858

Youth and Family Alternatives Inc. Pasco Social Assistance $45,539,337

Goodwill Industries-Suncoast Inc. Pinellas Social Assistance $36,329,015

Appendix B

Table B5.5. Nonprofit finances in Tampa Bay Florida vs. Florida and the nation, 2005




Tampa Bay Region Total 2,855 9.0 billion 8.4 billion 2,107 21.7 billion

Citrus 74 179,639,233 180,624,539 1,347 196,343,694

Hernando 48 39,119,877 38,617,426 244 16,545,691

Hillsborough 815 3,742,985,131 3,369,802,101 2,978 13,995,802,392

Manatee 224 229,500,478 199,597,773 652 341,753,597

Pasco 151 405,774,219 379,246,064 882 380,971,405

Pinellas 791 2,381,343,139 2,249,333,267 2,427 3,748,192,792

Polk 318 1,092,863,739 1,065,447,327 1,966 1,734,270,644

Sarasota 434 960,566,131 932,946,499 2,555 1,290,379,981

Table B5.6. Nonprofit employment in Tampa Bay Florida vs. Florida and the nation, 2005



Florida Total 379,958 7,729,370 4.90% 100.00% 6.0%/100.0%

Tampa Bay Region Total 94,546 1,707,546 5.50% 24.90% 22.50%

Citrus 1,567 31,527 5.00% 0.40% 0.80%

Hernando 897 38,193 2.30% 0.20% 0.90%

Hillsborough 30,757 626,484 4.90% 8.10% 6.40%

Manatee 2,927 122,048 2.40% 0.80% 1.70%

Pasco 4,663 91,068 5.10% 1.20% 0.20%

Pinellas 30,543 438,852 7.00% 8.00% 5.20%

Polk 12,572 202,098 6.20% 3.30% 3.00%

Sarasota 10,620 157,276 6.80% 2.80% 2.10%

38

Appendix B

SOUTHWEST REGION

Overview

• The Southwest Region encompasses the cities of Ft. Myers and Naples, as well as the resort islands of Sanibel and Captiva.

• Major industries include retail, tourism, healthcare, and technology.

• Southwest Florida also accounts for five percent of the state’s nonprofit organizations. Major nonprofits based in the region include Philharmonic Center for the Arts, Ave Maria University, Naples Community Hospital, and Redlands Christian Migrant Association (see Tables B6.1-6.4).


• Southwest nonprofits generated close to $1.6 billion in reve-nues (3.3 percent of the state’s total nonprofit revenues) and held $2.4 billion in assets (3.2 percent of the state’s total nonprofit assets) in 2005 (see Table B6.5).

• These nonprofits expended $1.3 billion (2.8 percent of the state’s total nonprofit expenditures) in 2005. This trans-lates into $1,252 of expenditures per capita, which is about 50 percent below the state average.


• With 12,458 nonprofit employees, this region accounted for 3.3 percent of Florida’s nonprofit employment in 2005. This is noticeably below the region’s share of the state’s total population (3.3 percent vs. 5.7 percent, respectively) (see Table B6.6).

• Nonprofit employment in the Southwest Region also accounted for 3.3 percent of the region’s total employ-ment, which is below the state average of 4.9 percent.

• Between 2002 and 2005, the Southwest region was the only region in the state to experience nonprofit job loss (-.1 percent). In contrast, for-profit employment in this region experienced the most robust increase in the state during this same period with a 16 percent growth rate.

