Community improvement nonprofits: pay, overhead and reserves by state
15,185 community improvement organizations with revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026. Median program share 83.1%, management and general 10.5%, fundraising 0.0%, reserves 10.3 months; 40.9% report paying at least one officer or key employee.
Source: IRS Form 990 / 990-EZ e-file releases (public domain) joined with the Exempt Organizations Business Master File for NTEE codes; one latest return per EIN; universe = revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026, expenses above zero, 50 states + DC. Medians over filers reporting the field; management and fundraising shares count Form 990 filers only (990-EZ has no split). Data as of 2026-10-31.
Medians here (bar) vs all 226,109 filers nationally (mark):
| Revenue band | Filers | Pay anyone | 25th pct | Median | 75th pct |
|---|---|---|---|---|---|
| USD 100k-250k | 5,700 | 25% | $27,460 | $48,795 | $72,598 |
| USD 250k-500k | 3,511 | 37% | $51,154 | $75,000 | $102,210 |
| USD 500k-1M | 2,573 | 51% | $73,144 | $100,236 | $138,077 |
| USD 1M-5M | 3,401 | 64% | $105,658 | $150,126 | $213,964 |
Top officer = the highest reportable compensation from the organization among the officers, directors, key and highest-compensated employees listed on Form 990 Part VII or 990-EZ Part IV (title and amount only, never a name). Percentiles cover filers that pay anyone; a dash means fewer than 10 of them. Benefits and deferred pay excluded.
By state
States with 20 or more filers link to a page with the full band table and bars.
| State | Filers | Program median | Reserves (mo) | Top pay median, 500k-1M |
|---|---|---|---|---|
| Alabama | 197 | 88.2% | 9.5 | $108,681 |
| Alaska | 59 | 85.5% | 14.4 | — |
| Arizona | 226 | 78.3% | 9.3 | $116,300 |
| Arkansas | 109 | 82.8% | 15.9 | $110,000 |
| California | 1,522 | 83.8% | 8.1 | $111,057 |
| Colorado | 350 | 80.7% | 8.7 | $109,500 |
| Connecticut | 147 | 85.2% | 13.8 | $124,336 |
| Delaware | 73 | 79.8% | 12.0 | — |
| District of Columbia | 361 | 79.3% | 6.4 | $165,915 |
| Florida | 673 | 84.1% | 8.7 | $100,322 |
| Georgia | 408 | 84.7% | 8.6 | $101,920 |
| Hawaii | 90 | 80.7% | 14.7 | — |
| Idaho | 83 | 83.2% | 9.8 | — |
| Illinois | 629 | 80.4% | 10.1 | $96,712 |
| Indiana | 360 | 86.3% | 16.5 | $90,024 |
| Iowa | 216 | 88.7% | 14.1 | $88,415 |
| Kansas | 159 | 89.9% | 13.8 | — |
| Kentucky | 193 | 83.8% | 12.5 | $101,340 |
| Louisiana | 192 | 79.4% | 12.4 | $94,814 |
| Maine | 89 | 81.5% | 11.4 | $95,314 |
| Maryland | 332 | 84.8% | 9.7 | $100,505 |
| Massachusetts | 366 | 81.7% | 9.6 | $101,636 |
| Michigan | 442 | 84.8% | 10.8 | $91,004 |
| Minnesota | 341 | 82.2% | 9.5 | $105,823 |
| Mississippi | 129 | 80.0% | 13.6 | — |
| Missouri | 287 | 81.5% | 9.7 | $85,314 |
| Montana | 101 | 88.4% | 13.4 | $80,000 |
| Nebraska | 124 | 85.3% | 19.9 | $90,882 |
| Nevada | 111 | 76.2% | 8.3 | $102,042 |
| New Hampshire | 71 | 89.5% | 11.9 | — |
| New Jersey | 326 | 82.7% | 9.3 | $113,260 |
| New Mexico | 110 | 80.6% | 9.9 | $127,132 |
| New York | 998 | 82.6% | 8.6 | $97,917 |
| North Carolina | 416 | 81.3% | 11.3 | $97,766 |
| North Dakota | 80 | 84.1% | 18.3 | — |
| Ohio | 582 | 87.1% | 13.3 | $97,426 |
| Oklahoma | 149 | 84.7% | 9.9 | — |
| Oregon | 264 | 79.3% | 9.6 | $91,797 |
| Pennsylvania | 677 | 83.3% | 13.0 | $90,226 |
| Rhode Island | 47 | 73.4% | 14.1 | — |
| South Carolina | 225 | 87.1% | 10.4 | $95,810 |
| South Dakota | 94 | 86.0% | 13.3 | — |
| Tennessee | 279 | 84.1% | 10.3 | $97,583 |
| Texas | 990 | 83.3% | 11.3 | $120,000 |
| Utah | 103 | 82.0% | 12.3 | — |
| Vermont | 67 | 80.0% | 9.8 | $77,852 |
| Virginia | 469 | 78.8% | 10.7 | $101,895 |
| Washington | 417 | 82.0% | 8.9 | $92,101 |
| West Virginia | 79 | 90.0% | 11.3 | — |
| Wisconsin | 337 | 82.1% | 12.1 | $94,650 |
| Wyoming | 36 | 74.7% | 10.5 | — |
Paid report
USD 49 one-time: a community improvement organization vs the 10 closest named peers on top officer pay, expense split, reserves and revenue mix, with a filing link per peer; USD 79 adds the one-page comparability data sheet for the board file. Checkout opens shortly; the free lookup and pages work meanwhile.
NTEE group S as assigned in the Business Master File (code list). Codes can lag an organization's real activity; the paid report uses the 3-character code and lets you swap a peer once for free.