What is a good overhead ratio for nonprofits? What 226,109 filings show
There is no single right number, so here is the distribution. Among 226,109 nonprofits with revenue USD 100k-5M, latest Form 990 or 990-EZ e-filed in 2025-2026, the median organization spends 86.3% of total expenses on program services; a quarter spend under 71.7% and a quarter over 97.0%. 81.2% meet the 65% program-spending line in the BBB Wise Giving Alliance standards. Median management and general is 10.0% and median fundraising 0.0% among Form 990 filers (990-EZ has no split).
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 the same national medians (mark):
By cause
Program share runs higher in causes that pass funds through (grantmaking, international) and lower where staff deliver services directly. Compare within your own group, not against the all-cause median.
| NTEE group | Filers | Program | Mgmt & general | Fundraising | Reserves (mo) |
|---|---|---|---|---|---|
| Education | 31,223 | 87.4% | 10.0% | 0.0% | 9.8 |
| Human services | 30,154 | 85.7% | 10.9% | 0.0% | 9.0 |
| Arts, culture and humanities | 22,139 | 80.8% | 14.2% | 0.5% | 11.6 |
| Recreation and sports | 18,135 | 93.5% | 4.6% | 0.0% | 7.5 |
| Community improvement | 15,185 | 83.1% | 10.5% | 0.0% | 10.3 |
| Religion-related | 15,002 | 87.2% | 8.8% | 0.0% | 8.9 |
| Housing and shelter | 10,787 | 87.6% | 11.3% | 0.0% | 13.2 |
| Health care | 9,862 | 84.5% | 11.2% | 0.0% | 12.9 |
| Philanthropy and grantmaking | 9,260 | 87.7% | 8.1% | 0.0% | 18.0 |
| Animal-related | 7,777 | 90.2% | 7.4% | 0.0% | 11.7 |
| Youth development | 7,397 | 85.5% | 10.5% | 0.0% | 7.8 |
| Environment | 6,020 | 81.8% | 12.7% | 0.9% | 14.0 |
| Public safety and disaster relief | 5,837 | 93.7% | 4.7% | 0.0% | 30.9 |
| International | 5,724 | 88.7% | 7.4% | 0.2% | 7.6 |
| Mental health and crisis intervention | 5,339 | 84.8% | 12.3% | 0.0% | 6.2 |
| Food, agriculture and nutrition | 4,070 | 89.9% | 7.1% | 0.0% | 11.5 |
| Public and societal benefit | 4,027 | 84.9% | 9.0% | 0.0% | 11.1 |
| Crime and legal | 3,638 | 83.4% | 12.2% | 0.4% | 9.1 |
| Employment | 3,462 | 82.9% | 11.1% | 0.0% | 11.8 |
| Disease and disorder specific | 2,961 | 82.1% | 11.3% | 0.7% | 12.5 |
| Mutual and membership benefit | 2,583 | 90.3% | 0.0% | 0.0% | 36.3 |
| Civil rights and advocacy | 2,543 | 80.0% | 13.5% | 2.3% | 8.6 |
| Medical research | 1,405 | 83.6% | 11.0% | 0.0% | 13.5 |
| Science and technology | 1,145 | 82.9% | 13.8% | 0.0% | 11.0 |
| Social science | 434 | 80.4% | 13.1% | 0.0% | 10.7 |
Limits of the ratio
Functional expense allocation is self-reported and differs by accounting policy; a small organization whose executive director also runs programs can report anything from 60% to 95% program with the same facts. Reserves (net assets at year end divided by one month of expenses) read the balance sheet, not just the income statement, and often tell a board more. Both appear in the free lookup and in the USD 49 report against named peers.
Paid report
USD 49 one-time: your 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.