At the very top, at least, there is some profit in the nonprofit world.

The Chronicle of Philanthropy's annual executive compensation study, released Tuesday, said 34 of the top execs of some of the nation's biggest charities and foundations made $1 million or more in 2012.

The median salaries rose 3.1% in 2012, down from a rise of 3.8% a year earlier, the study said.

Among those with the highest combined salaries, bonuses and deferred compensation packages were:

John Rushkay, executive vice president of United Jewish Appeal-Federation of Jewish Philanthropies of New York, who received $494,000 in salary, $2.64 million in deferred payments and $17,000 in other payments;

Bob Mazzuca, chief scout executive of Boy Scouts of America, who received $391,986 in salary, a $43,707 bonus, $1.3 million in deferred payments and $66,891 in other payments;

Brian Gallagher, president of United Way Worldwide, who received $520,043 in salary, a $180,657 bonus, $470,801 in deferred payments and $48,804 in other payments;

Edwin Feulner Jr., president of the Heritage Foundation, who received $531,561 in salary, a $613,250 bonus and $17,885 in other payments; and James Cuno, president of the J. Paul Getty Trust, who received $657,263 in salary, a $250,000 bonus and $156,757 in other payments.

The Chronicle's survey was based on 2012 data provided by 118 organizations.

On average, the Chronicle's study found that the median income for chief executives at all organizations was $417,989.

The study found that the median income was higher for operating and private institutions, at $497,513.

According to ChiefExecutive.net, the median total compensation package of a private, for-profit company chief executive in 2011 was $362,900.

ChiefExecutive.net also said that the median compensation package for chief executives at private companies with at least $1 billion in revenue was just under $1.7 million.

1) How do you think these salaries were calculated and based on what factors?

• In other words, if we think about the value chain of a typical non-for-profit, how do we measure a CEOs salary and compensation package.

2)What ethical issues might be of concern to a potential contributor when reading about these high compensation packages.