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069

by Cecelia Hilgert and Paul Arnsberger

he revenue and assets of nonprofit charitable

organizations exempt from Federal taxation un'U der Internal Revenue Code section 501 (c)(3),

excluding private foundations and most religious organizations, showed continued increases for 1989. Total

revenue rose by 12 percent to $398.6 billion, of which the

organizations' program service activities provided more

than two-thirds ($272.1 billion) of the total. Total assets

also grew, by 12 percent, to $655.4 billion. There were

133,157 returns filed for 1989, which represented a 7percent increase from 1988. These statistics are based on

data from Form 990, Return of Organization Exemptfrom.

Income Tax, and Form 990EZ, the short form of the

return. This latter form was introduced for 1989 for

smaller organizations, those with gross receipts of less

than $100,000 and end-of-year assets less than $250,000.

Data on organizations that are exempt under Code

sections 501 (c)(4) through (9) are also presented in the

second part of this article. For 1989, there were 96,438

returns filed by these organizations, reporting $101.7

billion of total revenue, and $126.7 billion of total assets.

Organizations Exempt Under Section 501 (c)(3)

Internal Revenue Code section 501(c) classifies nonprofit

organizations into 25 categories, each of which is dealt

with in a separate subsection. Some of the organizations

may be eligible for tax-deductible donations under section

170 of the Code. Those nonprofit charitable organizations

exempt under section 501 (c)(3) receive the largest part of

tax-deductible donations and services. They are organizations whose purposes are religious, charitable,

educational, scientific, or related to' public safety testing.

Their activities are restricted in that they must further one

or more of these exempt purposes. Examples of these

organizations include nonprofit hospitals, nonprofit

universities and schools, youth organizations, community

fundraising campaigns, public charities, and environmental support groups. In addition, the organizations must

serve the "public good," as opposed to private interests,

and thus may not distribute their net earnings to a private

shareholder or individual. They are also restricted from

activities that can influence legislation, and they cannot

participate in any political campaign on behalf of, or in

opposition to, any candidate for political office.

Only 133,157 of the 394,953 active nonprofit charitable

organizations exempt under section 501 (c)(3) were required to file information returns on Forrns 990 or 990EZ

for 1989 [1]. The remainder wereeither religious organi-

80

zations, which are not required to file; or small organizations with annual gross receipts of less than $25,000, the

filing threshold. Selected data from Form 990EZ are

shown separately because the line items on the form are

not the same as on the longer Form 990. (Where possible

Form 990 data and Form 990EZ data are combined, such

as in Figure A.)

UUM

Selected Data for Nonprof It Charitable

Organizations, Reporting Years 1987-1989

[Money amounts are in billions of dollars)

Item

Number of returns .......................

Total assets .....................................

Total revenue ...................................

Program service revenue ............

Contributions, gifts, and grants ....

Dues and assessments ...............

Other............................................

Total expenses................................ 1

1

1987

1988

(1)

(2)

(3)

i2zoi8

529.5

124,232

133,157

583.6

354.6

239.3

69.1

4.0

42.3

655.4

310.8

211.9

61.7

4.2

33.0

288.7

1

330.8

1989

398.6

272.1

77.0

4.7

44.8

1

371.5

NOTES: Nonprofit charitableorganizations exclude private foundations and most

religious organizations. Detail may not add to totals because of rounding.

The number of returns filed showed a larger increase (7

percent) for 1989 than had been registered for 1988, when

there was a 2-percent increase over the previous year [2].

This overall increase for 1989 was evident for both the

smallest-size organizations, those with assets of less than

$500,000, and for the largest ones, those with assets of

$10 million or more. Both of these size categories

showed a gain of 7 percent in the number of returns filed

for 1989 over 1988. Organizations with assets of less than

$500,000 accounted for more than two-thirds of all the

returns filed for 1989, while the largest organizations

accounted for 5 percent [3].

The total assets held by nonprofit charitable organizations increased by 12 percent for 1989 to $655.4 billion

[3]. This was greater than the 10-percent increase registered in total assets fr6in 1987 to 1988. In constant

dollars, assets increased by 34 percent since 1985, which

is twice as great an increase as that of the real gross

domestic product over the same period. Organizations

with asset holdings of $50 million or more accounted for

70 percent of the assets in 1989 (Figure B). This size

class registered a gain of 15 percent in total assets from

19 88. For small organizations, with assets of less than

Cecelia Hilgert and Paul Arnsberger are economists with the

$500,000, total asset holdings increased by 8 percent from

Foreign Special Projects Section. This article was prepared

under the direction of Michael Alexander, Chief.

their 1988 level. Liabilities of all nonprofit charitable

organizations registered $293.8 billion, up from $257.6

Charities and Other Tax-Exempt Organizations, 1989

Figure B

Nonprofit Charitable Organizations, by Asset Size, Reporting Year 1989

[Money amounts are in millions of dollars]

size

Total ..................................................

Under $100,0001.2 .................................

$100,000 under $500.000.....................

$500,000 under $1,000,000......... ........

$1,000,000 under $10,000,000 .............

$10,000,000 under $50,000,000 ...........

$50,000,000 or more .............................

Total assets

Returns

Asset

Total revenue

Number

Percent

Amount

Percent

Amount

(1)

(2)

(3)

(4)

(5)

(6)

133,167

100.0

666,426

100.0

398,628

100.0

53,832

36,769

12,549

23,118

4,756

2,133

40A

27.6

9A

17.4

3.6

1.6

1,781

8,915

8,955

71,243

105,912

.458,619

0.3

1A

1A

10.9

16.2

70.0

6,274

14,144

9,936

54,031

70,461

243,782

1.6

3.6

2.5

13.6

17.7

61.1

1

1

1

Percent

1

'includes returns with zero assets or assets not reported.

'Estimates should be used with caution because of the small number of sample returns on which they are based.

NOTES: Nonprofit charitable organizations exclude private foundations and rnost religious organizations. Detail may not add to totals because of rounding.

billion for 1988. The balance sheet of a tax-exempt

organization does not have an owner's equity section;

instead, earnings accrue to a "net worth/fund balance"

account. The total fund balance for nonprofit charitable

organizations was $361.6 billion, up from $329.5 billion

for 1988.

In terms of revenue, program service revenue--the fees

collected by organizations for the programs operated in

support of their tax-exempt purposes--represented more

than two-thirds of the total. Contributions, gifts, and

grants accounted for another 19 percent of revenue. The

largest asset-size class, $50 million or more, accounted for

the largest proportion of total revenue, 61 percent; organizations in this size class reported total revenue of $243.8

billion, 15 percent more than 1988. Program service

revenue was the largest proportion of the total revenue of

the larger organizations, those with total assets of $10

million or more, accounting for about three-quarters of the

total reported by these organizations (Figure Q. In

contrast, contributions, gifts, and grants comprised onehalf of the revenue reported by the smaller organizations,

those with assets under $1 million. In constant dollars,

program service revenue grew by 41 percent after 1985,

and contributions, gifts, and grants, by 20 percent. For the

1988-1989 period, these two items grew by 14 percent

and 11 percent, respectively, using current dollars.

Types of Nonprofit Charitable Organizations

Figures D, E, and F present information on the types of

nonprofit charitable organizations exempt under section

501(c)(3) that filed Form 990 or Form 990EZ (short form)

for 1989. The information was based on responses to a

question on the return forms identifying the reason why

the organization was not classified as a private foundation.

In contrast to a nonprofit charitable organization, a private

foundation is narrowly supported and controlled, usually

by an individual, family, or corporation, as opposed to an

organization receiving broad support from a large number

of sources within the general public [4].

Hospitals were the leading category of nonprofit

charitable organization in terms of assets and revenue.

Their assets totaled $189.7 billion and their revenue,

$179.2 billion, which represented increases of 11 percent

and 14 percent, respectively, over 1988. Hospitals accounted for 29 percent of the assets and 45 percent of the

revenue totals reported for nonprofit charitable organizations. Nearly all of their revenue, 93 percent, was program service revenue.

Educational institutions were the second leading type

of nonprofit charitable organization in terms of assets,

with $156.3 billion, reporting one-quarter of the total, and

third leading type of organization in terms of revenue,

with $69.5 billion, 17 percent of the total. Included in this

category were primary and secondary schools (both public

and private), colleges and universities, professional and

trade schools, and other organizations with educational

activities of instruction.

"Publicly-supported organizations" were the third

leading type of nonprofit organization in terms of assets,

with $144.2 billion, and second in terms of revenue, with

$107.5 billion, accounting for 22 percent and 27 percent

of the respective totals. This category was comprised of

organizations which normally receive a substantial part of

support from a governmental unit, or from the general

public in the form of contributions or revenue from their

exempt function services and products (program service

revenue). Types of organizations that generally qualify

include organizations such as the American Red Cross or

United Way and their affiliated agencies; voluntary health

agencies such as the American Cancer Society and the

81

Charities and Other Tax-Exempt Organizations, 1989

Figure C

Components of Nonprofit Charitable Organization Revenue, by Asset Size, Reporting Year 1989

Percentage of total

100

go~

8%

35%

35%

9%

9%

9%

13%

80

40%

52%

60

3%

5%

71%

2%

75%

40

2%

54%

51%

49%

20

1%

37%

1%

19%

11%

0

Under

$100,000

1.2

$100,000

$500,000

$1,000,000

$10,000,000

$50,000,000

under

under

under

under

or more

$500,000

$1,000,000

$10,000,000

$50,000,000

Asset Size

Contributions, gifts, and grants

Dues and assessments

Program service revenue

Other

Includes returns with zero assets or assets not reported.

2 Estimates should be used with caution because of the small number of sample returns on which they are based.

NOTE: Nonprofit charitable organizations exclude private foundations and most religious organizations.

Selected Balance Shoot and Income Statement items, by Type of Nonprofit Charitable Organization, Reporting

Year 1989

[Money amounts are in millions of dollars)

82

Type of

organization

assets

Total

(1)

(2)

(3)

(4)

(5)

Total .................................................................................

665,426

293,819

398,628

272,135

371,526

Total

flabliftles

Total

revenue

Program service

revenue

Total

aIXpenses

Educational Institution or school...........................................

156,334

31,048

69,517

41,916

61,539

Governmental unft ................................................................

1,878

1,651

1,312

605

1,268

Hospital.................................................................................

189,672

97,261

179,160

165,843

171,712

Hospital research organization .............................................

8,727

1,169

1,928

848

1,638

Organization supporting a public college ..............................

7,495

987

3,688

945

2,801

Organization supporting charitable organizations ................

142,751

97,555

32,513

13,782

28,968

Organization testing for public safety ...................................

303

39

227

195

193

Publicly-supported organization ...........................................

144,165

62,026

46,418

107,5W

100,727

Relligious-affillated organization I ..........................................

3,908

1,969

2,455

1,302

2,344

Type not reported ................................................................. .

194

114

329

281

319

'Churches and other religious-affiliated organizations are not required to file a Form 990 or Form 990EZ Most of the organizations in this category sitherfiled voluntarily or md3reported

their type of organization. The estimate is, therefore, not inclusive of the majority of religious organizations.

NOTES: Nonprofit charitable organizations exclude private foundations and most religious-affiliated organizations (see footnote 11. Detail may not add to totals because of roundina.

Charities and Other Tax-Exempt Organizations, 1989

Figure E

Selected Financial Data, by Selected Type of NonprofIt Charitable Organization, Reporting Year 1989

Percentage of total

too F

F_

it

14%

5%

5%

80

8%

23%

60

40

73%

61%

20

Number of

returns

Total

Total

assets

Educational Institution or

school

Publidly-supported

organization

Contributions, gifts,

and grants

revenue

0 Hospital

ILI

Other

NOTE: Nonprofit charitable organizations exclude private foundations and most religious organizations.