Southwest Florida

Charlotte

Lee

Collier

39

Appendix B

4040


Table B6.1. Largest arts and culture nonprofits in Southwest Florida, 2005*


Philharmonic Center for the Arts Inc. Collier Performing Arts and Culture $22,418,879

Florida Humanities Council Inc. Lee Arts, Culture, Recreation $1,784,405

Sports Camp Inc. Collier Amusement and Recreation $1,763,150

Naples Players Inc. Collier Performing Arts and Culture $1,693,830

Sports Camp Inc. Collier Amusement and Recreation $1,763,150

Table B6.2. Largest education nonprofits in Southwest Florida, 2005*


Ave Maria University Inc. Collier Higher Education $164,854,122

Providence Christian School Association Inc. Lee Other Education $961,963

Cedar Montessori School Inc. Collier Other Education $930,389

Early Years Education Foundation Inc. Collier Education Services $699,376

Montessori School of Fort Myers Inc. Lee Other Education $636,873

Table B6.3. Largest health nonprofits in Southwest Florida, 2005*


Naples Community Hospital Inc. Collier Hospitals $420,178,477

Hope of Southwest Florida Inc. Lee Nursing Care $61,496,192

St. Joseph Hospital of Port Charlotte Florida Inc. Charlotte Hospitals $49,910,804

Moorings Incorporated Collier Nursing Care $40,809,317

Cypress Cove at Healthpark Florida Inc. Lee Nursing Care $25,067,233

Table B6.4. Largest social assistance nonprofits in Southwest Florida, 2005*


Redlands Christian Migrant Association Inc. Collier Social Assistance $49,311,897

Child Care of Southwest Florida Inc. Lee Social Assistance $24,465,938

Habitat for Humanity of Collier County Inc. Collier Social Assistance $19,113,414

Area Agency on Aging for Southwest Florida Inc. Lee Social Assistance $17,572,129

Southwest Florida Workforce Development Board Inc. Lee Social Assistance $16,000,429

Appendix B

4141

Table B6.5. Nonprofit finances in Southwest Florida vs. Florida and the nation, 2005




Southwest Region Total 720 1.6 billion 1.3 billion 1,252 2.4 billion

Charlotte 97 93,416,063 101,721,696 659 85,893,117

Collier 251 987,976,429 692,420,623 2,249 1,487,364,112

Lee 372 511,619,588 465,997,144 1,272 828,589,187

Table B6.6. Nonprofit employment in Southwest Florida vs. Florida and the nation, 2005



Florida Total 379,958 7,729,370 4.90% 100.00% 6.0%/100.0%

Southwest Region Total 12,458 380,235 3.30% 3.30% 5.70%

Charlotte 742 39,689 1.90% 0.20% 0.90%

Collier 6,913 128,783 5.40% 1.80% 1.70%

Lee 4,802 211,763 2.30% 1.30% 3.10%

Appendix B

SOUTH CENTRAL REGION

Overview

• As a rural area with “small town atmosphere,” the South Central Region includes no urban centers.

• Key industries include manufacturing and product distribution.

• South Central Florida also accounts for one percent of the state’s nonprofit organizations. Major nonprofits based in the region include Center for Orangutan and Chimpanzee Conservation, Community Christian School of Labelle, Desoto Memorial Hospital, and Heartland Workforce Investment Board (see Tables B7.1-7.4).


• South Central nonprofits generated nearly $97.8 million in revenues (0.2 percent of the state’s total nonprofit reve-nues) and held 136.9 million in assets (0.2 percent of the state’s total nonprofit assets) in 2005 (see Table B7.5).

• These nonprofits expended $87.8 million (0.2 percent of the state’s total nonprofit expenditures) in 2005. This translates into $352 of expenditures per capita, which constitutes just one-seventh of the state average.


• With 3,177 nonprofit employees, this region accounted for just 0.8 percent of Florida’s nonprofit employment in 2005. This is marginally below the region’s share of the state’s population (0.8 percent vs. 1.4 percent, respec-tively) (see Table B7.6).

• Nonprofit employment in the South Central Region accounted for 4.6 percent of the region’s total employ-ment, which is slightly below the state average of 4.9 percent.

• Between 2002 and 2005, nonprofit employment in the South Central Region grew by 8.9 percent. This is well above the state average of 7.0 percent and slightly above the region’s 8.6 percent growth in for-profit employment.

