U.S. Nonprofit CEO Salary:
2024 Benchmarks
The median U.S. nonprofit CEO earns $207,708 per year based on 18,185 organizations filing IRS Form 990 for tax year 2024. Compensation varies dramatically by budget size, geography, and sector. Here is what the data shows.
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Median CEO Salary
$207,708
25th Percentile
$115,679
75th Percentile
$370,352
Data Points
18,185
Tax year 2024 data includes 519,095 filings. This is the most recent tax year available but is still accumulating as organizations file. Tax year 2023 (674,919 filings) and 2022 (690,398 filings) are more complete. CEO salary benchmarks below are based on 18,185 organizations from 2024 filings. We continuously update our datasets as new filings become available from the IRS.
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CEO Salary by Organization Budget Size
Budget size is the single largest factor in nonprofit CEO compensation. CEOs at organizations with budgets over $25M earn more than five times those at sub-$1M organizations. Based on 18,185 CEO compensation records from tax year 2024 Form 990 filings.
| Budget Size | Median Salary | 25th Pctl | 75th Pctl | # Orgs |
|---|---|---|---|---|
| Under $1M | $92,486 | $40,340 | $185,000 | 5,364 |
| $1M - $5M | $177,107 | $124,572 | $268,280 | 5,532 |
| $5M - $10M | $248,118 | $177,547 | $363,020 | 2,337 |
| $10M - $25M | $296,252 | $212,133 | $444,411 | 2,257 |
| $25M+ | $507,948 | $340,984 | $892,436 | 2,695 |
| Total | 18,185 |
Source: IRS Form 990 electronically filed returns, Tax year 2024. All 18,185 CEO records included.. 5 categories shown.
Get more data →CEO Salary by State (Top 10)
Geography plays a significant role in CEO compensation. Washington D.C. leads due to the concentration of large national nonprofits and advocacy organizations. Based on states with 100+ CEO records in tax year 2024.
| State | Median Salary | 25th Pctl | 75th Pctl | # Orgs |
|---|---|---|---|---|
| Washington D.C. | $358,590 | $231,164 | $616,810 | 720 |
| New York | $328,850 | $183,830 | $656,013 | 1,634 |
| Virginia | $302,197 | $153,560 | $512,780 | 655 |
| Massachusetts | $251,208 | $169,760 | $394,167 | 490 |
| Illinois | $251,079 | $137,153 | $422,211 | 679 |
| Minnesota | $248,549 | $140,404 | $395,009 | 413 |
| Maryland | $229,364 | $122,890 | $479,159 | 353 |
| Washington | $223,802 | $136,608 | $366,860 | 439 |
| New Jersey | $218,668 | $131,106 | $352,581 | 361 |
| Michigan | $217,414 | $136,632 | $359,494 | 458 |
| Total | 6,202 |
Source: IRS Form 990 electronically filed returns, Tax year 2024. States with 100+ CEO records shown.. 10 categories shown.
Get more data →CEO Salary by Sector (Top 10)
Mutual benefit organizations and healthcare nonprofits pay the highest CEO salaries, reflecting the complexity, regulatory burden, and scale of these organizations. Based on NTEE classification (via BMF) of 2024 Form 990 filings. Top 10 sectors by median salary shown.
| Sector (NTEE) | Median Salary | 25th Pctl | 75th Pctl | # Orgs |
|---|---|---|---|---|
| Mutual Benefit | $420,535 | $209,448 | $594,655 | 69 |
| Healthcare | $338,072 | $193,815 | $806,669 | 2,048 |
| Social Science | $312,000 | $182,695 | $459,724 | 40 |
| Medical Research | $311,161 | $157,986 | $502,968 | 126 |
| Science & Technology | $300,346 | $174,608 | $477,334 | 128 |
| Housing & Shelter | $252,936 | $156,278 | $419,247 | 911 |
| Public & Societal Benefit | $233,076 | $136,104 | $405,929 | 244 |
| Community Improvement | $225,000 | $139,276 | $388,743 | 1,109 |
| Employment | $222,042 | $131,098 | $348,058 | 290 |
| Diseases & Medical | $216,716 | $129,292 | $373,946 | 276 |
| Total | 5,241 |
Source: IRS Form 990 electronically filed returns, Tax year 2024. 10 categories shown.
Get more data →What Factors Affect Nonprofit CEO Salary?
Four key drivers explain most of the variation in nonprofit executive compensation.
Nonprofit CEO compensation is driven by a combination of organizational and market factors. Understanding these factors is essential for board members setting pay, job seekers evaluating offers, and researchers studying the sector. The 2024 data from 18,185 organizations shows clear patterns.
Budget Size
The single largest predictor. CEOs at organizations with $25M+ budgets earn a median of $507,948, more than five times the $92,486 median at sub-$1M organizations. Budget size alone explains the majority of the variation in nonprofit CEO pay.
Geography
CEOs in Washington D.C. earn a median of $358,590, nearly double the national median. New York follows at $328,850. This reflects both cost of living and the concentration of large national organizations in these areas.
