Public and societal benefit nonprofits: pay, overhead and reserves by state
4,027 public and societal benefit organizations with revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026. Median program share 84.9%, management and general 9.0%, fundraising 0.0%, reserves 11.1 months; 37.3% 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 | 1,681 | 20% | $15,281 | $35,075 | $64,144 |
| USD 250k-500k | 910 | 36% | $30,900 | $66,441 | $93,746 |
| USD 500k-1M | 614 | 48% | $63,183 | $100,000 | $133,620 |
| USD 1M-5M | 822 | 66% | $97,445 | $139,131 | $191,194 |
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 | 57 | 91.6% | 12.7 | — |
| Alaska | 27 | 85.2% | 17.8 | — |
| Arizona | 75 | 81.4% | 13.6 | — |
| Arkansas | 18 | — | — | — |
| California | 463 | 86.0% | 8.1 | $103,789 |
| Colorado | 82 | 83.0% | 11.0 | — |
| Connecticut | 29 | 76.3% | 17.1 | — |
| Delaware | 27 | 85.0% | 32.1 | — |
| District of Columbia | 158 | 78.3% | 6.4 | $148,401 |
| Florida | 218 | 86.5% | 9.6 | $107,200 |
| Georgia | 88 | 83.9% | 8.2 | — |
| Hawaii | 27 | 85.6% | 10.1 | — |
| Idaho | 22 | 92.6% | 8.7 | — |
| Illinois | 149 | 79.9% | 14.5 | — |
| Indiana | 79 | 96.4% | 15.2 | — |
| Iowa | 46 | 83.4% | 14.6 | — |
| Kansas | 36 | 95.9% | 13.2 | — |
| Kentucky | 56 | 76.8% | 15.1 | — |
| Louisiana | 42 | 87.5% | 18.6 | — |
| Maine | 24 | 83.9% | 15.0 | — |
| Maryland | 82 | 79.2% | 10.4 | — |
| Massachusetts | 108 | 79.3% | 13.9 | — |
| Michigan | 106 | 86.5% | 11.7 | — |
| Minnesota | 76 | 78.8% | 8.3 | — |
| Mississippi | 63 | 88.7% | 25.9 | — |
| Missouri | 73 | 79.7% | 13.9 | — |
| Montana | 25 | 86.9% | 11.9 | — |
| Nebraska | 22 | 84.2% | 26.3 | — |
| Nevada | 34 | 86.6% | 15.3 | — |
| New Hampshire | 27 | 67.6% | 11.7 | — |
| New Jersey | 76 | 83.1% | 14.0 | — |
| New Mexico | 21 | 93.8% | 11.8 | — |
| New York | 210 | 85.6% | 12.4 | $111,117 |
| North Carolina | 92 | 88.0% | 8.4 | — |
| North Dakota | 20 | 98.6% | 16.3 | — |
| Ohio | 125 | 84.8% | 12.0 | — |
| Oklahoma | 32 | 90.0% | 11.8 | — |
| Oregon | 73 | 88.0% | 11.1 | $90,000 |
| Pennsylvania | 210 | 91.2% | 8.9 | $63,183 |
| Rhode Island | 18 | — | — | — |
| South Carolina | 62 | 86.6% | 9.3 | — |
| South Dakota | 24 | 84.8% | 13.9 | — |
| Tennessee | 76 | 84.4% | 6.9 | — |
| Texas | 232 | 82.9% | 11.2 | $100,000 |
| Utah | 44 | 86.5% | 16.2 | — |
| Vermont | 10 | — | — | — |
| Virginia | 151 | 83.1% | 10.2 | $121,975 |
| Washington | 82 | 81.4% | 12.8 | — |
| West Virginia | 24 | 95.9% | 23.0 | — |
| Wisconsin | 78 | 84.8% | 10.3 | $76,870 |
| Wyoming | 28 | 86.3% | 9.2 | — |
Paid report
USD 49 one-time: a public and societal 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 W 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.