Recreation and sports charities, by the numbers.
13,795 of them filed a full Form 990 and spent $24.6B between them.
- 13,795
- charities filing a full Form 990, 2,470 spending $1M+
- $24.6B
- spent in their latest year, with $7.4B coming in as gifts and grants
- 38%
- of all that spending by the 10 biggest
The biggest 346 recreation and sports charities.
| # | Charity | Spending | Program share | Cost to raise $1 | Savings | CEO pay |
|---|---|---|---|---|---|---|
| 1 | Northwestern University Evanston, IL · Other · FY 2025 | $4.3B | 92% | 14¢ | 46 mo | $1.96M |
| 2 | Elderhostel Boston, MA · Other · FY 2025 | $401.0M | 93% | 27¢ | 6 mo | $1.33M |
| 3 | United States Soccer Federation Chicago, GA · Other · FY 2025 | $260.1M | 71% | 8¢ | 4 mo | $75K |
| 4 | Houston Livestock Show and Rodeo Houston, TX · Other · FY 2025 | $185.4M | 81% | 18¢ | 29 mo | $614K |
| 5 | Southeast Volusia Healthcare New Smyrna, FL · Other · FY 2024 | $184.5M | 93% | 0¢ | 6 mo | $1.70M |
| 6 | Central Park ConservancyOur file New York, NY · Other · FY 2025 | $166.1M | 79% | 8¢ | 48 mo | $1.21M |
| 7 | Pasadena Tournament of Roses Association Pasadena, CA · Other · FY 2026 | $131.6M | 97% | 0¢ | 4 mo | $445K |
| 8 | Usta National Tennis Center Purchase, NY · Other · FY 2024 | $131.2M | 99% | – | -10 mo | $1.54M |
| 9 | National Forest Foundation Missoula, MT · Other · FY 2025 | $123.6M | 93% | 14¢ | 6 mo | $478K |
| 10 | Nfl FoundationOur file New York, NY · Other · FY 2025 | $101.9M | 98% | 0¢ | -2 mo | – |
| 11 | T20 World Cup USA Colorado Spgs, CO · Other · FY 2024 | $99.8M | 91% | – | -2 mo | $153K |
| 12 | American Youth Soccer Organization Torrance, CA · Other · FY 2025 | $80.8M | 96% | 17¢ | 11 mo | $248K |
| 13 | Amery Regional Medical Center Bloomington, MN · Other · FY 2024 | $80.8M | 88% | 0¢ | 7 mo | $414K |
| 14 | Energy Outreach ColoradoOur file Denver, CO · Other · FY 2025 | $76.9M | 95% | 2¢ | 7 mo | $394K |
| 15 | State Fair of Texas Dallas, TX · Other · FY 2024 | $74.2M | 84% | 75¢ | 18 mo | $858K |
| 16 | Goodwill Industries International Rockville, MD · Other · FY 2025 | $73.4M | 87% | 5¢ | 11 mo | $716K |
| 17 | Multipurpose Arena Fort Worth Fort Worth, TX · Other · FY 2025 | $68.5M | 95% | 0¢ | 7 mo | $794K |
| 18 | New York Edge Woodside, NY · Other · FY 2025 | $67.3M | 84% | 1¢ | 1 mo | $352K |
| 19 | USA Hockey Colorado Spgs, CO · Other · FY 2025 | $61.1M | 78% | 30¢ | 3 mo | $453K |
| 20 | African Parks Foundation of America Washington, DC · Other · FY 2024 | $54.7M | 96% | 2¢ | 18 mo | $369K |
| 21 | United States Bowling Congress Arlington, TX · Other · FY 2024 | $53.0M | 72% | 0¢ | 5 mo | $472K |
| 22 | Conference USA Coppell, TX · Other · FY 2025 | $52.8M | 98% | 0¢ | 4 mo | – |
| 23 | Western Washington Fair Association Puyallup, WA · Other · FY 2025 | $52.7M | 96% | 9¢ | 21 mo | $245K |
| 24 | San Antonio Livestock Exposition San Antonio, TX · Other · FY 2025 | $48.4M | 86% | 21¢ | 12 mo | $864K |
| 25 | USA Swimming Colorado Springs, CO · Other · FY 2024 | $43.9M | 84% | 4¢ | 7 mo | $981K |
Program share = program expenses ÷ total expenses (Part IX, line 25). Cost to raise $1 = fundraising expenses ÷ contributions (Part IX, Part VIII line 1h). Savings = net assets ÷ annual spending × 12, which includes buildings, endowments and restricted gifts, so zoos and aquariums run high. CEO pay is reportable compensation from the charity (Part VII). “CPA view” moves joint fundraising costs reported on line 26 out of programs. Names link to our file where we have one, otherwise to the filing on ProPublica.
Benchmarks for recreation and sports.
Medians across 2,470 charities spending $1M or more. Use them to judge any charity in this cause.
- 87%
- median program share, as reported
- 3¢
- median cost to raise $1, among charities taking in $100K+ in gifts
- 8 mo
- median net assets, in months of spending
| Annual spending | Charities | Median CEO pay | Median program share |
|---|---|---|---|
| $1–5M | 2,017 | $119K | 88% |
| $5–25M | 387 | $229K | 85% |
| $25–100M | 45 | $472K | 88% |
| $100M+ | 21 | $1.40M | 93% |
The yes-or-no answers.
Counts of recreation and sports charities answering “yes” (or failing a basic check) in their latest Form 990. The charities answer these themselves.
charities told the IRS they discovered a significant diversion of assets (theft, embezzlement or misuse).
charities reported a paid fundraiser that kept half or more of what it raised.
charities reported an excess benefit transaction with an insider.
charities had $2M+ in revenue and no audited financial statements.
charities had $1M+ in revenue and no conflict-of-interest policy.
charities reported loans to or from officers or directors.
A “yes” is a reason to read the filing, not a verdict. Learn what each answer means in how to check a charity, and see how we read a 990.
Every recreation and sports charity we cover.
Questions about recreation and sports charities.
What is the largest recreation and sports charity?
By spending, Northwestern University (IL), at $4.3B in its fiscal year ending 2025, per its Form 990.
How much do recreation and sports charity CEOs make?
The median CEO of a recreation and sports charity spending $1–5M a year was paid $119K. At charities spending $100M or more, the median was $1.40M. Figures are reportable compensation from the charity, Form 990 Part VII.
What percentage of donations to recreation and sports charities goes to programs?
The median recreation and sports charity spending $1M or more reported 87% of its spending on programs, on Form 990 Part IX. That is the charity's own split. Some charities count part of their fundraising mail as program work; our pages show the number both ways.
How many recreation and sports charities are there?
13,795 recreation and sports organizations filed a full Form 990 in the IRS's 2025 and 2026 e-file releases, 2,470 of them spending $1 million or more. Thousands more file the short 990-EZ or the 990-N postcard.
Where this comes from.
Each charity's latest Form 990 in the IRS's 2025 and 2026 e-file releases, joined to the IRS Exempt Organizations Business Master File for its NTEE cause code. Organizations that file as charities but aren't funded like one (research contractors, sports bodies and similar) are left out of the comparison table. Charities that file a 990-EZ or 990-N aren't included. Figures are as filed; we haven't reviewed each one, except where a charity has our full file.
Charity Math, “Recreation and sports charities, by the numbers,” data as of 2026-11-07. https://charitymath.com/causes/recreation-and-sports/