# Ch@[r1%13

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## Record

- **Collection:** Agency decision
- **Document type:** Agency decision

## Text

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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

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A0b04e792ff16c32e. Public record. Not legal advice.