CharitiesandOtherTax-ExemptOrganizations,1995
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CharitiesandOtherTax-ExemptOrganizations,1995
by Cecelia Hilgert and Melissa Whitten
otal assets of nonprofit charitable organizations exempt from income tax under Internal
Revenue Code 501(c)(3), excluding private
foundations, organizations with gross receipts
totaling less than $25,000, most churches, and certain
other types of religious organizations, reached a
record high for 1995, for the first time surpassing $1
trillion. This was 15 percent more than for 1994.
Total revenue increased by 13 percent over the
comparable 1994 amount, rising to $663.4 billion, of
which 67 percent was comprised of revenue from the
organizations’ program service activities. There were
more than 180,000 returns filed, representing a 3percent increase over the prior year.
Statistics for other organizations receiving taxexempt status under Code sections 501(c)(4) through
(9) are also presented in this article [1]. Such organizations are generally diverse both in function and
financial character. For 1995, voluntary employee
benefit associations, exempt under Code section
501(c)(9), reported assets of $66.3 billion and revenue of $72.0 billion, larger amounts than those
registered by organizations classified under Code
sections 501(c)(4) through (8).
The statistics for charities and other tax-exempt
organizations reported in this article are based on
data compiled from Form 990, Return of Organization Exempt from Income Tax, and Form 990-EZ, the
short-form version of this information return. The
latter form may be completed by smaller organizations, those with end-of-year assets of less than
$250,000 and gross receipts of $25,000 to $100,000;
only condensed balance sheets are included on Form
990-EZ.
T
CharitableOrganizationsTax-ExemptUnder
InternalRevenueCodeSection501(c)(3)
In order to qualify for tax-exempt status, an
organization’s purpose must be to serve the public
good, as opposed to a private interest. Organizations
exempt under Code section 501(c)(3) are those
whose purposes are religious, charitable, scientific,
literary, or educational. They may also foster
Cecelia Hilgert is a former employee of the Special
Studies Special Projects Section who recently retired.
Melissa Whitten is an economist with the Special Studies
Special Projects Section. This article was prepared under
the direction of Michael Alexander, Chief.
national or international amateur sports competition,
prevent cruelty to children or animals, or test for
public safety. The activities of nonprofit organizations are limited in that they must further one or more
of their exempt purposes. Examples of these “charitable” organizations include nonprofit hospitals,
educational institutions, youth organizations, community fundraising campaigns, public charities, local
housing authorities, historical societies, and environmental preservation groups. Organizations may not
distribute net earnings to a private shareholder or
individual. Participation by an exempt organization
in activities that can influence legislation, or in a
political campaign on behalf of, or in opposition to,
any candidate, is also restricted. Generally, contributions to the organization are tax deductible.
Of the 525,134 nonprofit charitable organizations
recognized by the Internal Revenue Service (IRS)
under Code section 501(c)(3), there were 180,931
returns filed for accounting periods that began in
1995 [2]. Those not required to file included
churches and certain other religious organizations
and also organizations with annual gross receipts
totaling less than $25,000. The number of returns
filed for 1995 was 3 percent more than for 1994
(Figure A). Form 990-EZ returns represented 21
percent of total returns filed. (Where possible, Form
990 and Form 990-EZ data are combined in this
article.)
FinancialCharacteristicsofNonprofit
CharitableOrganizations
Although two-thirds of the returns filed by section
501(c)(3) organizations were filed by organizations
with assets of less than $500,000, these organizations
held only 1 percent of the total assets and 4 percent
of the revenue (Figure B). In comparison, larger
organizations, those with assets of $10 million or
more, represented only 5 percent of the returns filed,
but accounted for nearly 89 percent of the total asset
holdings and 80 percent of the total revenue reported.
Overall, the total assets of nonprofit charitable
organizations grew to $1.1 trillion, an increase of 15
percent over 1994. As in 1994, investments in securities continued to be the major asset holding, increasing 24 percent to $433.1 billion, although they
were reported only by organizations filing the long
version of Form 990. This category represented 38
percent of the total assets reported on that form.
105
Charities and Other Tax-Exempt Organizations, 1995
FigureA
Land, buildings, and equipment, reported on both the
long and short versions of Form 990, totaled $288.1
Selected Items for Nonprofit Charitable
billion, accounting for 25 percent of the total. (DeOrganizations, Reporting Years 1994 and 1995
tailed financial data are provided in Table 1 for
[Money amounts are in millions of dollars]
nonprofit charitable organizations filing the long
Percentage
Item
1994
1995
increase,
Form 990 and in Table 4 for Form 990-EZ filers.)
1994-1995
The composition of asset holdings, as reported
(1)
(2)
(3)
on both Form 990 and Form 990-EZ, varied by asset
Number of returns.........................................................................................
174,918
180,931
3.4
size of the organizations. For small organizations,
Forms 990...........................................................................
136,627
142,790
4.5
those with assets of less than $500,000, cash and
Forms 990-EZ...........................................................................
38,291
38,141
-0.4
savings (short-term account balances) totaled $6.8
Total assets...........................................................................
993,381 1,143,079
15.1
Total liabilities...........................................................................
464,034
512,383
10.4
billion and represented one-half of total assets. For
Total fund balance or net worth...........................................................................
529,347
630,696
19.1
organizations with assets of between $500,000 and
Total revenue...........................................................................
589,102
663,371
12.6
$1 million, land, buildings, and equipment comprised
Program service revenue...........................................................................
422,413
443,052
4.9
the largest asset account (36 percent), with cash and
Contributions, gifts, and grants...........................................................................
110,724
127,743
15.4
Membership dues and assessments...........................................................................
6,439
6,148
-4.5
savings accounting for an additional 28 percent.
Income from investments...........................................................................
25,739
31,060
20.7
Land, buildings, and equipment were also recorded
Other.....................................................................................
23,788
55,368
132.8
as the largest class of holding for organizations with
Total expenses...........................................................................
548,166
604,645
10.3
assets between $1 million and $50 million, accountExcess (deficit) of revenue over expenses...........................................................................
40,936
58,725
43.5
ing for 35 percent of total assets for this size class.
NOTES: Data are from both Forms 990 and 990-EZ for nonprofit charitable organizations
that are tax-exempt under Internal Revenue Code section 501(c)(3) and exclude private
In contrast, investments in securities were the largest
foundations, most churches, and certain other types of religious organizations. Detail may
asset holding for organizations with assets of $50
not add to totals because of rounding and processing tolerances.
FigureB
106
Nonprofit Charitable Organizations, by Asset Size, Reporting Year 1995
[Money amounts are in millions of dollars]
Returns
Total assets
Total revenue
Asset size
Number
Percentage
of total
Amount
Percentage
of total
Amount
Percentage
of total
(1)
(2)
(3)
(4)
(5)
(6)
1,143,079
Total.......................................................................................................................
180,931
100.0
100.0
663,371
100.0
2,542
0.2
9,049
1.4
$100,000 under $500,000.......................................................................................................................
44,492
24.6
11,054
1.0
17,739
2.7
$500,000 under $1,000,000.......................................................................................................................
17,920
9.9
12,582
1.1
12,057
1.8
$1,000,000 under $10,000,000.......................................................................................................................
33,794
18.7
105,335
9.2
97,695
14.7
$10,000,000 under $50,000,000.......................................................................................................................
6,574
3.6
143,048
12.5
94,589
14.3
$50,000,000 or more.......................................................................................................................
3,098
1.7
868,519
76.0
432,241
65.2
1,2
Under $100,000 .......................................................................................................................
75,052
41.5
¹ 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.
NOTES: Data are from Forms 990 and 990-EZ for nonprofit charitable organizations that are tax-exempt under Internal Revenue Code section 501(c)(3) and exclude private
foundations, most churches, and certain other types of religious organizations. Detail may not add to totals because of rounding and processing tolerances.
106
Charities and Other Tax-Exempt Organizations, 1995
million or more, all of which are required to file this
long form, representing 43 percent ($373.7 billion)
of their total assets; this represented a 27-percent
increase over the 1994 total for this size class.
Total liabilities of nonprofit charitable organizations also increased, by 10 percent from 1994, to
$512.4 billion. Liabilities of $512.1 billion were
reported by those organizations filing the long Form
990. Tax-exempt bond liabilities, as reported by
Form 990 filers, amounted to $93.0 billion, 88
percent of which were held by organizations with
assets of $50 million or more.
Because an owner’s equity section does not
apply to the balance sheet of a tax-exempt organization, unexpended earnings accrue to a “net worth or
fund balance” account instead. The total fund balance or net worth of nonprofit charitable organizations was $630.7 billion for 1995, up from $529.3
billion for 1994 (a 19-percent increase).
Program service revenue continued to be the
major source of revenue for tax-exempt charitable
organizations for 1995. This revenue is comprised
of fees collected by organizations in support of their
tax-exempt purposes and includes such income as
tuition and fees at educational institutions, hospital
patient charges (including Medicare and Medicaid
payments), admission fees collected by museums or
community performance arts groups, YMCA/
YWCA activity fees, and payments received for
insurance and retirement coverage by selected pension and annuity funds. For 1995, program service
revenue totaled $443.1 billion, which was 67 percent
of total revenue. The largest organizations, those
with assets of $50 million or more, received 73
percent of their total revenue from program service
revenue, a larger percentage than organizations with
fewer total assets (Figure C).
