Recreation and sports nonprofits: pay, overhead and reserves by state
18,135 recreation and sports organizations with revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026. Median program share 93.5%, management and general 4.6%, fundraising 0.0%, reserves 7.5 months; 26.7% 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 | 9,132 | 14% | $7,152 | $19,150 | $40,000 |
| USD 250k-500k | 4,184 | 26% | $14,100 | $40,497 | $66,587 |
| USD 500k-1M | 2,482 | 41% | $37,251 | $67,744 | $94,203 |
| USD 1M-5M | 2,337 | 61% | $79,229 | $113,050 | $152,008 |
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 | 174 | 93.5% | 6.6 | $86,292 |
| Alaska | 111 | 93.3% | 9.8 | — |
| Arizona | 267 | 94.1% | 4.3 | $79,345 |
| Arkansas | 108 | 95.2% | 8.8 | — |
| California | 2,053 | 93.5% | 5.2 | $77,460 |
| Colorado | 450 | 87.9% | 8.0 | $83,700 |
| Connecticut | 306 | 96.0% | 8.2 | $93,777 |
| Delaware | 52 | 95.1% | 10.3 | — |
| District of Columbia | 63 | 84.0% | 7.6 | $80,132 |
| Florida | 771 | 93.6% | 5.5 | $75,881 |
| Georgia | 408 | 93.8% | 6.4 | $64,516 |
| Hawaii | 98 | 90.8% | 5.5 | — |
| Idaho | 136 | 92.6% | 7.4 | — |
| Illinois | 714 | 93.9% | 6.5 | $64,291 |
| Indiana | 398 | 95.8% | 8.2 | $59,925 |
| Iowa | 277 | 97.0% | 11.1 | $52,868 |
| Kansas | 138 | 90.6% | 8.2 | — |
| Kentucky | 198 | 95.3% | 7.7 | — |
| Louisiana | 139 | 92.3% | 7.1 | — |
| Maine | 118 | 88.8% | 18.4 | — |
| Maryland | 361 | 93.0% | 7.5 | $86,734 |
| Massachusetts | 613 | 91.9% | 9.2 | $54,342 |
| Michigan | 527 | 93.1% | 8.5 | $62,400 |
| Minnesota | 699 | 95.6% | 8.9 | $65,675 |
| Mississippi | 62 | 97.0% | 6.4 | — |
| Missouri | 250 | 93.5% | 7.1 | $48,900 |
| Montana | 150 | 89.3% | 9.7 | — |
| Nebraska | 157 | 91.4% | 8.2 | — |
| Nevada | 121 | 92.1% | 4.0 | — |
| New Hampshire | 163 | 92.7% | 13.1 | — |
| New Jersey | 573 | 95.7% | 7.5 | $83,849 |
| New Mexico | 81 | 93.1% | 6.8 | — |
| New York | 1,070 | 92.9% | 7.3 | $64,731 |
| North Carolina | 406 | 91.4% | 8.9 | $64,879 |
| North Dakota | 139 | 98.4% | 14.7 | — |
| Ohio | 672 | 96.8% | 8.9 | $67,797 |
| Oklahoma | 121 | 92.3% | 7.0 | — |
| Oregon | 290 | 92.5% | 6.5 | $72,000 |
| Pennsylvania | 1,021 | 93.8% | 9.6 | $54,470 |
| Rhode Island | 85 | 95.3% | 8.3 | — |
| South Carolina | 188 | 93.3% | 6.8 | — |
| South Dakota | 97 | 93.2% | 8.2 | — |
| Tennessee | 245 | 90.4% | 7.5 | $61,050 |
| Texas | 1,041 | 92.7% | 6.3 | $66,823 |
| Utah | 147 | 94.7% | 6.0 | — |
| Vermont | 110 | 91.7% | 14.0 | $63,552 |
| Virginia | 497 | 91.8% | 8.5 | $70,500 |
| Washington | 569 | 91.7% | 7.4 | $66,348 |
| West Virginia | 79 | 93.0% | 10.4 | — |
| Wisconsin | 543 | 93.4% | 11.4 | $49,658 |
| Wyoming | 79 | 95.2% | 11.1 | — |
Paid report
USD 49 one-time: a recreation and sports 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 N 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.