NP Benchmark

Public safety and disaster relief nonprofits: pay, overhead and reserves by state

5,837 public safety and disaster relief organizations with revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026. Median program share 93.7%, management and general 4.7%, fundraising 0.0%, reserves 30.9 months; 20.6% 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
93.7% vs 86.3%
Management and general
4.7% vs 10.0%
Fundraising
0.0% vs 0.0%
Months of reserves
30.9 mo vs 10.4 mo
Top officer pay, public safety and disaster relief, national, by revenue band
Revenue bandFilersPay anyone25th pctMedian75th pct
USD 100k-250k2,63711%$1,800$10,000$39,965
USD 250k-500k1,53418%$5,000$19,824$59,166
USD 500k-1M91629%$9,600$37,500$79,485
USD 1M-5M75049%$43,912$86,573$129,964

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
Alabama11097.6%29.5—
Alaska17———
Arizona3686.5%14.0—
Arkansas3199.0%40.4—
California21288.6%11.3$70,128
Colorado7384.5%12.6—
Connecticut8494.7%26.9—
Delaware4791.8%33.9—
District of Columbia2381.8%11.7—
Florida12591.0%9.0—
Georgia4991.8%14.4—
Hawaii17———
Idaho16———
Illinois4292.7%10.9—
Indiana13496.7%22.6—
Iowa6497.9%56.1—
Kansas18———
Kentucky6189.5%26.6—
Louisiana6390.8%11.7—
Maine14———
Maryland21593.6%50.3—
Massachusetts2679.8%13.7—
Michigan3993.4%15.1—
Minnesota9593.3%46.1—
Mississippi14———
Missouri3795.0%23.5—
Montana3089.8%33.8—
Nebraska15———
Nevada9———
New Hampshire15———
New Jersey25087.2%36.9—
New Mexico7———
New York64392.0%46.8$8,295
North Carolina61396.6%26.9$25,335
North Dakota3296.8%63.4—
Ohio12298.3%24.6—
Oklahoma2892.9%15.4—
Oregon3685.6%15.7—
Pennsylvania1,06593.4%45.7$8,400
Rhode Island16———
South Carolina4694.3%19.4—
South Dakota4397.6%38.2—
Tennessee12793.0%23.7—
Texas37894.6%21.5$64,167
Utah9———
Vermont3796.0%33.4—
Virginia31993.1%39.5$62,400
Washington4490.8%11.0—
West Virginia19596.4%31.7—
Wisconsin8592.1%28.1—
Wyoming11———

Paid report

USD 49 one-time: a public safety and disaster relief 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 M 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.