For 1995, contributions, gifts, and grants received showed a 15-percent increase to $127.7
billion. This was 19 percent of total revenue received. Figure D presents information on grants
received by nonprofit charitable organizations that
filed the long Form 990. Of $126.9 billion reported
on that form, $64.1 billion were comprised of direct
public support, which includes contributions, gifts,
grants, and bequests that the organizations received
directly from public sources, such as individuals,
trusts, corporations, estates, and foundations. Gov-
ernment grants totaled $53.0 billion, and contributions received through indirect public support totaled
$9.7 billion. (This latter category is the total amount
of contributions received from solicitation campaigns
conducted by federated fundraising agencies.) Direct
public support rose by 30 percent and replaced revenue from Government grants, which increased by 2
percent, as the leading source of contributions.
Overall, total contributions, gifts, and grants as a
percentage of total revenue varied with organization
size. Organizations with assets of $10 million or
more obtained just 12 percent of their total revenue
from this source, while small organizations with
assets of less than $1 million relied on contributions,
gifts, and grants for 48 percent of their revenue.
Total expenses, as reported on Forms 990 and
990-EZ, rose to $604.6 billion, a 10-percent increase
over 1994. On Form 990, expenses for nonprofit
charitable organizations are distributed among three
functional, operational areas— program services,
fundraising, and management and general. Briefly,
program service expenses are those associated with
activities which further an organization’s exempt
purpose; fundraising expenses are those incurred in
soliciting contributions, gifts, and grants; and management and general expenses include those administrative and overhead costs which are not specifically
related to program services or fundraising activities.
Within these three broad categories are several “object categories,” including salaries and wages, pension plan contributions and other employee benefits,
legal fees, and supplies.
Expenses reported on the long Form 990 totaled
$603.0 billion for 1995, with program service-related
expenses accounting for $522.8 billion (87 percent of
the total). Management and general expenses
amounted to $73.1 billion (12 percent of the total).
Fundraising activities comprised $5.5 billion, and
payments to affiliates accounted for an additional
$1.5 billion. (These latter represent payments to
organizations closely related to the reporting organizations, such as support and dues payments by local
chapters to State and national agencies.) For Form
990-EZ filers, total salaries and wages, reported at
$346.8 million, were the leading expense item, accounting for 21 percent of the $1.7 billion in total
expenses. These filers do not report expenses by
functional program category.
107
Charities and Other Tax-Exempt Organizations, 1995
FigureC
Components of Nonprofit Charitable Organization Revenue, by Asset Size, Reporting Year
1995
Percentage
100
100%
11
6
7
7
43
41
9
16
80%
80
40
47
60
60%
68
3
2
6
73
1
40
40%
20
20%
49
44
49
45
1
1
22
10
108
00%
Under $100,000
1,2
$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
Asset size
Contributions, gifts, and grants
44
Program service revenue
Membership dues and assessments
Other
¹ 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.
NOTES: Data are from Forms 990 and 990-EZ for nonprofit charitable organizations that are tax-exempt under Internal Revenue
Code section 501(c)(3) and exclude private foundations, most churches, and certain other types of religious organizations.
Detail may not add to totals because of rounding and processing tolerances.
TypesofNonprofitCharitableOrganizations
Figure E presents information on the types of nonprofit charitable organizations exempt under section
501(c)(3) that filed Form 990 or Form 990-EZ (short
form) for 1995. The information is based on responses to a question on the return forms that
requires each organization to identify the reason why
it was not classified as a private foundation. Unlike
an organization classified as a public charity, a
108
private foundation is narrowly supported and controlled, usually by an individual, family, or
corporation, and does not solicit funds from the
general public. It usually carries on its charitable
activities in an indirect manner by making grants to
other organizations directly engaged in charitable
activities, in contrast to other nonprofit charitable
organizations that directly engage in such activities
themselves [3].
Charities and Other Tax-Exempt Organizations, 1995
FigureD
Contributions Received by Nonprofit Charitable Organizations Filing Form 990, by Asset Size,
Reporting Year 1995
[Money amounts are in millions of dollars]
Asset size
Total
contributions,
Contributions
received
Contributions
received
Contributions
received
gifts, and
grants ¹
Percentage
of total
Amount
through
direct support
Percentage
of total
Amount
through
indirect support ¹
Percentage
of total
Amount
through
Government grants
Percentage
of total
Amount
(1)
(2)
(3)
Total.......................................................................................................................
126,923
100.0
64,149
2,3
Under $100,000 .......................................................................................................................
3,272
2.6
1,775
(4)
(5)
(6)
(7)
(8)
100.0
9,747
100.0
53,027
100.0
2.8
270
2.8
1,228
2.3
$100,000 under $500,000.......................................................................................................................
8,484
6.7
3,815
5.9
870
8.9
3,799
7.2
$500,000 under $1,000,000.......................................................................................................................
5,887
4.6
3,017
4.7
245
2.5
2,625
5.0
$1,000,000 under $10,000,000.......................................................................................................................
43,960
34.6
20,722
32.3
2,410
24.7
20,827
39.3
$10,000,000 under $50,000,000.......................................................................................................................
20,766
16.4
11,727
18.3
2,126
21.8
6,914
13.0
$50,000,000 or more.......................................................................................................................
44,553
35.1
23,093
36.0
3,826
39.3
17,634
33.3
¹ Includes contributions received from the public through solicitation campaigns conducted by federated fundraising agencies and contributions received from a parent
organization, subordinate, or another organization with the same parent.
² Includes returns with zero assets or assets not reported.
³ Estimates should be used with caution because of the small number of sample returns on which they are based.
NOTES: Data are from Form 990 for nonprofit charitable organizations that are tax-exempt under Internal Revenue Code section 501(c)(3) and exclude private
foundations, most churches, and certain other types of religious organizations. Detail may not add to totals because of rounding and processing tolerances.
FigureE
Selected Items, by Type of Nonprofit Charitable Organization, Reporting Year 1995
[Money amounts are in millions of dollars]
Total
Revenue
Excess
Contributions,
(deficit) of
Type of
Total
Total
fund
Total
gifts,
Program
Total
organization ¹
assets
liabilities
balance or
revenue
and
service
expenses
grants
revenue
net worth
(1)
Total...............................................................
1,143,079
revenue
over
expenses
(2)
(3)
(4)
(5)
(6)
(7)
(8)
512,383
630,696
663,371
127,743
443,052
604,645
58,725
17,176
Educational institution or school ².................................................................
241,993
54,834
187,159
102,840
23,392
60,501
85,664
3,171
1,628
2,683
1,081
1,032
2,618
65
147,913
156,389
280,466
6,181
261,087
266,165
14,301
Hospital research organization..................................................................
13,952
2,410
11,542
2,769
972
553
2,058
711
3,777
14,422
7,516
3,712
2,184
5,628
1,888
charitable organizations.............................................................
291,739
190,863
100,876
66,958
8,293
23,490
57,061
9,897
358
339
(³)
312
295
44
156,270
197,664
82,916
93,152
183,332
14,332
2,053
2,136
1,196
741
1,824
311
Governmental unit.................................................................
4,798
Hospital.................................................................
304,302
Organization supporting a
public college.....................................................................
18,199
Organization supporting other
Organization testing for public safety.............................................................
429
72
Publicly-supported organization.............................................................
263,892
107,622
4
Other....................................................................................................
3,774
1,721
¹ Type of organization was determined by responses to a question on the return forms about the reason why an organization is not classified as a private foundation.
² Excludes most colleges and universities operated by State and local governments.
³ Less than $500,000.
4
Includes organizations that did not provide an answer regarding type of organization or misrepresented their type of organization on Forms 990 or 990-EZ.
NOTES: Data are from both Forms 990 and 990-EZ for nonprofit charitable organizations that are tax-exempt under Internal Revenue Code section 501(c)(3) and
exclude private foundations, most churches, and certain other types of religious organizations. Detail may not add to totals because of rounding and processing tolerances.
Data are from unpublished Statistics of Income tabulations.
109
Charities and Other Tax-Exempt Organizations, 1995
As captured in Figure E, hospitals comprised the
leading category of nonprofit charitable organization,
again for 1995, in terms of assets and revenue, with
27 percent of total assets and 42 percent of total
revenue. The second-leading category in terms of
revenue consisted of publicly-supported organizations, those receiving broad financial support from a
large number of sources within the general public
[4]. Examples of organizations receiving such support include the United Way and its affiliated agencies, the National Wildlife Federation, the American
Cancer Society, and the Public Broadcasting Service.
Voluntary health agencies, community foundations,
cultural organizations, and a wide variety of community-service organizations are also included in this
category. The diverse organizations in this category
reported $93.2 billion in program service revenue, an
8-percent increase from 1994.
organizations by institutional purpose and major
programs and activities [5]. The codes are comprised of 26 major groups, which are aggregated into
10 major categories, as shown in Figure F. Within
each major program category, there is a wide diversity in the types of organizations conducting the
different functions. The organizations were coded on
the basis of information provided on their Forms 990
and 990-EZ [6].
