Governance and Compensation Index (GCI), v2.0

International Conference Research PresentationInternational Conference on Innovations in Architecture, Design, Business, Society, Language & Literature (ICADBSL 2025)Host Institution: Vellore Institute of Technology (VIT), IndiaFormat: Peer-reviewed international conference presentationRole: Student Research PresenterPaper Presented: Disproportionate CEO Compensation in U.S. 501(c)(4) Nonprofits: Governance, Equity, and AccountabilityInstitutional Affiliation: Borough of Manhattan Community College (CUNY)Faculty Facilitator: Professor Shamira Soren Malekar (Keynote Speaker)Date: October 30, 2025

Description

This record documents an earlier conference presentation of ongoing research examining executive compensation and governance structures in U.S. 501(c)(4) nonprofit organizations.

The paper, originally presented as “Disproportionate CEO Compensation in U.S. 501(c)(4) Nonprofits: Governance, Equity, and Accountability” at ICADBSL 2025, introduced an initial governance–equity–accountability framework and preliminary empirical analysis using IRS Form 990 data.

The presentation represents an early stage of a broader research program in which executive compensation is conceptualized as a governance-mediated outcome. Specifically, the work contributed to the development of a governance coherence framework, in which compensation outcomes reflect the alignment of oversight, benchmarking, documentation, and transparency systems.

Since the conference presentation, the research has been substantially revised, expanded, and formalized into a working paper:

“Governing Fair Pay: CEO Compensation, Board Oversight, and Accountability in U.S. 501(c)(4) Nonprofits”Available on SSRN: https://doi.org/10.2139/ssrn.6571798

The current working paper extends the initial framework through:

A refined theoretical model centered on governance coherence

A structured empirical measure, the Governance Quality Index (GQI), for analyzing observable governance practices

A formalized evaluation instrument, the Governance and Compensation Index (GCI), v1.0, designed for board-level compensation decision analysis

This record reflects the developmental stage of the research and its transition into an integrated theoretical, empirical, and measurement framework.