Highest-Paid U.S. Nonprofit Employees:
2024 Rankings
More than 4,000 nonprofit employees earned over $1 million in total compensation in tax year 2024 based on IRS Form 990 filings. The top earner — a health system CEO — took home over $30.8 million. Here is a look at who they are, where they work, and what drives the highest pay packages in the nonprofit sector.
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Employees Over $1M
4,007
Employees Over $500K
14,087
Employees Over $5M
136
Highest Total Comp
$30.9M
Compensation includes reportable compensation from the organization and related organizations, plus other compensation (deferred comp, nontaxable benefits). Only employees with reportable compensation from the filing organization are included to avoid double-counting across related entities.
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Top 25 Highest-Paid Nonprofit Employees (2024)
The 25 highest-paid individuals reported on IRS Form 990 filings for tax year 2024, deduplicated across related organizations. Total compensation includes base pay, bonus, deferred compensation, and benefits.
| Rank | Name | Title | Organization | State | Total Compensation |
|---|---|---|---|---|---|
| 1 | James Skogsbergh | CEO | Advocate Aurora Health | IL | $30,862,679 |
| 2 | Tiger Woods | Player Director | PGA Tour | FL | $29,327,975 |
| 3 | Steven J Corwin | President & CEO | NY-Presbyterian Hospital | NY | $26,271,976 |
| 4 | Eugene A Woods | CEO | Advocate Health | NC | $25,781,279 |
| 5 | Teresa Rasmussen | CEO | Thrivent Financial | MN | $23,314,953 |
| 6 | Joseph W Monahan | Commissioner & President | PGA Tour | FL | $19,227,851 |
| 7 | Teresa Campbell | CEO & President | San Diego County Credit Union | CA | $18,921,604 |
| 8 | Philip O Ozuah MD PhD | President & CEO | Montefiore Medicine | NY | $16,690,037 |
| 9 | Jordan Spieth | Player Director | PGA Tour | FL | $15,869,687 |
| 10 | Jaewon Ryu MD JD | President & CEO | Geisinger / Risant Health | PA | $14,295,895 |
| 11 | Patrick Cantlay | Player Director | PGA Tour | FL | $14,111,885 |
| 12 | Robert C Garrett | CEO/Trustee | Hackensack Meridian Health | NJ | $13,541,590 |
| 13 | Peter S Fine | CEO | Banner Health | AZ | $13,535,312 |
| 14 | Thomas A Biga | EVP, President NW Region | Barnabas Health | NJ | $13,421,339 |
| 15 | Ronald E Price | COO | PGA Tour | FL | $13,219,345 |
| 16 | Gregory Adams | Chairman & CEO | Kaiser Foundation Health Plan | CA | $12,976,050 |
| 17 | John Starcher Jr JD | President & CEO | Bon Secours Mercy Health | OH | $12,809,033 |
| 18 | Thomas Kuhn | Former President & CEO | Edison Electric Institute | DC | $12,453,228 |
| 19 | Rod F Hochman MD | President/CEO | Providence St Joseph Health | WA | $12,257,636 |
| 20 | Erhardt Preitauer | President & CEO | CareSource Management Group | OH | $12,201,162 |
| 21 | Goran M Jurkovic CPA | CEO & President | Delta Dental Plan of Michigan | MI | $12,173,362 |
| 22 | Warner Thomas | President & CEO | Sutter Health | CA | $11,904,420 |
| 23 | Peter McCanna | CEO | Baylor Scott & White Holdings | TX | $11,667,482 |
| 24 | Terry D Shaw | President/CEO | Adventist Health System | FL | $9,855,391 |
| 25 | David Holmberg | CEO & President | Highmark Health Group | PA | $9,716,380 |
Source: IRS Form 990 electronically filed returns, Tax year 2024 Form 990 filings. Individuals appearing on multiple related-entity filings are deduplicated to the filing where they receive reportable compensation.. 25 categories shown.