Based on the NTEE classification, health was the
dominant major category in terms of revenue, accounting for 55 percent of the total. Organizations in
the health category also held the majority of the total
assets (37 percent). This category includes organizations that promote the wellness of individuals, the
general treatment and prevention of disease or illness
(including also mental health and illness), and the
medical rehabilitation of the physically disabled.
Examples are hospitals; nursing or convalescent
facilities; health support services, such as blood
banks, organ banks, and emergency medical transport services; health care financing activities; substance abuse treatment services; organizations that
study ethics or promote the practice of ethical behav-
NonprofitCharitableOrganizations
ClassifiedbyNTEECodes
The National Taxonomy of Exempt Entities (NTEE)
is a classification system developed by the National
Center for Charitable Statistics, which classifies
110
FigureF
Selected Items for Nonprofit Charitable Organizations Classified by NTEE Category, Reporting Year 1995
[Money amounts are in millions of dollars]
Total
Revenue
Excess
Contributions,
(deficit) of
NTEE major
Number
Total
Total
fund
Total
gifts,
Program
Total
category ¹
of returns
assets
liabilities
balance or
revenue
and
service
expenses
grants
revenue
net worth
(1)
Total...............................................................
180,931
revenue
over
expenses
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
1,143,079
512,383
630,696
663,371
127,743
443,052
604,645
58,725
Arts, culture, and humanities.................................................................
19,492
36,777
5,869
30,908
15,441
7,359
4,418
12,858
2,583
Education ².................................................................
27,011
303,352
224,223
123,035
32,512
66,305
100,836
22,199
Environment, animals.................................................................
6,340
13,127
79,128
3,343
9,785
5,425
2,490
1,481
4,587
839
423,400
196,118
227,282
364,682
28,674
314,437
344,780
19,901
Human services.....................................................................
71,897
99,216
51,816
47,400
76,565
33,366
36,268
72,716
3,849
International, foreign affairs.............................................................
2,481
5,561
1,671
3,890
6,565
5,442
706
6,393
173
Mutual, membership benefit.............................................................
562
166,795
156,618
10,177
35,990
123
10,981
35,496
494
Public, societal benefit.............................................................
15,746
86,767
16,279
70,488
30,795
14,450
7,820
22,647
8,148
Religion related.............................................................
7,427
7,853
1,463
6,390
4,796
3,260
637
4,275
522
Unknown, unclassified.............................................................
332
231
78
154
76
67
(³)
59
17
Health..................................................................
29,644
¹ The National Taxonomy of Exempt Entities (NTEE) is a classification system that uses 26 major field areas that can be aggregated into 10 categories, shown above. It was
developed by the National Center for Charitable Statistics. The codes describe the purposes and activities of the organizations. See Notes and References.
² Excludes most colleges and universities operated by State and local governments.
³ Less than $500,000.
NOTES: Data are from both Forms 990 and 990-EZ for nonprofit charitable organizations that are tax-exempt under Internal Revenue Code section 501(c)(3) and
exclude private foundations, most churches, and certain other types of religious organizations. Detail may not add to totals because of rounding and processing tolerances.
110
Data are from unpublished Statistics of Income tabulations.
Charities and Other Tax-Exempt Organizations, 1995
ior in medical care and research; health associations
active in the prevention or treatment of diseases; and
medical research. Just over 86 percent of the total
revenue for nonprofit charitable organizations, other
than private foundations, in this specific classification was derived from program services.
The major category of education includes higher
education (excluding most colleges and universities
operated by State and local governments), elementary and secondary schools, correspondence schools,
libraries, educational testing services, organizations
providing opportunities for continuing education
outside the framework of formal education, and
student services and organizations. Education
ranked a distant second in terms of revenue, which
totaled $123.0 billion and accounted for $303.4
billion in assets— more than one-quarter of the total
for nonprofit charitable organizations.
Organizations in the human services major
category ranked third in terms of revenue, with $76.6
billion for 1995. Program service revenue ($36.3
billion) and contributions, gifts, and grants ($33.4
billion) together represented 91 percent of the total
revenue for these organizations. This major category
was comprised of organizations in several classifica-
tions performing a broad range of services focused
on specific needs within the community: housing
and shelter programs, including housing, construction, management, and services to assist in locating,
acquiring, or sustaining housing; job training and
placement services; public safety, disaster preparedness, and relief services, including activities related
to the effects of disasters and the providing of relief
to accident victims; recreation and sports programs
provided by organizations for camps, parks, and
playgrounds, and amateur sports activities; crime
prevention and legal services; and multipurpose
organizations providing a broad range of social or
human services to individuals and families. (Included in this last category are such organizations as
the American Red Cross, the Salvation Army, the
Urban League, and YMCA’s/YWCA’s.)
OrganizationsTax-ExemptUnderInternal
RevenueCodeSections501(c)(4)Through
(9)
The statistics presented in this section are based on
Forms 990 and 990-EZ filed by organizations taxexempt under Code sections 501(c)(4) through (9).
Figure G provides general descriptions of the organi-
FigureG
Types of Tax-Exempt Organizations, Under Internal Revenue Code Sections 501(c)(3)-(9)
Internal Revenue
Code section
Description of organization
General nature of activities
501(c)(3)
Religious, educational, charitable, scientific, or literary organizations;
testing for public safety organizations. Also, organizations preventing
cruelty to children or animals, or fostering national or international
amateur sports competition.
Activities of a nature implied by the description of the class of
organization
501(c)(4)
Civic leagues, social welfare organizations, and local associations of
employees
Promotion of community welfare and activities from which net earnings are devoted to charitable, educational, or recreational purposes
501(c)(5)
Labor, agricultural, and horticultural organizations
Educational or instructive groups whose purpose is to improve
conditions of work, products, and efficiency
501(c)(6)
Business leagues, chambers of commerce, and real estate boards
Improving conditions in one or more lines of business
501(c)(7)
Social and recreational clubs
Pleasure, recreational, and social activities
501(c)(8)
Fraternal beneficiary societies and associations
Lodges providing for payment of life, sickness, accident, or other
benefits to members
501(c)(9)
Voluntary employee beneficiary associations (including Federal
employees' voluntary beneficiary associations formerly covered under
501(c)(10))
Providing for payment of life, sickness, accident, or other benefits
to members
111
Charities and Other Tax-Exempt Organizations, 1995
HighlightsofFinancialData
zations included under these sections. Unlike the
nonprofit charitable organizations that are taxexempt under Code section 501(c)(3), most of these
organizations are not eligible to receive tax-deductible contributions. Financial data for organizations
covered by these six Code sections are presented in
Tables 2, 3, and 4.
Figure H compares selected data for these organizations for 1995 and 1994. Organizations under
three of the Code sections filed an increased number
of returns for 1995: labor, agricultural, and horticultural organizations, section 501(c)(5); social and
recreational clubs, section 501(c)(7); and fraternal
beneficiary societies and associations, section
501(c)(8). Organizations under the other three Code
sections filed somewhat fewer returns for 1995 than
for 1994.
Voluntary employees’ beneficiary associations, Code
section 501(c)(9), led other types of organizations in
terms of assets ($66.3 billion). This represented an
increase of 18 percent over 1994. The assets of
fraternal beneficiary societies and associations rose
by 20 percent, to $52.5 billion. With the exception
of social and recreational clubs, section 501(c)(7),
the majority of the asset holdings by organizations
under these six Code sections was reported by
organizations with assets of $10 million or more; for
social and recreational clubs, however, organizations
with assets of $10 million or more represented just
20 percent of the total, while organizations with
assets in the $1 million to $10 million range accounted for 61 percent (Figure I).
The types of assets held by these six groups of
FigureH
Selected Items for Organizations Tax-Exempt Under Selected Internal Revenue Code Sections,
Reporting Years 1994 and 1995
112
[Money amounts are in millions of dollars]
Internal
Revenue Code
section
Number of
returns
Total
assets
Total
liabilities
1994
1995
1994
1995
1994
1995
1994
1995
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
501(c)(4)...........................................................................................
22,127
21,983
44,185
46,317
31,286
32,484
12,899
13,833
501(c)(5)...........................................................................................
20,412
21,242
18,965
20,326
2,859
3,101
16,106
17,225
501(c)(6)...........................................................................................
25,592
25,460
26,470
27,934
13,740
13,774
12,730
14,160
501(c)(7)...........................................................................................
15,777
15,919
11,733
12,308
3,454
3,625
8,279
8,684
501(c)(8)...........................................................................................
7,818
7,973
43,868
52,460
37,554
45,331
6,314
7,129
501(c)(9)...........................................................................................
10,307
9,818
55,974
66,327
15,292
16,603
40,682
49,724
Internal
Revenue Code
section
Total
revenue
Total
expenses
Excess (deficit) of
revenue over expenses
1994
1995
1994
1995
1994
1995
(9)
(13)
(14)
(10)
(11)
(12)
501(c)(4).............................................................................................................................
24,960
28,583
23,469
27,460
1,491
501(c)(5).............................................................................................................................
13,265
14,120
12,785
12,640
481
1,481
501(c)(6).............................................................................................................................
20,446
20,996
18,376
19,036
2,070
1,960
501(c)(7).............................................................................................................................
