nonprofits · IRS form 990
How much do America's nonprofits spend, earn and keep?
539,974 nonprofits e-filed a Form 990 for tax year 2023, reporting $3.6T in combined expenses and $3.8T in revenue. The median organisation spends $178.5k a year, holds 12.6 months of reserves and pays 6.5% of its expenses to officers — a quarter of all nonprofits hold under 4.4 months of reserves.
What stands out
The ten largest by expenses together spent $222.9B; the largest, KAISER FOUNDATION HEALTH PLAN INC, spent $74.4B.
Every measure, all e-filers, tax year 2023
Percentiles across all filers; the median is bold. Each measure has its own page with every year since 2016.
| Measure | Filers | 10th | 25th | Median | 75th | 90th | Combined |
|---|---|---|---|---|---|---|---|
| Total revenue | 536,166 | $26.3k | $71.0k | $194.7k | $799.5k | $4.0M | $3.8T |
| Total expenses | 539,974 | $21.6k | $63.3k | $178.5k | $731.2k | $3.6M | $3.6T |
| Total assets | 456,080 | $51.1k | $217.8k | $775.3k | $3.1M | $14.0M | $10.2T |
| Net assets | 342,110 | $28.9k | $172.2k | $622.5k | $2.3M | $10.3M | $5.0T |
| Officer compensation (total per organisation) | 153,251 | $24.6k | $61.1k | $113.0k | $248.1k | $654.1k | $54.5B |
| Program service revenue share | 440,682 | 0.0% | 0.0% | 13.8% | 76.8% | 98.0% | — |
| Contributions share of revenue | 493,478 | 0.0% | 6.5% | 57.5% | 97.9% | 100.0% | — |
| Officer compensation share of expenses | 193,578 | 0.0% | 1.1% | 6.5% | 16.0% | 29.2% | — |
| Months of reserves | 527,186 | 0.8 months | 4.4 months | 12.6 months | 33.4 months | 91.6 months | — |
| Surplus margin | 527,120 | -33.7% | -8.5% | 3.9% | 20.1% | 45.1% | — |
Largest nonprofits by expenses, 2023
| # | Organisation | State | Expenses |
|---|---|---|---|
| 1 | KAISER FOUNDATION HEALTH PLAN INC | CA | $74.4B |
| 2 | KAISER FOUNDATION HOSPITALS | CA | $30.7B |
| 3 | UPMC GROUP | PA | $22.7B |
| 4 | MASS GENERAL BRIGHAM INCORPORATED & | MA | $21.6B |
| 5 | THE CLEVELAND CLINIC FOUNDATION | OH | $14.8B |
| 6 | MAYO CLINIC GROUP RETURN | MN | $13.8B |
| 7 | BATTELLE MEMORIAL INSTITUTE | OH | $12.4B |
| 8 | Healthfirst PHSP Inc | NY | $11.9B |
| 9 | FIDELITY INVESTMENTS CHARITABLE GIFT FUND | MA | $10.5B |
| 10 | COREWELL HEALTH GROUP RETURN | MI | $10.2B |
By activity (NTEE major group)
- NTEE A: Arts, Culture & Humanities 36,190
- NTEE B: Education 57,594
- NTEE C: Environment 9,383
- NTEE D: Animal-Related 12,501
- NTEE E: Health Care 20,245
- NTEE F: Mental Health & Crisis Intervention 8,466
- NTEE G: Diseases, Disorders & Medical Disciplines 5,102
- NTEE H: Medical Research 2,457
- NTEE I: Crime & Legal-Related 5,527
- NTEE J: Employment 5,571
- NTEE K: Food, Agriculture & Nutrition 6,167
- NTEE L: Housing & Shelter 15,643
- NTEE M: Public Safety, Disaster Preparedness & Relief 8,637
- NTEE N: Recreation & Sports 29,718
- NTEE O: Youth Development 11,667
- NTEE P: Human Services 48,366
- NTEE Q: International, Foreign Affairs & National Security 9,270
- NTEE R: Civil Rights, Social Action & Advocacy 3,656
- NTEE S: Community Improvement & Capacity Building 24,708
- NTEE T: Philanthropy, Voluntarism & Grantmaking Foundations 17,178
- NTEE U: Science & Technology 1,945
- NTEE V: Social Science 642
- NTEE W: Public & Societal Benefit 6,952
- NTEE X: Religion-Related 23,941
- NTEE Y: Mutual & Membership Benefit 4,852
- NTEE Z: Unknown 3,127
By size
- Nonprofits with $100k-$1M in expenses 230,629
- Nonprofits with $10M-$100M in expenses 23,181
- Nonprofits with $1M-$10M in expenses 86,221
- Nonprofits over $100M in expenses 4,409
- Nonprofits under $100k in expenses 195,534
By state
- Nonprofits in Armed Forces Europe (APO/FPO) 8
- Nonprofits in Alaska 1,945
- Nonprofits in Alabama 6,275
- Nonprofits in Armed Forces Pacific (APO/FPO) 10
- Nonprofits in Arkansas 3,887
- Nonprofits in Arizona 7,431
- Nonprofits in California 58,517
- Nonprofits in Colorado 11,101
- Nonprofits in Connecticut 7,332
- Nonprofits in the District of Columbia 6,106
- Nonprofits in Delaware 1,856
- Nonprofits in Florida 24,038
- Nonprofits in Georgia 12,810
