U.S. Nonprofit COO Salary:
2024 Benchmarks
The median U.S. nonprofit COO earns $183,867 per year based on 5,721 organizations filing IRS Form 990 for tax year 2024. COOs earn 89% of the median CEO salary, reflecting the operational complexity these leaders manage. Here is what the data shows.
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Median COO Salary
$183,867
25th Percentile
$127,290
75th Percentile
$278,869
Data Points
5,721
Tax year 2024 data includes 519,095 filings. COO salary benchmarks below are based on 5,721 organizations from 2024 filings. The COO role is less common than CEO or Executive Director in the nonprofit sector, appearing primarily at mid-to-large organizations with enough operational complexity to warrant a dedicated operations executive. We continuously update our datasets as new filings become available from the IRS.
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COO Salary by Organization Budget Size
Budget size is the single largest factor in COO compensation. COOs at organizations with budgets over $25M earn more than four times those at sub-$1M organizations. The concentration of COOs at larger organizations — 28% are at $25M+ organizations — reflects that the role exists primarily where operational scale demands it.
| Budget Size | Median Salary | 25th Pctl | 75th Pctl | # Orgs |
|---|---|---|---|---|
| Under $1M | $68,952 | $30,000 | $139,821 | 749 |
| $1M - $5M | $143,309 | $110,000 | $199,187 | 1,373 |
| $5M - $10M | $171,583 | $131,250 | $234,046 | 922 |
| $10M - $25M | $190,394 | $146,835 | $266,158 | 1,069 |
| $25M+ | $291,708 | $212,185 | $455,257 | 1,608 |
| Total | 5,721 |
Source: IRS Form 990 electronically filed returns, Tax year 2024. All 5,721 COO records included.. 5 categories shown.
Get more data →COO Salary by State (Top 10)
Washington D.C. leads with COOs earning 24% above the national median, followed by New York and Virginia. The D.C.–Virginia–Maryland corridor dominates, reflecting the concentration of large national nonprofits and associations in the capital region. Based on states with 50+ COO records in tax year 2024.
| State | Median Salary | 25th Pctl | 75th Pctl | # Orgs |
|---|---|---|---|---|
| Washington D.C. | $227,350 | $166,539 | $327,753 | 356 |
| New York | $220,592 | $147,415 | $331,012 | 668 |
| Virginia | $212,062 | $135,526 | $308,188 | 248 |
| Maryland | $208,948 | $152,070 | $329,668 | 124 |
| Minnesota | $204,074 | $154,457 | $361,814 | 176 |
| Massachusetts | $197,484 | $141,378 | $279,830 | 165 |
| Illinois | $193,391 | $139,821 | $369,115 | 215 |
| Iowa | $184,460 | $127,217 | $293,644 | 56 |
| California | $182,658 | $116,817 | $270,212 | 670 |
| Kansas | $181,222 | $138,570 | $262,072 | 52 |
| Total | 2,730 |
Source: IRS Form 990 electronically filed returns, Tax year 2024. States with 50+ COO records shown.. 10 categories shown.
Get more data →COO Salary by Sector (Top 10)
Healthcare COOs earn the highest sector median at $245,593, driven by the operational complexity of hospital systems, compliance requirements, and clinical operations management. Medical research and science & technology round out the top three. Based on NTEE classification (via BMF) of 2024 Form 990 filings.
| Sector (NTEE) | Median Salary | 25th Pctl | 75th Pctl | # Orgs |
|---|---|---|---|---|
| Medical Research | $286,130 | $199,521 | $367,487 | 41 |
| Healthcare | $245,593 | $152,678 | $450,476 | 767 |
| Science & Technology | $215,772 | $153,392 | $336,691 | 62 |
| Housing & Shelter | $211,338 | $139,156 | $315,020 | 298 |
| Diseases & Medical | $194,986 | $116,726 | $259,242 | 80 |
| Public & Societal Benefit | $184,044 | $138,260 | $268,525 | 108 |
| Philanthropy & Voluntarism | $183,336 | $126,504 | $283,638 | 215 |
| Community Improvement | $180,000 | $125,283 | $272,420 | 291 |
| Employment | $176,120 | $130,233 | $270,750 | 101 |
| Education | $175,614 | $120,946 | $271,654 | 846 |
| Total | 2,809 |
Source: IRS Form 990 electronically filed returns, Tax year 2024. 10 categories shown.