6,791
7,116
6,396
6,904
182
212
501(c)(8).............................................................................................................................
8,291
10,600
8,568
10,000
353
599
501(c)(9).............................................................................................................................
71,176
72,010
66,325
65,606
4,852
6,403
NOTES: Data are from Forms 990 and 990-EZ. Detail may not add to totals because of rounding and processing tolerances.
112
Total fund balance
or net worth
1,124
Charities and Other Tax-Exempt Organizations, 1995
FigureI
Total Assets of Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, by Asset
Size, Reporting Year 1995
[Money amounts are in millions of dollars]
Organizations tax-exempt under Internal Revenue Code section-Asset size
501(c)(4)
501(c)(5)
501(c)(6)
501(c)(7)
501(c)(8)
501(c)(9)
(1)
(2)
(3)
(4)
(5)
(6)
27,934
12,309
52,460
66,327
536
246
102
80
$100,000 under $500,000.......................................................................................................................
1,382
1,552
1,613
1,159
948
577
Amount
Total.......................................................................................................................
46,317
20,326
1,2
Under $100,000 .......................................................................................................................
392
440
$500,000 under $1,000,000.......................................................................................................................
1,105
1,080
1,258
861
761
698
$1,000,000 under $10,000,000.......................................................................................................................
4,970
4,022
6,750
7,460
1,177
9,617
$10,000,000 under $50,000,000.......................................................................................................................
5,037
2,749
5,095
2,447
1,361
16,402
136
48,111
38,952
100.0
100.0
100.0
100.0
1.9
2.0
0.2
0.1
$100,000 under $500,000.......................................................................................................................
3.0
7.6
5.8
9.4
1.8
0.9
$500,000 under $1,000,000.......................................................................................................................
2.4
5.3
4.5
7.0
1.5
1.1
$1,000,000 under $10,000,000.......................................................................................................................
10.7
19.8
24.2
60.6
2.2
14.5
$10,000,000 under $50,000,000.......................................................................................................................
10.9
13.5
18.2
18.9
2.6
24.7
$50,000,000 or more.......................................................................................................................
72.2
51.6
1.1
91.7
58.7
$50,000,000 or more.......................................................................................................................
33,430
10,483
12,682
Percentage of total
Total.......................................................................................................................
100.0
100.0
1,2
Under $100,000 .......................................................................................................................
0.9
2.2
45.4
¹ 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.
NOTES: Data are from Forms 990 and 990-EZ. Detail may not add to totals because of rounding and processing tolerances. Data are from unpublished Statistics of Income
tabulations.
organizations varied considerably. (Detailed data on
the components of assets are limited to those organizations that filed the long Form 990; as mentioned
earlier, only condensed balance sheets were provided
by the smaller-size organizations that filed the short
Form 990-EZ.) Investments in securities were the
largest single component of assets for the organizations reporting under five of the six Code sections,
the exception being social and recreational clubs,
section 501(c)(7), where 66 percent of total assets
were in land, buildings, and equipment, but only 3
percent in securities (Figure J). Civic leagues and
social welfare organizations, section 501(c)(4), also
reported $12.8 billion in receivables, which are
included in “Other” in Figure J.
In terms of revenue, voluntary employees’ beneficiary associations, section 501(c)(9), were also the
largest of the six categories, with $72.0 billion, rising
by just 1 percent from 1994. Most of the revenue (88
percent) was in the form of program service revenue,
which is defined for these organizations chiefly as
payments received from participants, or employers of
participants, for health and welfare benefits coverage
(Figure K). Civic leagues and social welfare organizations, section 501(c)(4), ranked a distant second in
terms of revenue, with $28.6 billion, also comprised
mainly of program service revenue. Membership
dues and assessments were the principal source of
revenue for labor, agricultural, and horticultural
organizations, section 501(c)(5); for business
leagues, chambers of commerce, and real estate
boards, section 501(c)(6); and for social and recreational clubs, section 501(c)(7).
Figure L shows that organizations with assets of
less than $1 million accounted for a larger percentage
of revenue than did comparably-sized nonprofit
charitable organizations exempt under section
501(c)(3).
113
Charities and Other Tax-Exempt Organizations, 1995
FigureJ
Components of Total Assets of Organizations Tax-Exempt Under Selected Internal
Revenue Code Sections, Reporting Year 1995
Percentage
100%
100
18
16
20
23
38
80
80%
51
18
12
23
1
28
60
60%
2
3
12
10
14
40%
40
66
65
12
58
47
20
20%
39
114
23
3
0
0%
501(c)(4)
501(c)(5)
501(c)(6)
501(c)(7)
501(c)(8)
501(c)(9)
Internal Revenue Code section
Securities
Land, buildings, and equipment (less accumulated depreciation) ¹
Cash and savings
Other ²
¹ Does not include "investments in land, buildings, and equipment."
² Includes miscellaneous receivables, "inventories for sale or use," "prepaid expenses and deferred charges," "investments in land, buildings, and
equipment less accumulated depreciation," and "other assets."
NOTES: Data are Forms 990 and 990-EZ. Detail may not add to totals because of rounding and processing tolerances.
OrganizationsFilingForm990-EZ
114
Form 990-EZ may be filed by organizations exempt
under Internal Revenue Code section 501(c) with
annual gross receipts of less than $100,000 and
assets under $250,000. Figure M shows the use of
Form 990-EZ by organizations in the subsection
codes. Organizations reporting under three Code
sections registered usage of more than 30 percent—
civic leagues and social welfare organizations,
section 501(c)(4); labor, agricultural, and horticultural organizations, section 501(c)(5); and social and
recreational clubs, section 501(c)(7). Form 990-EZ
was introduced for Tax Year 1989, and its use has
grown steadily each year.
The organizations reporting on Form 990-EZ
accounted for small proportions of assets and revenue. In terms of assets, only labor, agricultural, and
horticultural organizations, section 501(c)(5), and
Charities and Other Tax-Exempt Organizations, 1995
FigureK
Components of Revenue of Organizations Tax-Exempt Under Selected Internal Revenue Code Sections,
Reporting Year 1995
[Money amounts are in millions of dollars]
Components of revenue
Internal Revenue
Code section
Total
revenue
Contributions,
gifts, and
grants
(1)
Program
service
revenue
(2)
Membership
dues
and
assessments
Income
from
investments ¹
Other
(3)
(4)
(5)
(6)
501(c)(4).......................................................................................................................
28,583
2,498
21,376
1,728
1,391
1,590
501(c)(5).......................................................................................................................
14,120
466
3,616
8,434
790
813
501(c)(6).......................................................................................................................
20,996
1,575
7,790
9,083
1,160
1,388
501(c)(7).......................................................................................................................
7,116
80
1,249
4,175
174
1,438
501(c)(8).......................................................................................................................
10,600
93
9,128
327
664
387
501(c)(9).......................................................................................................................
72,010
9
63,097
2,496
3,109
3,299
¹ Includes "interest on savings and temporary cash investments," "dividends and interest from securities," "gross rents," and "other investment income (gross)" from Form 990
and "investment income (gross)" from Form 990-EZ.
NOTES: Data are from Forms 990 and 990-EZ. Detail may not add to totals because of rounding and processing tolerances.
FigureL
Total Revenue of Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, by
Asset Size, Reporting Year 1995
[Money amounts are in millions of dollars]
Organizations tax-exempt under Internal Revenue Code section-Asset size
501(c)(4)
501(c)(5)
501(c)(6)
501(c)(7)
501(c)(8)
501(c)(9)
(1)
(2)
(3)
(4)
(5)
(6)
20,996
7,116
10,600
72,010
1,312
514
208
5,372
$100,000 under $500,000.......................................................................................................................
969
2,009
2,279
716
532
2,965
$500,000 under $1,000,000.......................................................................................................................
723
1,320
1,547
514
289
1,539
$1,000,000 under $10,000,000.......................................................................................................................
3,081
3,772
6,702
4,398
301
17,303
$10,000,000 under $50,000,000.......................................................................................................................
5,538
1,833
4,370
946
256
19,138
$50,000,000 or more.......................................................................................................................
17,455
4,231
4,784
28
9,013
25,694
100.0
100.0
100.0
100.0
6.3
7.2
2.0
7.5
$100,000 under $500,000.......................................................................................................................
3.4
14.2
10.9
10.1
5.0
4.1
$500,000 under $1,000,000.......................................................................................................................
2.5
9.4
7.4
7.2
2.7
2.1
$1,000,000 under $10,000,000.......................................................................................................................
10.8
26.7
31.9
61.8
2.8
24.0
$10,000,000 under $50,000,000.......................................................................................................................
19.4
13.0
20.8
13.3
2.4
26.6
$50,000,000 or more.......................................................................................................................
61.1
30.0
22.8
0.4
85.0
35.7
Amount
Total.......................................................................................................................
28,583
14,120
1,2
Under $100,000 .......................................................................................................................
816
955
Percentage of total
Total.......................................................................................................................
100.0
100.0
1,2
Under $100,000 .......................................................................................................................
2.9
6.8
¹ 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.
NOTES: Data are from Forms 990 and 990-EZ. Detail may not add to totals because of rounding and processing tolerances. Data are from unpublished Statistics of
Income tabulations.