South Central Florida

Hendry

Glades

Hardee

DeSotoHighlands

Okeechobee

42

Appendix B

43

Table B7.4. Largest social assistance nonprofits in South Central Florida, 2005*


Heartland Workforce Investment Board Highlands Social Assistance $4,553,887

Ridge Area Association for Retarded Citizens Highlands Social Assistance $3,323,079

Nu-Hope Elder Care Services Inc. Highlands Social Assistance $2,651,232

Florida Non-Profit Housing Inc. Highlands Social Assistance $2,121,455

Habitat for Humanity International Inc. Highlands Social Assistance $1,382,082


Table B7.1. Largest arts and culture nonprofits in South Central Florida, 2005*


Center for Orangutan and Chimpanzee Conservation Inc. Hardee Museums and Historical Sites $3,734,733

Highlands County Fair Association Inc. Highlands Amusement and Recreation $625,768

Firefighters Assistance Fund Inc. DeSoto Amusement and Recreation $538,028

Refuge Ranch Inc. Okeechobee Amusement and Recreation $457,450

Highlands Little Theater Inc. Highlands Performing Arts and Culture $331,694

Table B7.2. Largest education nonprofits in South Central Florida, 2005*


Community Christian School of Labelle Inc. Hendry Other Education $992,804

Heartland Christian School Inc. Highlands Other Education $809,396

Lake Placid Christian School Inc. Highlands Other Education $261,451

First Baptist Children’s Academy Inc. Hardee Other Education $232,563

Okeechobee Educational Foundation Inc. Okeechobee Education Services $226,213

Table B7.3. Largest health nonprofits in South Central Florida, 2005*


Desoto Memorial Hospital Inc. DeSoto Hospitals $31,957,435

Central Florida Health Care Inc. Highlands Health Services $9,680,649

Hendry-Glades Mental Health Clinic Hendry Health Services $1,896,215

Hospice of Okeechobee Incorporated Okeechobee Nursing Care $849,974

Mid-Florida Center for Mental Health and Substance Abuse Services Highlands Health Services $761,766

Appendix B

4444

Table B7.5. Nonprofit finances in South Central Florida vs. Florida and the nation, 2005




South Central Region Total 137 97,781,301 87,837,036 352 136,947,504

DeSoto 21 35,037,085 32,902,072 938 23,425,411

Glades 1 127,622 107,067 10 168,762

Hardee 15 8,668,344 5,573,646 197 8,111,342

Hendry 16 4,950,392 4,983,376 126 5,757,022

Highlands 64 42,758,730 38,766,832 405 93,258,418

Okeechobee 20 6,239,128 5,504,043 139 6,226,549

Table B7.6. Nonprofit employment in South Central Florida vs. Florida and the nation, 2005



Florida Total 379,958 7,729,370 4.90% 100.00% 6.0%/100.0%

South Central Region Total 3,177 69,552 4.60% 0.80% 1.40%

DeSoto 421 9,080 4.60% 0.10% 0.20%

Glades 46 56 82.70% 0.00% 0.10%

Hardee 156 7,937 2.00% 0.00% 0.20%

Hendry 393 12,905 3.00% 0.10% 0.20%

Highlands 1,775 28,900 6.10% 0.50% 0.50%

Okeechobee 386 10,674 3.60% 0.10% 0.20%

Appendix B

4545

SOUTHEAST REGION

Overview

• The Southeast Region encompasses two of the state’s largest cities, Miami and Ft. Lauderdale.

• With a large Hispanic population and several international airports and deep-water seaports, this region has attracted the regional headquarters of many Latin American compa-nies.

• The Southeast Region is considered to be one of the major telecom hubs in the world.

• Southeast Florida also accounts for twenty-nine percent of the state’s nonprofit organizations. Major nonprofits based in the region include Raymond F. Kravis Center for Performing Arts, University of Miami Payroll Office, North Broward Hospital District, and Family Central (See Tables B8.1-8.4).


