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IRS pay categories

Related content
Compensation in Chicago-area associations (2014)
2013 SALARY REPORTS
CEO pay in large associations
CEO pay in mid-size assocaitions

BASE
Includes all base pay, including pre-tax items such as a CEO’s personal 401(k) contributions.

From the IRS:  Listed person's base compensation that was included in box 1 or box 5 of Form W-2 (whichever is greater) or box 7 of Form 1099-MISC, issued to the person. Base compensation means nondiscretionary payments to a person agreed upon in advance, contingent only on the payee's performance of agreed-upon services (such as salary or fees).