115
Charities and Other Tax-Exempt Organizations, 1995
FigureM
Selected Data Items from Form 990-EZ by Selected Internal Revenue Code Sections, Reporting Year 1995
[Money amounts are in millions of dollars]
Number of returns
Internal Revenue
Code section
Total assets
Forms 990-EZ
Total
Form 990-EZ
percentage
Total
Form 990-EZ
of total
(1)
(2)
(3)
Total revenue
Forms 990-EZ
percentage
Forms 990-EZ
Total
Form 990-EZ
of total
(4)
percentage
of total
(5)
(6)
(7)
(8)
(9)
501(c)(3)¹...........................................................................................
180,931
38,141
21.1
1,143,079
1,669
0.1
663,371
1,786
0.3
501(c)(4)...........................................................................................
21,983
9,105
41.4
501(c)(5)...........................................................................................
21,242
7,624
35.9
501(c)(6)...........................................................................................
25,460
7,165
28.1
501(c)(7)...........................................................................................
15,919
5,275
33.1
501(c)(8)...........................................................................................
7,973
1,529
19.2
501(c)(9)...........................................................................................
9,818
412
4.2
46,317
20,326
27,934
12,308
52,460
66,327
384
361
264
283
120
28
0.8
1.8
0.9
2.3
0.2
(²)
28,583
14,120
20,996
7,116
10,600
72,010
357
399
324
230
63
24
1.2
2.8
1.5
3.2
0.6
(²)
¹ Excludes private foundations, most churches, and certain other types of religions organizations.
² Less than 0.05.
NOTE: Organizations with end-of-year total assets under $250,000 and gross receipts under $100,000 could elect to file Forms 990-EZ rather than Forms 990.
116
116
social and recreational clubs, section 501(c)(7),
accounted for more than 1 percent of the total assets
held by organizations under the subsection code. In
terms of revenue, social and recreation clubs reporting on Form 990-EZ represented 3 percent of the
total.
Table 4 presents detailed data on Form 990-EZ
filers, by Internal Revenue Code section. For these
filers, cash, savings, and investments were the largest
component of total assets, with the exception of
social and recreational clubs, section 501(c)(7),
which reported total assets nearly equally divided
between land and buildings on the one hand and
cash, savings, and investments on the other. For the
relatively few organizations covered under section
501(c)(3), cash, savings, and investments, together,
accounted for two-thirds of Form 990-EZ total assets. Membership dues and assessments were the
major source of revenue for organizations reporting
under most of the seven Code sections. For the
fraternal beneficiary societies, section 501(c)(8),
membership dues and assessments and program
service revenue both represented comparable shares
of the total. In contrast, contributions, gifts, and
grants comprised nearly half of the total revenue of
organizations exempt under section 501(c)(3) filing
Form 990-EZ.
The majority of organizations reporting under
each of the seven Code sections that were eligible to
file Form 990-EZ for 1995 elected to file the short
version of the information return, rather than the long
Form 990 [7]. For eligible organizations exempt
under five of these subsection codes, 501(c)(3)
through 501(c)(7), Form 990-EZ was filed at a rate
of 70 percent or higher. The majority of both assets
and revenue reported by organizations exempt under
the seven subsection codes and having end-of-year
assets of under $250,000 and gross receipts of under
$100,000 were reported on Forms 990-EZ. (Additional financial data for organizations that were
eligible to file Form 990-EZ but filed the long Form
990 instead are included with the data for Form 990
filers.)
Summary
For 1995, for the first time, assets reported by
nonprofit charitable organizations (excluding private
foundations) tax-exempt under section 501(c)(3)
exceeded $1 trillion. These organizations also
reported total revenue of $663.4 billion. The totals
for assets and revenue were the result of double-digit
increases over 1994 totals, 15 percent and 13 percent,
respectively. The number of returns filed by these
organizations was 180,931, which included both the
long Form 990 and the short Form 990-EZ. This
latter form accounted for 21 percent of the total
number of returns filed by these nonprofit charities.
Program service revenue, the fees received for
programs conducted in support of the purposes for
which the tax exemptions under section 501(c)(3)
Charities and Other Tax-Exempt Organizations, 1995
were granted, was $443.1 billion for 1995. It represented two-thirds of total revenue. Contributions,
gifts, and grants increased by 15 percent to $127.7
billion. This source of revenue accounted for nearly
one-half of the total revenue of organizations with
asset holdings of less than $1 million, but for a much
smaller share of the total revenue of the larger organizations. As reported by organizations using the
long Form 990, contributions received through direct
public support accounted for the largest proportion of
total contributions and gifts, $64.1 billion, exceeding
contributions received through Government grants,
$53.0 billion. Expenses rose by 10 percent to $604.6
billion.
Using the National Taxonomy of Exempt Entities codes, which classify organizations by institutional purpose and major programs and activities,
health care was the predominant major category,
accounting for 37 percent of assets and 55 percent of
total revenue reported by nonprofit charitable organizations under Code section 501(c)(3).
Organizations exempt under Internal Revenue
Code sections 501(c)(4) though (9) are diverse in
both their purposes and financial characteristics.
Voluntary employees’ beneficiary associations,
section 501(c)(9), led the organizations under Code
sections other than 501(c)(3) in terms of both revenue and assets, with totals of $72.0 billion and
$66.3 billion, respectively. Program service revenue
was the principal source of revenue and consisted of
payments for health and welfare benefits. Membership dues and assessments were the principal source
of revenue for 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).
The types of assets held by the organizations
varied. Investments in securities were the largest
single component of assets for organizations under
five of these six Code sections, the exception being
social and recreational clubs, section 501(c)(7), twothirds of whose assets were land, buildings, and
equipment.
DataSourcesandLimitations
The statistics in this article are based on a sample of
the 1995 Forms 990, Return of Organization Exempt
From Income Tax, and Forms 990-EZ, Short Form
Return of Organization Exempt From Income Tax.
Organizations used the 1995 forms when their
accounting periods ended any time between December 31, 1995, and November 30, 1996. The sample
did not include private foundations, which were
required to file separate return forms. Most churches
and certain other types of religious organizations
were also excluded from the sample because they
were not required to file Form 990 or Form 990-EZ.
The sample included only those returns with receipts
of more than $25,000, the filing threshold. There
were 131 group returns, which are filed by a central
or parent organization to consolidate their subsidiaries, included in the study.
The sample design was split into two parts: the
first part 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 tax-exempt
under other Code sections were excluded. The data
presented were obtained from returns as originally
filed with the Internal Revenue Service. They were
subjected to comprehensive testing and correction
procedures in order to improve statistical reliability
and validity. However, in most cases, changes made
to the original return as a result of either administrative processing or taxpayer amendment were not
incorporated into the data base.
Each part of the sample was classified into strata
based on size of total assets, with each stratum
sampled at a different rate. For section 501(c)(3)
organizations, a sample of 11,925 returns was selected from a population of 184,629. Sampling rates
ranged from 0.45 percent for organizations reporting
smaller amounts for total assets to 100 percent for
organizations with total assets of $10,000,000 or
more. For organizations filing under sections
501(c)(4) through (9), a sample of 8,800 returns was
selected from a population of 104,726. Sampling
rates ranged from 2 percent for organizations reporting smaller amounts for total assets to 100 percent
for organizations with assets of $10,000,000 or more.
The filing populations for these organizations included some returns of terminated organizations,
returns of inactive organizations, duplicate returns,
and returns of organizations filed with tax periods
prior to 1995.
Because the data are based on samples, they are
subject to sampling error. In order to use these
117
Charities and Other Tax-Exempt Organizations, 1995
statistics properly, the magnitude of the sampling
error, measured by the coefficient of variation (CV),
should be taken into account. Figure N shows CV’s
for selected financial data. A discussion of methods
for evaluating the nonsampling error can be found in
the general Appendix of this issue.
FigureN
Coefficients of Variation for Selected Items, by
Selected Internal Revenue Code Sections,
Reporting Year 1995
Internal Revenue
Total
Total
Total
Total
revenue
expenses
assets
liabilities
Code section
Coefficient of variation (percentages)
(1)
(2)
(3)
(4)
501(c)(3)¹.........................................................................................
1.50
1.63
1.29
501(c)(4)...........................................................................
1.74
1.78
2.79
2.69
3.74
501(c)(5)...........................................................................
2.42
2.58
2.46
4.06
501(c)(6)...........................................................................
1.95
2.01
2.52
3.64
501(c)(7)...........................................................................
2.66
2.71
1.98
2.78
501(c)(8)...........................................................................
4.29
4.32
4.55
4.91
501(c)(9)...........................................................................
5.37
5.91
0.87
1.40
¹ Excludes private foundations, most churches, and certain other
118
types of religious organizations.
NOTE: Data are from Forms 990 and 990-EZ.
Notes and References
[1] Data for previous years were published in
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, “Charities and Other TaxExempt Organizations, 1994,” Statistics of
Income Bulletin, Spring 1998, Volume 17,
Number 4; and Riley, Margaret, “Unrelated
Business Income of Nonprofit Organizations,
1994,” Statistics of Income Bulletin, Spring
1998, Volume 17, Number 4.
