Crime and legal nonprofits: pay, overhead and reserves by state
3,638 crime and legal organizations with revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026. Median program share 83.4%, management and general 12.2%, fundraising 0.4%, reserves 9.1 months; 60.5% 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 | 1,069 | 37% | $30,000 | $50,000 | $70,013 |
| USD 250k-500k | 743 | 53% | $50,989 | $69,745 | $88,159 |
| USD 500k-1M | 746 | 70% | $70,858 | $88,304 | $113,500 |
| USD 1M-5M | 1,080 | 82% | $97,760 | $124,892 | $160,387 |
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 | 67 | 83.0% | 14.4 | $80,696 |
| Alaska | 7 | — | — | — |
| Arizona | 69 | 84.7% | 7.7 | $116,742 |
| Arkansas | 43 | 76.3% | 6.2 | — |
| California | 408 | 84.5% | 8.4 | $104,677 |
| Colorado | 103 | 81.0% | 10.1 | $88,726 |
| Connecticut | 24 | 81.0% | 6.5 | — |
| Delaware | 17 | — | — | — |
| District of Columbia | 67 | 78.0% | 7.9 | $110,858 |
| Florida | 197 | 86.0% | 8.5 | $88,700 |
| Georgia | 109 | 84.9% | 9.9 | $75,365 |
| Hawaii | 19 | — | — | — |
| Idaho | 16 | — | — | — |
| Illinois | 126 | 81.9% | 9.5 | $90,933 |
| Indiana | 71 | 82.5% | 10.6 | — |
| Iowa | 26 | 89.2% | 14.9 | — |
| Kansas | 28 | 83.2% | 15.5 | — |
| Kentucky | 44 | 82.5% | 13.1 | — |
| Louisiana | 52 | 81.6% | 9.2 | — |
| Maine | 25 | 86.0% | 8.4 | — |
| Maryland | 55 | 84.9% | 5.3 | $106,244 |
| Massachusetts | 75 | 75.3% | 11.8 | $103,808 |
| Michigan | 111 | 82.0% | 9.5 | $79,971 |
| Minnesota | 89 | 78.3% | 7.9 | $109,761 |
| Mississippi | 21 | 78.4% | 13.5 | — |
| Missouri | 65 | 85.9% | 11.8 | — |
| Montana | 24 | 82.6% | 18.3 | — |
| Nebraska | 31 | 86.3% | 13.5 | — |
| Nevada | 30 | 85.2% | 9.7 | — |
| New Hampshire | 16 | — | — | — |
| New Jersey | 55 | 83.7% | 6.2 | $89,058 |
| New Mexico | 28 | 80.2% | 11.5 | — |
| New York | 214 | 80.5% | 6.4 | $97,500 |
| North Carolina | 118 | 83.5% | 9.2 | $72,744 |
| North Dakota | 8 | — | — | — |
| Ohio | 86 | 89.0% | 11.2 | $67,287 |
| Oklahoma | 59 | 80.0% | 12.4 | — |
| Oregon | 95 | 85.6% | 6.6 | $87,999 |
| Pennsylvania | 137 | 80.1% | 10.5 | $98,297 |
| Rhode Island | 10 | — | — | — |
| South Carolina | 42 | 84.6% | 11.8 | — |
| South Dakota | 15 | — | — | — |
| Tennessee | 89 | 87.4% | 10.1 | $87,186 |
| Texas | 238 | 83.4% | 10.9 | $83,820 |
| Utah | 34 | 88.0% | 7.9 | — |
| Vermont | 27 | 90.9% | 6.3 | — |
| Virginia | 108 | 86.3% | 8.6 | $82,598 |
| Washington | 120 | 83.8% | 6.9 | $100,000 |
| West Virginia | 29 | 83.6% | 10.9 | — |
| Wisconsin | 75 | 79.1% | 10.9 | $87,826 |
| Wyoming | 16 | — | — | — |
Paid report
USD 49 one-time: a crime and legal 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 I 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.