NP Benchmark

Education nonprofits: pay, overhead and reserves by state

31,223 education organizations with revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026. Median program share 87.4%, management and general 10.0%, fundraising 0.0%, reserves 9.8 months; 40.4% 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):

Program expenses
87.4% vs 86.3%
Management and general
10.0% vs 10.0%
Fundraising
0.0% vs 0.0%
Months of reserves
9.8 mo vs 10.4 mo
Top officer pay, education, national, by revenue band
Revenue bandFilersPay anyone25th pctMedian75th pct
USD 100k-250k11,31420%$17,769$35,276$56,643
USD 250k-500k6,29037%$36,000$57,679$81,863
USD 500k-1M5,08450%$53,125$77,705$107,651
USD 1M-5M8,53564%$81,129$114,633$155,437

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.

StateFilersProgram medianReserves (mo)Top pay median, 500k-1M
Alabama39590.8%10.1$64,684
Alaska7983.0%11.9—
Arizona57587.5%7.8$61,956
Arkansas21689.5%9.4$50,859
California3,80887.8%9.3$88,931
Colorado78486.2%8.5$83,500
Connecticut40386.3%13.1$81,499
Delaware11588.1%13.2—
District of Columbia39282.3%8.6$117,286
Florida1,69589.6%6.4$67,299
Georgia93989.0%7.6$75,729
Hawaii14889.8%11.2$76,352
Idaho17389.0%7.9$69,357
Illinois1,17485.6%11.7$80,212
Indiana60587.3%11.2$70,114
Iowa34493.9%15.2$65,137
Kansas27286.9%17.7$85,509
Kentucky35489.7%8.3$73,500
Louisiana30586.8%10.3$83,917
Maine20084.9%20.5$72,499
Maryland55085.9%8.8$84,615
Massachusetts95182.4%13.3$96,030
Michigan74487.0%13.0$72,398
Minnesota69887.3%8.2$75,288
Mississippi21188.9%9.1$86,188
Missouri49285.3%11.4$89,275
Montana14785.6%15.9$82,414
Nebraska18688.8%15.4$86,400
Nevada17584.4%9.0$92,216
New Hampshire19583.8%9.4$80,769
New Jersey83889.5%8.3$70,000
New Mexico21386.3%11.8$69,736
New York1,99484.7%11.0$85,000
North Carolina1,00987.7%8.7$69,177
North Dakota6889.5%22.7—
Ohio1,17192.8%9.5$73,492
Oklahoma31689.8%9.9$72,644
Oregon55985.0%8.9$72,815
Pennsylvania1,23285.0%12.0$66,622
Rhode Island12684.3%11.8$85,164
South Carolina48488.8%7.2$63,000
South Dakota9090.7%15.5—
Tennessee55387.2%7.7$75,038
Texas2,39888.7%9.0$76,238
Utah21486.0%8.1$90,360
Vermont16685.3%10.6$74,350
Virginia91186.3%11.5$70,531
Washington83887.7%10.0$76,736
West Virginia11691.5%11.7$47,550
Wisconsin52787.0%12.8$68,921
Wyoming7587.7%11.2—

Paid report

USD 49 one-time: a education 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 B 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.