[2] Data presented in this article are from 1995
Forms 990 and 990-EZ. The total number of
nonprofit charitable organizations, including
those not required to file Form 990 or Form
990-EZ, was obtained from the Internal Revenue Service Exempt Organizations Business
118
Master File (December 1995) and does not
include private foundations filing Form 990-PF,
Return of Private Foundation.
[3] For information on private foundations, see
Arnsberger, Paul, “Private Foundations and
Charitable Trusts, 1995,” in this issue.
[4] A publicly-supported organization receives at
least one-third of its total support from governmental units, from contributions made directly
or indirectly by the general public, or from a
combination of these sources. It is organized
and operated in a manner to attract new and
additional public or governmental support on a
continuous basis. Certain types of publiclysupported organizations, as defined by Internal
Revenue Code section 509(a)(2), have limits on
total gross investment income and unrelated
business taxable income.
[5] For information on the National Taxonomy of
Exempt Entities classification system, see (1)
Hodgkinson, Virginia A.; Weitzman, Murray S.,
et al., Nonprofit Almanac, 1996-1997: Dimensions of the Independent Sector, Jossey-Bass,
Inc., 1996; (2) Stevenson, David R.; Pollak,
Thomas H.; and Lampkin, Linda M., et al., State
Nonprofit Almanac 1997: Profiles of Charitable Organizations, The Urban Institute, 1997;
and (3) The National Taxonomy of Exempt
Entities Manual, The Urban Institute, 1997.
The 26 major group areas of the National
Taxonomy of Exempt Entities (NTEE) are
grouped according to 10 major categories. They
are listed below.
I. Arts, Culture, and Humanities (NTEE area A)
II. Education (B)
III. Environment and Animals
Environmental Quality, Protection, and
Beautification (C)
Animal-Related (D)
IV. Health
Health--General and Rehabilitative (E)
Mental Health, Crisis Intervention (F)
Diseases, Disorders, Medical Disciplines (G)
Medical Research (H)
Charities and Other Tax-Exempt Organizations, 1995
V. Human Services
Crime, Legal-Related (I)
Employment, Job-Related (J)
Food, Agriculture, and Nutrition (K)
Housing, Shelter (L)
Public Safety, Disaster Preparedness, and
Relief (M)
Recreation, Sports, Leisure, Athletics (N)
Youth Development (O)
Human Services--Multipurpose and Other (P)
VI. International, Foreign Affairs (Q)
VII. Public, Societal Benefit
Civil Rights, Social Action, Advocacy (R)
Community Improvement, Capacity
Building (S)
Philanthropy, Voluntarism, and
Grantmaking Foundations (T)
Science and Technology Research Institutes, Services (U)
Social Science Research Institutes, Services (V)
Public, Society Benefit--Multipurpose and
Other (W)
VIII. Religion-Related (X)
IX. Mutual/Membership Benefit (Y)
X. Unknown, Unclassified (Z)
[6] The Internal Revenue Service has implemented
the National Taxonomy of Exempt Entities
(NTEE) classification system as one element of
its Business Master File of Exempt Organizations.
[7] Some data in this section are from unpublished
Statistics of Income tabulations.
119
Charities and Other Tax-Exempt Organizations, 1995
Table 1.--Form 990 Returns of Nonprofit Charitable Section 501(c)(3) Organizations: Selected Balance
Sheet and Income Statement Items, by Asset Size
[All figures are estimates based on samples--money amounts are in thousands of dollars]
Asset size
Item
Total
Under
$100,000
$500,000
$1,000,000
$10,000,000
under
under
under
under
or
$1,000,000
$10,000,000
$50,000,000
more
(6)
(7)
1, 2
2
$50,000,000
$100,000
$500,000
(2)
(3)
(4)
(5)
Number of returns...................................................................................
142,790
41,279
40,125
17,920
33,794
6,574
3,098
Total assets.............................................................................................
1,141,409,405
1,592,783
10,333,700
12,582,143
105,334,649
143,047,564
868,518,566
Cash..........................................................................................................
20,767,501
510,422
1,478,713
906,009
4,934,474
3,938,348
8,999,535
Savings and temporary cash investments...................................................................................
72,832,644
545,744
3,151,843
2,590,967
11,934,194
11,934,948
42,674,947
(1)
Accounts receivable (net)...................................................................................
68,296,837
103,501
684,989
803,935
6,671,267
9,880,122
50,153,023
Pledges receivable (net)...................................................................................
14,406,395
2,473
198,990
127,652
2,545,956
3,526,547
8,004,777
Grants receivable...................................................................................
6,166,354
37,358
253,429
167,991
2,192,751
1,205,767
2,309,058
Receivables due from officers, directors, trustees, and
309
15,013
1,830
41,433
73,513
168,575
Other notes and loans receivable...................................................................................
31,157,123
7,485
key employees...................................................................................
300,673
66,639
204,301
2,572,992
3,690,511
24,615,195
Inventories for sale or use...................................................................................
6,278,427
21,065
127,405
118,068
842,369
1,206,659
3,962,861
Prepaid expenses and deferred charges...................................................................................
9,964,355
22,524
133,125
114,592
1,011,177
1,615,627
7,067,311
1,039,790
1,483,611
18,611,041
38,301,858
373,669,945
433,132,427
Investments in securities...................................................................................
26,182
Investments in land, buildings, and equipment minus
22,581,578
72,961
accumulated depreciation.............................................................................................
108,056,938
Other investments...................................................................................
560,704
649,334
5,374,418
3,417,229
12,506,932
85
107,482
435,393
5,431,147
8,640,678
93,442,152
Land, buildings, and equipment minus accumulated
120
209,176
2,310,477
4,509,872
38,607,693
48,376,368
193,689,320
59,765,242
Other assets...................................................................................
287,702,905
depreciation..............................................................................................
33,498
205,101
468,587
4,563,736
7,239,386
47,254,935
Total liabilities.............................................................................................
512,089,064
649,899
3,761,798
3,863,001
40,122,368
54,329,733
409,362,265
85,865,239
Accounts payable...................................................................................
312,187
1,009,562
742,162
9,144,841
12,093,914
62,562,573
Grants payable...................................................................................
4,479,676
2,104
69,976
20,769
805,331
1,175,737
2,405,758
Support and revenue designated for future periods...................................................................................
13,191,548
72,266
306,531
326,007
2,759,106
3,512,044
6,215,594
Loans from officers, directors, trustees, and key
employees................................................................
638,938
64,083
6,199
48,971
115,271
79,306
325,109
--
17,681
3,567
1,589,445
9,338,905
82,095,755
Mortgages and other notes payable...................................................................................
105,030,032
173,781
1,876,181
2,279,784
21,642,231
19,825,200
59,232,855
475,668
441,741
4,066,143
8,304,627
196,524,621
6,571,903
8,719,143
65,212,280
88,717,831
459,156,301
Tax-exempt bond liabilities...................................................................................
93,045,352
Other liabilities...................................................................................
209,838,278
25,478
Total fund balance or net worth.............................................................................................
629,320,342
942,883
Footnotes at end of table.
120
Charities and Other Tax-Exempt Organizations, 1995
Table 1.--Form 990 Returns of Nonprofit Charitable Section 501(c)(3) Organizations: Selected Balance
Sheet and Income Statement Items, by Asset Size--Continued
[All figures are estimates based on samples--money amounts are in thousands of dollars]
Asset size
Item
Total
$100,000
$500,000
$1,000,000
$10,000,000
$50,000,000
Under 1, 2
$100,000
under 2
$500,000
under
$1,000,000
under
$10,000,000
under
$50,000,000
or
more
(2)
(3)
(4)
(5)
(6)
(7)
7,509,849
17,492,516
12,056,722
97,695,478
94,588,521
432,241,090
Total contributions, gifts, and grants received ...................................................................................
126,922,755
3,272,327
8,484,399
(1)
Total revenue.............................................................................................
661,584,177
5,887,183
43,959,550
20,766,432
44,552,864
Contributions received from direct public support..............................................................................................
64,148,723
1,774,619
3,815,181
3,016,669
20,721,893
11,726,950
23,093,411
Contributions received from indirect public support..............................................................................................
9,746,924
269,891
870,225
245,018
2,410,429
2,125,511
3,825,851
Government grants..............................................................................................
53,027,107
1,227,816
3,798,993
2,625,496
20,827,228
6,913,971
17,633,603
Program service revenue.........................................................................................
442,609,969
3,197,476
7,587,172
4,929,096
45,834,020
64,544,428
316,517,777
Membership dues and assessments...................................................................................
5,948,912
349,920
389,098
394,301
1,306,187
1,090,275
2,419,132
Interest on savings and temporary cash investments...................................................................................
6,963,867
31,666
159,111
128,623
1,015,178
1,109,004
4,520,285
Dividends and interest from securities...................................................................................
20,138,165
3,368
53,414
98,803
1,111,183
1,893,368
16,978,030
Net rental income (loss)...................................................................................
1,520,174
6,083
52,909
55,005
406,803
256,854
742,521
Gross rents..............................................................................................
3,466,435
6,083
69,363
73,415
874,478
543,517
1,899,579
1,157,058
--
16,454
18,411
467,675
286,663
Other investment income (loss)...................................................................................
3,921,595
2,664
Rental expenses..............................................................................................
