The most comprehensive analysis of nonprofit executive pay in America
The ExemptPay Nonprofit Compensation Index draws on IRS Form 990 data from tax years 2022 and 2023 to map executive pay across the U.S. nonprofit sector. (These filings cover fiscal years ending in 2022 and 2023 — due to standard IRS filing timelines, they represent the most recent complete datasets available as of early 2026.)
Throughout this report, we show compensation at several points along the distribution:
Median — the midpoint: half of executives earn more, half earn less.
Lower Quarter — the point where 25% of executives earn less. If you're at this level, three-quarters of peers earn more.
Upper Quarter — the point where 75% of executives earn less. If you're here, you're in the top quarter.
These ranges show not just the typical salary, but how wide the pay spread is at a given organization size or role.
Select a role to explore compensation by revenue band. ED/CEOs make up 82% of the dataset (214,776 records).
Key insight: Executive pay actually grew within revenue bands. The headline decline reflects more small organizations filing 990s in 2023.
| Revenue Band | Lower Quarter | Median | Upper Quarter | Count | YoY Change |
|---|---|---|---|---|---|
| <$1M | $45,794 | $72,000 | $105,284 | 41,339 | +1.6% |
| $1M-$10M | $100,220 | $147,000 | $206,471 | 47,479 | -0.6% |
| $10M-$50M | $181,244 | $246,268 | $354,309 | 15,767 | +0.3% |
| $50M-$250M | $280,136 | $421,798 | $637,684 | 5,579 | +0.4% |
| >$250M | $487,783 | $850,295 | $1,442,872 | 2,420 | +1.0% |
| Revenue Band | Lower Quarter | Median | Upper Quarter | Count | YoY Change |
|---|---|---|---|---|---|
| <$1M | $159,250 | $266,853 | $418,633 | 559 | -17.3% |
| $1M-$10M | $119,736 | $163,110 | $211,706 | 2,596 | -4.9% |
| $10M-$50M | $160,500 | $195,502 | $251,532 | 5,088 | -0.7% |
| $50M-$250M | $214,555 | $278,081 | $369,076 | 2,565 | +2.7% |
| >$250M | $318,461 | $484,165 | $720,524 | 973 | +0.2% |
| Revenue Band | Lower Quarter | Median | Upper Quarter | Count | YoY Change |
|---|---|---|---|---|---|
| <$1M | $52,922 | $109,922 | $358,482 | 711 | -6.0% |
| $1M-$10M | $112,690 | $150,376 | $203,214 | 3,378 | -2.9% |
| $10M-$50M | $151,754 | $193,864 | $259,050 | 3,667 | +0.9% |
| $50M-$250M | $214,053 | $281,200 | $389,290 | 1,653 | +2.2% |
| >$250M | $360,332 | $538,534 | $838,892 | 851 | +4.8% |
| Revenue Band | Lower Quarter | Median | Upper Quarter | Count | YoY Change |
|---|---|---|---|---|---|
| <$1M | $181,986 | $235,587 | $266,197 | 86 | +20.2% |
| $1M-$10M | $127,613 | $159,262 | $204,403 | 709 | -2.8% |
| $10M-$50M | $149,334 | $187,318 | $245,286 | 1,000 | +1.3% |
| $50M-$250M | $207,226 | $270,900 | $353,007 | 411 | +7.6% |
| >$250M | $295,894 | $404,570 | $526,200 | 132 | -1.2% |
| Revenue Band | Lower Quarter | Median | Upper Quarter | Count | YoY Change |
|---|---|---|---|---|---|
| <$1M | $45,794 | $72,000 | $105,284 | 41,339 | +1.6% |
| $1M-$10M | $100,220 | $147,000 | $206,471 | 47,479 | -0.6% |
| $10M-$50M | $181,244 | $246,268 | $354,309 | 15,767 | +0.3% |
| $50M-$250M | $280,136 | $421,798 | $637,684 | 5,579 | +0.4% |
| >$250M | $487,783 | $850,295 | $1,442,872 | 2,420 | +1.0% |
Compare ED/CEO pay in the 15 largest states against national medians. Geographic premiums and discounts reflect cost of living, sector mix, and organizational density.
