NP Benchmark

Housing and shelter nonprofits: pay, overhead and reserves by state

10,787 housing and shelter organizations with revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026. Median program share 87.6%, management and general 11.3%, fundraising 0.0%, reserves 13.2 months; 26.2% 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
87.6% vs 86.3%
Management and general
11.3% vs 10.0%
Fundraising
0.0% vs 0.0%
Months of reserves
13.2 mo vs 10.4 mo
Top officer pay, housing and shelter, national, by revenue band
Revenue bandFilersPay anyone25th pctMedian75th pct
USD 100k-250k2,95813%$18,000$36,000$60,000
USD 250k-500k2,31719%$36,926$60,000$80,293
USD 500k-1M2,32925%$52,320$75,079$101,656
USD 1M-5M3,18345%$84,919$109,938$145,500

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
Alabama13490.3%13.9—
Alaska3488.7%12.4—
Arizona13489.1%17.7—
Arkansas13283.7%23.3—
California1,22089.4%7.9$80,800
Colorado22190.4%16.2—
Connecticut17887.9%24.1—
Delaware4886.6%22.6—
District of Columbia6086.2%17.7—
Florida44188.5%13.9$84,082
Georgia26186.8%10.4$60,000
Hawaii6590.0%27.3—
Idaho4586.6%24.1—
Illinois31386.7%10.0$68,782
Indiana22783.8%19.7$58,000
Iowa12388.4%14.1—
Kansas8583.3%13.6$69,206
Kentucky12486.1%16.4—
Louisiana16578.9%22.5—
Maine10086.9%16.0—
Maryland19087.8%8.3$93,948
Massachusetts37887.2%16.5$76,622
Michigan34282.0%12.0$64,880
Minnesota30088.5%24.1$71,690
Mississippi7583.1%4.6—
Missouri20084.1%16.7$90,043
Montana6388.7%14.1—
Nebraska8387.8%25.5—
Nevada5682.7%13.9—
New Hampshire7389.5%9.6—
New Jersey22586.0%21.4$85,340
New Mexico5787.5%16.1—
New York94387.2%8.5$78,150
North Carolina31887.2%9.2$71,500
North Dakota3285.8%10.3—
Ohio45488.2%9.9$65,558
Oklahoma11789.9%9.0—
Oregon17185.7%25.1—
Pennsylvania45388.5%12.2$52,043
Rhode Island8088.5%12.1—
South Carolina14486.4%12.2—
South Dakota3188.1%24.5—
Tennessee25588.3%16.0$78,304
Texas84588.6%13.7$86,116
Utah5084.6%10.3—
Vermont4591.0%11.9—
Virginia20886.2%13.0$114,034
Washington20988.8%11.8$82,474
West Virginia4984.7%16.4—
Wisconsin19886.3%22.1$75,192
Wyoming3388.6%22.9—

Paid report

USD 49 one-time: a housing and shelter 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 L 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.