Figure F

Contributions Received, by Selected Type of

Nonprofit Charitable Organization, Reporting

Year1989

[Money amounts are in millions of dollars]

Type of organization

Contributions, gifts,

and grants

Amount

Percent

Total .........................................................

76,973

100.0

Educational Institution or school ..................

Hospital........................................................

Publicly-supported organization ...................

Other ............................................................

17,929

4,069

47,338

7,637

23.3

5.3

61.5

9.9

NOTES: Nonprofit charitable organizations exclude private foundations and most

religious organizations. Detail may not add to totals because of rounding.

American Heart Association; organizations engaged in

educational or sports activities for youth; performing arts

societies (such as ballet companies, symphony orchestras); nursing homes or homes for the aged that provide

health care or domiciliary services to residents in the

facilities; membership organizations that produce magazines and other educational material for their members;

organizations that provide various forms of counseling;

and other organizations providing a direct service to the

general public. While program service revenue accounted

for 60 percent of the revenue of educational institutions, it

was less than one-half of the total revenue of publiclysupported organizations. Instead, these organizations

received nearly two-thirds of their 1989 total through

contributions, gifts, and grants.

A fourth type of nonprofit charitable organization, one

that supports other charitable organizations, reported

$142.8 billion in assets and $32.5 billion in revenue. When

this type of organization is combined with the three mentioned above, the results represented 97 percent of both

total assets and total revenue of all nonprofit charitable

organizations for 1989. The other types of organizations,

as shown in Figure D, represented the remaining 3

percent [5].

83

Charities and Other Tax-Exempt Organizations, 1989

Financial Characteristics of Nonprofit Charitable

Organizations Filing Forin 990

There were 114,724 organizations that filed the long Form

990 for 1989 (Table 1). While those with assets of $50

million or more represented fewer than 2 percent of the

number of these returns, they accounted for 70 percent of

the assets of nonprofit charitable organizations and 61

percent of the revenue. Organizations with assets of $1

million or more accounted for one-quarter of the number

of returns, and they reported 97 percent of the assets and

90 percent of revenue. Figures G and H show revenue

and asset data for the ten largest 501(c)(3) organizations.

Figure H

Top Ten Nonprofit Charitable Organizations

Ranked by Total Assets, Reporting Year 1989

[Money amounts are In millions of dollars]

Name

Total assets

1. Teachers Insurance

and Annuity Association

of America..............................

44,374

2. College Retirement

Equities Fund ..........................

37,864

3. Harvard College ........................

6,853

4. Howard Hughes

Medical Institute ......................

6,512

5. Common Fund for

Nonprofit Organizations ...........

6,204

6. Stanford University ....................

4,316

7. Yale University ..........................

4,285

Figure G

Top Ten Nonprof It Charitable Organizations

Ranked by Total Revenue, Reporting Year 1989

[Money amounts are In millions of dollars)

Name

1. Teachers Insurance

and Annuity Association

of America .............................

Total revenue

9,435

2. College Retirement

Equities Fund .........................

6,670

8. Kaiser Foundation Hospitals ......

3,312

3. Kaiser Foundation

Health Plan ............................

5,346

9. Princeton University ..................

3,112

4. Kaiser Foundation

Hospitals ................................

2,885

10. Shriners' Hospitals for

Crippled Children .....................

2,923

5. New York City Health and

Hospitals Corporation ..............

2,782

6. American National

Red Cross ...............................

1,464

7. Harvard College ........................

1,311

8. Sisters of Mercy

Health Corporation ..................

1,293

9. University of

Pennsylvania ..........................

1,290

10. California Institute

of Technology ........................

1,274

NOTE: Nonprofit charitable organizations exclude private foundations

and most religious organizations.

Assets and Liabilities

84

As reported on the Form 990, assets of nonprofit charitable organizations totaled $654.6 billion for 1989. The

NOTE: Nonprofit charitable organizations exclude private foundations

and most religious organizations.

major components of assets included investments in

securities, $203.2 billion; and land, buildings, and

equipment, $199.0 billion, representing 31 percent and 30

percent, respectively, of total assets. Investments in

securities registered a gain of 16 percent for 1989.

Liabilities were $293.7 for 1989, with mortgages and

other notes payable accounting for 41 percent.

While investments in securities was the largest asset

holding for all organizations filing Form 990, representing

nearly one-third of the total, the types of asset holdings

varied by the size of nonprofit,charitable organization.

For the smaller organizations, with assets of less than

$500,000, cash and savings was the largest single component, accounting for 42 percent of their total assets. In

Charities and Other Tax-Exempt Organizations, 1989

contrast, for the organizations with assets of between $1

million and $ 10 million, land, buildings, and equipment

was the largest asset type, 38 percent of the total. For the

larger organizations, those with assets of $ 10 million or

more, investments in securities represented the largest

single type of holding, accounting for one-third of the

assets of these organizations.

The total was comprised of $35.8 billion received in direct

public support, $33.7 billion from Government grants, and

$7.0 billion from indirect public support. This last category includes revenue received through solicitation

campaigns conducted by federated fundraising agencies.

Contributions, gifts, and grants as a percentage of total

revenue varied depending on the size of the organization.

Organizations with assets of $10 million or more depended on this source for j ust 13 percent of their total

revenue. In contrast, organizations with assets of less than

$1 million depended on contributions, gifts, and grants for

52 percent of their total revenue.

Nonprofit charitable organizations report their detailed

expenses on Form 990 by "functional categories" (salaries

and wages, pension plan contributions and other employee

benefits, legal fees, supplies, and the like) which are then

combined into broad categories on Form 990: program

services, management and general, and fundraising (Table

2). Total expenses reported were $370.7 billion for 1989.

For all organizations, those expenses relating to specific

program services accounted for 85 percent of the total,

with salaries and wages the largest single component.

Management and general expenses, which supported the

overall organization rather than specific programs,

amounted to $50.0 billion. Fundraising expenses and

payments to affiliates together comprised only I percent

of total expenses. (Payments to affiliates are payments to

organizations closely related to the reporting organizations, such as support and dues payments by local chapters

to State and national agencies.)

Revenue and Expenses

Program service revenue, which is generated through

programs operated by nonprofit charitable organizations

in support of their tax-exempt purposes, provided the

largest source of revenue for these organizations. Program service revenue for 1989 was $271.9 billion, or 68

percent of total revenue. Some examples of program

service revenue include tuition and fees at educational

institutions, hospital patient care charges (including

Medicare and Medicaid payments), admission fees

collected by museums or community performing arts

groups, YMCA1YWCA activity fees, and payments

received for insurance and retirement coverage by selected

pension and annuity funds. Program service revenue

accounted for three-quarters of the total revenue reported

by organizations with asset holdings of $10 million or

more, while for organizations with asset holdings of

between $1 million and $10 million, it was one-half of

total revenue.

Nonprofit charitable organizations reported $76.5

billion in contributions, gifts, and grants, representing 19

percent of the total revenue for long form filers (Figure I).

Figure I

Contributions Received by Nonprofit Charitable Organizations Filing Form 990, by Asset Size, Reporting Year

1989

(Money amounts are in millions of dollars)

Asset

size

Total

contributions, g1ts,

and grants

Amount

Percent

Contributions

received through

direct support

Amount

Percent

Contributions

received through

Government grants

Contributions

received through

Indirect support

Amount

Percent

Amount

Percent

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(a)

Total ................................................

76,510

100.0

100.0

33,681

100.0

10,434

4,849

19,732

13,054

28,440

13.6

6.3

25.8

17.1

37.2

7,009

864

440

1,767

1,821

2,117

100.0

Under $500,000 ....................................

$500,000 under $1.000,000.................

$1,000,000 under $10,000,000 ............

$10,000,000 under $50,000,000 ..........

36,828

4,140

2,5W

8,399

7,816

12,882

12.3

6.3

25.2

26.0

30.2

5,430

1,819

9,566

3,418

13,449

16.1

5.4

28A

10.1

40.0

$50,000,000 or more...-. . . . .............

11.6

7.2

23.4

21.8

36.0

'includes returns with zero assets or assets not reported.

2Estimates should be used with caution because of the small number of sample returns on which they are based.

NOTES: Nonprofit charitable organizations exclude private foundations and most religious organizations. Detail may not add to totals because at rounding.

85

Charities and Other Tax-Exempt Organizations, 1989

Financial Characteristics of Nonprofit Charitable

Organizations Filing Form 990EZ

In 1989, Form 990EZ was introduced for tax-exempt

organizations with gross receipts of less than $100,000

and assets of less than $250,000 for the year [6]. (Table

5 presents detailed data on Form 990EZ filers.) There

were 18,433 Form 990EZ returns filed by nonprofit

charitable organizations (Figure J). They accounted for

14 percent of the total number of returns filed by nonprofit charitable organizations that were exempt under

Code section 501(c)(3). Most of the Form 990EZ filers,

86 percent, were organizations with assets of less than

$ 100,000; the remainder had assets of $ 100,000 to

$250,000.

Organizations filing Form 990EZ reported total

revenue of $926 million, one-half of which was derived

from contributions, gifts, and grants. Program service

revenue amounted to $232 million, one-quarter of the

total. Expenses were $829 million. Of the asset total of

$794 million, nearly two-thirds was in cash, savings, and

investments. Total revenue and assets reported on Form

990EZ represented only 0.2 percent and 0. 1 percent,

respectively, of the totals for all nonprofit charitable

organizations exempt under Code section 501(c)(3).

Three-quarters of Form 990EZ filers were publiclysupported organizations.

Organizations Exempt under Sections 501 (c)(4)

through (9)

The statistics presented in this section are based on the

96,438 Forms 990 and 990EZ filed by organizations taxexempt under Internal Revenue Code sections 501(c)(4)

through (9). Figure K provides general descriptions of the

organizations included under these sections. Unlike the

nonprofit charitable organizations tax-exempt under Code

section 501(c)(3), most of these organizations are not

eligible for tax-deductible contributions. Financial data

for organizations covered by these six Code sections are

presented in Tables 3, 4, and 5. Figure L compares

selected data for 1988 with 1989. Most organizations

exempt under these sections reported modest increases for

most items for 1989, although some showed more significant changes. Business leagues, chambers of commerce,

and real estate boards, all exempt under section 501(c)(6),

for example, reported a 23.4 percent increase in the total

liabilities recorded on their balance sheets.

For 1989., business leagues, chambers of commerce,

and real estate boards filed the largest number of returns

(21,545) of organizations exempt under sections 501(c)(4)

through (9). Civic leagues and social welfare organizations (section 501(c)(4)), and labor, agricultural, and

horticultural organizations (section 501(c)(5)) were close

behind (Figure Q. The number of returns filed by

Figure J

Selected Balance Sheet and Income Statement Items for Nonprof It Charitable Organizations Filing Form

990EZ, Reporting Year 1989

[Money amounts are in thousands of dollars]

Size of otal assets

Item

Total

Number of returns .................................................................................................... 1

18,433

Total assets .................................................................................................................

Cash, savings, and Investments ...............................................................................

Land and buildings (net) ...........................................................................................

Total liabilities .............................................................................................................. 1

793,740

501,502

198,728

94,017

1

1

Total fund balance/net worth ....................................................................................... 1

699,770

1

Total revenue ...........................................................................................................

Contributions, gifts, and grants ..............................................................................

Program service revenue ..........................................................................................

Dues and assessments ............................................................................................

Other.........................................................................................................................

926,388

463,432

232,364

83,557

65,440

774,062

383,676

208,657

74,489

54,259

Total expenses ................................................................ . . . . ........... 1

829,206

722,217

Under

$100,000,

(1)

$100,000

under $250,000

(2)

1

15,901

416,601

296,365

68,656

(3)

1

59,635

1

1

357,006

1

34,381

342,765

152,326

79,756

23,707

9,068

11,181

_L

'includes returns with zerc~ assets or assets not reported.

