Insights & Guides
Practical resources on nonprofit compensation benchmarking, IRS compliance, and making sense of Form 990 data.
How to Set Nonprofit Executive Compensation
A guide for nonprofit boards setting executive director or CEO pay, from choosing comparable organizations to the minutes and the Form 990.
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The Rebuttable Presumption of Reasonableness, Explained for Nonprofit Boards
How a nonprofit board earns the IRS presumption that its executive pay is reasonable under Treas. Reg. §53.4958-6, and what the minutes need to show.
Excess Benefit Transactions and IRC 4958, in Plain English
What an excess benefit transaction is, who counts as a disqualified person, the excise taxes on executives and board members, and how one is corrected.
How to Read Executive Pay on Form 990 Part VII and Schedule J
Who a nonprofit’s Form 990 lists, what Part VII Columns D, E and F hold, and how Schedule J breaks the pay down, with a worked example.
Nonprofit Executive Director and CEO Salary by Budget Size
Median pay and the middle-half range for full-time nonprofit executive directors and CEOs at nine budget sizes, from IRS Form 990 filings.
Nonprofit Compensation Reports and Data Sources Compared
Form 990 lookups, compensation reports, surveys and peer-set tools for nonprofit executive pay, with each one's data, pay definition and published price.
What Candid's Nonprofit Compensation Report Covers, and When to Use It
What is in Candid's report, how it defines pay, what its license allows, and when a peer set built from Form 990 filings may fit the question better.
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