This research examines differences in the compensation of male and female executive directors and chief financial officers in nonprofit organizations. We utilize executive transition periods within organizations as an empirical strategy for isolating how gender impacts the salaries of two people who occupy the same role in the same organization. Two waves of IRS 990 compensation data are used to assess compensation practices over the past two decades. The good news includes an overall increase in the number of women holding executive positions and indications that the discriminatory component of pay (discrepancies for two people holding the same position within the same organization) is relatively small and may be decreasing. This good news, however, is accompanied by bad news: large cross-sectional gaps in pay that result from an over-representation of male executives in the largest nonprofits and those in industries with the highest executive pay.

中文翻译：

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一些好消息，更多坏消息：非营利组织董事和首席财务官的性别薪酬差距长达二十年


本研究探讨了非营利组织中男性和女性执行董事和首席财务官的薪酬差异。我们利用组织内的高管过渡期作为实证策略，以隔离性别如何影响同一组织中担任相同角色的两个人的工资。两波 IRS 990 薪酬数据用于评估过去二十年的薪酬实践。好消息包括担任行政职务的女性人数总体增加，并且有迹象表明薪酬中的歧视性成分（同一组织内担任同一职位的两个人的差异）相对较小，并且可能正在减少。然而，这个好消息也伴随着坏消息：在最大的非营利组织和高管薪酬最高的行业中，男性高管人数过多，导致跨部门薪酬差距巨大。