NOTE: Nonprofit charitable organizations do not include private foundations and most religious organizations. Detail may not add to totals because of rounding.

86

2,532

3T7,139

205,138

130,072

106,989

Charities and Other Tax-Exempt Organizations, 1989

Figure K

Selected Types of Tax-Exempt Organizations, by Internal Revenue Code Section

Internal Revenue

Code section

Description

of organization

Type of

activities

Examples of organizations

tax-exempt under Code section

(2)

(3)

50 1 (c)(4)

Civic leagues, social welfare

organizations, and local

associations of employees

Promotion of community

welfare, charitable, educational

and recreational activities

Uons Clubs, Rotary Clubs,

national rural electric cooperatives,

and volunteer fire departments

501(c)(5)

Labor, agricultural, and

horticultural organizations

Educational or instructive, the

purpose being to improve conditions

of work, and to improve products

and efficiency

Major League Baseball Players

Association, International Ladies

Garment Workers Union, and

United Auto Workers

501(c)(6)

Business leagues, chambers

of commerce, and real estate

boards

Improvement of business

conditions of one or more

lines of business

National Football League, Academy

of Motion Picture Arts and Sciences,

and American Bar Association

501(c)(7)

Social and recreational

clubs

Pleasure, recreational, and social

activities

New York City Yacht Club,

Metropolitan Club, and sorority

and fraternity chapters

501(c)(8)

Fraternal beneficiary

societies and associations

Lodge providing for payment of

life, sickness, accident or other

benefits to members

Independent Order of Odd Follows,

B'nai B'rith, Loyal Order of Moose,

and Polish Union of America

501(c)(9)

Voluntary employees' beneficiary

associations (including Federal

employees' voluntary beneficiary

associations formerly covered

under section 501 (c)(l 0))

Provides for payment of life,

sickness, accident or other

benefits to members

IBM Medical and Dental Plan Trust,

U.S. Steel and Carnegie Pension

Plan, and National Education

Association Members Insurance

Trust

Selected Balance Sheet and Income Statement Items of Organizations Tax-Exempt Under Selected Internal

Revenue Code Sections, Reporting Years 1 988 and 1989

(Money amounts are in millions of dollars)

Internal

Revenue Code

section

Number of

returns

1988

1989

(2)

(1)

501(C)(4) .......................... 19,279

21,223

501(c)(5) .......................... 20,697

20,659

501(c)(6) .......................... 19,875

21,545

501(c)(7) .......................... 14,488

14,877

5011(c)(8) ..........................

8,129

8,543

5011(c)(9) .......................... 1 8,889 1 9,591

Total

assets

1988

(3)

27,434

12,390

15,177

7,834

24,588

1 28,254

1989

(4)

33,029

13,243

17,270

8,621

25,162

1 29,378

Total

Ilabliftles

1988

(5)

18,696

1,887

8,207

2,426

19,699

1 10,195

1989

(6)

24,235

2,189

10,129

2,717

20,109

1 10,428

Total

revenue

1988

(7)

16,134

11,015

14,247

5,268

6,396

1 40,399

1989

(8)

16,546

12,024

15,921

5,634

6,310

1 45,304

Total

expenses

1989

1988

(10)

(9)

14.984

15,756

11,649

10,297

13,320

15,962

5,027

5,384

6,174

5,935

1 40,585 1 44,274

NOTE: DetAil may not add to totals because of rounding.

87

Charities and Other Tax-Exempt Organizations, 1989

organizations exempt under sections 50 1 (c)(4) and

501 (c)(6) increased by 10. 1 and 8.4 percent, respectively,

from 1988, while organizations exempt under section

501(c)(5) showed a slight decrease (0.2 percent).

With the exception of voluntary employees' beneficiary associations (section 501(c)(9)), more than 80

percent of the returns filed under each Code section

represented organizations with assets of less than

$500,000, while less than 0.5 percent represented organizations with assets of $50 million or more (Figure M).

Thus, in comparison to nonprofit charitable organizations,

organizations filing under these six sections tended to be

smaller (two-thirds of the total returns filed by nonprofit

charitable organizations reported assets less than

$500,000). Voluntary employees' beneficiary associations reporting asset holdings of less than $500,000

represented just over 60 percent of all returns filed by

these organizations. Those with assets of $10 million or

more filed over 5 percent of the returns under section

501(c)(9), a greater proportion than the number filed

under any of the other five Code sections.

Revenue and Expenses

In terms of revenue, voluntary employees' beneficiary

associations (section 501(c)(9)) reported considerably

more revenue for 1989 than that reported by any of those

filing under the other five Code sections (Figure N). The

$45.3 billion reported by these associations represented a

12.1 percent increase from 1988 and was nearly triple the

next highest amount for the six Code sections. Most of

the revenue (over 82 percent) for these organizations was

in the form of program service revenue, which in this case

took the form of payments for health and welfare benefits

coverage. Voluntary employees' beneficiary associations

also reported by far the highest level of expenses, $44.3

billion (of which over 84 percent was for health and

welfare benefits paid to their members).

Civic leagues and social welfare organizations (section

501(c)(4)), which ranked second in terms of total revenue

with $16.5 billion, also,received the majority ($10.8

billion) of their revenue from program services, as did

fraternal beneficiary associations (section 501(c)(8)),

though on a much smaller scale ($5.0 billion out of the

$6.3 billion). For 1989, this latter group reported decreases in total revenue and total assets of 1.3 percent and

3.9 percent, respectively.

Membership dues and assessments were the principal

source of revenue for three types of organizations: labor,

agricultural, and horticultural organizations (section

501(c)(5)--$7.6 billion); business leagues, chambers of

commerce, and real estate boards (section 501(c)(6)--$6.8

billion); and social and recreational clubs (section

501 (c)(7)--$3.2 billion). For each of these categories,

total expenses grew at a rate higher than that for total

Figure M

Returns Filed by Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, by Asset Size,

Reporting Year 1989

Asset

size

Organizations tax-exernpt under Internal Revenue Code section-501(C)(4)

501(C)(5)

501(c)(6)

501(c)(7)

501(c)(8)

501(c)(9)

(1)

(2)

(3)

(4)

(5)

(6)

14,877

7,902

3,965

1,043

1,896

71

8,643

2,820

4,109

1,009

516

53

35

9,591

3,416

2,388

1,034

2,236

434

82

100.0

100.0

100.0

53.1

26.7

7.0

12.7

0.5

33.0

48.1

11.8

6.0

0.6

0.4

35.6

24.9

10.8

23.3

4.5

0.9

Nurnber of returns

Total................................................................

Under $100,000 1 ................................................

$100,000 under $500,000 ...................................

$500,000 under $1,000.000 ................................

$1,000,000 under $10,000,000 ...........................

$10,000,000 under $50,000,000 .........................

$50.000,000 or more ...........................................

21,223

12,8W

5,148

1,250

1,697

216

75

20,669

11,525

6,356

1,343

1,291

113

31

21,646

12,172

5,954

1,562

1,657

168

32

Percent

Total................................................................

Under $100,000 1 ................................................

$100,000 under $500,000...................................

$500,000 under $1,000,000 ................................

$1,000,000 under $10,000,000 ...........................

$10,000,000 under $50,000,000 .........................

$50,000,000 or more...........................................

I Includes returns with zero assets or assets not reported.

NOTE: Detail rnay not add to total$ because of rounding.

88

100.0

60.5

24.3

5.9

8.0

1.0

OA

100.0

55.8

30.8

6.5

6.2

0.5

0.2

100.0

56.5

27.6

7.2

7.7

0.8

0.1

Charities and Other Tax-Exempt Organizations, 1989

Figure N

Components of Revenue of Organizations Tax-Exempt Under Selected Internal Revenue Code Sections,

Reporting Year 1989

(Money amounts are in millions of dollars]

Sources of revenue

Internal Revenue

Code section

Total

revenue

Contributions,

gifts, and

grants

Program

service

revenue

Dues

and

assessments

Income

from

investments'

(1)

16,546

12,024

15,921

5,634

6,310

45,304

(2)

1,506

317

963

36

84

2,543

(3)

10,808

2,469

6,507

996

4,996

37,411

(4)

501 (c)(4)......................................

501 (c)(5) ......................................

501 (c)(6)......................................

501 (c)(7)......................................

501 (c)(8)......................................

501 (c)(9)......................................

1,920

7,564

6,T76

3,222

455

2,308

(5)

1,429

784

893

171

311

1,841

Other

(6)

884

890

783

1,209

464

1,201

'Includes: 'Income from savings and temporary cash investments,' "Dividends and ird~ from socurkies,* and 'Gross rents' from the Form 990; "Investment income' from the Form 990EZ.

NOTE: Dated may not add to totals bemuse of rounding.

revenue, from 1988 to 1989. Organizations exempt under

Code section 501(c)(6), for example, reported a 19.8

percent increase in total expenses to $16.0 billion for

1989, slightly more than the $15.9 billion generated from

an 11.7 percent increase in total revenue. Revenue of

organizations with assets of less than $500,000 under each

of these Code sections accounted for greater percentages

of total revenue than the revenue of nonprofit charitable

organizations (section 501(c)(3)) of a similar size. These

percentages ranged from 10.5 percent for civic leagues

and social welfare organizations (section 501(c)(4)) to

.24.9 percent for labor, agricultural, and horticultural

organizations (section 501(c)(5)) (Figure 0). Fraternal

beneficiary associations (section 501(c)(8)) were the only

organizations covered under these code sections for which

organizations with assets $50 million or more predominated in terms of total revenue (75.4 percent).

Assets and Liabilities

Figure P shows that for 1989 civic leagues and social

welfare organizations (section 501(c)(4)) reported the

largest asset holdings, $33.0 billion; those with assets of

$10 million or more accounted for 78.4 percent of the

total assets reported by these organizations. Voluntary

employees' beneficiary associations (section 501(c)(9))

and fraternal beneficiary associations (section 501 (c)(8))

ranked second and third with $29.4 billion and $25.2

billion in assets, respectively. (Organizations with assets

of $10 million or more accounted for 87.7 percent of the

total assets held by fraternal beneficiary associations;

70.2 percent, for those held by voluntary employees'

beneficiary associations.) While most types of organizations exempt under these six Code sections reported

modest increases in total assets (6.9 percent), business

leagues, chambers of commerce and real estate boards

(section 501(c)(6)), and social and recreational clubs

(section 501(c)(7)) showed more significant increases of

13.8 percent and 10.0 percent, respectively.

The types of assets held by the various organizations

varied considerably by Code section (Figure Q). (Detailed data on the components of assets are limited to

those organizations that filed the longer Form 990; as

mentioned earlier, only condensed balance sheets were

filed for the smaller-size organizations that filed the

shorter Form 990EZ.) Investments in securities was the

largest single component of assetsreported by labor,

agricultural, and horticultural organizations (section

501(c)(5)); fraternal beneficiary associations (section

501(c)(8)); and voluntary employees' beneficiary associations (section 501 (c)(9)). On the other hand, most of the

assets for social and recreational clubs (section 501 (c)(7))

were in the form of land, buildings, and equipment, while

only 2 percent were in securities.

Shown in Figure R are the net worth/fund balance

totals for organizations under the six Code sections. This

account varied as a percentage of total assets depending

on the type of organization, and ranged from 20.1 percent

for fraternal beneficiary associations (section 501 (c)(8)) to

83.5 percent for labor, agricultural, and horticultural

organizations (section 501(c)(5)).