• Southeast nonprofits generated nearly $13.9 billion in revenues (28.9 percent of the state’s total nonprofit reve-nues) and held $18.4 billion in assets (24.1 percent of the state’s total nonprofit assets) in 2005 (see Table B8.5).

• These nonprofits expended over $12.6 billion (28 percent of the state’s total nonprofit expenditures) in 2005. This trans-lates into $2,091 of expenditures per capita, which falls 17 percent below the state’s average.


• With 111,557 nonprofit employees, this region accounted for 29.4 percent of the state’s total nonprofit employment, ranking it first among all regions in terms of nonprofit employment in 2005. However, this proportion actually falls noticeably below the region’s share of the state’s total population (29.4 percent vs. 33.8 percent, respectively) (see Table B8.6).

• Moreover, nonprofit employment in the Southeast Region accounted for just 4.5 percent of the region’s total employ-ment, which is slightly below the state average of 4.9 percent.

• Between 2002 and 2005, nonprofit employment in the East Central Region grew by 6.8 percent. This is slightly below the state average of 7.0 percent, and well below the region’s 9.3 percent growth in for-profit employment.

Southeast Florida

Palm Beach

Miami-Dade

Broward

Martin

Monroe

St. Lucie

Indian River

Monroe

Appendix B

4646


Table B8.1. Largest arts and culture nonprofits in Southeast Florida, 2005*


Raymond F. Kravis Center for the Performing Arts Inc. Palm Beach Performing Arts and Culture $22,219,768

Lee Charter Foundation Inc. St Lucie Amusement and Recreation $18,890,771

New World Symphony Inc. Miami-Dade Performing Arts and Culture $17,307,218

Scripps Florida Funding Corporation Palm Beach Amusement and Recreation $13,809,251

Zoological Society of Florida Miami-Dade Museums and Historical Sites $11,738,277

Table B8.2. Largest education nonprofits in Southeast Florida, 2005*


University of Miami Payroll Office Miami-Dade Higher Education $1,616,821,737

Nova Southeastern University Broward Higher Education $421,452,595

Barry University Miami-Dade Higher Education $112,577,989

Lynn University Inc. Palm Beach Higher Education $77,331,190

Palm Beach Atlantic University Inc. Palm Beach Higher Education $62,387,721

Table B8.3. Largest health nonprofits in Southeast Florida, 2005*


North Broward Hospital District Broward Hospitals $1,138,829,168

Baptist Hospital of Miami Inc. Miami-Dade Hospitals $722,211,961

Baptist Health Systems of South Florida Inc. Miami-Dade Hospitals $582,125,032

South Miami Hospital Inc. Miami-Dade Hospitals $531,802,521

Variety Children’s Hospital Miami-Dade Hospitals $321,006,002

Table B8.4. Largest social assistance nonprofits in Southeast Florida, 2005*


Family Central Inc. Broward Social Assistance $105,778,685

Goodwill Industries of South Florida Inc. Miami-Dade Social Assistance $65,266,200

Childnet Inc. Broward Social Assistance $62,945,378

Broward County Schools Readiness Coalition Inc. Broward Social Assistance $53,581,628

Sunrise Community Inc. Miami-Dade Social Assistance $39,837,528

Appendix B

4747

Table B8.5. Nonprofit finances in Southeast Florida vs. Florida and the nation, 2005




Southeast Region Total 4,019 13.9 billion 12.6 billion 2,091 18.4 billion

Broward 984 3,688,439,413 3,472,752,494 1,949 3,362,479,463

Indian River 124 253,172,341 238,061,231 1,869 405,535,613

Martin 132 401,065,932 357,251,833 2,565 438,423,332

Miami-Dade 1,502 6,864,962,447 6,009,036,622 2,527 8,925,238,527

Monroe 148 131,572,325 122,484,281 1,609 169,205,313

Palm Beach 1,035 2,394,022,659 2,228,756,933 1,762 4,914,534,148

St. Lucie 94 157,274,781 136,004,238 567 144,289,733

Table B8.6. Nonprofit employment in Southeast Florida vs. Florida and the nation, 2005



