U.S. Nonprofit CEO-to-Worker Pay Ratio:
2024 Benchmarks
The median U.S. nonprofit CEO earns 3.8x the average worker at their organization — far below the corporate ratio of 285:1. Based on 12,126 organizations filing IRS Form 990 for tax year 2024, here is how pay ratios vary by budget size, sector, and state.
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Median Pay Ratio
3.8:1
U.S. Organizations
12,126
Median CEO Comp
$185,894
Median Avg Worker Pay
$49,563
Pay ratios are calculated by dividing CEO total compensation (Part VII) by average worker pay (total salaries and wages from Part IX divided by employee count from Part V). Organizations with fewer than 5 employees are excluded. Ratios capped at 200:1 to remove outliers.
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CEO-to-Worker Pay Ratio by Budget Size
Pay ratios increase sharply with organization size. At the largest nonprofits ($50M+ revenue), the median CEO earns 8.6x the average worker — more than triple the ratio at organizations under $1M.
| Budget Tier | Orgs | Median Ratio | 25th Pctl | 75th Pctl | Median CEO Comp | Median Avg Worker Pay |
|---|---|---|---|---|---|---|
| Under $1M | 1,182 | 2.5:1 | 1.7:1 | 3.8:1 | $72,850 | $29,464 |
| $1M–$5M | 4,144 | 2.8:1 | 2.0:1 | 4.3:1 | $353,586 | $126,140 |
| $5M–$10M | 2,076 | 3.6:1 | 2.6:1 | 5.7:1 | $82,106 | $22,896 |
| $10M–$25M | 2,161 | 4.5:1 | 3.2:1 | 7.2:1 | $256,520 | $56,991 |
| $25M–$50M | 1,142 | 5.5:1 | 3.8:1 | 9.2:1 | $306,140 | $55,382 |
| $50M+ | 1,421 | 8.6:1 | 5.2:1 | 17.3:1 | $323,918 | $37,696 |
Source: IRS Form 990 electronically filed returns, Tax year 2024 IRS Form 990 filings. Organizations with 5+ employees reporting CEO compensation.. 6 categories shown.
Get more data →CEO-to-Worker Pay Ratio by Sector
Employment-focused nonprofits have the highest pay ratios (6.5:1), driven by large workforces of lower-wage employees. International organizations have the lowest ratios (2.3:1), reflecting higher average staff salaries.
| Sector | Orgs | Median Ratio | 25th Pctl | 75th Pctl | Median CEO Comp | Median Avg Worker Pay |
|---|---|---|---|---|---|---|
| Employment | 240 | 6.5:1 | 3.5:1 | 13.8:1 | $79,113 | $12,095 |
| Youth Development | 312 | 5.2:1 | 2.8:1 | 8.5:1 | $132,423 | $25,368 |
| Recreation & Sports | 175 | 5.0:1 | 3.0:1 | 9.8:1 | $251,039 | $49,853 |
| Healthcare | 1,529 | 4.9:1 | 3.1:1 | 10.5:1 | $243,612 | $49,846 |
| Animal-Related | 169 | 4.7:1 | 3.3:1 | 8.2:1 | $300,249 | $64,569 |
| Human Services | 1,734 | 4.6:1 | 2.8:1 | 9.0:1 | $145,450 | $31,907 |
| Housing & Shelter | 408 | 4.2:1 | 2.6:1 | 8.8:1 | $201,067 | $47,974 |
| Arts & Culture | 429 | 4.1:1 | 2.4:1 | 7.0:1 | $415,602 | $101,995 |
| Mental Health | 320 | 3.8:1 | 2.5:1 | 5.6:1 | $182,637 | $48,265 |
| Diseases & Medical | 201 | 3.4:1 | 2.4:1 | 5.3:1 | $317,341 | $92,820 |
| Food & Agriculture | 119 | 3.3:1 | 2.2:1 | 4.5:1 | $137,533 | $42,231 |
| Public & Societal Benefit | 169 | 3.2:1 | 2.2:1 | 5.3:1 | $269,549 | $84,143 |
| Medical Research | 81 | 3.2:1 | 2.4:1 | 4.4:1 | $278,771 | $87,194 |
| Education | 627 | 3.0:1 | 2.0:1 | 4.5:1 | $161,033 | $53,644 |
| Community Improvement | 650 | 2.8:1 | 2.0:1 | 4.3:1 | $353,586 | $126,140 |
| Environment | 223 | 2.8:1 | 2.0:1 | 4.3:1 | $184,453 | $64,861 |
| Philanthropy & Voluntarism | 422 | 2.7:1 | 2.1:1 | 4.0:1 | $268,077 | $97,942 |
| Crime & Legal | 136 | 2.5:1 | 1.9:1 | 3.6:1 | $103,025 | $41,522 |
| Religion | 202 | 2.4:1 | 1.8:1 | 4.2:1 | $171,090 | $70,028 |
| International | 236 | 2.3:1 | 1.6:1 | 3.4:1 | $228,526 | $100,932 |
Source: IRS Form 990 electronically filed returns, Tax year 2024 IRS Form 990 filings. Sectors with 30+ organizations reporting.. 20 categories shown.