Sections 501 (c)(4)-(9) Organizations Filing Form

990EZ

As mentioned above, the Form 990EZ was introduced in

1989 for organizations exempt under Internal Revenue

Code section 501 (c) with annual gross receipts of less

89

Charities and Other Tax-Exempt Organizations, 1989

Figure 0

Total Revenue of Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, by Asset Size,

Reporting Year 1989

[Money amounts are in millions of dollars]

Asset

size

Organizations tax-exempt under Internal Revenue Code section501(c)(4)

501 (c)(5)

501 (c)(6)

501(c)(7)

501 (c)(S)

501 (c)(9)

(1)

(2)

(3)

(4)

(5)

(6)

5,634

594

6"

509

3,498

391

-

6,310

221

550

274

320

191

4,756

45,304

3,600

2,752

1,795

13,194

11,172

12,792

100.0

10.5

11.4

9.0

62.1

6.9

-

100.0

3.5

8.7

4.3

5.1

3.0

75.4

100.0

7.9

6.1

4.0

29.1

24.7

28.2

Amount

16,546

896

839

524

2,835

4,848

6,604

12,024

990

2,004

1,065

3,119

1.687

3,160

16,921

1,098

2,043

1,344

4,539

3,048

3,850

Total ........................................................

100.0

Under $100,000 1 ........................................

5.4

$100,000 under $500,000...........................

5.1

$500,000 under $1,000,000........................

3.2

17.1

$1,000,000 under $10,000,000...................

$10,000,000 under $50,000,000.................

29.3

39.9

$50,000,000 or mons...................................

1 1 rickxlos returns with zero assets or assets not reported

NOTE: Detail may not add to totals bemuse of rounding.

100.0

8.2

16.7

8.9

25.9

14.0

26.3

100.0

6.9

12.8

8.4

28.5

19.1

24.2

Total ........................................................

Under $100,000 1 ........................................

$100,000 under $500.000 ...........................

$500,000 under $1,000,000 ........................

$1,000,000 under $10,000,000 ...................

$10,000,000 under $50,000,000 .................

$50,000,000 or more...................................

Percent

Figure P

Total Assets of Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, by Asset Size,

Reporting Year 1989

(money amounts are in millions of dollars]

Asset

size

Organizations tax-exempt under Internal Revenue Code section501 (c)(4)

(1)

501 (c)(5)

(2)

501 (c)(6)

501 (c)(7)

501(c)(8)

501 (c)(9)

(3)

(4)

(5)

(6)

8,621

253

1,035

750

5,518

1,064

-

26,162

126

1,035

713

1,212

1,037

21,038

29,378

96

577

751

7,328

8,713

11,912

100.0

2.9

12.0

8.7

64.0

12.3

-

100.0

0.5

4.1

2.8

4.8

4.1

83.6

100.0

0.3

2.0

2.6

24.9

29.7

40.5

Amount

33,029

395

1.267

Sal

4,593

4,850

21,045

13,243

459

1,381

954

3,153

2,310

4,986

17,270

469

1,381

1,104

4,451

3,238

6,627

Total ........................................................

100.0

Under $100,000 1 ........................................

1.2

$100,000 under $500,000 ...........................

3.8

2.7

$500,DOO under $1,000,000 ........................

13.9

$1,000.000 under $10,000,000...................

$10,000,000 under $50,000,000.................

14.7

$50,000,000 or more- - - - - - 63.7

1 Includes returns with zero ease" or assets not reported.

NOTE: DOW may not add to totals bemuse of roundmg.

100.0

3.5

10.4

7.2

23.8

17.4

37.7

100.0

2.7

8.0

6.4

25.8

18.7

38.4

Total ........................................................

Under $100,000 1 ........................................

$100,000 under $500,000...........................

$500,000 under $1,000,000........................

$1,000,000 under $10,000,000...................

$10,000,000 under $50,000,000 .................

$50,000,DOO or more...................................

Percent

90

Charities and Other Tax-Exempt Organizations, 1989

Figure 0

Components of Total Assets, by Selected Internal Revenue Code Section, Reporting Year

1989

Percentage of total

100 F F-

41%

4%

1%

48%

501(c)(4)

601(CXS)

501(cX6)

501(cX7)

501(exe)

501(cxg)

Internal Revenue Code section

Land, buildings

and equipment (net)

Securities

Figure R

Selected Balance Sheet Data for Organizations

Tax-Exempt Under Selected Internal Revenue

Code Sections, Reporting Year 1989

[Money amounts are in millions of dollars)

Internal Revenue

Code section

501(C)(4) ......................

501(c)(5) ......................

501(c)(6) ......................

501(C)(7) ......................

501(c)(8)......................

501(c)(9) ...................

1

Total

assets

Net worth/

fund balance

(1)

(2)

(3)

33,029

13,243

8,794

11,064

7,142

5,903

5,053

18,950

26.6

83.5

41.4

68.5

20.1

64.5

621

25,162

- 29,378

Percentage of

assets

N

Cash and savings

OtherEl

than $100,000 and assets under $250,000. Use of the new

form varied significantly among the types of organizations. There were 17,652 Forms 990EZ filed for 1989 by

organizations tax-exempt under sections 501(c)(4)-(9).

Figure S shows that 5,049 Forms 990EZ were filed by

civic leagues and social welfare organizations (section

501(c)(4)), representing 23.8 percent of their total returns.

On the other hand, voluntary employees' beneficiary

associations (section 501(c)(9)) filed only 481 Forms

990EZ, 5.0 percent of the total. Cash, savings, and

investments was the principal asset account reported by

the Form 990EZ filers, except for social and recreational

clubs (section 501(c)(7)) which reported 57.9 percent of

their assets in the form of land and buildings. Fraternal

91

Charities and Other Tax-Exempt Organizations, 1989

Types of Returns Filed by Organizations

Tax-Exempt Under Selected Internal Revenue

Code Sections, Reporting' Year 1,989

Internal

Revenue Code

sectlon

Nurnber

of returns

Forins 990EZ

as a percentage

Total

Form 990EZ

of total

(1)

(2)

(3)

21,223

5.049

23.8

20,659

4,776

23.1

21545

3,643

16.9

14,877

2,379

16.0

8,543

1,324

15.5

9,591

481

5.0

.

beneficiary organizations (section 501(c)(8)) and voluntary employees' beneficiary organizations (section

501(c)(9)) filing Form 990EZ reported program service

revenue as the primary source of income. Organizations

tax-exempt under the other four Code sections that filed

the shorter form ranked membership dues and assessments

as the top source of revenue. (Table 5 presents detailed

data on Form 990EZ filers.)

Summary

For 1989, nonprofit charitable organizations tax-exempt

under section 501(c)(3) continued to report increased

growth. Revenue increased to $398.6 billion, up from

$354.6 billion for 1988, a gain of 12 percent; assets were

$655.4 billion, up from $583.6 billion for 1988, also an

increase of 12 percent. Hospitals as a group led all other

types of organizations in both revenues and assets. The

number of returns filed by nonprofit charitable organizations was 133,157, which included both the longer Form

990 (114,724) and the shorter Form 990EZ (18,433). This

latter form was introduced for 1989 for organizations with

gross receipts of less than $100,000 and assets of less than

$250,000.

Program service revenue, the fees received for the

programs conducted in support of the purposes for which

the tax exemptions under section 501 (c)(3) were granted,

was $272.1 billion, or two-thirds of the revenue for 1989.

Contributions increased to $77.0 billion from $69.1

billion. This source of revenue accounted for more than

one-half of the revenue for organizations with asset

holdings of less than $1 million, but for a much smaller

share for larger organizations. Expenses continued to rise,

to $371.5 billion, of which 85 percent was in support of

the organizations' program services.

92

Organizations, exempt under Internal Revenue Code

sections 501(c)(4) through (9) are diverse in both their

function and financial characteristics. Three types of

organizations exempt under these sections, business

leagues, chambers of commerce, and real estate boards

(section 501(c)(6)); civic leagues and social welfare

organizations (section 501(c)(4)); and labor, agricultural,

and horticultural organizations (section 50 1 (c)(5)), each

filed over 20,000 Forms 990 and 990EZ. In terms of total

assets, civic leagues and social welfare organizations

(section 501(c)(4)) reported the most, followed by voluntary employees' beneficiary associations (section

501(c)(9)) and fraternal beneficiary associations (section

501(c)(8)). For each of the six Code sections, smaller

organizations (assets less than $500,000) accounted for a

greater share of total assets than similar sized nonprofit

charitable organizations exempt under section 501(c)(3).

Civic leagues and social welfare organizations (section

501(c)(4)); fraternal beneficiary associations (section

50.1(c)(8)); and voluntary employees' beneficiary associations (section 501(c)(9)) reported program service revenue, as their primary source of revenue. Labor, agricultural, and horticultural organizations (section 501(c)(5));

business leagues, chambers of commerce and real estate

boards (section 501(c)(6)); and social and recreational

clubs (section 501(c)(7)),.on the other hand, each reported

membership dues and assessments as their principal

source of revenue.

Dab Sources and Limitations

The statistics in this article are based on a sample of the

1989 Form 990, Return of Organization Exemptfrom

Income Tax, and Form 990EZ, the short form. Organizations used the 1989 Form 990 when their accounting

periods ended during the time period, December 3 1,

1989, through November 30, 1990. The sample did not

include private foundations, which were required to file

on a separate return form. The sample included only

those returns with receipts of more than $25,000, the

filing threshold. The sample design was split into two

parts: the first included returns of organizations exempt

under section 501(c)(3), and the second part included

organizations exempt under sections 501(c)(4) through

(9). Returns of organizations exempt under other sections

were not included in the study.

Each part of the sample was classified into sample

strata based on size of total assets, with each stratum

sampled at a different rate. For section 501(c)(3) organizations, a sample of 11,401 returns was selected from a

Charities and Other Tax-Exempt Organizations, 1989

population of 135,472. All returns with assets of $10

million or more were included. Lower sampling rates

were used in the smaller asset classes. For organizations

filing under sections 501(c)(4) through (9), a sample of

10,800 returns was selected from a population of 97,301.

Sampling rates ranged from 2.35 percent to 100 percent.

The data presented were obtained from returns as

originally filed. In most cases, changes made to the

original return as a result of either administrative processing or a taxpayer amendment were not incorporated into

the data base. A discussion of the reliability of estimates

based on samples and methods for evaluating both the

magnitude of sampling and nonsampling error and the

precision of sample estimates can be found in the general

Appendix in this issue.

Notes and References

P] Data presented in this article are from 1989 Forms

990 and 990EZ. Organizations used the 1989 Form

990 when their accounting periods ended during the

time period, of December 31, 1989, through November 30, 1990. The total number of nonprofit charitable organizations, including those not required to

file Form 990 or Form 990EZ, was obtained from the

Internal Revenue Service Exempt Organizations

Business Master File, as reported in Monthly Exempt

Organizations Statistical Summary, and does not

include private foundations filing Form 990-PF.

[2] Data for previous years were published in Internal

Revenue Service, Statistics of Income, Compendium

of Studies of Tax-Exempt Organizations, 1974-1987,

and Compendium of Studies of Tax-Exempt Organizations, 1986-1992, Volume 2. See also Hilgert,

Cecelia and Arnsberger, Paul, "Charities and Other

Tax-Exempt Organizations, 1988," Statistics of

Income Bulletin, Summer 1992, Volume 12, Number

1, pp. 60-78; Hilgert, Cecelia and Mahler, Susan J.,

"Nonorofit Charitable Organizations, 1986 and

1987," Statistics of Income Bulletin, Fall 1991,

Volume 11, Number 2, pp. 63-76; Hilgert, Cecelia

and Mahler, Susan J. "Nonprofit Charitable Organizations," Statistics of Income Bulletin, Fall 1989,

Volume 9, Number 2, pp. 53-65; Hilgert, Cecelia,

"Nonprofit Charitable Organizations, 1983," Statistics

of Income Bulletin, Spring 1987, Volume 6, Number

4, pp. 31-42; and Heuchan, Laura, "Nonprofit

Charitable Organizations, 1982," Statistics of Income

Bulletin, Winter 1985-86, Volume 5, Number 3, pp.

21-40.

