Sector benchmarks

Computed from the accounts and annual returns in our corpus — percentiles by charity income band. Nobody publishes these numbers; they come out of reading the filings.

Cost of raising funds, % of income

Income band	25th pct	Median	75th pct	90th pct	Sample
£100k-£500k	0.7%	2.9%	9.7%	24.8%	2,056
£500k-£1m	1.2%	4.9%	13.1%	29.4%	10,350
£1m-£10m	1.2%	5.2%	16.1%	33.8%	22,797
£10m-£100m	1.0%	3.8%	14.9%	33.2%	6,058
£100m+	0.4%	3.0%	21.3%	33.5%	476

From annual-return Part B structured financials (all registered charities filing Part B).

Highest-paid employee (band lower bound)

Income band	25th pct	Median	75th pct	90th pct	Sample
£100k-£500k	£20k	£60k	£60k	£70k	431
£500k-£1m	£60k	£60k	£70k	£90k	245
£1m-£10m	£60k	£76k	£100k	£120k	677
£10m-£100m	£80k	£125k	£160k	£200k	310
£100m+	£158k	£180k	£250k	£458k	32

From the pay-band disclosures in accounts we have analysed.

Reserves, months of spending

Income band	25th pct	Median	75th pct	90th pct	Sample
£100k-£500k	2.5 months	7.0 months	21.7 months	69.8 months	3,216
£500k-£1m	2.4 months	5.2 months	11.6 months	35.0 months	16,880
£1m-£10m	2.3 months	4.8 months	10.9 months	27.8 months	31,837
£10m-£100m	1.8 months	4.6 months	11.3 months	22.8 months	7,075
£100m+	1.0 months	2.7 months	7.2 months	13.8 months	567

Reported reserves divided by monthly expenditure (Part B).

Employees over £60k per £1m income

Income band	25th pct	Median	75th pct	90th pct	Sample
£1m-£10m	0.33	0.56	0.80	1.23	511
£10m-£100m	0.07	0.16	0.39	0.66	143
£100m+	0.36	0.52	0.69	1.29	21

From analysed accounts; £1m+ charities only.