Get more data →Highest CEO-to-Worker Pay Ratios by State
New York leads with a median ratio of 5.0:1, driven by high CEO compensation in New York City. Midwestern and Northeastern states dominate the top of the list.
| State | Orgs | Median Ratio | Median CEO Comp | Median Avg Worker Pay |
|---|---|---|---|---|
| New York | 1,045 | 5.0:1 | $650,033 | $130,288 |
| Wisconsin | 268 | 4.9:1 | $169,805 | $34,455 |
| Nebraska | 91 | 4.8:1 | $131,598 | $27,346 |
| Maine | 72 | 4.5:1 | $170,683 | $37,534 |
| Rhode Island | 53 | 4.4:1 | $223,152 | $51,088 |
| Ohio | 512 | 4.4:1 | $421,706 | $96,354 |
| Michigan | 344 | 4.3:1 | $121,154 | $27,963 |
| Minnesota | 287 | 4.3:1 | $377,559 | $88,388 |
| Kansas | 144 | 4.2:1 | $115,025 | $27,679 |
| Indiana | 324 | 4.1:1 | $245,011 | $60,169 |
Source: IRS Form 990 electronically filed returns, Tax year 2024. States with 50+ organizations reporting.. 10 categories shown.
Get more data →Lowest CEO-to-Worker Pay Ratios by State
States with lower pay ratios tend to have either high average worker pay (DC, Utah) or lower CEO compensation (South Dakota). D.C. has the lowest ratio among major metros at 3.1:1, reflecting its high-salary workforce.
| State | Orgs | Median Ratio | Median CEO Comp | Median Avg Worker Pay |
|---|---|---|---|---|
| South Dakota | 55 | 2.5:1 | $123,102 | $48,767 |
| Utah | 70 | 2.9:1 | $280,962 | $95,748 |
| Connecticut | 116 | 3.1:1 | $183,387 | $58,775 |
| District of Columbia | 525 | 3.1:1 | $451,891 | $143,530 |
| Arizona | 197 | 3.2:1 | $410,174 | $129,371 |
| Colorado | 336 | 3.2:1 | $244,185 | $75,466 |
| New Mexico | 54 | 3.2:1 | $246,126 | $75,988 |
| California | 1,384 | 3.3:1 | $90,000 | $27,118 |
| Maryland | 213 | 3.4:1 | $130,320 | $38,428 |
| Virginia | 461 | 3.4:1 | $290,864 | $86,080 |
Source: IRS Form 990 electronically filed returns, Tax year 2024. States with 50+ organizations reporting.. 10 categories shown.
Get more data →Nonprofits vs. Corporate America: A Different Story
The corporate CEO-to-worker pay ratio in the U.S. is 285:1, according to the AFL-CIO's annual Executive Paywatch report. But what about the nonprofit sector? Until now, nobody has published a comprehensive, data-backed answer.
3.8:1
Median Nonprofit CEO-to-Worker Pay Ratio
The typical nonprofit CEO earns less than 4 times the average worker at their organization — roughly 75 times smaller than the corporate equivalent.
This analysis covers 12,126 U.S. nonprofits that filed Form 990 for tax year 2024, reported CEO compensation, had at least 5 employees, and disclosed total salaries and wages. The ratio divides CEO total compensation by the average worker pay (total salaries and wages divided by employee count).