Sector & Complexity
Healthcare CEOs earn a sector median of $338,072, driven by clinical operations, regulatory burden, and financial risk. Mutual benefit organizations lead at $420,535 due to the scale and complexity of member-serving entities.
Tenure & Structure
Longer-tenured CEOs earn more. Organizations with formal compensation committees, multiple locations, or affiliate networks also tend to pay higher. Deferred comp and perks can add 10-25% beyond base salary.
The Budget Size Effect
Moving from a sub-$1M organization to a $25M+ organization increases median CEO compensation more than fivefold, from $92,486 to $507,948. Budget size is the single most important factor in setting nonprofit executive pay.
Understanding the Salary Range
The spread between the 25th and 75th percentile reveals significant variation within every category.
The overall median of $207,708 tells only part of the story. The 25th percentile is $115,679, meaning one in four nonprofit CEOs earns less than that. The 75th percentile is $370,352. This wide range reflects the enormous diversity in the nonprofit sector, from small community organizations to large healthcare systems.
Within the $25M+ budget category, the range is even wider. The 25th percentile is $340,984 while the 75th percentile reaches $892,436. This reflects the difference between a $30M social service agency and a $500M hospital system, both of which fall in the same budget tier.
Interquartile Range
The $255K gap between the 25th percentile ($115,679) and 75th percentile ($370,352) shows how much CEO pay varies even within the nonprofit sector.
Mean vs. Median
The mean CEO salary is $408,993, nearly double the median of $207,708. A small number of highly compensated CEOs at large healthcare systems and universities pull the average up. The median is a more useful benchmark.
How to Benchmark CEO Compensation
The IRS requires that CEO pay be comparable to similar organizations. Match on these four variables.
Budget Size
Find organizations within 50-200% of your annual budget. This is the single largest driver of CEO pay.
Sector
Match by NTEE category. A healthcare CEO and an arts CEO at the same budget have very different market rates.
Geography
Compare within your state or metro area. D.C. nonprofits pay 73% more than the national median.
Total Compensation
Include base pay, benefits, deferred comp, and perks. The IRS evaluates the full package.
25th-75th
The reasonable range
CEO pay between the 25th and 75th percentile of comparable organizations is generally considered reasonable. Above the 75th percentile requires documented justification.
IRS Safe Harbor: Protect Your Board
Meet all three requirements to shift the burden of proof to the IRS.
Without Safe Harbor
Your board must prove compensation is reasonable. The IRS can challenge any decision, and penalties hit board members personally.
With Safe Harbor
The IRS must prove compensation is excessive. Your board has a rebuttable presumption of reasonableness.
Independent Committee
Board members with no financial interest in the outcome. Staff and anyone who benefits from the decision cannot participate.
Comparability Data
Salary data from similar organizations: Form 990 filings, compensation surveys, or other reliable sources matched by budget, sector, and geography.
Written Record
Document the data reviewed, the deliberation, and the basis for the decision. Complete before the next board meeting after the vote.
Penalties are personal
25% excise tax on the executive for excess compensation. 10% on each approving board member (up to $20,000 each). Section 4958 penalties hit individuals, not the organization.
How We Help
Our Comparability Study generates a board-ready report with Form 990 data matched to your budget, sector, and geography. It satisfies the comparability data requirement and provides a documentation framework for all three safe harbor elements.
Our Comparability Study generates a board-ready report with Form 990 data matched to your budget, sector, and geography. It satisfies the comparability data requirement and provides a documentation framework for all three safe harbor elements.
How This Data Is Calculated
Transparency in methodology builds trust.
Sample Size
18,185 organizations
Data Source
IRS Form 990 electronically filed returns
Period
Tax year 2024
CEO is identified by the normalized title "Chief Executive Officer" from Part VII of Form 990. Where an organization reports multiple CEOs (536 orgs, ~3%), we use the highest-compensated individual. Total compensation includes reportable compensation from the organization, related organizations, and other compensation (benefits, deferred comp, nontaxable fringe). All monetary values are stored in cents and converted to dollars. Only records with total compensation greater than $0 are included.
Total Compensation (not just base salary)
We use the Form 990 Part VII total compensation figure, which includes reportable comp from the organization, comp from related organizations, and other compensation (benefits, deferred comp, nontaxable fringe). This matches what the IRS evaluates for reasonableness under Section 4958. Of the 18,185 CEOs in this dataset, 67% receive other compensation beyond base salary, and 18% receive compensation from related organizations.
One CEO per Organization
Where an organization reports multiple people with a CEO title (536 orgs, ~3% of the dataset), we use the highest-compensated individual. This handles co-CEO arrangements and CEO transitions (outgoing + incoming in the same filing year) and provides the cleanest benchmark for "what does the CEO earn at this organization."
Title Matching
CEOs are identified by the normalized title "Chief Executive Officer" derived from the raw title field on Form 990 Part VII. This does not include Executive Directors, Presidents, or other top officer titles, which have different compensation distributions. Organizations that use "Executive Director" as their top role are not included in this CEO benchmark.
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