Nonprofit Education CEO Salary in Massachusetts

Official IRS Form 990 Schedule J compensation benchmarks for CEO positions across education 501(c)(3) nonprofits in Massachusetts (with annual budgets between Under $1M). Based on 32 matched filings for IRS § 4958 safe harbor compliance.

25th Percentile
$62,475
Lower Bound
Median (50th %)
$63,572
Market Consensus
75th Percentile
$64,458
Safe Harbor Ceiling
Matched Peer Group
32 Filings
IRS Verified Peers
Filter Peer Group
Empirical Market Analysis · Massachusetts
Census Division: New England

At $63,572, the median CEO compensation for Massachusetts nonprofits in the Under $1M operating band sits 45.7% below the national benchmark ($117,180), reflecting regional cost-of-labor variations in the New England division. Matched peer filings establish an interquartile safe harbor range between $62,475 (25th percentile) and $64,458 (75th percentile).

Across this 32-organization peer group, median executive remuneration accounts for 11% of total organizational operating expenditures (interquartile peer range: 11% – 11%). Base salary represents an average of 81% of total compensation, with performance incentives reported by 0% of reporting institutions (averaging $0 among participating organizations).

Interquartile Safe Harbor Distribution

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

32 Verified Filings
P10$61,916
P25 (Safe Min)$62,475
Median (50th)$63,572
P75 (Safe Max)$64,458
P90$64,904
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 ($62,475 – $64,458) 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
$51,413
81% of total remuneration
Bonus & Incentive
$0
0% peer participation
Deferred Comp
$3,808
100% peer participation
Nontaxable Benefits
$6,982
100% peer coverage
Sample Size32 Matched Filings
Average Budget$589,649
Pay-to-Budget Ratio11% (11%–11%)
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
RED BARN NURSERY SCHOOL INC
EIN: 042147254 • Metro Area, MA • Budget: $599,669
$•••,•••
Schedule J Locked
THE NEWTON CHINESE LANGUAGE SCHOOL INC
EIN: 043559937 • Metro Area, MA • Budget: $601,236
$•••,•••
Schedule J Locked
THE RESEARCH INSTITUTE FOR WALDORF EDUCATION INC
EIN: 043562886 • Metro Area, MA • Budget: $601,319
$•••,•••
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 at a Massachusetts nonprofit with Under $1M?

Based on 32 verified IRS Form 990 Schedule J filings in Massachusetts, the median total compensation for a CEO is $63,572. The 25th percentile sits at $62,475 and the 75th percentile (the rebuttable safe harbor ceiling) is $64,458.

How does Massachusetts CEO pay compare to national averages?

At $63,572, median CEO compensation in Massachusetts is 45.7% lower than the national baseline ($117,180) for comparable operating budgets, consistent with economic indices in the New England division.

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

Across matched peer filings for Under $1M nonprofits, median CEO compensation represents 11% of total organizational operating expenses. The middle 50% of peer institutions allocate between 11% and 11% 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.