Bigger Budgets, Bigger Gaps
Pay ratios scale predictably with organization size. At nonprofits with revenue under $1M, the median CEO earns just 2.5x the average worker. At organizations above $50M, that ratio jumps to 8.6:1 — and the 75th percentile reaches 17.3:1.
The $50M+ Threshold
Organizations crossing $50M in revenue see the sharpest jump in pay ratios. The median ratio nearly doubles from 5.5:1 ($25M–$50M) to 8.6:1 ($50M+), as CEO compensation grows faster than average worker pay at these larger institutions.
This pattern makes intuitive sense: larger organizations have more complex operations, bigger boards, and more competition for executive talent. But even at the largest nonprofits, the ratios remain far below corporate equivalents.
Which Sectors Have the Widest Pay Gaps?
Employment-focused nonprofits (workforce development, job training) have the highest median ratio at 6.5:1. This is driven by their workforce model: large numbers of lower-wage employees providing direct services, while CEO compensation reflects the organization's overall budget and complexity.
Highest Ratios
Employment (6.5:1), Youth Development (5.2:1), Recreation & Sports (5.0:1), Healthcare (4.9:1) — sectors with large, lower-paid frontline workforces.
Lowest Ratios
International (2.3:1), Religion (2.4:1), Crime & Legal (2.5:1), Philanthropy (2.7:1) — sectors where staff tend to be higher-paid professionals.
The pattern is clear: sectors with large numbers of direct-service, frontline workers show higher ratios not because CEOs are overpaid, but because the average worker pay is pulled down by the nature of the work. International nonprofits, where staff are often experienced professionals, show the smallest gaps.
Geographic Variation
New York leads all states with a median ratio of 5.0:1, driven by high CEO compensation in New York City's large nonprofit ecosystem. Midwestern states like Wisconsin (4.9:1) and Nebraska (4.8:1) also rank high, often because lower average worker pay inflates the ratio.
At the other end, Washington D.C. has one of the lowest ratios (3.1:1) despite having the highest median CEO compensation ($451,891) in the dataset — because average worker pay is also very high ($143,530) at D.C.-based nonprofits. Similarly, Utah (2.9:1) and Colorado (3.2:1) keep ratios low through relatively high worker pay.
Cost of Living Matters
Pay ratios are influenced by local labor markets. States with high costs of living tend to pay both CEOs and workers more, often resulting in lower ratios. States with lower costs of living may show higher ratios when CEO pay reflects national benchmarks while worker pay reflects local markets.
How to Use This Data
Practical Applications
Board Compensation Reviews
Use sector and budget-tier ratios as benchmarks when evaluating CEO compensation relative to your staff pay levels.
Grant Applications
Demonstrate pay equity to funders who increasingly ask about compensation practices and organizational values.
IRS Reasonable Compensation
While the IRS doesn't mandate a specific ratio, this data provides context for the comparability analysis required under the rebuttable presumption of reasonableness.
Organizational Transparency
Include pay ratio data in annual reports to stakeholders as evidence of equitable compensation practices.
How This Data Is Calculated
Transparency in methodology builds trust.
Sample Size
12,126 organizations
Data Source
IRS Form 990 electronically filed returns
Period
Tax year 2024
Includes organizations reporting CEO compensation (Part VII, normalized title 'Chief Executive Officer'), with at least 5 employees, positive total salaries and wages, and no data quality flags. One CEO record per organization (highest compensated where multiple exist). Ratios capped at 0.5–200 to exclude outliers from data entry errors.
CEO Compensation
Total compensation from Form 990 Part VII Section A, which includes reportable compensation from the organization, reportable compensation from related organizations, and other compensation (deferred comp, nontaxable benefits, etc.).
Average Worker Pay
Total salaries and wages from Part IX (functional expenses) divided by total employee count from Part V. This produces an organization-wide average that includes all paid staff — executives, program staff, and support roles.
One CEO Per Organization
Where multiple individuals share the CEO title (co-CEOs, transitions), we use the highest-compensated individual to ensure a consistent, comparable measure across organizations.
Minimum Employee Threshold
Organizations with fewer than 5 employees are excluded because the average worker pay calculation becomes unreliable at very small staff sizes, where the CEO's own salary heavily skews the average.
Outlier Filtering
Ratios below 0.5:1 or above 200:1 are excluded as likely data entry errors or unusual organizational structures (e.g., volunteer CEOs at large staffed organizations).
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