Nonprofit Education CFO Salary in Kentucky

Official IRS Form 990 Schedule J compensation benchmarks for CFO positions across education 501(c)(3) nonprofits in Kentucky (with annual budgets between $5M – $10M). Based on 31 matched filings for IRS § 4958 safe harbor compliance.

25th Percentile
$116,720
Lower Bound
Median (50th %)
$126,185
Market Consensus
75th Percentile
$137,002
Safe Harbor Ceiling
Matched Peer Group
31 Filings
IRS Verified Peers
Filter Peer Group
Empirical Market Analysis · Kentucky
Census Division: East South Central

At $126,185, the median CFO compensation for Kentucky nonprofits in the $5M – $10M operating band sits 39.8% below the national benchmark ($209,520), reflecting regional cost-of-labor variations in the East South Central division. Matched peer filings establish an interquartile safe harbor range between $116,720 (25th percentile) and $137,002 (75th percentile).

Across this 31-organization peer group, median executive remuneration accounts for 2% of total organizational operating expenditures (interquartile peer range: 2% – 2%). Base salary represents an average of 85% of total compensation, with performance incentives reported by 100% of reporting institutions (averaging $6,390 among participating organizations).

Interquartile Safe Harbor Distribution

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

31 Verified Filings
P10$103,674
P25 (Safe Min)$116,720
Median (50th)$126,185
P75 (Safe Max)$137,002
P90$153,954
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 ($116,720 – $137,002) 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

31 Matched Filings
Base Salary
$108,622
85% of total remuneration
Bonus & Incentive
$6,390
100% peer participation
Deferred Comp
$6,390
100% peer participation
Nontaxable Benefits
$6,390
100% peer coverage
Sample Size31 Matched Filings
Average Budget$6,722,444
Pay-to-Budget Ratio2% (2%–2%)
IRS Filing Vintage2021–2024 XML Extracts

Matched Form 990 Peer Organizations

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

Showing 3 of 31 peers
MURRAY STATE UNIVERSITY FOUNDATION INC
EIN: 616053844 • Metro Area, KY • Budget: $7,420,608
$1••,•••
Schedule J Locked
FOOTHILLS ACADEMY INC
EIN: 611388928 • Metro Area, KY • Budget: $7,409,895
$1••,•••
Schedule J Locked
PORTLAND CHRISTIAN SCHOOL SYSTEM INC
EIN: 202918651 • Metro Area, KY • Budget: $7,703,588
$1••,•••
Schedule J Locked

Access All 31 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 Kentucky nonprofit with $5M – $10M?

Based on 31 verified IRS Form 990 Schedule J filings in Kentucky, the median total compensation for a CFO is $126,185. The 25th percentile sits at $116,720 and the 75th percentile (the rebuttable safe harbor ceiling) is $137,002.

How does Kentucky CFO pay compare to national averages?

At $126,185, median CFO compensation in Kentucky is 39.8% lower than the national baseline ($209,520) for comparable operating budgets, consistent with economic indices in the East South Central 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 2% 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.