Mutual and membership benefit nonprofits in Massachusetts: executive director pay, overhead ratio and reserves
73 mutual and membership benefit organizations in Massachusetts with revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026. Their median program share of expenses is 90.5%, management and general 8.1% (Form 990 filers), fundraising 0.0%, and the median organization holds 45.9 months of expenses in net assets. 28.8% pay at least one officer or key employee; among those with revenue USD 500k-1M the median top officer pay is —.
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 mutual and membership benefit nationally (mark):
| Revenue band | Filers | Pay anyone | 25th pct | Median | 75th pct |
|---|---|---|---|---|---|
| USD 100k-250k | 33 | 12% | — | — | — |
| USD 250k-500k | 14 | 50% | — | — | — |
| USD 500k-1M | 9 | 44% | — | — | — |
| USD 1M-5M | 17 | 35% | — | — | — |
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.
Where your organization sits
Use the free lookup with your EIN for your own figures against these medians, or get the USD 49 report for the 10 named peers closest to you in Massachusetts.
Paid report
USD 49 one-time: a mutual and membership benefit organization in Massachusetts 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.
Mutual and membership benefit in other states
California (249) · New York (201) · New Jersey (172) · Pennsylvania (154) · Texas (137) · Ohio (111) · Florida (94) · Iowa (94) · Illinois (94) · Minnesota (76) · Indiana (72) · Washington (72) · all states
Other causes in Massachusetts
Education (951) · Arts, culture and humanities (875) · Human services (732) · Recreation and sports (613) · Housing and shelter (378) · Community improvement (366) · Philanthropy and grantmaking (240) · Environment (229) · Health care (229) · Religion-related (225) · Youth development (210) · International (181) · Animal-related (157) · Food, agriculture and nutrition (130) · Employment (124) · Mental health and crisis intervention (121) · Public and societal benefit (108) · Disease and disorder specific (101) · Medical research (82) · Civil rights and advocacy (78) · Crime and legal (75) · Science and technology (55) · Public safety and disaster relief (26) · Social science (20)