1,946,261
10,612
10,951
130,090
316,236
3,451,042
Total gain (loss) from sales of assets...................................................................................
23,003,415
39,602
24,814
38,539
817,014
1,805,780
20,277,666
Gain (loss), sales of securities..............................................................................................
17,701,722
-49
19,015
25,742
671,261
1,621,729
15,364,026
Gross amount from sales.................................................................................
284,777,409
10,094
356,622
194,188
6,798,129
16,213,249
261,205,127
Cost or other basis and sales expense.................................................................................
267,075,687
10,142
337,607
245,841,101
168,446
6,126,869
14,591,521
5,799
12,797
145,754
184,051
4,913,641
125,470,296
43,873
Gross amount from sales.................................................................................
12,214
23,669
637,044
796,019
123,957,477
Cost or other basis and sales expense.................................................................................
120,168,604
4,223
6,416
10,872
491,290
611,968
119,043,837
Net income (loss), special events and activities...................................................................................
2,100,089
390,759
388,462
233,064
897,811
196,941
-6,948
285,456
5,301,693
39,651
Gain (loss), sales of other assets..............................................................................................
Gross revenue..............................................................................................
4,632,616
887,618
1,061,173
549,350
1,440,195
408,825
Direct expenses..............................................................................................
2,532,526
496,859
672,710
316,286
542,383
211,884
292,404
Gross profit (loss), sales of inventories...................................................................................
3,680,208
144,098
123,069
133,076
757,083
729,312
1,793,570
Gross sales minus returns and allowances..............................................................................................
8,060,080
352,254
232,198
522,639
1,906,895
1,623,363
3,422,730
Cost of goods sold..............................................................................................
4,379,871
208,156
109,128
389,563
1,149,812
894,051
1,629,161
Other revenue (loss)...................................................................................
24,775,023
71,884
219,455
148,082
1,460,560
1,879,892
20,995,151
Total expenses ³ .............................................................................................
602,984,847
7,533,049
16,829,960
10,983,463
91,969,142
86,509,548
389,159,686
Program services...................................................................................
522,784,780
6,342,704
13,986,279
8,950,992
78,933,627
72,618,456
341,952,721
Management and general...................................................................................
73,144,522
1,059,274
2,572,278
1,776,980
11,418,908
12,273,183
44,043,900
2,294,987
Fundraising...................................................................................................
5,519,002
114,332
263,904
253,315
1,369,472
1,222,993
Payments to affiliates...................................................................................
1,536,538
16,737
7,498
2,174
247,135
394,916
868,078
Excess (deficit) of revenue over expenses.............................................................................................
58,599,328
-23,201
662,556
1,073,259
5,726,336
8,078,973
43,081,405
¹ 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.
² Includes organizations with end-of-year total assets under $250,000 and gross receipts under $100,000 electing to file Forms 990 rather than Forms 990-EZ.
³ The differences between "total expenses" shown in this table and "total functional expenditures" shown in Table 2 are due to payments to affiliates, which are not considered functional
expenditures, and certain processing tolerances.
NOTES: Nonprofit charitable organizations exclude private foundations, most churches, and certain other types of religious organizations. Detail may not add to totals because of rounding
and processing tolerances.
121
Charities and Other Tax-Exempt Organizations, 1995
Table 2.--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-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)
13,618
18,295
10,644
6,444
9,406
13,582
18,245
10,602
6,444
9,323
Amount ².............................................................................................................
601,448,304
27,108,773
10,835,628
18,473,862
6,674,814
9,907,913
65,578,016
Grants and allocations.........................................................................................
27,755,403
1,507,791
130,205
493,606
7,222
200,805
589,479
4,310
23,531
1,421
22,796
523,865
Benefits paid to or for members.........................................................................................
36,010,785
8,974,764
1,261,461
456,021
12,053
7,168,386
55,244,401
Number of returns .........................................................................................
142,790
12,878
Total functional expenditures:
Number of returns.............................................................................................................
142,257
12,654
Specific assistance to individuals.........................................................................................
3,619,205
244,140
Compensation of officers or directors.........................................................................................
6,866,513
193,093
1,009,275
Other salaries and wages.........................................................................................
197,702,481
1,983,181
122
2,078,793
882,738
49,935
76,569
93,306
3,683,225
2,274,821
552,945
414,908
Pension plan contributions.........................................................................................
6,819,890
117,404
316,765
249,746
28,107
54,148
51,752
Other employee benefits.........................................................................................
24,388,581
286,666
1,110,170
578,736
180,334
240,372
1,488,455
52,610
Payroll taxes.........................................................................................
13,687,451
151,290
279,654
326,938
294,000
78,529
Accounting fees.........................................................................................
1,129,076
45,384
61,186
79,302
36,555
22,896
79,266
Legal fees.........................................................................................
1,526,144
67,878
265,870
381,347
16,563
17,509
102,511
Supplies.........................................................................................
45,363,275
182,422
123,319
209,539
269,850
54,591
31,770
Telephone.........................................................................................
2,931,844
97,053
111,366
201,682
45,480
22,244
17,733
Postage and shipping.........................................................................................
2,662,464
247,583
87,469
335,691
33,699
28,183
41,861
Occupancy.........................................................................................
16,321,940
291,002
671,240
689,682
183,569
63,238
Equipment rental and maintenance.........................................................................................
7,176,266
126,298
74,999
198,321
199,386
39,006
20,132
Printing and publications.........................................................................................
4,573,020
332,757
171,161
838,482
63,487
49,456
34,187
Travel.........................................................................................
4,659,405
254,145
507,829
22,183
30,351
9,101
Conferences, conventions, and meetings.........................................................................................
2,093,959
96,110
243,253
1,302,034
69,432
45,463
18,701
11,164
Interest.........................................................................................
11,641,289
439,950
123,077
1,041,101
32,688
73,413
150,887
23,648
Depreciation and depletion.........................................................................................
24,279,035
417,745
163,109
349,459
554,926
88,418
44,469
Other expenses.........................................................................................
159,950,484
10,386,957
2,703,363
6,628,916
1,672,040
902,926
6,644,979
¹ Excludes private foundations, most churches, and certain other types of religious organizations.
² The differences between "total functional expenditures" shown in this table and "total expenses" shown in Tables 1 and 3 are due to payments to affiliates, which are not
considered functional expenditures, and certain processing tolerances.
NOTE: Detail may not add to totals because of rounding and processing tolerances.
122
Charities and Other Tax-Exempt Organizations, 1995
Table 3.--Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections
501(c)(3)-(9): Selected Balance Sheet and Income Statement 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) 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)
13,618
18,295
10,644
6,444
9,406
Total assets........................................................................................................................
1,141,409,405
45,932,897
19,964,769
27,670,136
12,025,675
52,339,442
66,298,637
Cash................................................................................................................
20,767,501
1,396,365
974,120
1,965,498
Number of returns................................................................................................................
142,790
12,878
1,356,248
435,866
259,420
Savings and temporary cash investments ................................................................................................................
72,832,644
5,216,510
3,530,676
6,396,793
967,493
832,591
9,857,592
Accounts receivable (net)................................................................................................................
68,296,837
2,978,484
854,602
1,957,022
769,067
40,033
4,027,589
Pledges receivable (net)................................................................................................................
14,406,395
24,157
19,023
274,309
5,502
242
19,967
Grants receivable................................................................................................................
6,166,354
156,713
87,402
888
1,791
52,131
6,258
Receivables due from officers, directors, trustees, and
3,395
6,220
2,921
179
8,528
Other notes and loans receivable................................................................................................................
31,157,123
9,637,581
257,432
key employees ...............................................................................................................
300,673
34,617
629,946
131,224
1,147,126
89,413
Inventories for sale or use................................................................................................................
6,278,427
100,058
31,482
148,509
138,586
41,546
1,906
Prepaid expenses and deferred charges................................................................................................................
9,964,355
320,208
131,191
472,930
124,177
11,014
154,701
Investments in securities................................................................................................................
433,132,427
10,725,900
9,414,914
10,721,706
331,857
30,127,353
43,418,975
Investments in land, buildings, and equipment minus
accumulated depreciation...............................................................................................................
22,581,578
1,363,373
679,411
Other investments................................................................................................................
108,056,938
3,706,800
430,732
930,481
571,424
36,645
1,168,085
1,396,661
94,582
6,441,116
3,607,642
Land, buildings, and equipment minus accumulated
depreciation...............................................................................................................
287,702,905
5,368,634
2,443,847
2,795,507
7,922,755
1,476,126
342,988
Other assets................................................................................................................
59,765,242
4,903,496
450,330
996,151
170,274
11,389,482
2,715,060
Total liabilities........................................................................................................................
512,089,064
32,420,920
3,070,335
13,756,522
3,594,684
45,318,012
16,601,744
Accounts payable................................................................................................................
85,865,239
4,834,355
1,219,765
3,018,909
744,387
538,000
7,029,473
Grants payable................................................................................................................
4,479,676
126,500
2,841
45,742
3,544
35,871
30,208
214,608
40,974
166,952
54
Support and revenue designated for future periods................................................................................................................
13,191,548
788,279
137,342
1,533,054
Loans from officers, directors, trustees, and key
149
3,521
16,818
2,850
Tax-exempt bond liabilities................................................................................................................