Get more data →What Factors Affect COO Salary?
Four key drivers explain most of the variation in nonprofit COO compensation.
The Chief Operating Officer is the nonprofit sector's operational backbone — overseeing day-to-day management, program delivery, HR, IT, and facilities. Our dataset includes 5,721 COOs compared to 18,185 CEOs and 56,651 Executive Directors, reflecting that the COO role exists primarily at organizations with enough scale and complexity to warrant a dedicated operations executive.
Budget Size
The single largest predictor. COOs at organizations with $25M+ budgets earn a median of $291,708, more than four times the $68,952 median at sub-$1M organizations. Only 13% of COOs work at sub-$1M organizations, compared to 60% of executive directors.
Geography
COOs in Washington D.C. earn a median of $227,350, 24% above the national median. New York ($220,592) and Virginia ($212,062) follow, reflecting the D.C. corridor's concentration of large national nonprofits.
Sector
Healthcare COOs earn the highest sector median at $245,593, driven by the operational complexity of hospital systems and clinical operations. Medical research COOs earn even more at $286,130, though from a smaller sample.
COO vs. CEO
The median COO earns $183,867 compared to $207,708 for CEOs — a 12% gap. This is a much smaller gap than between EDs and CEOs (58%), reflecting that COOs operate at similar organizational scales as CEOs.
COOs Skew Toward Larger Organizations
Only 13% of COOs are at organizations with budgets under $1M, compared to 60% of Executive Directors and 29% of CEOs. This concentration at larger organizations is why the overall COO median ($183,867) is closer to the CEO median ($207,708) than to the ED median ($86,580). The COO role emerges when operations grow complex enough to need a dedicated leader.
Understanding the Salary Range
The spread between the 25th and 75th percentile reveals significant variation within every category.
The overall median of $183,867 masks a wide range. The 25th percentile is $127,290, meaning one in four nonprofit COOs earns less than that. The 75th percentile is $278,869. This $151K interquartile range reflects the diversity of organizations that employ COOs, from community health clinics to national hospital networks.
Within the $25M+ budget category, the range widens dramatically. The 25th percentile is $212,185 while the 75th percentile reaches $455,257 — a $243K spread. Healthcare COOs show the widest range of any sector, with the 75th percentile reaching $450,476, nearly three times the 25th percentile of $152,678.
Interquartile Range
The $151K gap between the 25th percentile ($127,290) and 75th percentile ($278,869) shows how much COO pay varies across the nonprofit sector.
Mean vs. Median
The mean COO salary is $261,571, about 42% higher than the median of $183,867. This large gap indicates a significant number of very highly paid COOs pulling the average upward, particularly in healthcare.
How to Benchmark COO Compensation
The IRS requires that COO 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 COO pay. A $3M organization should not benchmark against $30M organizations.
Sector
Match by NTEE category. A healthcare COO and an education COO at the same budget have very different market rates — $245,593 vs. $175,614 at the median.
Geography
Compare within your state or metro area. D.C. COOs earn 24% more than the national median, while California COOs are right at the median.
Total Compensation
Include base pay, benefits, deferred comp, and perks. The IRS evaluates the full package, not just the salary line.
25th-75th
The reasonable range
COO 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
5,721 organizations
Data Source
IRS Form 990 electronically filed returns
Period
Tax year 2024
COOs are identified by the normalized title "Chief Operating Officer" from Part VII of Form 990. Where an organization reports multiple COOs, 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.
One COO per Organization
Where an organization reports multiple people with a Chief Operating Officer title, we use the highest-compensated individual. This handles co-COO arrangements and COO transitions (outgoing + incoming in the same filing year) and provides the cleanest benchmark.
Title Matching
COOs are identified by the normalized title "Chief Operating Officer" derived from the raw title field on Form 990 Part VII. This does not include Directors of Operations, Vice Presidents of Operations, or other operations-focused titles, which have different compensation distributions.
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