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 4,358 | $78,830 | $72,000 | +9.5% | +1.6% |
| $1M-$10M | 5,780 | $153,000 | $147,000 | +4.1% | -1.0% |
| $10M-$50M | 1,857 | $253,592 | $246,268 | +3.0% | +2.5% |
| $50M-$250M | 609 | $411,384 | $421,798 | -2.5% | -3.5% |
| >$250M | 285 | $907,220 | $850,295 | +6.7% | -5.1% |
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 2,519 | $69,135 | $72,000 | -4.0% | -0.2% |
| $1M-$10M | 2,412 | $138,414 | $147,000 | -5.8% | -4.0% |
| $10M-$50M | 744 | $238,710 | $246,268 | -3.1% | -3.0% |
| $50M-$250M | 242 | $423,852 | $421,798 | +0.5% | -2.2% |
| >$250M | 84 | $705,484 | $850,295 | -17.0% | +1.3% |
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 2,628 | $76,087 | $72,000 | +5.7% | -5.3% |
| $1M-$10M | 3,731 | $171,076 | $147,000 | +16.4% | -1.3% |
| $10M-$50M | 1,447 | $282,500 | $246,268 | +14.7% | -0.5% |
| $50M-$250M | 602 | $456,150 | $421,798 | +8.1% | -2.7% |
| >$250M | 245 | $904,014 | $850,295 | +6.3% | -9.5% |
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 1,727 | $69,286 | $72,000 | -3.8% | +3.3% |
| $1M-$10M | 1,909 | $150,595 | $147,000 | +2.4% | +3.6% |
| $10M-$50M | 597 | $254,352 | $246,268 | +3.3% | +6.5% |
| $50M-$250M | 231 | $361,749 | $421,798 | -14.2% | -5.7% |
| >$250M | 79 | $917,479 | $850,295 | +7.9% | +11.6% |
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 1,692 | $69,620 | $72,000 | -3.3% | +1.9% |
| $1M-$10M | 1,979 | $142,836 | $147,000 | -2.8% | +3.4% |
| $10M-$50M | 785 | $225,401 | $246,268 | -8.5% | -1.2% |
| $50M-$250M | 331 | $405,438 | $421,798 | -3.9% | +5.0% |
| >$250M | 173 | $764,433 | $850,295 | -10.1% | +15.7% |
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 1,597 | $70,661 | $72,000 | -1.9% | +2.4% |
| $1M-$10M | 1,572 | $134,196 | $147,000 | -8.7% | -9.2% |
| $10M-$50M | 567 | $233,172 | $246,268 | -5.3% | -11.3% |
| $50M-$250M | 152 | $442,360 | $421,798 | +4.9% | 0.0% |
| >$250M | 97 | $810,330 | $850,295 | -4.7% | -21.0% |
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 1,395 | $71,520 | $72,000 | -0.7% | +0.2% |
| $1M-$10M | 1,795 | $149,875 | $147,000 | +2.0% | +1.1% |
| $10M-$50M | 636 | $246,349 | $246,268 | 0.0% | +1.4% |
| $50M-$250M | 235 | $410,678 | $421,798 | -2.6% | -7.0% |
| >$250M | 57 | $674,410 | $850,295 | -20.7% | +6.1% |
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 1,004 | $69,692 | $72,000 | -3.2% | +4.3% |
| $1M-$10M | 1,031 | $150,252 | $147,000 | +2.2% | -1.5% |
| $10M-$50M | 297 | $266,573 | $246,268 | +8.2% | +3.9% |
| $50M-$250M | 124 | $489,590 | $421,798 | +16.1% | +9.3% |
| >$250M | 70 | $877,118 | $850,295 | +3.2% | +2.5% |
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 1,142 | $67,400 | $72,000 | -6.4% | +6.6% |
| $1M-$10M | 1,163 | $125,622 | $147,000 | -14.5% | +3.7% |
| $10M-$50M | 351 | $227,160 | $246,268 | -7.8% | +4.3% |
| $50M-$250M | 117 | $401,867 | $421,798 | -4.7% | +5.6% |
| >$250M | 58 | $957,183 | $850,295 | +12.6% | +3.9% |
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 1,089 | $68,347 | $72,000 | -5.1% | +5.1% |
| $1M-$10M | 1,292 | $134,590 | $147,000 | -8.4% | -1.5% |
| $10M-$50M | 463 | $237,723 | $246,268 | -3.5% | 0.0% |
| $50M-$250M | 192 | $457,374 | $421,798 | +8.4% | -1.8% |
| >$250M | 80 | $872,304 | $850,295 | +2.6% | -1.2% |
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 1,201 | $80,003 | $72,000 | +11.1% | +1.8% |
| $1M-$10M | 1,502 | $182,789 | $147,000 | +24.3% | +3.1% |
| $10M-$50M | 475 | $305,989 | $246,268 | +24.3% | -1.4% |
| $50M-$250M | 177 | $440,090 | $421,798 | +4.3% | -0.4% |
| >$250M | 73 | $876,219 | $850,295 | +3.0% | +4.4% |
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 751 | $75,000 | $72,000 | +4.2% | +3.6% |
| $1M-$10M | 1,036 | $159,857 | $147,000 | +8.7% | -0.2% |
| $10M-$50M | 348 | $239,708 | $246,268 | -2.7% | +3.6% |
| $50M-$250M | 76 | $422,682 | $421,798 | +0.2% | +0.6% |
| >$250M | 74 | $1,438,716 | $850,295 | +69.2% | -5.8% |
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 934 | $62,214 | $72,000 | -13.6% | -1.2% |
| $1M-$10M | 927 | $125,010 | $147,000 | -15.0% | -4.0% |
| $10M-$50M | 257 | $219,425 | $246,268 | -10.9% | -9.4% |
| $50M-$250M | 94 | $452,584 | $421,798 | +7.3% | -2.7% |
| >$250M | 28 | $958,488 | $850,295 | +12.7% | -2.6% |
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 707 | $68,361 | $72,000 | -5.1% | +1.7% |
