Religion-related nonprofits: pay, overhead and reserves by state
15,002 religion-related organizations with revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026. Median program share 87.2%, management and general 8.8%, fundraising 0.0%, reserves 8.9 months; 44.8% 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 | 7,047 | 37% | $21,731 | $38,423 | $60,325 |
| USD 250k-500k | 3,524 | 47% | $32,710 | $55,556 | $81,000 |
| USD 500k-1M | 2,297 | 51% | $43,500 | $69,594 | $97,967 |
| USD 1M-5M | 2,134 | 60% | $62,735 | $94,663 | $131,914 |
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 | 270 | 94.8% | 10.7 | $73,252 |
| Alaska | 40 | 80.3% | 15.4 | — |
| Arizona | 252 | 83.3% | 8.3 | $76,830 |
| Arkansas | 141 | 90.5% | 8.1 | $59,628 |
| California | 1,883 | 87.6% | 9.6 | $72,509 |
| Colorado | 368 | 84.2% | 6.8 | $84,298 |
| Connecticut | 90 | 80.9% | 15.3 | — |
| Delaware | 39 | 89.7% | 17.7 | — |
| District of Columbia | 52 | 83.9% | 6.1 | — |
| Florida | 1,048 | 88.6% | 6.5 | $74,100 |
| Georgia | 657 | 84.5% | 8.1 | $71,178 |
| Hawaii | 45 | 92.5% | 9.1 | — |
| Idaho | 91 | 89.1% | 8.4 | — |
| Illinois | 476 | 85.7% | 9.8 | $63,066 |
| Indiana | 348 | 87.8% | 9.6 | $62,435 |
| Iowa | 103 | 90.7% | 14.1 | — |
| Kansas | 143 | 85.1% | 12.2 | — |
| Kentucky | 172 | 89.3% | 8.5 | $47,951 |
| Louisiana | 157 | 91.5% | 9.7 | — |
| Maine | 36 | 86.1% | 10.1 | — |
| Maryland | 282 | 83.6% | 14.4 | $69,000 |
| Massachusetts | 225 | 83.4% | 10.9 | $46,000 |
| Michigan | 374 | 88.8% | 10.6 | $74,986 |
| Minnesota | 277 | 85.5% | 9.7 | $80,196 |
| Mississippi | 119 | 87.8% | 8.1 | — |
| Missouri | 316 | 87.2% | 9.2 | $72,438 |
| Montana | 52 | 90.4% | 19.4 | — |
| Nebraska | 93 | 91.2% | 15.8 | — |
| Nevada | 74 | 89.0% | 16.9 | — |
| New Hampshire | 43 | 88.1% | 13.8 | — |
| New Jersey | 445 | 90.1% | 7.4 | $82,279 |
| New Mexico | 54 | 88.0% | 8.4 | — |
| New York | 972 | 91.7% | 7.3 | $69,615 |
| North Carolina | 502 | 86.4% | 7.8 | $74,589 |
| North Dakota | 28 | 97.1% | 8.9 | — |
| Ohio | 413 | 89.5% | 10.3 | $62,184 |
| Oklahoma | 237 | 86.3% | 5.5 | $72,505 |
| Oregon | 167 | 87.4% | 8.4 | $45,574 |
| Pennsylvania | 462 | 84.2% | 10.1 | $78,632 |
| Rhode Island | 18 | — | — | — |
| South Carolina | 224 | 88.3% | 9.3 | $63,750 |
| South Dakota | 47 | 91.1% | 10.8 | — |
| Tennessee | 499 | 86.6% | 7.1 | $85,550 |
| Texas | 1,640 | 86.5% | 8.7 | $65,000 |
| Utah | 54 | 90.2% | 11.2 | — |
| Vermont | 16 | — | — | — |
| Virginia | 395 | 86.5% | 9.5 | $51,325 |
| Washington | 322 | 87.8% | 8.8 | $64,000 |
| West Virginia | 45 | 90.0% | 11.3 | — |
| Wisconsin | 169 | 83.5% | 15.1 | $60,000 |
| Wyoming | 27 | 77.4% | 16.2 | — |
Paid report
USD 49 one-time: a religion-related 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 X 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.