[3] Unless otherwise indicated, dollar amounts and

percentages were not adjusted for inflation. Inflationadjusted real values cited in this article (such as

"constant dollars") were calculated using the implicit

price deflator for the gross domestic product contained in the Council of Economic Advisors, Economic Report of the President, 1993, Table B-3.

[4] For information on private foundations which file

Form 990-PF, Return of Private Foundation, see

Meckstroth, Alicia, "'Private Foundations and

Charitable Trusts, 1990," in this issue of the Statistics

of Income Bulletin.

[5] Some data in this section ate from previously unpublished Statistics of Income tabulations.

[61 The organization's gross receipts are the total amount

it received from all sources during its annual accounting period, without subtracting any costs or expenses.

93

Charities and Other Tax-Exempt Organizations, 1989

Table 1.-Form 990 Returns of Nonprofit Charitable Section 501(c)(3) Organizations: Selected Income

Statement and Balance Sheet Items, by Size of Total Assets

[All figures are estimates based on samples-money amounts are in thousands of dollars]

Size of total assets

Item

Number of returns......................................................

94

Total assets ........................................................................

Cash:

Number of returns.........................................................

Amount ........................................................................

Savings and temporary cash investments:

Number of returns .........................................................

Amount ........................................................................

Accounts receivable (not):

Number of returns .........................................................

Amount........................................................................

Pledges receivable (not):

Number of returns .........................................................

Amount........................................................................

Grants receivable:

Number of returns.........................................................

Amount........................................................................

Receivables due from officers, directors, trustees,

and key employees:

Number of returns.........................................................

Amount ........................................................................

Other notes and loans receivable:

Number of returns.........................................................

Amount ........................................................................

I nventories for sale or use:

Number of returns.........................................................

Amount ........................................................................

Prepaid expenses and deferred charges:

Number of returns.........................................................

Amount ........................................................................

Investments in securities:

Number of returns.........................................................

Amount ........................................................................

I nvestments in land, buildings and equipment minus

accumulated depreciation:

Number of returns ............. .............. z ............................

Amount........................................................................

Other investments:

Number of returns .........................................................

Amount........................................................................

Land, buildings, and aquipmeM minus accumulated

depreciation:

Number of returns .........................................................

Amount........................................................................

Other assets:

Number of returns .........................................................

Amount........................................................................

Total liabilities ....................................................................

Accounts payable:

Number of returns .........................................................

Amount........................................................................

Grants payable:

Number of returns.........................................................

Amount........................................................................

Support and revenue designated for future periods:

Number of returns.........................................................

Amount........................................................................

Loans from officers, directors, trustees, and key

employees:

Number of returns.........................................................

Amount........................................................................

Mortgages and other notes payable:

Number of returns.........................................................

Amount ........................................................................

Other liabilities:

Number of returns.........................................................

Amount ........................................................................

Footnotes at and of table.

Under

$100,0D0

$100,000

under

$500,000

$500,000

under

$1,000.000

$1.000,000

under

$10,000.ODO

$10,000,000

under

S50.000,000

$50,000,000

or

more

(1)

(2)

(3)

(4)

(5)

(6)

(7)

114,724

6S4,632,251

37,932

34,237

1,364,423

8,S37,689

12,549

8,955,274

23,118

71,243,487

4,756

10S,912,022

2,1133

458,619,355

91,486

10,892,852

30,081

322,278

27,980

781,065

9,926

493,672

18,278

2,199,338

3,679

2,180,705

1,643

4,915,803

81,026

51,988,985

22,687

512,"2

25,460

2,638,837

9,563

1,959,984

18,095

10,314,109

3,611 1

9,964,683

1,610

26,698,830

52,030

47,7",685

9,167

75,370

14,%5

675,017

7,091

630,428

16,301

4,298,689

3,954

8,660,962

1,952

33,404,219

7,402

5,884,109

658

6,170

1,324

99,696

1,124

137,377

3,085

1,648,127

864

2,125,289

347

1,967,452

12,027

3,462,787

2,329

44,994

4,109

207,095

1,668

161,086

2,994

1,0119,312

540

682,598

396

1,437,702

2,746

278,750

861

2,623

568

4,682

375

12,183

589

19,665

199

64,280

154

175,417

12,977

17,852,017

962

7,098

2,478

162,224

1,632

180,281

4,779

1,686,677

1,957

2,685,350

1j6g

13,140,388

24,0211

4,628,426

3,596

32,649

6,311

146,704

2,783

76,330

6,916

734,205

2,790

1,016,217

1,624

2,622,321

47,603

5,525,451

7,445

118.339

13,296

104,907

6,379

- 1 02,478

14,783

676,628

3,769

1,100,430

1,842

3,522,670

23,406

203,163,956

1,215

23,882

4,773

572,306

3,426

1,008,273

9,472

12,411,046

3,021

23,783,706

1,499

165,364,743

17,699

17,338,135

5,470

71,733

4,949

650,692

2,007

SM,326

3,795

4,072,268

973

3,008,103

504

9,052,013

8,803

49,029,476

305

10,321

1,481

170,845

1,070

185,306

3,445

2,080,279

11,506

4,578,894

996

42,003,832

67,982

199,014,984

14,483

200,522

21,241

2,334,577

8,760

3,143,194

17,470

27,185,309

4,066

40,263,452

1,963

125,897,930

39,666

37,837,634

293,725,281

6,280

35,811

576,973

10,760

199,152

2,553,895

4,993

281,364

3,059,590

12,390

2,997,834

28,917,503

3,454

6,907,450

41,654,642

1,790

28,416,034

216,962,679

74,916

46,193,766

1 6,966

208,723

22,624

763,816

9,365

735,965

19,488

4,948,672

4,397

8,617,210

2,076

31,019,379

4,790

3,685,296

810

35,118

1,463

89,413

829

79,972

1,2117

5118,438

334

977,015

146

11,985,337

17,463

9,717,013

2,532

51,247

4,592

202,056

3,077

343,093

6,659

2,606,319

1.169

3,038,965

434

3,476,343

4,463

320,931

2,634

52,499

1,088

31,056

214

4,974

456

106,449

56

56,647

16

69,307

38,905

119,251,898

4,861

1 30,369

1 1,285

1,080,295

5,780

1,500,178

12,209

17,184,313

3,095

21,426,375

1,674

77,930,368

35,838

114,656,362

6,127

99,008

9,142

387,254

4,657

395,407

11,195

3,554,3110

3,083

7,638,439

1,634

1102,481,944

Total

Charities and Other Tax-Exempt Organizations, 1989

Table 1.-Form 990 Returns of Nonprofit Charitable Section 501(c)(3) Organizations: Selected Income

Statement and Balance Sheet Items, by Size of Total Assets-Continued

[All figures are estimates based on samples-money amounts are in thousands of dollars)

Size of total assets

Item

Total

Under

$100,000 1.2

(1)

$100,000

under

$500,000

under

$1,000,000

under

$10,000,000

under

$50,000,000

or

$SOO,000

$1,000.000

$10,000,000

$50.000,000

more

(2)

(3)

(4)

(5)

(6)

(7)

37,272

787,483

33,933

5,993,605

12,549

5,895,681

23,056

42,325,995

4,745

64,257,381

241,656,675

37,932

5,500,375

34,237

13,991,411

12,549

9,936,416

23,118

54,030,867

4,756

70,461,149

243,781,805

31,549

2,SW.809

29,290

7,594,760

10,515

4,849,345

18,531

19,732,156

3,930

13,064,328

1,847

28,440,330

9,542

2,690,381

16,817

8,399,210

3,678

7,816,086

1,659

12,882,400

Total fund balance/not worth:

Number of returns..........................................................

113,687

Amount ...........................................................................

360,907,021

2,131

Total revenue:

Number of returns..........................................................

114,724

Amount...........................................................................

397,702,022

2,133

Total contributions received:

Number of returns.........................................................

Amount ........................................................................

95,663

76,609,728

Contributions received from direct public support:

Number of returns.....................................................

Amount....................................................................

87,007

28,765

26,647

35,828,100

1,389,493

2,750,630

Contributions received from indirect public support:

Number of returns.....................................................

Amount....................................................................

23,900

7,090

7,773

2,703

7,008,648

282,415

581,230

"0,425

4,934

1,766,596

861

1,820,600

640

2,117,382

939

13,"8,547

Government grants:

35,597

11,192

11,100

33,680,984

1,166,905

4,263,000

3,987

1,818,639

6,919

9,566,350

1,460

3,417,642

66,986

271,902,487

18,992

1,957,420

18,238

4,900,625

8,135

3,978,799

15,881

28,189,385

3,852

1,887

50,022,358

182,863,901

Number of returns.........................................................

27,008

7,605

"6,118

167

220,604

3,903

1,130,676

492

4,625,743

11,647

232,788

3,193

Amount........................................................................

975,300

1,620,257

Number of returns.....................................................

Amount....................................................................

Program service revenue:

Number of returns.........................................................

Amount........................................................................

Membership dues and assessments:

Interest on savings and temporary cash investments:

Number of returns .........................................................

92,586

28,627

209,397

10,917

170,536

3,790

1,707

6,477,724

28,005

47,123

19,540

Amount........................................................................

1,132,622

1,262,369

3,665,678

22,166

12,677,298

2,026

3,710

5,612

64,157

3,212

88,054

7,529

2,505

1,284

837,219

1,630,721

9,953,436

Number of returns .........................................................

17,506

4,486

48,621

2,472

68,600

1,671

1,036

905,355

1,975

11,989

5,867

Amount ........................................................................

234,524

160,063

381,557

17,604

2,152,808

2,025

22,758

4,486

2,499

5,887

1,666

1,040

87,577

94,882

643,236

346,233

968,123

7,217

1,247,453

658

1,657

749

2,804

786

562

10,767

38,956

26,282

408,711

186,170

576,666

4,487

405

999

688

1,453

600

441

2,865,143

872

9,096

6,229

8S,839

186,604

2,576,604

2,835

59,330

8,016

470,364

2,749

780,284

1.521

5,931,836

1,829

637,726

903

5,173,485

Dividends and interest from securities:

Number of returns .........................................................

Amount ........................................................................

Not rental income (loss):

Gross rents:

Number of returns .....................................................

Amount ....................................................................

Rental expenses:

Number of returns.....................................................

Amount ....................................................................

Other investment income:

Number of returns.........................................................

Amount........................................................................

Total gain (loss) from sales of assets:

Number of returns.........................................................

Amount........................................................................

21,338

1,671

4,646

7,278,896

18,604

18,478

Gain (loss), sales of securities:

Number of returns .....................................................

Amount....................................................................

12,296

6S9

2,082

1,739

6,183,648

-1,529

23,206

22,858

5,084

327,802

12,055

659

44,374

2,086

133,277

1,685

211,320

4,976

1,779

870

3,465,481

8,562,216

130,861,180

659

45,903

1,927

110,071

1,632

188,464

4,568

1,631

736

3,137,678

7,924,490

125,687,695

Gross amount from sales:

Number of returns .................................................

Amount ................................................................

143,277,849

Cost or other basis and sales expense:

Number of returns .................................................

Amount ................................................................

11,052

137,094,302

Gain (loss), sales of other assets:

Number of returns .....................................................

Amount ....................................................................

11,043

1,012

2,569

1,267

3,784

1,"6

974

1,095,347

20,133

-4,728

36,472

142,561

142,568

758,350

3,215

1,240

882

418,075

765,714

2,084,522

Gross amount from sales:

Number of returns.................................................

9,705

911

2,359

Amount................................................................

3,436,496

28,750

66,169

1,097

73,267

7,931

2,341,143

658

1,828

70,892

802

2,789

1,078

775

8,617

36,792

275,515

623,155

1,326,171

Cost or other basis and sales expense:

Number of returns.................................................

Amount................................................................

Footnotes at end of table.