93,045,352
4,874,200
5,750
employees ...............................................................................................................
638,938
14,845
19,051
5,824
2,678
--
Mortgages and other notes payable................................................................................................................
105,030,032
10,999,043
759,733
1,469,703
2,044,573
241,479
165,937
Other liabilities................................................................................................................
209,838,278
10,783,698
7,666,542
564,931
44,456,160
9,209,120
Total fund balance or net worth........................................................................................................................
629,320,342
13,511,978
16,894,434
13,913,614
8,430,991
7,021,429
49,696,893
944,755
Footnotes at end of table.
123
Charities and Other Tax-Exempt Organizations, 1995
Table 3.--Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections
501(c)(3)-(9): Selected Balance Sheet and Income Statement 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)
13,721,293
20,671,651
6,885,958
10,536,541
71,985,968
Total revenue........................................................................................................................
661,584,177
28,226,718
Total contributions, gifts, and grants received ................................................................................................................
126,922,755
2,439,812
446,453
1,542,591
59,032
83,551
709
Contributions received from direct public support...............................................................................................................
64,148,723
1,180,106
210,018
667,074
45,393
65,193
495
Contributions received from indirect public support...............................................................................................................
9,746,924
278,498
147,931
60,442
12,691
9,228
--
948
9,131
213
Government grants...............................................................................................................
53,027,107
981,208
88,505
815,076
Program service revenue................................................................................................................
442,609,969
21,301,593
3,592,712
7,697,567
1,220,862
9,113,910
63,090,550
Membership dues and assessments................................................................................................................
5,948,912
1,601,555
8,111,667
8,914,946
4,028,545
313,427
2,489,407
Interest on savings and temporary cash investments................................................................................................................
6,963,867
409,953
290,224
482,243
61,611
44,650
832,851
Dividends and interest from securities................................................................................................................
20,138,165
677,975
329,724
544,501
16,948
523,913
1,885,806
Net rental income (loss)................................................................................................................
1,520,174
117,867
29,137
33,079
45,939
27,198
148
Gross rents...............................................................................................................
3,466,435
237,439
121,719
119,007
88,637
46,550
10,015
Rental expenses...............................................................................................................
1,946,261
119,572
92,582
85,928
42,699
19,352
9,867
Other investment income (loss)................................................................................................................
3,921,595
55,540
38,600
5,754
2,795
45,044
378,984
Total gain (loss) from sales of assets................................................................................................................
23,003,415
131,365
255,674
222,308
20,345
57,184
1,138,523
Gain (loss), sales of securities...............................................................................................................
17,701,722
30,601
255,555
209,201
4,793
43,353
1,119,380
Gross amount from sales........................................................................................................
284,777,409
5,363,526
5,973,478
20,469,908
73,941
1,137,162
79,928,096
78,808,716
Cost or other basis and sales expense........................................................................................................
267,075,687
5,332,925
5,717,923
20,260,707
124
69,148
1,093,809
Gain (loss), sales of other assets...............................................................................................................
5,301,693
100,764
118
13,107
15,552
13,830
19,144
Gross amount from sales........................................................................................................
125,470,296
182,953
41,701
63,663
44,089
39,245
158,083
Cost or other basis and sales expense........................................................................................................
120,168,604
82,189
41,583
50,556
28,537
25,414
138,939
Net income (loss), special events and activities................................................................................................................
2,100,089
141,367
8,263
126,548
48,382
99,682
2,252
Gross revenue...............................................................................................................
4,632,616
723,535
50,572
343,308
129,888
336,653
8,396
Direct expenses...............................................................................................................
2,532,526
582,168
42,310
216,760
81,505
236,970
6,144
82,584
1,177,002
148,799
3,154
Gross sales minus returns and allowances...............................................................................................................
8,060,080
310,241
45,165
359,546
2,546,758
360,035
25,554
Cost of goods sold...............................................................................................................
4,379,871
230,457
34,969
276,962
1,369,756
211,235
22,400
Other revenue (loss)................................................................................................................
24,775,023
1,269,905
608,642
1,019,529
204,496
79,181
2,163,585
Total expenses ³ ........................................................................................................................
602,984,847
27,132,279
12,254,462
18,733,182
6,684,100
9,941,114
65,584,000
Gross profit (loss), sales of inventories................................................................................................................
3,680,208
79,784
10,196
Program services................................................................................................................
522,784,780
24,402,370
(³)
(³)
(³)
(³)
(³)
Management and general................................................................................................................
73,144,522
2,414,932
(³)
(³)
(³)
(³)
(³)
Fundraising................................................................................................................
5,519,002
280,829
(³)
(³)
(³)
(³)
(³)
Payments to affiliates................................................................................................................
1,536,538
23,505
1,418,833
259,320
9,286
33,201
5,983
Excess (deficit) of revenue over expenses........................................................................................................................
58,599,328
1,094,439
1,466,830
1,938,469
201,857
595,427
6,401,968
¹ Excludes private foundations, most churches, and certain other types of religious organizations.
² The differences between "total expenses" shown in this table and "total functional expenditures" shown in Table 2 are due to payments to affiliates, which are not considered functional
expenditures, and certain processing tolerances.
³ Not required to be reported.
NOTE: Detail may not add to totals because of rounding and processing tolerances.
124
Charities and Other Tax-Exempt Organizations, 1995
Table 4.--Form 990-EZ Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections
501(c)(3)-(9): Selected Balance Sheet and Income Statement 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) 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)
7,165
5,275
1,529
412
360,913
263,630
282,810
120,095
28,187
Cash, savings, and investments........................................................................................................
1,131,369
244,672
279,188
238,415
127,456
68,795
27,724
Number of returns..........................................................................................................................
38,141
9,105
7,624
Total assets..........................................................................................................................
1,669,276
383,630
Land and buildings (net)........................................................................................................
390,323
112,974
54,187
8,508
129,483
49,342
--
Other assets ........................................................................................................
147,583
25,983
27,537
16,708
25,872
1,958
463
30,521
17,236
30,228
12,766
1,150
Total fund balance or net worth ..........................................................................................................................
1,375,331
320,728
330,392
246,394
Total revenue ..........................................................................................................................
1,786,374
356,760
Total liabilities ..........................................................................................................................
293,944
62,901
252,583
107,329
27,037
398,988
323,881
230,249
63,153
23,787
Contributions, gifts, and grants ........................................................................................................
820,036
58,107
19,904
32,589
20,526
9,470
8,760
Program service revenue ........................................................................................................
441,842
74,175
23,479
92,234
28,630
14,555
6,574
Dues and assessments ........................................................................................................
198,933
126,894
322,664
167,957
146,331
13,808
6,477
Investment income (loss) ........................................................................................................
36,214
10,175
9,816
8,130
3,989
4,094
947
Gain (loss) from sales of assets ........................................................................................................
10,885
173
36
-394
-707
217
--
Gross amount from sales ...........................................................................................................
44,966
173
5,474
1,621
3,697
--
5,868
2,328
3,480
--
Net income (loss), special events and activities ........................................................................................................
179,255
56,217
4,835
14,432
7,280
7,525
1,021
36
Cost or other basis and sales expense ...........................................................................................................
34,081
--Gross revenue ...........................................................................................................
398,805
142,932
12,204
53,630
41,706
22,221
1,787
Direct expenses ...........................................................................................................
219,548
86,714
7,369
39,198
34,425
14,696
765
-241
15,620
3,697
--
Gross sales minus returns and allowances ...........................................................................................................
161,290
18,149
1,076
1,238
37,849
8,190
--
Cost of goods sold ...........................................................................................................
114,378
11,812
--
Gross profit (loss), sales of inventories ........................................................................................................
46,911
6,337
-152
1,227
1,479
22,229
4,493
18,404
9,174
8,580
9,787
8
Total expenses..........................................................................................................................
1,660,648
327,247
385,223
302,429
219,902
59,188
22,430
Other revenue (loss) ........................................................................................................
52,293
24,680
Grants paid ........................................................................................................
213,673
61,823
57,739
9,374
7,529
12,199
530
Benefits paid to or for members ........................................................................................................
13,231
19,965
18,182
11,364
15,231
4,496
14,100
Salaries and compensation ........................................................................................................
346,775
23,642
99,826
40,850
26,028
3,850
1,253
Professional fees ........................................................................................................
128,993
19,653
20,409
53,194
9,166
394
2,086
Occupancy, rent, and utilities ........................................................................................................
193,434
39,183
23,360
11,262
63,281
14,954
179
Printing, publications, and postage ........................................................................................................
97,539
13,064
13,784
31,018
5,775
2,479
439
Other expenses ........................................................................................................
666,990
149,913
145,366
92,891
20,816
3,844
10,348
3,965
1,357
151,923
Excess (deficit) of revenue over expenses ..........................................................................................................................
125,724
29,513
13,764
21,452
¹ Excludes private foundations, most churches, and certain other types of religious organizations.
NOTES: Organizations with end-of-year total assets under $250,000 and gross receipts under $100,000 could elect to file Forms 990-EZ rather than Forms 990.
Detail may not add to totals because of rounding and processing tolerances. Estimates in this table should be used with caution because of the small number of sample returns
on which they are based.
125
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