Health care nonprofits: pay, overhead and reserves by state
9,862 health care organizations with revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026. Median program share 84.5%, management and general 11.2%, fundraising 0.0%, reserves 12.9 months; 47.6% 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 | 2,629 | 30% | $21,703 | $38,948 | $60,745 |
| USD 250k-500k | 2,021 | 42% | $38,900 | $64,265 | $88,382 |
| USD 500k-1M | 1,883 | 52% | $60,000 | $83,774 | $111,590 |
| USD 1M-5M | 3,329 | 63% | $96,082 | $130,177 | $181,538 |
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 | 107 | 88.1% | 12.4 | — |
| Alaska | 37 | 86.1% | 12.4 | — |
| Arizona | 163 | 83.3% | 9.9 | $95,042 |
| Arkansas | 74 | 88.6% | 14.8 | — |
| California | 813 | 83.8% | 12.0 | $98,588 |
| Colorado | 214 | 83.2% | 11.8 | $79,494 |
| Connecticut | 148 | 86.9% | 12.7 | $94,968 |
| Delaware | 34 | 83.6% | 12.1 | — |
| District of Columbia | 127 | 78.0% | 7.8 | $113,829 |
| Florida | 518 | 86.2% | 9.5 | $84,538 |
| Georgia | 261 | 84.1% | 13.4 | $86,250 |
| Hawaii | 48 | 77.9% | 10.9 | — |
| Idaho | 59 | 80.9% | 13.5 | — |
| Illinois | 306 | 83.0% | 13.5 | $77,126 |
| Indiana | 213 | 86.8% | 11.6 | $80,000 |
| Iowa | 131 | 84.1% | 24.9 | — |
| Kansas | 131 | 82.2% | 20.6 | $90,966 |
| Kentucky | 127 | 84.0% | 16.0 | $76,702 |
| Louisiana | 117 | 84.8% | 14.4 | $66,396 |
| Maine | 109 | 85.2% | 14.6 | $79,024 |
| Maryland | 229 | 84.4% | 14.5 | $100,402 |
| Massachusetts | 229 | 81.0% | 11.1 | $81,691 |
| Michigan | 239 | 81.6% | 12.1 | $79,850 |
| Minnesota | 218 | 83.2% | 11.4 | $60,670 |
| Mississippi | 64 | 82.1% | 21.8 | — |
| Missouri | 184 | 82.7% | 13.7 | $127,501 |
| Montana | 67 | 86.3% | 20.1 | — |
| Nebraska | 95 | 87.4% | 23.4 | — |
| Nevada | 72 | 81.6% | 8.7 | $107,308 |
| New Hampshire | 62 | 88.6% | 12.2 | — |
| New Jersey | 280 | 85.1% | 15.5 | $77,243 |
| New Mexico | 81 | 81.6% | 10.5 | — |
| New York | 772 | 86.1% | 13.2 | $90,502 |
| North Carolina | 331 | 84.9% | 14.0 | $74,133 |
| North Dakota | 65 | 96.0% | 16.6 | — |
| Ohio | 333 | 87.5% | 17.2 | $71,500 |
| Oklahoma | 88 | 87.0% | 10.8 | — |
| Oregon | 151 | 85.8% | 11.5 | $85,150 |
| Pennsylvania | 544 | 86.3% | 14.1 | $80,950 |
| Rhode Island | 53 | 86.8% | 9.0 | — |
| South Carolina | 117 | 84.3% | 13.7 | — |
| South Dakota | 53 | 88.1% | 14.8 | — |
| Tennessee | 191 | 82.4% | 13.8 | $73,002 |
| Texas | 599 | 84.5% | 11.5 | $77,139 |
| Utah | 63 | 84.5% | 12.0 | — |
| Vermont | 74 | 85.7% | 12.4 | $83,075 |
| Virginia | 323 | 84.5% | 12.7 | $80,214 |
| Washington | 218 | 81.5% | 13.6 | $103,925 |
| West Virginia | 86 | 80.4% | 13.3 | — |
| Wisconsin | 209 | 84.7% | 13.4 | $88,096 |
| Wyoming | 35 | 88.5% | 22.3 | — |
Paid report
USD 49 one-time: a health care 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 E 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.