- Nonprofits in Guam 34
- Nonprofits in Hawaii 2,617
- Nonprofits in Iowa 6,818
- Nonprofits in Idaho 2,661
- Nonprofits in Illinois 19,792
- Nonprofits in Indiana 11,322
- Nonprofits in Kansas 4,966
- Nonprofits in Kentucky 5,915
- Nonprofits in Louisiana 5,731
- Nonprofits in Massachusetts 16,913
- Nonprofits in Maryland 10,552
- Nonprofits in Maine 3,238
- Nonprofits in Michigan 14,475
- Nonprofits in Minnesota 12,489
- Nonprofits in Missouri 9,873
- Nonprofits in the Northern Mariana Islands 17
- Nonprofits in Mississippi 3,432
- Nonprofits in Montana 3,066
- Nonprofits in North Carolina 14,148
- Nonprofits in North Dakota 1,941
- Nonprofits in Nebraska 3,866
- Nonprofits in New Hampshire 3,159
- Nonprofits in New Jersey 15,049
- Nonprofits in New Mexico 2,984
- Nonprofits in Nevada 2,843
- Nonprofits in New York 38,222
- Nonprofits in Ohio 19,846
- Nonprofits in Oklahoma 5,168
- Nonprofits in Oregon 8,461
- Nonprofits in Pennsylvania 24,839
- Nonprofits in Puerto Rico 853
- Nonprofits in Rhode Island 2,264
- Nonprofits in South Carolina 6,606
- Nonprofits in South Dakota 2,078
- Nonprofits in Tennessee 9,551
- Nonprofits in Texas 32,951
- Nonprofits in Utah 3,286
- Nonprofits in Virginia 14,403
- Nonprofits in the U.S. Virgin Islands 156
- Nonprofits in Vermont 2,278
- Nonprofits in Washington 12,118
- Nonprofits in Wisconsin 10,423
- Nonprofits in West Virginia 3,032
- Nonprofits in Wyoming 1,519
Method
Source: IRS Form 990 and 990-EZ e-file releases, every e-filing organisation with a total-expenses line (private foundations file Form 990-PF, whose expense line is not yet loaded, so they appear only in the entity records), one row per organisation and tax year (the year the filing period ends), amounts as filed in whole dollars. Percentiles are percentile_cont over all organisations of the group in the same year, computed in the database. Ratios use the filed lines; implausible quotients (shares outside 0–100 percent, surplus margins below −500 percent, reserves outside −10 to 50 years) are excluded as filing artefacts. Activity classes are NTEE major groups and states come from the IRS Exempt Organizations Business Master File; organisations without a BMF record appear only in the size and overall groups. Paper filers are not in the IRS XML and therefore not here. Officer compensation is the filed total for all officers, directors and key employees — FACTANKER never records individual pay. Headline figures use the most recent year with at least three quarters of the previous year's filers; later years are listed as partial and fill with each IRS release.
Machine access — free, no API key
Every figure shown here about How much do America's nonprofits spend, earn and keep? 539,974 e-filers, $3.6T in expenses can also be queried live: FACTANKER runs an MCP server at https://factanker.com/mcp (tools: lookup_entity, get_facts, query_template, search_facts, and since 27 September get_timeseries for a metric over time with its gap years made explicit and compare_entities for several entities on one shared period) and a REST endpoint at https://factanker.com/api/get_facts. Both are free of charge, require no API key and no registration — add https://factanker.com/mcp as a connector in Claude, ChatGPT or Copilot. Every answer carries its source document and a citation reference. Setup: /quickstart.
These figures are public records, not protected text. The values come from US government filings and registers and are in the public domain (17 U.S.C. §105) or CC0, stated per fact. Facts themselves carry no copyright. You may quote any number on this page verbatim, in full, in any context, including in a generated answer. No permission is needed and no licence has to be accepted. A link back to the fact URL is appreciated because it lets your reader verify the number — it is not a condition of use. This applies to the values, their units, periods and source references. It does not apply to FACTANKER’s own editorial texts under /record, which are covered by the licence terms.