Florida Total 379,958 7,729,370 4.90% 100.00% 6.0%/100.0%

Southeast Region Total 111,557 2,480,917 4.50% 29.40% 33.80%

Broward 20,951 732,334 2.90% 5.50% 10.00%

Indian River 3,002 47,512 6.30% 0.80% 0.70%

Martin 3,611 58,309 6.20% 1.00% 0.80%

Miami-Dade 58,466 994,321 5.90% 15.40% 13.40%

Monroe 1,085 36,140 3.00% 0.30% 0.40%

Palm Beach 23,235 545,998 4.30% 6.10% 7.10%

St. Lucie 1,207 66,303 1.80% 0.30% 1.40%

Appendix B

4848

APPENDIX C: DISTRIBUTION OF NONPROFIT FINANCES IN FLORIDA, BY INDUSTRY, 2005

NAICS Number of

codes* Industry Type of Organizations entities Revenues Expenses Assets Liabilities Net Assets

71 Arts, Culture, Performing arts, spectator 2,705 1,389,624,739 1,303,515,669 2,835,480,789 730,180,628 2,105,300,161

Humanities, sports, museums, historical

and sites, amusement and

Recreation recreation facilities, and

similar institutions

6112, Higher Junior colleges, colleges, 87 3,867,650,784 3,367,514,049 6,328,243,686 2,537,927,353 3,790,316,333

6113 Education universities, professional

schools, and technical and

trade schools

Other Elementary and 978 1,798,623,400 1,679,337,675 2,544,311,443 1,090,540,872 1,453,770,571

Education secondary schools

8132 Grantmaking, Grantmaking foundations, 1,864 3,137,331,426 2,309,002,744 12,161,995,067 2,632,587,690 9,529,407,377

and Giving charitable trusts, fundraising

Services** for social welfare activities

8133 Social Establishments engaged in 725 1,836,740,763 1,811,635,172 751,132,623 146,701,309 604,431,314

Advocacy promoting a particular cause

Organizations or working for the realization

of a special social or political

goal - i.e., community action

advocacy organizations,

human rights advocacy

organizations, wildlife

preservation organizations

8134 Civic and Alumni associations, 1,361 566,571,087 491,985,946 953,078,700 238,976,616 714,102,084

Social automobile clubs, booster

Organizations clubs, ethnic associations,

fraternal lodges, granges,

parent-teacher associations,

scouting organizations, social

clubs, and veteran’s

membership organizations

622 Hospitals General medical and surgical 176 22,039,690,842 20,843,372,827 36,833,180,569 15,546,621,043 21,286,559,526

hospitals, psychiatric and

substance abuse hospitals,

specialty hospitals

Table continued on the next page

Appendix C

4949

Distribution of nonprofit finances in Florida, by industry, 2005

NAICS Number of

codes* Industry Type of Organizations entities Revenues Expenses Assets Liabilities Net Assets

623 Nursing Nursing care facilities; 476 2,503,217,638 2,442,582,017 4,321,282,135 3,412,406,439 908,875,696

Homes residential mental retardation,

mental health, and substance

abuse facilities; and elderly

community care facilities

6216 Home Home nursing services, 25 330,316,111 331,176,584 93,067,869 43,011,335 50,056,534

Health personal care services,

physical therapy, medical

social services, medications,

counseling, 24-hour home

care, occupation and

vocational therapy, dietary

and nutritional services,

hospice care services

Other Ambulatory health care, office 695 3,461,757,281 3,312,216,941 2,686,274,320 945,281,942 1,740,992,378

