Nonprofit CEO & Executive Director Salary in Pennsylvania

Official IRS Form 990 Schedule J compensation benchmarks for CEO & Executive Director positions across 501(c)(3) nonprofit organizations in Pennsylvania (with annual budgets between $1M – $3M). Based on 32 matched filings for IRS § 4958 safe harbor compliance.

25th Percentile
$97,020
Lower Bound
Median (50th %)
$100,249
Market Consensus
75th Percentile
$105,678
Safe Harbor Ceiling
Matched Peer Group
32 Filings
IRS Verified Peers
Filter Peer Group
Empirical Market Analysis · Pennsylvania
Census Division: Middle Atlantic

At $100,249, the median CEO & Executive Director compensation for Pennsylvania nonprofits in the $1M – $3M operating band sits 31.4% below the national benchmark ($146,200), reflecting regional cost-of-labor variations in the Middle Atlantic division. Matched peer filings establish an interquartile safe harbor range between $97,020 (25th percentile) and $105,678 (75th percentile).

Across this 32-organization peer group, median executive remuneration accounts for 5% of total organizational operating expenditures (interquartile peer range: 5% – 6%). Base salary represents an average of 81% of total compensation, with performance incentives reported by 40.6% of reporting institutions (averaging $7,463 among participating organizations).

Interquartile Safe Harbor Distribution

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

32 Verified Filings
P10$94,159
P25 (Safe Min)$97,020
Median (50th)$100,249
P75 (Safe Max)$105,678
P90$108,480
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 ($97,020 – $105,678) 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

32 Matched Filings
Base Salary
$82,083
81% of total remuneration
Bonus & Incentive
$7,463
40.6% peer participation
Deferred Comp
$6,080
100% peer participation
Nontaxable Benefits
$8,115
100% peer coverage
Sample Size32 Matched Filings
Average Budget$1,935,023
Pay-to-Budget Ratio5% (5%–6%)
IRS Filing Vintage2022–2025 XML Extracts

Matched Form 990 Peer Organizations

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

Showing 3 of 32 peers
SQUASHSMARTS INC
EIN: 233060172 • Metro Area, PA • Budget: $2,022,129
$1••,•••
Schedule J Locked
LANTERN THEATER COMPANY
EIN: 232798692 • Metro Area, PA • Budget: $1,971,138
$1••,•••
Schedule J Locked
PITTSBURGH MUSICAL THEATER
EIN: 251661845 • Metro Area, PA • Budget: $2,061,114
$1••,•••
Schedule J Locked

Access All 32 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 Pennsylvania nonprofit with $1M – $3M?

Based on 32 verified IRS Form 990 Schedule J filings in Pennsylvania, the median total compensation for a CEO & Executive Director is $100,249. The 25th percentile sits at $97,020 and the 75th percentile (the rebuttable safe harbor ceiling) is $105,678.

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

At $100,249, median CEO & Executive Director compensation in Pennsylvania is 31.4% lower than the national baseline ($146,200) for comparable operating budgets, consistent with economic indices in the Middle Atlantic 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 5% of total organizational operating expenses. The middle 50% of peer institutions allocate between 5% and 6% 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.