Get more data →$1M+ Earners by Sector
Which nonprofit sectors have the most million-dollar earners? Healthcare dominates, accounting for over 60% of all $1M+ compensation packages.
| Sector | # Over $1M | Median Comp (Over $1M) | Highest Comp |
|---|---|---|---|
| Healthcare | 2,455 | $1,478,823 | $30,862,679 |
| Community Improvement | 80 | $1,306,186 | $12,453,228 |
| Philanthropy & Voluntarism | 79 | $1,237,936 | $24,062,159 |
| Education | 75 | $1,389,075 | $7,634,720 |
| Public & Societal Benefit | 74 | $1,192,504 | $10,723,727 |
| Human Services | 33 | $1,305,428 | $5,866,440 |
| Science & Technology | 29 | $1,201,840 | $5,957,132 |
| Mutual Benefit | 28 | $1,371,087 | $3,209,292 |
| Diseases & Medical | 28 | $1,176,216 | $3,192,334 |
| Religion | 26 | $1,236,360 | $5,039,197 |
| Medical Research | 22 | $1,223,802 | $2,746,750 |
| Employment | 18 | $1,514,103 | $6,725,007 |
| Recreation & Sports | 17 | $1,146,623 | $3,048,447 |
| Housing & Shelter | 14 | $1,169,816 | $2,127,456 |
| Mental Health | 12 | $1,446,658 | $4,013,008 |
Source: IRS Form 990 electronically filed returns, Tax year 2024. Sectors with fewer than 10 million-dollar earners omitted. Sector determined by NTEE code.. 15 categories shown.
Get more data →$1M+ Earners by State (Top 15)
States with the most nonprofit employees earning over $1 million in total compensation. New York leads with 707 — nearly three times the next state.
| State | # Over $1M |
|---|---|
| New York | 707 |
| California | 265 |
| New Jersey | 227 |
| Illinois | 209 |
| Ohio | 208 |
| Washington DC | 193 |
| Florida | 179 |
| Texas | 156 |
| Virginia | 154 |
| Minnesota | 141 |
| Washington | 140 |
| Indiana | 132 |
| North Carolina | 105 |
| Pennsylvania | 99 |
| Michigan | 98 |
| Total | 3,013 |
Source: IRS Form 990 electronically filed returns, Tax year 2024. States with fewer than 10 million-dollar earners omitted.. 15 categories shown.
Get more data →$1M+ Earners by Title
Which roles command million-dollar pay in the nonprofit sector? Physicians are the most common title among $1M+ earners, but CFOs have the highest median compensation in that group.
| Title | # Over $1M | Median Comp (Over $1M) |
|---|---|---|
| Physician | 598 | $1,363,516 |
| Chief Executive Officer | 488 | $1,499,716 |
| President | 239 | $1,351,909 |
| Board Chair | 102 | $1,650,226 |
| Chief Operating Officer | 93 | $1,548,389 |
| Board Member | 92 | $1,239,124 |
| Chief Financial Officer | 70 | $1,716,134 |
| Vice President | 57 | $1,189,241 |
| Executive Director | 38 | $1,250,210 |
| Orthopedic Surgeon | 37 | $1,589,888 |
Source: IRS Form 990 electronically filed returns, Tax year 2024. Only normalized titles with 10+ million-dollar earners shown.. 10 categories shown.
Get more data →Who Are the Highest-Paid Nonprofit Employees?
The nonprofit sector reported 482,293 compensated individuals on Form 990 filings for tax year 2024. While the median reported compensation is $78,378, the top of the pay scale tells a very different story. Over 4,000 nonprofit employees earned more than $1 million, and 136 exceeded $5 million in total compensation.
Healthcare Dominates the Top
Of the 4,007 nonprofit employees earning $1M+, 2,455 (61%) work in healthcare. Large hospital systems like Advocate Health, NY-Presbyterian, and Kaiser Permanente account for many of the highest packages — driven by the complexity of managing multi-billion-dollar health systems and competition with for-profit hospital chains.
The single highest-paid nonprofit employee in 2024 was James Skogsbergh, CEO of Advocate Aurora Health in Illinois, at $30.8 million. This figure includes base salary, bonus, deferred compensation, and nontaxable benefits as reported on Form 990 Part VII and Schedule J. Of the top 10 highest earners, 5 are health system CEOs and 4 are PGA Tour player-directors.
Why Nonprofit Pay Can Reach Millions
Understanding what drives top-tier nonprofit compensation
Key Drivers of High Nonprofit Pay
Organization Size
The largest nonprofits manage billions in revenue and tens of thousands of employees. A $30B health system CEO role is comparable in complexity to a Fortune 500 company.