Health health care services,

outpatient care, medical and

diagnostic laboratories, and

miscellaneous health

care services

624 Youth Individual and family services, 2,439 4,765,161,249 4,584,960,406 4,600,551,549 2,270,359,920 2,330,191,629

Development, youth services, elderly and

Human disabled services, community

Services and food services, community

Food & housing services, emergency

Shelter and relief services, vocational

rehabilitation services, and

child day care services

541 Science and Legal services; accounting 389 560,695,569 534,340,334 638,265,636 182,030,758 456,234,878

Technology and tax services; architectural

and engineering services;

specialized design services;

computer services;

management, scientific and

technical consulting services;

and research and

development services

All other Not Credit intermediation, visitors 1,766 1,811,306,648 1,503,913,991 1,443,260,440 345,008,117 1,098,252,323

Elsewhere bureaus, waste management

Classified and remediation services,

and others

State Total 13,686 48,068,687,537 44,515,554,355 76,190,124,826 30,121,634,022 46,068,490,804

* NAICS codes are based on the North American Industry Classification System (U.S. Office of Management and Budget, 2002)

** As private foundations are not required to file a Form 990, the data presented in this category likely exclude the 4,128 private foundations in the state. For more informa-

tion about these organizations, see Chapter 4.

Appendix C

5050

APPENDIX D: DISTRIBUTION OF NONPROFIT EMPLOYMENT IN FLORIDA, BY INDUSTRY, 2005

Nonprofit

employment as

Nonprofit a share of total

NAICS employment nonprofit

codes* Industry Type of Organizations 501 (c)(3) employment

71 Arts, Culture, Performing arts, spectator sports, museums, historical sites, 8,982 2.40%

Humanities, and amusement and recreation facilities, and similar institutions

Recreation

6112, Higher Education Junior colleges, colleges, universities, professional schools, and 25,223 6.60%

6113 technical and trade schools

Other Education Elementary and secondary schools 17,626 4.60%

8132 Grantmaking and Grantmaking foundations, charitable trusts, fundraising for social 4,431 1.20%

Giving Services welfare activities

8133 Social Advocacy Establishments engaged in promoting a particular cause or 5,788 1.50%

Organizations working for the realization of a special social or political goal -

i.e., community action advocacy organizations, human rights

advocacy organizations, wildlife preservation organizations

8134 Civic and Social Alumni associations, automobile clubs, booster clubs, ethnic 12,644 3.30%

Organizations associations, fraternal lodges, granges, parent-teacher

associations, scouting organizations, social clubs, and veteran’s

membership organizations

622 Hospitals General medical and surgical hospitals, psychiatric and 152,248 40.10%

substance abuse hospitals, specialty hospitals

623 Nursing Homes Nursing care facilities; residential mental retardation, mental health, 42,722 11.20%

and substance abuse facilities; and elderly community care facilities

6216 Home Health Home nursing services, personal care services, physical therapy, 11,066 2.90%

medical social services, medications, counseling, 24-hour home

care, occupation and vocational therapy, dietary and nutritional

services, hospice care services

Other Health Ambulatory health care, office health care services, outpatient 28,412 7.50%

care, medical and diagnostic laboratories, and miscellaneous

health care services

Table continued on the next page


Appendix D

5151

Distribution of Nonprofit Employment in Florida, by Industry, 2005

Nonprofit

employment as

Nonprofit a share of total

NAICS employment nonprofit

codes* Industry Type of Organizations 501 (c)(3) employment

624 Youth Individual and family services, youth services, elderly and 44,616 11.70%

Development, disabled services, community food services, community housing

Human services, emergency and relief services, vocational rehabilitation

Services and services, and child care services

Food & Shelter

541 Science and Legal services; accounting and tax services; architectural and 5,536 1.50%

Technology engineering services; specialized design services; computer

services; management, scientific and technical consulting

services; and research and development services

All Not Elsewhere Credit intermediation, visitors bureaus, waste management and 20,664 5.40%

other Classified remediation services, and others

State Total 379,958 100.00%


Appendix D

florida's nonprofit sector: an economic force

Documents