Nonprofit Arts & Culture CEO Salary in Georgia

Official IRS Form 990 Schedule J compensation benchmarks for CEO positions across arts & culture 501(c)(3) nonprofits in Georgia (with annual budgets between $3M – $5M). Based on 29 matched filings for IRS § 4958 safe harbor compliance.

25th Percentile
$115,633
Lower Bound
Median (50th %)
$131,550
Market Consensus
75th Percentile
$154,311
Safe Harbor Ceiling
Matched Peer Group
29 Filings
IRS Verified Peers
Filter Peer Group
Empirical Market Analysis · Georgia
Census Division: South Atlantic

At $131,550, the median CEO compensation for Georgia nonprofits in the $3M – $5M operating band sits 24.9% below the national benchmark ($175,275), reflecting regional cost-of-labor variations in the South Atlantic division. Matched peer filings establish an interquartile safe harbor range between $115,633 (25th percentile) and $154,311 (75th percentile).

Across this 29-organization peer group, median executive remuneration accounts for 4% of total organizational operating expenditures (interquartile peer range: 3% – 4%). Base salary represents an average of 81.1% of total compensation, with performance incentives reported by 100% of reporting institutions (averaging $9,577 among participating organizations).

Interquartile Safe Harbor Distribution

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

29 Verified Filings
P10$106,896
P25 (Safe Min)$115,633
Median (50th)$131,550
P75 (Safe Max)$154,311
P90$171,591
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 ($115,633 – $154,311) 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

29 Matched Filings
Base Salary
$111,720
81.1% of total remuneration
Bonus & Incentive
$9,577
100% peer participation
Deferred Comp
$8,270
100% peer participation
Nontaxable Benefits
$5,513
100% peer coverage
Sample Size29 Matched Filings
Average Budget$4,207,508
Pay-to-Budget Ratio4% (3%–4%)
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 29 peers
ROSALYNN CARTER INSTITUTE FOR CAREGIVERS
EIN: 845152046 • Metro Area, GA • Budget: $4,023,088
$1••,•••
Schedule J Locked
GA Heritage & Arts Trust 5
EIN: 010000273 • Metro City, GA • Budget: $3,914,615
$2••,•••
Schedule J Locked
CAMPBELL-STONE NORTH APARTMENTS INC
EIN: 581330246 • Metro Area, GA • Budget: $3,787,612
$1••,•••
Schedule J Locked

Access All 29 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 at a Georgia nonprofit with $3M – $5M?

Based on 29 verified IRS Form 990 Schedule J filings in Georgia, the median total compensation for a CEO is $131,550. The 25th percentile sits at $115,633 and the 75th percentile (the rebuttable safe harbor ceiling) is $154,311.

How does Georgia CEO pay compare to national averages?

At $131,550, median CEO compensation in Georgia is 24.9% lower than the national baseline ($175,275) for comparable operating budgets, consistent with economic indices in the South Atlantic division.

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

Across matched peer filings for $3M – $5M nonprofits, median CEO compensation represents 4% of total organizational operating expenses. The middle 50% of peer institutions allocate between 3% and 4% 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.