95

Charities and Other Tax-Exempt Organizations, 1989

Table 1.-Form 990 Returns of Nonprofit Charitable Section 501(c)(3) Organizations: Selected Income

Statement and Balance Sheet Items, by Size of Total Assets-Continued

(All figures are estimates based on samples-money amounts are in thousands of dollars]

Size of total assets

Item

Total revenue (contlnued):

Not income (loss), fundraising:

Number of returns.........................................................

Amount........................................................................

Gross revenue:

Number of returns.....................................................

Amount ....................................................................

Direct expenses:

Number of returns .....................................................

Amount ....................................................................

Gross profit (loss), sales of inventory:

Number of returns .........................................................

Amount ........................................................................

Gross sales minus returns and allowances:

Number of returns.....................................................

Amount....................................................................

Cost of goods sold:

Number of returns.....................................................

Amount....................................................................

Other revenue:

Number of returns .........................................................

Amount ........................................................................

Excess revenue over expenses, or deficit:

Number of returns .........................................................

Amount ........................................................................

Total expenses:

Number of returns..........................................................

Amount ...........................................................................

Program services:

Number of returns.........................................................

Amount........................................................................

Management and general:

Number of returns.........................................................

Amount........................................................................

Fundraising:

Number of returns .........................................................

Amount ........................................................................

Payments to affiliates:

Number of returns .........................................................

Amount ........................................................................

Under

$100,000

$100,000

under

$500,000

$500,000

under

$1,000.000

$1,000,000

under

$10,000,000

$10,000,000

under

$50.000.000

$50,000,000

or

more

(1)

(2)

(3)

(4)

(5)

(6)

(7)

26,845

1,373,120

11,750

205,777

8,261

328,353

2,488

134,726

3,702

461,835

482

160,299

173

82,131

27,075

2,615,476

11,850

565,799

8,197

587,866

2,615

259,764

3,806

778,522

515

279,669

191

143,955

22,507

1,242,368

9,977

360,022

6,477

259,615

2,193

125,039

3,235

316,687

464

119,270

171

61,824

15,783

3,651,744

4,761

1106,337

4,656

138,811

2,024

80,179

3,342

729,724

655

685,030

346

1,911,663

15,788

7,393,975

4,710

241,655

4,757

364,209

1,998

177,899

3,320

1,744,285

657

1,555,058

347

3,310,870

13,788

3,742,232

4,051

135,317

4,041

225,398

1,837

97,721

2,927

1,014,562

602

870,028

329

1,399,206

39,509

9,&U,765

8,763

76,940

10,274

232,987

5,111

280,011

10,760

1,026,519

3,020

1,553,792

1,582

6,364,515

113,776

27,022,953

37,S26

25,630

33,926

649,631

12,469

471,339

22,992

3,667,527

4,738

4,731,025

2,125

17,577,801

113,783

370,697,071

37,678

S,474,747

33,917

13,"1,780

12,496

9,465,077

22,819

50,363,340

4,743

65,730,124

2,130

226,222,003

107,709

315,930,661

35,197

4,290,763

32,096

10,889,576

12,067

7,659,968

21,669

41,629,246

4,589

53,948,639

2,091

197,612,369

93,851

50,000,019

29,171

981,260

28,014

2,293,735

10,739

1,574,823

1 9,787

7,733,933

4,233

10,503,079

1,908

26,913, 11 89

32,765

3,505,846

9,722

173,740

8,948

213,343

4,148

180,759

7,303

821,305

1,802

832,855

841

1,283,8"

5,230

1,242,493

1,419

28,994

1,591

45,121

49,527]

615

1,288

178,697

199

445,554

118

494,600

Total

'includes returns with zero assets or assets not reported. Estimates in this column should be used with caution because of the small number of sample returns on which they are based.

21ncludes organizations with end-of-year total assets less than $250,000 and gross receipts less than $100,000 not filing a Form 990EZ.

NOTES: Nonprofit charitable organizations exclude private foundations and most religious organizations. Detail may not add to totals because of rounding and processing tolerances.

96

Charities and Other Tax-Exempt Organizations, 1989

Table 2.-Form 990 Returns of Nonprof It Charitable Section 501 (c)(3) Organizations: Total Functional

Expenditures, by Size of Contributions Received

[All figures are estimates based on samples--money amounts am in thousands of dollars]

Size of contributions received

Item

Total

No

contdbutions

received

$1

under

$26.000

$25,000

under

$100,000

$100,000

under

$500,000

$500,000

under

$1,000,000

(1)

(2)

(3)

(4)

(5)

(6)

$1,000,000

under

$10,000,000

(7)

$10,000,000

or

more

(8)

19,061

22,3S7

24,977

29,371

8,009

10,057

Number of returns ........................................

114,724

Total functional expenditures:

22,146

24,849

29,329

7,996

10,036

891

Number of returns............................................

113,781

18,535

20,914,569

94,320,766

79,946,912

53,509,562

30,S82,310

25,439,061

S6,716,491

Amount............................................................. 369,436,S71

Grams and allocations:

28.226

4,255

5,503

5,654

6,936

2,007

3,359

510

Number of returns ..........................................

754,557

5.164,585

9.745,937

Amount ..........................................................

18,295,362

1.011,584

325,316

304,097

989,284

Specific assistance to individuals:

3,447

1,107

1,489

126

Number of returns ..........................................

10,197

712

1.495

1,823

1.100.651

18'490'4S5

6.849,887

9.11S,419

88,464

183,282

176,898

975,864

Amount ..........................................................

Benefits paid to or for members:

538

819

651

164

275

14

Number of returns ..........................................

2,968

606

7.461

60,825

64,551

Amount ..........................................................

1,537,265

887,681

442,238

8.216

66,294

Compensation of officers or directors:

34,770

5.406

5,073

7,338

9.788

2,614

4,052

498

Number of returns ..........................................

653.406

283,952

846.136

397,482

Amount..........................................................

3.418,711

614.435

237,289

386,012

Other salaries and wages:

816

Number of returns ..........................................

81,188

10,459

13,112

16,707

23,610

7,184

9,300

22,450,357

11.344,365

36,914,145

29,496,173

Amount.......................................................... 130,054,443

12.084,944

7,874.157

9,890,303

Pension plan contributions:

2,455

4,084

541

Number of returns ..........................................

19,771

2,413

1,841

2,633

5,803

123,409

174,907

462,939

203,038

1.007,330

1,304,114

Amount..........................................................

3,664,547

388,809

Other employee benefits:

6,005

7,713

724

Number of returns..........................................

53.667

6,707

6,869

10,137

15,512

3.310,336

1,404,334

769,942

1,028,059

2,383.690

1,197,179

3,714,528

Amount..........................................................

13,808,068

Payroll taxes:

21,076

5,789

7,561

660

Number of returns..........................................

70,481

8,981

11,551

14,864

8,630,249

753,887

563,605

698,301

1,565,605

806,919

2,393,619

1.848,313

Amount..........................................................

Accounting fees:

5,158

6,830

686

Number of returns..........................................

69,515

11,655

12,091

13.975

19,120

248,764

106,676

826,829

99.742

63.704

79,671

155.020

73.252

Amount..........................................................

Legalfees:

4,268

4,830

7,417

2.317

4.392

622

Number of returns..........................................

30,061

6,216

231.182

IS6,100

Amount..........................................................

910,698

179,831

S4,759

70,958

147,964

69,905

Supplies:

90,813

12,121

17,180

19,859

24,800

7,220

8,857

T77

Number of returns..........................................

2,631,284

7,676,507

5,581,815

Amount..........................................................

29,208,152

3,096,726

1.806,157

2,596,583

5.819,080

Telephone:

8,172

716

80,378

10,211

13,573

17,404

23,682

6,620

Number of returns..........................................

290,454

147,710

578,118

524,571

Amount..........................................................

1,990,334

190,033

120,702

138,747

Postage and shipping:

6,017

6,901

670

Number of returns..........................................

70,683

7,569

13,156

16,426

19.944

145,825

62,169

81,396

244,T70

106,0T7

446,842

476,702

Amount..........................................................

1,563,781

Occupancy.

6,636

8,T73

749

Number of returns..........................................

81,314

10,956

14,441

16,619

23,140

10,527,978

1,173,415

762,951

761.201

1,668,878

847,842

3,010,986

2,302,705

Amount..........................................................

Equipment rental and maintenance:

16,896

5,869

7,140

674

Number of returns..........................................

59,680

6,799

9.905

12,397

Amount..........................................................

4,681,820

528,024

265,078

376,190

819,390

399,774

1,304,321

989,044

Pdriting and publications:

15,498

20,428

5,895

7,317

715

Number of returns..........................................

70,870

7,684

13,332

846.841

Amount ..........................................................

3,054,184

252,336

100,036

181,951

613,847

228,237

830,935

Travel:

8,986

14,102

19,839

6.209

8,111

729

Number of returns..........................................

64.330

6,455

907,746

Amount ..........................................................

2,752,529

236,564

103,913

159,653

322,101

181,399

841,152

Conferences, conventions, and meetings:

8,883

10,919

14.121

4,462

5,217

522

Number of returns..........................................

49,619

6,496

227,136

Amount ..........................................................

1,089.428

126,475

81,621

90,701

193,061

91,263

279,171

Interest

6,617

6,070

7,554

11.263

3,055

4,810

424

Number of returns..........................................

39,692

1,173,178

Amount ..........................................................

8,504.754

2,199,T71

618,424

709,057

1,434,669

687,724

1.681,931

Depreciation and depletion:

12.531

19.904

5,623

7,278

528

Number of returns..........................................

65,945

9,658

10,423

3,184,148

1.564.613

Amount ..........................................................

12,301,193

1,672.881

922,025

1,200.926

2,681.289

1.175,312

Other expenses:

Number of returns ..........................................

21.907

23,972

28,767

7,848

9,990

887

110,705

17,335

Amount ..........................................................

93.893,478

19,607,978

6,174.909

6,395,726

13.636,251

7,452.582

22,821,496 _1 17,804,534

NOTES: Nonprofit charitable organizations exclude private foundations and most religious organizations Dotal may not add to totals bemuse of rounding and processing tolerances

97

Charities and Other Tax-Exempt Organizations, 1989

Table 3.-Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections

5011(c)(3)-(9): Selected Income Statement and Balance Sheet Items, by Code Section

[All figures are estimates based on samples-money amounts are in thousands of dollars)

Organizations tax-exempt under Internal Revenue Code section-

Item

501 (c)(3)

501(c)(4)

501(c)(5)

501(c)(6)

S01(c)(7)

601(c)(8)

50 1 (c) (9)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Number of returns....................................................

114,724

16,174

15,883

17,902

12,498

7,219

9,110

Total assets......................................................................

6KS32,251

32,792,055

13,026,283

17,147,617

8,466,600

25,052,687

29,361,580

911,486

112,9011

14,647

691,637

1 0, 598

291.730

4,797

601,629

13,310

1,169,991

6,459

10,892,852

223,477

797,299

10,187

3.304,739

15jg1

4,500,461

9,016

797,623

5,162

6,662

792,759

8,027,097

3,512

512,098

6,764

2,308,623

5,766

612,124

1,182

4,248

37,895

2,854,357

106

23,866

178

61,986

108

5,838

29

107

1,875

34,806

43

7,328

229

24,827

7

151

21

42

1,460

20,177

Cash:

Number of returns......................................................

Amount......................................................................

Savings and temporary cash investments:

Number of returns......................................................

81,026

11,913

Amount......................................................................

Accounts receivable (not):

61,988,985

4,671,388

Number of returns......................................................

Amount......................................................................

52,030

3,322

47,744,685

2,315,837

Pledges receivable (not):

Number of returns......................................................

7,402

82

Amount......................................................................

5'8"'109

36,813

Grants receivable:

Number of returns ......................................................

12,027

238

Amount......................................................................

3,452,787

117,269

Receivables due from officers, directors, trustees, and

key employees:

Number of returns ......................................................

