This table provides detailed compensation figures for chief executives at the nation’s largest charities and foundations. The data come from forms charities must file with the IRS.
Correction: (9/7/2017, 6:30 p.m.): Three executives that were below the private support threshhold have been removed.
About the Data
Figures are for organizations that raise at least $35 million annually from private sources.
The IRS has different compensation reporting requirements for charities and foundations.
Foundations must report compensation information only for their current officers, directors, trustees, and foundation managers. It must include compensation, contributions to employee benefit plans and deferred compensation, expense accounts, and other allowances.
Charities must list all current officers, directors and trustees, “key” employees making at least $150,000, and the five highest-paid employees (other than directors and key employees) who make more than $100,000.
Compensation is categorized for employees earning at least $150,000 as follows:
- Base pay: base salary plus sick pay and employee contributions to a 401(k) or 403(b) plan
- Bonus pay: incentive pay and signing bonuses
- Nontaxable benefits: health and medical benefits, life insurance, housing provided by the employer, personal legal and financial services, dependent care, adoption assistance, tuition assistance, and cafeteria plans
- Other pay: miscellaneous pay and benefits, including severance payments, tax gross-ups (money an employer provides an employee for taxes paid on benefits), vacation leave cashed out, debt forgiveness, fellowships, employer-provided vehicles and parking, housing payments, travel, meals, moving expenses, entertainment, spending accounts, and club dues. Vested deferred compensation, meaning money set aside in previous years that was paid out to the employee in the current year, can also be included in other pay. It may also include interest accrued on deferred compensation.