Nonprofit Community Development CFO Salary in South Carolina

Official IRS Form 990 Schedule J compensation benchmarks for CFO positions across community development 501(c)(3) nonprofits in South Carolina (with annual budgets between $5M – $10M). Based on 29 matched filings for IRS § 4958 safe harbor compliance.

25th Percentile
$112,817
Lower Bound
Median (50th %)
$133,151
Market Consensus
75th Percentile
$163,518
Safe Harbor Ceiling
Matched Peer Group
29 Filings
IRS Verified Peers
Filter Peer Group
Empirical Market Analysis · South Carolina
Census Division: South Atlantic

At $133,151, the median CFO compensation for South Carolina nonprofits in the $5M – $10M operating band sits 30% below the national benchmark ($190,120), reflecting regional cost-of-labor variations in the South Atlantic division. Matched peer filings establish an interquartile safe harbor range between $112,817 (25th percentile) and $163,518 (75th percentile).

Across this 29-organization peer group, median executive remuneration accounts for 2% of total organizational operating expenditures (interquartile peer range: 1% – 2%). Base salary represents an average of 85% of total compensation, with performance incentives reported by 100% of reporting institutions (averaging $6,801 among participating organizations).

Interquartile Safe Harbor Distribution

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

29 Verified Filings
P10$103,972
P25 (Safe Min)$112,817
Median (50th)$133,151
P75 (Safe Max)$163,518
P90$167,696
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 ($112,817 – $163,518) 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
$115,612
85% of total remuneration
Bonus & Incentive
$6,801
100% peer participation
Deferred Comp
$6,801
100% peer participation
Nontaxable Benefits
$6,801
100% peer coverage
Sample Size29 Matched Filings
Average Budget$8,078,805
Pay-to-Budget Ratio2% (1%–2%)
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
CAROLINA COMMUNITY CARE INC
EIN: 570761549 • Metro Area, SC • Budget: $7,688,283
$1••,•••
Schedule J Locked
LOWCOUNTRY COMMUNITY ACTION AGENCY
EIN: 570612136 • Metro Area, SC • Budget: $7,212,240
$1••,•••
Schedule J Locked
DARLINGTON COUNTY COMMUNITY ACTION
EIN: 570472041 • Metro Area, SC • Budget: $6,418,117
$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 CFO at a South Carolina nonprofit with $5M – $10M?

Based on 29 verified IRS Form 990 Schedule J filings in South Carolina, the median total compensation for a CFO is $133,151. The 25th percentile sits at $112,817 and the 75th percentile (the rebuttable safe harbor ceiling) is $163,518.

How does South Carolina CFO pay compare to national averages?

At $133,151, median CFO compensation in South Carolina is 30% lower than the national baseline ($190,120) 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 CFO?

Across matched peer filings for $5M – $10M nonprofits, median CFO compensation represents 2% of total organizational operating expenses. The middle 50% of peer institutions allocate between 1% and 2% 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.