# 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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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A22c9519e6b3d44d4. Public record. Not legal advice.