| $1M-$10M | 789 | $131,541 | $147,000 | -10.5% | -5.5% |
| $10M-$50M | 264 | $222,260 | $246,268 | -9.7% | -7.8% |
| $50M-$250M | 112 | $398,446 | $421,798 | -5.5% | -1.7% |
| >$250M | 52 | $937,816 | $850,295 | +10.3% | +24.6% |
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 1,090 | $86,084 | $72,000 | +19.6% | +3.5% |
| $1M-$10M | 1,638 | $164,344 | $147,000 | +11.8% | +5.0% |
| $10M-$50M | 609 | $261,787 | $246,268 | +6.3% | +2.6% |
| $50M-$250M | 206 | $378,152 | $421,798 | -10.3% | -7.4% |
| >$250M | 104 | $866,154 | $850,295 | +1.9% | -1.7% |
| Revenue Band | 2023 Count | 2023 Median | National Median | vs. National | YoY Change |
|---|---|---|---|---|---|
| <$1M | 4,358 | $78,830 | $72,000 | +9.5% | +1.6% |
| $1M-$10M | 5,780 | $153,000 | $147,000 | +4.1% | -1.0% |
| $10M-$50M | 1,857 | $253,592 | $246,268 | +3.0% | +2.5% |
| $50M-$250M | 609 | $411,384 | $421,798 | -2.5% | -3.5% |
| >$250M | 285 | $907,220 | $850,295 | +6.7% | -5.1% |
Sector shapes compensation in predictable ways. Arts & Culture organizations pay the most in the $10M–$50M band (+28.5% above average); human services and religion pay the least. Data shown for the $10M–$50M revenue band (2023).
| Sector | <$1M | $1M-$10M | $10M-$50M | $50M-$250M | vs Overall ($10M-$50M) |
|---|---|---|---|---|---|
| Arts & Culture | $62,420 | $138,869 | $316,548 | $516,606 | +28.5% |
| Other | $79,190 | $162,866 | $266,540 | $453,033 | +8.2% |
| Public Benefit | $76,740 | $157,306 | $265,875 | $427,548 | +8.0% |
| Health | $75,000 | $158,066 | $256,854 | $475,464 | +4.3% |
| Environment | $64,827 | $126,406 | $256,243 | $474,788 | +4.1% |
| Education | $71,610 | $150,140 | $237,829 | $391,236 | -3.4% |
| International | $77,152 | $142,777 | $234,082 | $357,637 | -4.9% |
| Religion | $62,173 | $118,184 | $221,738 | $236,849 | -10.0% |
| Human Services | $66,000 | $122,360 | $209,863 | $313,096 | -14.8% |
New for 2025: All statistics are winsorized (extreme outliers capped at 1st/99th percentiles). Result: Minimal impact on medians, confirming data quality is robust to extreme values.
Shift-Share Analysis: The -2.8% headline breaks down as +$30.6K within-band growth and -$31.9K composition effect (more small orgs filing).
Sample Size Warnings: Cells with n<30 flagged with ⚠️. Cells with n<10 suppressed from publication.
262,009 records from IRS Form 990 filings (tax years 2022-2023). Includes only executives working 20+ hours/week with positive compensation.
Get the complete 2025 Nonprofit Compensation Index with all 50 states, detailed methodology, and sector deep-dives.
Transparency in how we built this dataset.
IRS Form 990 filings for tax years 2022 and 2023. All data is from public filings — no surveys, no self-reported data, no extrapolation.
Total compensation > $0 and hours per week ≥ 20 (or null). Removes volunteers, part-time, and token positions while retaining 15.1% of records with unreported hours.
Four categories: ED/CEO (214,776), CFO (23,592), COO (19,378), CDO (4,263). Titles normalized from Form 990 reported titles.
Five bands from <$1M to >$250M, matched to the same tax year as each compensation record.
Form 990 Part VII total: base + bonus + other reportable + retirement/deferred + nontaxable benefits. Does not include related-org compensation.
Filing lag may make 2023 incomplete. Self-reported titles vary. Small samples (n<30) flagged throughout. Composition effects affect overall medians.
This report analyzes compensation from IRS Form 990 filings covering fiscal years ending in 2022 and 2023. Due to standard IRS filing timelines — organizations file up to 11 months after their fiscal year ends, with extensions — these represent the most recent complete datasets available as of early 2026.
This report uses aggregated national data from 262,009 compensation records. When your board needs to evaluate executive pay, you need peer-matched benchmarking — organizations similar in size, sector, and geography.
That's the problem ExemptPay solves.
Get Org-Specific Benchmarking →ExemptPay provides peer-matched compensation benchmarking for nonprofit organizations. While this report uses aggregated national data from 262,009 compensation records, ExemptPay's core product delivers organization-specific comparisons — matching by size, sector, and geography — to help boards and leadership make informed compensation decisions.
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