Nonprofit CEO & Executive Director Salary in Nebraska

Official IRS Form 990 Schedule J compensation benchmarks for CEO & Executive Director positions across 501(c)(3) nonprofit organizations in Nebraska (with annual budgets between $1M – $3M). Based on 25 matched filings for IRS § 4958 safe harbor compliance.

25th Percentile
$86,072
Lower Bound
Median (50th %)
$97,459
Market Consensus
75th Percentile
$112,638
Safe Harbor Ceiling
Matched Peer Group
25 Filings
IRS Verified Peers
Filter Peer Group
Empirical Market Analysis · Nebraska
Census Division: West North Central

At $97,459, the median CEO & Executive Director compensation for Nebraska nonprofits in the $1M – $3M operating band sits 33.3% below the national benchmark ($146,200), reflecting regional cost-of-labor variations in the West North Central division. Matched peer filings establish an interquartile safe harbor range between $86,072 (25th percentile) and $112,638 (75th percentile).

Across this 25-organization peer group, median executive remuneration accounts for 6% of total organizational operating expenditures (interquartile peer range: 5% – 7%). Base salary represents an average of 81.1% of total compensation, with performance incentives reported by 44% of reporting institutions (averaging $8,379 among participating organizations).

Interquartile Safe Harbor Distribution

Treasury Regulation § 53.4958-6(c)(2) Rebuttable Presumption Bandwidth

25 Verified Filings
P10$80,153
P25 (Safe Min)$86,072
Median (50th)$97,459
P75 (Safe Max)$112,638
P90$117,220
Legal Precedent: To secure the IRS Rebuttable Presumption of Reasonableness, tax-exempt governing boards must establish that approved compensation falls within market comparability bounds prior to voting. Compensation between the 25th and 75th percentiles ($86,072 – $112,638) represents the defensible interquartile standard accepted by federal regulators.

Schedule J Pay-Mix Distribution

Average component allocation across Form 990 Part VII Section A & Schedule J Part II extracts

25 Matched Filings
Base Salary
$83,780
81.1% of total remuneration
Bonus & Incentive
$8,379
44% peer participation
Deferred Comp
$6,199
100% peer participation
Nontaxable Benefits
$7,591
100% peer coverage
Sample Size25 Matched Filings
Average Budget$1,939,415
Pay-to-Budget Ratio6% (5%–7%)
IRS Filing Vintage2021–2025 XML Extracts

Matched Form 990 Peer Organizations

Sample peer group entries matched by budget, NTEE taxonomy, and geographic cost-of-labor

Showing 3 of 25 peers
HEARTLAND UNITED WAY INC
EIN: 470469492 • Metro Area, NE • Budget: $2,006,102
$1••,•••
Schedule J Locked
INTERCULTURAL SENIOR CENTER
EIN: 272460810 • Metro Area, NE • Budget: $2,228,882
$1••,•••
Schedule J Locked
ROSE BLUMKIN PERFORMING ARTS CENTER FOUNDATION
EIN: 363964320 • Metro Area, NE • Budget: $1,758,333
$•••,•••
Schedule J Locked

Access All 25 Matched Peer Filings

Generate the full, audit-ready 8-page Board Compliance Packet including individual peer line-item disclosures (Base, Bonus, Deferred, Benefits), statutory citations, and turnkey board minutes.

Frequently Asked Questions

What is the typical salary for a CEO & Executive Director at a Nebraska nonprofit with $1M – $3M?

Based on 25 verified IRS Form 990 Schedule J filings in Nebraska, the median total compensation for a CEO & Executive Director is $97,459. The 25th percentile sits at $86,072 and the 75th percentile (the rebuttable safe harbor ceiling) is $112,638.

How does Nebraska CEO & Executive Director pay compare to national averages?

At $97,459, median CEO & Executive Director compensation in Nebraska is 33.3% lower than the national baseline ($146,200) for comparable operating budgets, consistent with economic indices in the West North Central division.

What percentage of operating budget should a 501(c)(3) spend on its CEO & Executive Director?

Across matched peer filings for $1M – $3M nonprofits, median CEO & Executive Director compensation represents 6% of total organizational operating expenses. The middle 50% of peer institutions allocate between 5% and 7% of expenditures to executive leadership.

How does Treasury Regulation § 53.4958-6 protect board members approving executive compensation?

Under Treasury Regulation § 53.4958-6, tax-exempt governing boards secure the Rebuttable Presumption of Reasonableness when they rely on independent comparability data from similarly situated peer organizations prior to voting and record the decision contemporaneously in their minutes. Once established, the legal burden shifts to the IRS to prove that compensation was excessive.