NP Benchmark

Human services nonprofits: pay, overhead and reserves by state

30,154 human services organizations with revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026. Median program share 85.7%, management and general 10.9%, fundraising 0.0%, reserves 9.0 months; 51.0% 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
85.7% vs 86.3%
Management and general
10.9% vs 10.0%
Fundraising
0.0% vs 0.0%
Months of reserves
9.0 mo vs 10.4 mo
Top officer pay, human services, national, by revenue band
Revenue bandFilersPay anyone25th pctMedian75th pct
USD 100k-250k9,57431%$20,842$37,516$57,308
USD 250k-500k6,26646%$36,528$57,792$77,865
USD 500k-1M5,54257%$55,385$75,000$96,962
USD 1M-5M8,77272%$81,569$105,846$139,000

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
Alabama43287.3%10.3$65,000
Alaska10987.7%12.9$63,594
Arizona47384.6%8.7$73,365
Arkansas27888.8%9.3$60,586
California3,10187.1%7.3$88,372
Colorado70283.8%8.4$83,574
Connecticut31385.6%9.0$84,942
Delaware11686.3%11.8$79,962
District of Columbia26682.4%6.2$106,192
Florida1,64386.9%6.2$70,456
Georgia1,02585.7%7.3$76,260
Hawaii12885.1%9.8$67,618
Idaho17486.7%11.4$77,228
Illinois1,08085.2%9.0$75,000
Indiana68686.2%10.9$68,827
Iowa40988.3%11.3$68,984
Kansas33287.7%9.6$59,560
Kentucky37788.2%11.1$68,604
Louisiana37887.5%9.4$71,882
Maine16785.4%11.0$67,378
Maryland56185.2%7.3$83,231
Massachusetts73283.5%11.6$85,864
Michigan99184.6%9.4$70,644
Minnesota69286.4%9.6$76,373
Mississippi19586.9%8.6$59,634
Missouri70785.5%12.0$69,958
Montana19186.7%10.9$66,955
Nebraska26485.7%10.7$64,400
Nevada18885.4%8.9$60,000
New Hampshire19983.3%11.3$83,077
New Jersey70689.2%6.3$83,000
New Mexico20386.6%9.2$65,330
New York1,73784.1%7.5$82,900
North Carolina94785.2%9.2$69,500
North Dakota12388.0%9.2$78,635
Ohio1,09187.0%9.7$67,212
Oklahoma37784.3%10.8$76,981
Oregon51485.0%9.4$75,158
Pennsylvania1,20784.7%10.5$75,290
Rhode Island10179.6%10.2—
South Carolina45085.3%11.3$71,149
South Dakota13686.0%12.4$70,278
Tennessee67784.0%10.4$70,000
Texas2,12985.6%9.4$75,000
Utah21290.3%8.5$76,860
Vermont15184.1%9.3$74,601
Virginia78185.7%8.9$71,263
Washington74285.9%8.0$83,446
West Virginia19687.3%9.3$47,040
Wisconsin64784.8%10.7$67,108
Wyoming11885.7%9.4$58,856

Paid report

USD 49 one-time: a human services 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 P 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.