Market Competition
Hospital CEOs compete for talent with for-profit health systems. Credit unions and insurance companies compete with commercial banks. Pay must be competitive to attract qualified leaders.
Deferred Compensation
Many top packages include substantial deferred comp and retirement benefits that vest over multiple years, inflating the reported total in the year they vest.
Revenue-Linked Pay
PGA Tour player-directors receive compensation tied to tournament revenue, which explains why professional athletes appear among the highest-paid nonprofit employees.
IRS Scrutiny
Despite high pay, nonprofits must demonstrate that compensation is 'reasonable' under IRC Section 4958. Boards use comparability data to justify executive pay packages.
61%
of $1M+ earners work in Healthcare
Healthcare organizations employ 2,455 of the 4,007 nonprofit employees earning over $1 million — more than all other sectors combined.
Geographic Concentration
Million-dollar nonprofit compensation is heavily concentrated in a handful of states. New York leads with 707 employees earning over $1M — nearly three times the 265 in California. This reflects New York's concentration of large hospital systems, financial nonprofits, and national advocacy organizations headquartered in Manhattan and the greater metro area.
Top 3 States
New York (707), California (265), and New Jersey (227) together account for nearly 30% of all million-dollar nonprofit earners nationwide.
DC Punches Above Its Weight
Washington DC has 193 million-dollar earners despite its small population — driven by national trade associations, advocacy groups, and policy organizations headquartered in the capital.
The Role of Title and Specialty
Physicians are the most common title among $1M+ nonprofit earners (598), reflecting the high salaries commanded by specialists at academic medical centers and large hospital systems. Chief executive officers are second (488), followed by presidents (239). Interestingly, CFOs who break the $1M threshold have the highest median compensation in that group ($1,716,134) — likely because only the very largest organizations pay CFOs at that level.
Orthopedic Surgeons Lead Medical Specialties
Among specific medical specialties, orthopedic surgeons are the most likely to earn $1M+ at nonprofits (37 individuals), with a median compensation of $1,589,888 among that group. Cardiothoracic surgeons and neurosurgeons also frequently appear in the seven-figure range.
Context for Donors and Board Members
High compensation at nonprofits often draws public scrutiny, but context matters. The IRS requires that compensation be 'reasonable and not excessive' based on comparable data. Under the intermediate sanctions rules (IRC Section 4958), excess benefit transactions can trigger excise taxes on both the individual and the board members who approved the compensation.
What Board Members Should Know
The IRS safe harbor for reasonable compensation requires a comparability study using data from similar organizations by budget size, geography, and mission
Total compensation on Form 990 includes deferred comp, retirement benefits, and nontaxable fringe benefits — not just salary
A one-time spike in reported compensation may reflect vesting of multi-year deferred comp rather than a single-year pay decision
Boards should document their compensation-setting process in meeting minutes to establish the rebuttable presumption of reasonableness
How This Data Is Calculated
Transparency in methodology builds trust.
Sample Size
482,293 compensated individuals
Data Source
IRS Form 990 electronically filed returns
Period
Tax year 2024
Total compensation includes reportable compensation from the organization (Form 990 Part VII, Column D), reportable compensation from related organizations (Column E), and other compensation such as deferred comp and nontaxable benefits (Column F). Only individuals with reportable compensation from the filing organization (Column D > 0) are included to avoid double-counting individuals reported on multiple related-entity filings. Rankings are deduplicated by individual across related organizations.
Total Compensation
Total compensation is the sum of reportable compensation from the organization (Part VII Column D), reportable compensation from related organizations (Column E), and estimated amount of other compensation (Column F). This matches the IRS definition used on Form 990 Part VII.
Deduplication
Many executives are reported on multiple related-entity Form 990 filings (e.g., a hospital system CEO may appear on the parent and subsidiary filings). We filter to rows where reportable_comp_from_org > 0 to identify the primary filing organization and avoid double-counting.
Sector Classification
Sectors are determined by the first letter of the organization's NTEE code assigned by the IRS. Organizations without an NTEE code are excluded from sector breakdowns.
Data Quality
We exclude records with data quality flags to ensure clean data. All monetary values are stored in cents in the database and divided by 100 for display. Only filings with processing_status = 'complete' are included.
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