Amount......................................................................

2,745

115

227

252

138

278,760

22,592

29,834

7,666

1,588

22

40,032

48

1,464

738

87,406

311

281,347

124,312

Other notes and loans receivable:

Number of returns ......................................................

Amount......................................................................

12,977

857

935

1,363

17,862,017

7,055,059

276,460

367,435

332

Inventories for sale or use:

Number of returns ......................................................

Amount......................................................................

24,021

2,369

565

1,936

78

94,884

15,355

124,719

5,397

110,790

4,386

4,628,426

32,984

4,221

4,429

96,514

1,248

2,234

15,271

75,788

Prepaid expenses and deferred charges:

Number of returns ......................................................

Amount................................

..........

47,503

2,838

2,466

5,525,451

150,007

95,214

6,372

238,136

2,175

4,3811,843

2,404

731

1,649

2,462

4,859,616

188,373

12,109,098

14,707,655

Investments in securities:

Number of returns ......................................................

23,406

1,490

Amount......................................................................

203,163,956

6,928,368

Investments in land, buildings and equipment minus

accumulated depreciation:

Number of returns ......................................................

17,699

2,196

2,094

937

277

17,338,136

1,413,095

250,530

2,507

350,616

1,808

Amount......................................................................

744,516

450,882

68,888

1,226

720,505

1,136

631,223

467

356

549

.54,833

2,956,162

1,441,290

8,084

2,112,118

7,416

5,243,801

4,81 1

1.733,144

291,090

Other investments:

Number of returns ......................................................

8,803

631

Amount ......................................................................

49,029,476

2,219,291

Land, buildings and equipment minus accumulated

depreciation:

Number of returns ......................................................

Amount .......................... ...........................................

67,982

6,736

8,271

199,014,984

4,338,992

1,902,175

1,259

Other assets:

Number of returns ......................................................

39,656

3,511

4,131

5,140

3,013

Amount ......................................................................

37,837,634

2,826,829

336,350

878,655

231,305

2,400

6,376,298

2,334

913,146

Total liabilities.................................................................

293,725,281

24,213,829

2,165,613

10,121,949

2,695,296

20,099,902

10,427,039

Accounts payable:

Number of returns ......................................................

74,916

6,092

6,797

10,131

6,706

4,176

4,801

Amount ......................................................................

46,193,766

3,624,387

867,256

1,440,728

S41,206

376,342

4,643,790

Number of returns ......................................................

4,790

161

30

146

3,685,295

391

147,396

39

Amount ......................................................................

11,511

28,4519

3,052

98,381

19

26,553

231,883

Grants payable:

Support and revenue designated for future periods:

Number of returns ......................................................

17,463

516

236

2,299

905

Amount ......................................................................

9,717,013

414,151

70,029

665,474

104,629

680

31,449

66

7,183

46

11

120

1,317

4,757

1,521,480

2,499

87

290,332

75,893

262

Loans from officers, directors, trustees, and key

employees:

Number of returns ......................................................

4,463

74

15

97

Amount ......................................................................

320,931

6,126

528

9,122

38,906

119,261,898

3,568

2,077

3,139

10,901,905

531, 1 11

1,436,398

Mortgages and other notes payable:

Number of returns ......................................................

Amount ......................................................................

Other liabilities:

98

Number of returns ......................................................

36,838

2,937

3,611

5,656

4,043

2,416

2,802

Amount ................ .....................................................

114,666,362

9,219,863

685,177

6,641,769

517,745

19,303,279

5,447,603

Footnotes at and of table.

Charities and Other Tax-Exempt Organizations, 1989

Table 3.--Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections

501(c)(3)-(9): Selected Income Statement and Balance Sheet Items, by Code Section-Continued

[All figures are estimates based on samples--money amounts are in thousands of dollars]

Organizations tax-exempt under Internal Revenue Code section501 (c) (3)

Total fund balance/net worth:

Number of returns........................................................

Amount ........................................................................

Total revenue:

Number of returns........................................................

Amount ........................................................................

Total contributions received:

Number of returns......................................................

Amount ......................................................................

Contributions received from direct public support:

Number of returns..................................................

Amount ..................................................................

Contributions received from indirect public support:

Number of returns........................... ......................

Amount ..................................................................

Government grants:

Number of returns ..................................................

Amount..................................................................

Program service revenue:

Number of returns......................................................

Amount ......................................................................

Membership dues and assessments:

Number of returns......................................................

Amount ......................................................................

Interest on savings and temporary cash investments:

Number of returns ......................................................

Amount......................................................................

Dividends and interest from securities:

Number of returns ......................................................

Amount......................................................................

Not rental income (loss):

Number of returns......................................................

Amount ......................................................................

Gross rents:

Number of returns..................................................

Amount ..................................................................

Rental expenses:

Number of returns ..................................................

Amount ..................................................................

Other investment income:

Number of returns ......................................................

Amount......................................................................

Total gain (loss) from sales of assets:

Number of returns......................................................

Amount......................................................................

Gain (loss), sales of securities:

Number of returns..................................................

Amount ..................................................................

Gross amount from sales:

Number of returns..............................................

Amount ..............................................................

Cost or other basis and sales expense:

Number of returns ..............................................

Amount ..............................................................

Gain (loss), sales of other assets:

Number of returns..................................................

Amount ..................................................................

Gross amount from sales:

Number of returns..............................................

Amount..............................................................

Cost or other basis and sales expense:

Number of returns..............................................

Amount ..............................................................

Footnotes at end of table.

501(c)(4)

501(c)(5)

601(c)(6)

-501 (c) (7)

601(c)(8)

501(c)(9)

(5)

(6)

(7)

(1)

(2)

(3)

(4)

113,687

360,907,021

IS'988

8,S78,225

15,793

10,860,668

17,760

7,025,667

12,427

5,771,304

7,204

4,952,777

8,252

18,934,542

114,724

397,702,022

16,170

16,349,325

15,883

11,766,198

17,902

15,733,194

12,498

S,530,596

7,219

6,255,369

9,110

45,277,550

95,663

76,509,728

7,651

1,477,291

1,670

314,305

4,230

946,937

1,895

33,268

3,716

78,618

523

2,539,600

87,007

35,828,100

6,496

740,971

1,260

77,481

2,896

284,364

1,561

21,335

3,503

60,388

429

2,398,991

23,900

7,008,648

1,204

71,946

202

133,499

787

66,931

462

10,346

467

17,441

ill

117,326

35,597

33,680,984

2,243

664,374

502

103,325

1,172

605,643

25

1,687

22

690

84

23,283

66,986

271,902,487

5,988

10,776,107

3,914

2,463,806

11,782

6,469,124

6,504

975,381

3,126

4,978, 1 17

7,134

37,396,907

27,008

4,625,743

10,362

1,851,128

14,699

7,363,506

16,SU

6,677,5M

11,450

3,165,111

6,646

441,484

1,310

2,301,786

92,586

6,477,724

13,551

833,795

13,704

439,847

16,270

531,135

iO,87S

80,126

6,162

75,313

7.400

905,749

22,166

12,577,298

1,376

254,712

2,036

230,067

1,829

249,81 5

1,046

14,889

1,044

1751iol

2,132

924,487

17,506

90S,355

2,964

190,479

3,127

31,631

2,219

20,502

2,606

37,481

2,207

23,533

140

1,213

17,604

2,152,808

2,991

329,134

3,150

103,921

2,266

104,368

2,628

72,437

2,223

55,369

141

1 0, 138

7,217

1,247,453

1,283

138,655

1,225

72,290

989

83,M

1,241

34,964

681

31,837

85

8,925

4,487

2,865,143

218

56,681

388

27,774

269

14,911

222

3,918

ISO

15,832

308

65,927

21,338

7,278,896

1,065

132,791

1,317

108,361

1,274

70,666

939

24,108

731

97,188

1,442

182,209

12,296

6,183,548

464

1,673,117

631

3,902,425

421

2,139,614

181

32,718

356

605,963

1,459

37,544,885

1 2,055

143,277,849

435

1,590,301

526

3,827,082

363

2,116,447

170

29,344

330

538,970

1,448

37,369,670

11,052

137,094,302

458

82,817

475

75,344

441

23,167

182

3,374

346

66,993

1,344

175,2 1 6

11,043

1,095,347

649

214,805

1,011

61,263

852

11 1.788

683

72,832

403

56,056

193

1,482,1 51

9,706

3,436,496

348

1 64,831

680

28,246

687

64,389

529

52,098

259

25,861

184

1,475,158

7,931

2,341,143

656

49,974

1,002

33.017

898

47,399

788

20,734

404

30,195

142

6,994

99

Charities and Other Tax-Exempt Organizations, 1989

Table 3.-Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections

501(c)(3)-(9): Selected Income Statement and Balance Sheet Items, by Code Section-Continued

[All figures are estimates based on samples-money amounts are in thousands of dollars]

Organizations tax-exempt under Internal Revenue Code section-

Item

501(c)(3)1

501(c)(4)

501(c)(5)

501(c)(6)

501(c)(7)

501(c)(8)

501 (c) (9)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Total revenue (continued):

Not income (loss), fundraising:

Number of returns ......................................................

26,846

6,397

935

3,107

1,691

2,612

Amount......................................................................

1,373,120

175,499

18,629

72,214

20,415

93,910

90

2,616

Gross revenue:

Number of returns ..................................................

27,075

6,400

935

3,106

1,698

2,615

Amount ..................................................................

2,615,476

747,"7

51,278

238,387

63,708

294,605

22,507

1,242,358

5,667

571,947

753

2,899

1,488

2,215

89

32,649

166,173

43,293

200,694

2,715

90

5,331

Direct expenses:

Number of returns ..................................................

Amount ..................................................................

Gross profit (loss), sales of inventory:

Number of returns ......................................................

15,783

3,040

975

1,596

5,705

3,169

29

Amount ......................................................................

3,651,744

142,056

14,040

101,496

1,010,076

193,743

1,536

Gross sales minus returns and allowances:

Number of returns..................................................

16,788

3,040

1,055

1.580

5,701

3,163

30

Amount ..................................................................

7,393,975

478,803

35,043

293.729

2,128,748

476,840

58,998

Cost of goods sold:

Number of returns..................................................

13,788

2,866

934

1,229

5,556

3,084

28

Amount ..................................................................

3,742,232

336,746

21,003

192,231

1,118,670

283,096

57,462

965,519

Other revenue:

Number of returns......................................................

39,609

5,323

7,949

7,695

4,042

Amount ......................................................................

9,534,765

459,784

764,233

588,908

165,821

2,236

82.624

12,461

245,829

7,219

8,695

366,851

1,028,372

1,911

Excess of revenue over expenses, or deficit:

Number of returns......................................................

113,776

16,068

15,837

17,888

Amount ......................................................................

27,022,953

777,039

363,064

-62,143

Total expenses:

Number of returns ........................................................

113,783

15,844

15,857

17,902

12,392

7,162

9,102

Amount........................................................................

370,697,071

15,572,285

11,403,133

15,785,336

5,284,766

5,888,517

44,249,177

2,573

22,874

975

Program services:

Number of returns......................................................

107,709

14,337

Amount ......................................................................

315,930,561

13,006,480

Management and general:

Number of returns......................................................

93,851

11,945

Amount ......................................................................

50,000,019

2,327,300

Fundraising:

Number of returns......................................................

32,765

2,382

Amount ......................................................................

3,505,846

180,755

Payments to affiliates:

Number of returns......................................................

5,230

1,821

9,570

1,087

690

Amount ............. ........................................................

1,242,493

57,749

1,S45,103

81,173

6,688

'Excludes private foundations and most religious organizations.

NOTE: Detail may not add to totals because of rounding and processing tolerances.

