Philanthropy and grantmaking nonprofits: pay, overhead and reserves by state
9,260 philanthropy and grantmaking organizations with revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026. Median program share 87.7%, management and general 8.1%, fundraising 0.0%, reserves 18.0 months; 31.1% 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 | 3,563 | 16% | $16,921 | $35,418 | $55,545 |
| USD 250k-500k | 1,986 | 28% | $31,361 | $54,570 | $79,949 |
| USD 500k-1M | 1,467 | 37% | $55,945 | $80,000 | $109,007 |
| USD 1M-5M | 2,244 | 54% | $87,043 | $115,711 | $165,000 |
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.
| State | Filers | Program median | Reserves (mo) | Top pay median, 500k-1M |
|---|---|---|---|---|
| Alabama | 123 | 88.1% | 17.4 | — |
| Alaska | 23 | 94.1% | 10.0 | — |
| Arizona | 132 | 88.0% | 14.3 | $84,430 |
| Arkansas | 76 | 86.8% | 18.3 | — |
| California | 933 | 89.0% | 14.5 | $90,668 |
| Colorado | 194 | 90.4% | 19.0 | $85,570 |
| Connecticut | 123 | 88.5% | 18.2 | $104,484 |
| Delaware | 34 | 87.3% | 17.7 | — |
| District of Columbia | 104 | 80.4% | 11.6 | — |
| Florida | 568 | 91.1% | 12.5 | $84,814 |
| Georgia | 250 | 89.0% | 17.8 | $80,000 |
| Hawaii | 43 | 86.8% | 18.8 | — |
| Idaho | 35 | 94.0% | 11.1 | — |
| Illinois | 382 | 86.1% | 20.5 | $84,000 |
| Indiana | 195 | 83.7% | 26.9 | $74,634 |
| Iowa | 132 | 92.0% | 61.7 | — |
| Kansas | 125 | 89.1% | 42.5 | — |
| Kentucky | 95 | 88.2% | 30.2 | — |
| Louisiana | 84 | 85.4% | 26.1 | — |
| Maine | 37 | 82.3% | 61.7 | — |
| Maryland | 161 | 90.4% | 12.3 | — |
| Massachusetts | 240 | 88.4% | 23.0 | $80,984 |
| Michigan | 250 | 84.7% | 28.0 | $67,763 |
| Minnesota | 194 | 90.1% | 13.0 | $82,626 |
| Mississippi | 53 | 80.3% | 20.4 | — |
| Missouri | 188 | 87.6% | 28.5 | $70,000 |
| Montana | 52 | 86.3% | 26.0 | — |
| Nebraska | 91 | 90.7% | 40.8 | — |
| Nevada | 61 | 84.2% | 12.6 | — |
| New Hampshire | 47 | 87.5% | 22.0 | — |
| New Jersey | 281 | 91.6% | 11.1 | $103,250 |
| New Mexico | 50 | 87.3% | 38.4 | — |
| New York | 761 | 87.4% | 11.2 | $89,103 |
| North Carolina | 244 | 86.7% | 16.8 | $70,662 |
| North Dakota | 39 | 92.4% | 37.4 | — |
| Ohio | 373 | 86.5% | 32.4 | $69,493 |
| Oklahoma | 102 | 90.0% | 28.2 | — |
| Oregon | 112 | 87.4% | 14.2 | — |
| Pennsylvania | 391 | 85.2% | 24.2 | $78,000 |
| Rhode Island | 21 | 88.9% | 37.6 | — |
| South Carolina | 118 | 88.9% | 14.6 | — |
| South Dakota | 37 | 88.2% | 21.0 | — |
| Tennessee | 159 | 86.2% | 11.1 | $80,093 |
| Texas | 720 | 87.4% | 16.0 | $84,998 |
| Utah | 88 | 87.0% | 9.2 | — |
| Vermont | 26 | 80.0% | 16.8 | — |
| Virginia | 228 | 85.8% | 19.1 | $80,000 |
| Washington | 220 | 87.2% | 18.1 | $94,401 |
| West Virginia | 38 | 87.2% | 73.0 | — |
| Wisconsin | 201 | 87.3% | 32.7 | — |
| Wyoming | 26 | 90.1% | 21.2 | — |
Paid report
USD 49 one-time: a philanthropy and grantmaking 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 T 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.