Mutual and membership benefit nonprofits: pay, overhead and reserves by state
2,583 mutual and membership benefit organizations with revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026. Median program share 90.3%, management and general 0.0%, fundraising 0.0%, reserves 36.3 months; 29.3% 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 | 1,040 | 24% | $2,500 | $7,902 | $21,211 |
| USD 250k-500k | 518 | 31% | $4,000 | $10,953 | $37,459 |
| USD 500k-1M | 368 | 31% | $4,400 | $16,468 | $52,343 |
| USD 1M-5M | 657 | 35% | $7,000 | $29,601 | $124,800 |
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 | 22 | 86.6% | 26.6 | — |
| Alaska | 12 | — | — | — |
| Arizona | 19 | — | — | — |
| Arkansas | 14 | — | — | — |
| California | 249 | 81.9% | 29.6 | $16,468 |
| Colorado | 36 | 78.6% | 31.5 | — |
| Connecticut | 42 | 83.1% | 65.1 | — |
| Delaware | 8 | — | — | — |
| District of Columbia | 33 | 52.6% | 24.8 | — |
| Florida | 94 | 73.3% | 41.0 | — |
| Georgia | 34 | 88.7% | 11.8 | — |
| Hawaii | 14 | — | — | — |
| Idaho | 17 | — | — | — |
| Illinois | 94 | 94.9% | 38.3 | — |
| Indiana | 72 | 86.9% | 66.9 | — |
| Iowa | 94 | 98.8% | 60.0 | — |
| Kansas | 19 | — | — | — |
| Kentucky | 27 | 0.0% | 21.6 | — |
| Louisiana | 30 | 97.5% | 30.4 | — |
| Maine | 13 | — | — | — |
| Maryland | 36 | 79.6% | 48.6 | — |
| Massachusetts | 73 | 90.5% | 45.9 | — |
| Michigan | 68 | 94.5% | 29.3 | — |
| Minnesota | 76 | 93.4% | 45.7 | — |
| Mississippi | 57 | 95.6% | 46.8 | — |
| Missouri | 56 | 75.6% | 24.1 | — |
| Montana | 11 | — | — | — |
| Nebraska | 13 | — | — | — |
| Nevada | 17 | — | — | — |
| New Hampshire | 14 | — | — | — |
| New Jersey | 172 | 91.3% | 17.9 | — |
| New Mexico | 25 | 81.5% | 64.6 | — |
| New York | 201 | 92.2% | 38.4 | $30,766 |
| North Carolina | 49 | 94.4% | 62.1 | — |
| North Dakota | 8 | — | — | — |
| Ohio | 111 | 100.0% | 36.7 | — |
| Oklahoma | 15 | — | — | — |
| Oregon | 37 | 96.1% | 15.7 | — |
| Pennsylvania | 154 | 91.3% | 46.7 | — |
| Rhode Island | 10 | — | — | — |
| South Carolina | 21 | 77.6% | 35.7 | — |
| South Dakota | 16 | — | — | — |
| Tennessee | 28 | 95.3% | 34.1 | — |
| Texas | 137 | 91.0% | 27.1 | — |
| Utah | 32 | 98.6% | 57.3 | — |
| Vermont | 13 | — | — | — |
| Virginia | 49 | 63.8% | 35.9 | — |
| Washington | 72 | 96.8% | 45.8 | — |
| West Virginia | 18 | — | — | — |
| Wisconsin | 42 | 95.0% | 80.9 | — |
| Wyoming | 9 | — | — | — |
Paid report
USD 49 one-time: a mutual and membership benefit 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 Y 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.