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%	9.6%	23.9%	2,108
£500k-£1m	1.2%	4.9%	13.1%	29.6%	10,421
£1m-£10m	1.3%	5.2%	16.2%	33.9%	22,821
£10m-£100m	1.0%	3.8%	14.9%	33.2%	6,088
£100m+	0.4%	2.9%	21.4%	33.5%	477

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	£38k	£60k	£60k	£70k	1,421
£500k-£1m	£60k	£60k	£70k	£90k	873
£1m-£10m	£60k	£70k	£90k	£120k	4,849
£10m-£100m	£91k	£130k	£170k	£220k	1,139
£100m+	£151k	£180k	£301k	£457k	103

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	2.6 months	7.1 months	22.0 months	69.6 months	3,252
£500k-£1m	2.4 months	5.2 months	11.4 months	34.2 months	17,028
£1m-£10m	2.3 months	4.8 months	10.9 months	27.8 months	31,915
£10m-£100m	1.9 months	4.6 months	11.3 months	22.9 months	7,104
£100m+	1.0 months	2.7 months	7.1 months	13.6 months	573

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	0.36	0.56	0.81	1.13	3,643
£10m-£100m	0.10	0.25	0.51	0.96	524
£100m+	0.10	0.33	0.61	0.90	61

From analysed accounts; £1m+ charities only.