100

73

Charities and Other Tax-Exempt Organizations, 1989

Table 4.--Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections

501(c)(3)-(9): Total Functional Expenditures, by Code Section

[All figures are estimates based on samples-money amounts are in thousands of dollars]

Organizations tax-exempt under Internal Revenue Code section-501 (c)(6)

501 (c)(7)

501 (c)(4)

501 (c)(5)

Item

501 (c)(3)'

(4)

(5)

(2)

(3)

(1)

114,724

16,174

Number of returns..................

Total functional expenditures:

113,781

15,844

Number of returns ............................................

369,436,S71

15,514,535

Amount .............................................................

Grants and allocations:

28,226

4.597

Number of returns ..........................................

18,295,362

260,164

Amount..........................................................

Specific assistance to individuals:

10,197

1,366

Number of returns..........................................

18,490,455

134,819

Amount..........................................................

Benefits paid to or for members:

2,968

1,792

Number of returns ..........................................

1,537,265

5,444,829

Amount..........................................................

Compensation of officers or directors:

34,770

3,268

Number of returns ..........................................

3,418,711

128,381

Amount ..........................................................

Other salaries and wages:

81,188

5,966

Number of returns ..........................................

130,054,443

1,584,546

Amount ..........................................................

Pension plan contributions:

19,771

770

Number of returns ..........................................

3,664,547

46.767

Amount..........................................................

Other employee benefits:

53,667

2,084

Number of returns..........................................

13,808,068

196.873

Amount..........................................................

Payroll taxes:

70,481

5,617

Number of returns ..........................................

8,630,249

110,624

Amount..........................................................

Accounting fees:

69,615

8,261

Number of returns ..........................................

826,829

33,742

Amount ..........................................................

Legalfees:

30,061

3.144

Number of returns ..........................................

910,698

66,544

Amount ..........................................................

Supplies:

90,813

11,483

Number of returns ..........................................

29,208,152

210.060

Amount..........................................................

Telephone:

80,378

7,808

Number of returns..........................................

1,990,334

70,639

Amount..........................................................

Postage and shipping:

70,683

7.592

Number of returns ..........................................

1,563,781

164,325

Amount..........................................................

Occupancy:

81,314

8,739

N umber of returns ..........................................

10,527,978

369,443

Amount..........................................................

Equipment rental and maintenance:

59,680

6,272

Number of returns ..........................................

4,681,820

97,297

Amount ..........................................................

Printing and publications:

70,870

7.104

Number of returns ..........................................

3,054,184

256,990

Amount ..........................................................

Travel:

64.330

4,218

Number of returns ..........................................

2,752,529

83,862

Amount ..........................................................

Conferences, conventions, and meetings:

49,619

7,077

Number of returns ..........................................

1,089,428

88,453

Amount ..........................................................

Interest:

39,692

3,987

Number of returns..........................................

8,504.754

1,061,378

Amount ..........................................................

Depreciation and depletion:

65,945

5,876

Number of returns ..........................................

12,301,193

236,788

Amount..........................................................

Other expenses:

110.705

15,145

Number of returns ..........................................

93,893,478

4,852,428

Amount..........................................................

tExcludes private foundations and most religious organizations.

NOTE: Detail may not add to totals because of rounding and processing tolerances.

1

501 (c)(8)

(6)

501 (c)(9)

(7)

15,983

17,902

12,498

7,219

g'110

15,857

9,858,028

17,902

15,704,163

12,392

SA79,435

7,162

6,865,644

9,102

44,248,202

3,895

86.750

4,023

315,100

800

5,050

3,459

139,966

272

506,689

374

6,056

601

29,824

149

530

858

12,672

256

256.231

5,077

1,027,163

926

506,258

694

18,698

1,702

3,590,487

7,542

37,539,751

11,888

905,251

6,660

557,984

1,490

35,863

4,760

63,113

1,491

151,162

11.200

1,883,151

10,942

2,634,092

7,815

1.699,567

5,024

459,720

1.548

326,354

4,795

226,158

3,771

136,432

645

15,793

246

28,216

719

77,480

5,359

278,438

6,604

372,239

3.020

120,896

674

169,132

1,302

510,794

11,547

264,022

10,121

230,662

7,264

223,009

5,059

67,609

1,831

44,715

9.369

51,723

12,974

64,458

6,920

35,031

4,125

14.053

4,465

64,083

6,482

208,006

7,107

271,42S

1,869

11,878

1,176

7,748

3,580

66,727

10,271

164.533

13,479

178,608

9,417

210,808

6,067

48,536

2,197

34,974

9,636

95,073

13,449

132,424

8,870

45,269

4.712

21,938

1,708

12,516

7,776

67,274

13,965

227,711

6,240

25,250

4,836

21.123

2,160

26,542

11,509

348,155

12,065

521,762

10,455

602,662

6,087

153,453

2,381

214,698

5,067

64,299

8,409

161,797

6,279

157,682

3,263

25,178

796

16,146

6,361

158,900

14,337

645,140

6,067

56,028

4,645

39,534

2,133

25,135

6,669

250,611

11,258

392,236

2,044

17,161

1,398

20,775

710

6,923

9,341

169,441

14,376

852,247

2,845

22,337

4,808

38,299

2,132

14,805

2,512

42,485

4,027

71.762

4,866

124,568

2,590

22,109

333

11,164

6,612

129,334

9,240

250,458

6,849

368,673

2,814

57,996

1,419

30,992

15,568

3,431,195

17.518

7,161,534

12,224

1_482,673

6,981

873,974

7,595

4.311,320

1

10 1

Charities and Other Tax-Exempt Organizations, 1989

Table S.-Form 990EZ Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections

501(c)(3)-(9): Selected Income Statement and Balance Sheet Items, by Code Section

[All figures are estimates based on samples-money amounts are in thousands of dollars]

Item

50 1 (c) (4)

501(c)(5)

601(c)(6)

501(c)(7)

601(c)(8)

501(c)(9)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Number of returns .............................................

18,433

5,049

4,776

3,643

2,379

1,324

481

Total assets ..........................................................

793,740

237,228

216,722

122,451

154,130

109,535

16,034

17,927

501,502

4,923

162,998

4,691

158,474

3,559

110,883

2,337

54,492

1,261

53,193

364

12,503

4,152

198,728

864

56,273

1,175

37,360

337

4,588

1,226

89,245

687

48,110

57

1.284

7,090

93,512

1,622

17,958

2,073

20,889

1.168

6,981

1,048

10,392

602

8,236

129

2,247

6,533

94,017

1,120

21,481

1,594

23,080

1,069

6,619

998

22,066

614

9,557

99

853

18,433

926,388

5,049

196,596

4,776

258,049

3,643

1188,113

2,379

103,458

1,323

55,051

481

26,608

15,800

463,432

2,691

28,383

650

3,120

1,364

15,740

636

3,224

654

5,568

72

2,858

8,659

232,364

1,400

31,958

1,141

15,239

2,039

47,643

850

20,599

682

18,048

283

14,460

7,647

83,557

3,821

68,809

4,605

200,237

3,390

98,262

2,194

56,596

1,239

13,436

211

6,397

13,723

31,966

4,328

11,416

3,888

9,725

3,137

7,663

1,842

3,707

1,137

5,234

397

892

1,013

3,395

72

462

84

5

57

102

156

654

15

84

'1,165

9,016

129

942

84

5

156

903

is

105

810

5,623

129

481

57

102

42

249

is

189

6,938

65,440

2,844

27,854

367

2,977

1,307

10,007

917

6,899

565

7,125

6,938

125,995

2,886

68,134

409

5,930

1,307

29,121

917

21,464

565

20,283

5,621

60,654

2,547

40,280

283

2,952

1,138

19,114

719

14,S65

550

13,157

3,494

21,897

890

10,536

367

3,162

253

924

721

7,101

230

3,M

3,494

48,171

890

23,882

367

6,139

253

2,330

721

19,229

230

6,213

3,1140

26,274

833

13,346

367

2,977

169

1,405

721

12,127

230

3,201

5,874

24,329

2,122

17,177

2,789

23,583

1,153

7,976

810

4,678

300

2,626

183

2,086

18,332

97,180

5,049

12,924

4,776

12,214

3,643

11,041

2,379

4,243

1.323

8,199

481

2,007

Cash, savings and investments:

Number of returns ...........................................

Amount ...........................................................

Land and buildings (net):

Number of returns ...........................................

Amount ...........................................................

Other assets:

Number of returns...........................................

Amount...........................................................

Total liabilities:

Number of returns.............................................

Amount ..............................................................

Total revenue:

Number of returns .............................................

Amount ..............................................................

Contributions, gifts and grants:

Number of returns ...........................................

Amount ...........................................................

Program service revenue:

Number of returns ...........................................

Amount ...........................................................

Dues and assessments:

Number of returns ...........................................

Amount ...........................................................

Investment income:

Number of returns...........................................

Amount...........................................................

Gain (loss) from sales of assets:

Number of returns ...........................................

Amount...........................................................

Gross amount from sales of assets:

Number of returns ......................................

Amount................................................

Cost or other basis and sales expense:

Number of returns......................................

Amount......................................................

Net income (loss), fundraising:

Number of returns ...........................................

Amount ...........................................................

Gross fundraising revenue:

Number of returns ......................................

Amount ......................................................

Direct expenses:

Number of returns ......................................

Amount ......................................................

Gross profit (loss), sales of inventories:

Number of returns ...........................................

Amount...........................................................

Gross sales minus returns and allowances:

Number of returns......................................

Amount......................................................

Cost of goods sold:

Number of returns ......................................

Amount......................................................

Other revenue:

Number of returns...........................................

Amount...........................................................

Excess of revenue over expenses, or deficit:

Number of returns...........................................

Amount...........................................................

102

Organizations tax-exempt under Internal Revenue Code section501 (c)(3)

Footnotes at end of table.

Charities and Other Tax-Exempt Organizations, 1989

Table S.--Form 990EZ Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections

501(c)(3)-(9): Selected Income Statement and Balance Sheet Items, by Code Section--Continued

(All figures are estimates based on samples--money amounts are in thousands of dollars]

Organizations tax-exempt under Internal Revenue Code section-

Item

Total expenses:

Number of returns.............................................

Amount ..............................................................

Grants paid:

Number of returns ...........................................

Amount...........................................................

Benefits paid to or for members:

Number of returns ...........................................

Amount ...........................................................

Salaries and compensation:

Number of returns ...........................................

Amount...........................................................

Professional fees:

Number of returns...........................................

Amount...........................................................

Occupancy, rent and utilities:

Number of returns ...........................................

Amount ...........................................................

Printing, publications and postage:

Number of returns ...........................................

Amount ...........................................................

Other expenses:

Number of returns ...........................................

Amount...........................................................

501(c)(3),

501(c)(4)

501 (c) (5)

50i(c)(6)

501(c)(7)

501(c)(8)

501 (c)(9)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

18,382

829,206

4,985

183,671

4,776

245,836

3,643

177,071

2,379

99,220

1,323

46,851

481

24,601

5,672

105,769

2,745

31,195

1,999

40,285

1,069

6,523

536

2,844

1,165

11,428

1,114

8,333

820

13,711

1,522

22,975

436

6,897

253

6,129

369

1,828

409

16,974

8,963

236,003

1,264

16,564

3,633

60,190

1,590

32,663

966

11,992

728

3,988

198

1,689

10,229

70,291

1,400

5,786

2,398

6,171

2,673

25,333

1,021

2,866

456

641

198

1,324

12,255

87,522

2,278

17,119

3,199

15,983

2,264

10,043

1,1144

30,171

1,068

7,746

57

428

14,382

59,861

3,838

7,078

3,521

9,426

3,348

20,464

1,559

3,791

1,080

2,243

183

171

17,066

262,419

4,675

93,217

4,480

90,804

3,616

75,159

2,139

41,426

1,209

18,977

364

4,116

'Excludes private foundations and most religious organizations.

NOTE: Detail may not add to totals because of rounding and processing tolerances.

103