Employment nonprofits: pay, overhead and reserves by state
3,462 employment organizations with revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026. Median program share 82.9%, management and general 11.1%, fundraising 0.0%, reserves 11.8 months; 58.7% 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 | 1,059 | 42% | $6,400 | $19,414 | $45,500 |
| USD 250k-500k | 621 | 50% | $19,464 | $55,093 | $82,961 |
| USD 500k-1M | 605 | 62% | $50,000 | $87,080 | $112,947 |
| USD 1M-5M | 1,177 | 76% | $92,706 | $120,286 | $157,323 |
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 | 42 | 84.1% | 13.2 | — |
| Alaska | 21 | 76.6% | 15.1 | — |
| Arizona | 40 | 85.3% | 10.0 | — |
| Arkansas | 21 | 87.2% | 9.7 | — |
| California | 424 | 83.6% | 11.7 | $79,835 |
| Colorado | 63 | 76.5% | 10.7 | — |
| Connecticut | 50 | 86.4% | 12.0 | — |
| Delaware | 13 | — | — | — |
| District of Columbia | 53 | 76.0% | 11.3 | — |
| Florida | 138 | 86.9% | 8.5 | $90,388 |
| Georgia | 74 | 83.2% | 7.4 | — |
| Hawaii | 11 | — | — | — |
| Idaho | 8 | — | — | — |
| Illinois | 162 | 79.1% | 13.2 | $94,598 |
| Indiana | 69 | 85.2% | 11.6 | — |
| Iowa | 34 | 79.7% | 18.5 | — |
| Kansas | 15 | — | — | — |
| Kentucky | 37 | 90.0% | 13.6 | — |
| Louisiana | 26 | 71.4% | 9.1 | — |
| Maine | 12 | — | — | — |
| Maryland | 75 | 81.7% | 9.5 | — |
| Massachusetts | 124 | 85.8% | 10.3 | $75,000 |
| Michigan | 93 | 89.5% | 9.5 | — |
| Minnesota | 97 | 83.6% | 10.0 | $84,828 |
| Mississippi | 13 | — | — | — |
| Missouri | 112 | 82.5% | 14.9 | $97,516 |
| Montana | 15 | — | — | — |
| Nebraska | 23 | 83.0% | 21.5 | — |
| Nevada | 30 | 71.1% | 19.9 | — |
| New Hampshire | 17 | — | — | — |
| New Jersey | 95 | 83.2% | 13.3 | — |
| New Mexico | 18 | — | — | — |
| New York | 338 | 80.0% | 14.0 | $73,250 |
| North Carolina | 83 | 78.1% | 11.2 | $78,141 |
| North Dakota | 9 | — | — | — |
| Ohio | 151 | 83.1% | 13.1 | $86,868 |
| Oklahoma | 38 | 86.2% | 8.0 | — |
| Oregon | 64 | 83.5% | 14.3 | — |
| Pennsylvania | 152 | 84.3% | 12.4 | $94,500 |
| Rhode Island | 31 | 73.2% | 13.5 | — |
| South Carolina | 17 | — | — | — |
| South Dakota | 11 | — | — | — |
| Tennessee | 64 | 81.1% | 11.3 | — |
| Texas | 145 | 83.4% | 7.8 | $73,352 |
| Utah | 24 | 89.0% | 10.7 | — |
| Vermont | 7 | — | — | — |
| Virginia | 77 | 82.9% | 9.3 | $97,880 |
| Washington | 101 | 81.7% | 15.2 | $109,776 |
| West Virginia | 31 | 87.2% | 9.8 | — |
| Wisconsin | 85 | 87.7% | 11.7 | — |
| Wyoming | 9 | — | — | — |
Paid report
USD 49 one-time: a employment 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 J 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.