P rivate Foundations and Charitable Trusts, 1994
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P rivate Foundations and Charitable Trusts, 1994
by Paul Arnsberger
or 1994, private foundations and charitable trusts
reported $30.3 billion in total revenues and $12.5
F billion in contributions, gifts, and grants paid out.
Private foundations are generally larger in terms of asset
size and more numerous d= charitable trusts. The
45,841 private foundations accounted for 98.5 percent of
the combined total of $225.9 billion in assets (based on
their fair market value), while the 2,909 charitable trusts
accounted for the remaining 1.5 percent.
A private foundation is a nonprofit, tax-exempt charitable organization, but in contrast to most charities, it is
narrowly supported and controlled, usually by an individual, family, or corporation. A charitable trust filing
under Internal Revenue Code section 4947(a)(1) is also a
nonprofit organization, but it is not tax-exempt and is
typically supported and controlled by an individual or
family. Both private foundations and charitable trusts are
required to file and make public an annual information
return, Form 990-PF, Return of Private Foundation (or
Section 4947(a)(1) Charitable Trust Treated as a Private
Foundation). The statistics contained in this data release
are based on data from these forms.
Figure A shows a 2-year comparison of selected data
items for private foundations and charitable trusts [I].
Both types of organizations reported aggregate increases
in all the major asset, revenue, and expense items. A
large part of the 32-percent increase in the contributions,
gifts, and grants received by private foundations can be
attributed to a single organization, which received a gift of
nearly $900 million [2]. Charitable trusts received over
twice as much in contributions, gifts, and grants as those
reported for 1993. The reason for such a large gain is
twofold: many established trusts received significant
contributions during the year; and several more new trusts
were set up with very large gifts. Net gains from sales of
assets rose sharply as well, because a few of the largest
trusts reported huge increases in this area.
Dda Souras and Limitadons
Tables I and 3 provide information for Reporting Year
1994 for private foundations, while Tables 2 and 4
provide similar data for charitable trusts. The statistics are
based on a sample of Reporting Year 1994 Forms 990-PF
that were filed by organizations with accounting periods
beginning in 1994 (and, therefore, ending between
December 1994 and November 1995). Some part-year
This data release was written by Paul Arnsberger, an economist
with the Special Projects Section, Special Studies and Publications Branch, under the direction ofMichael Alexander, Chief
returns were included in the sample for organizations that
changed their accounting periods or filed initial or final
returns. Approximately 63 percent of the foundations and
60 percent of charitable trusts had full-year accounting
periods covering Calendar Year 1994 (or part-year
accounting periods that ended in December 1994).
Additionally, 59 percent of total foundation assets and 55
percent of total trust assets were reported for the calendaryear accounting period. Therefore, the majority of the
financial activities reflected in the statistics can be
associated with Calendar Year 1994.
The 1994 stratified sample was based on type of
organization (either private foundation or charitable trust)
and, for the fast time, size of fair market value of total
assets. (Previous-year samples were based on the book
value of total assets.) Foundation retums were selected at
rates that ranged from approximately 2.4 percent (for the
more numerous, but very
Both types of organismall asset-size returns) to
100 percent (for the relazations reported
tively few returns reporting
aggregate increases in
large amounts of assets).
Charitable trust returns
all the major asset,
were selected at rates that
revenue, and expense
ranged ftom 13.6 to 100
items.
percent. The 5,914 returns
in the 1994 combined
sample (5,246 foundations and 668 trusts) were drawn
from the estimated population totals shown in Tables I
through 4.
Because the estimates are based on a sample, they are
subject to sampling error. To properly use the data, the
magnitude of the potential sampling error needs to be
known. Coefficients of variation (CV's) are used to
measure this magnitude. Figure B presents coefficients of
variation for selected financial data. The smaller the
coefficient of variation, the more reliable the estimate is
judged to be.
The population from which this sample was drawn
consisted of Form 990-PF records posted to the IRS
Business Master File during 1994 and 1995. For the small
number of large foundations and trusts whose returns for
the 1994 Reporting Year were not yet filed or were otherwise unavailable for statistics, data were estimated using
prior-year returns.
The data presented were obtained from returns as
originally filed. These returns were subjected to comprehensive testing and correction procedures to ensure statistical reliability and validity. In most cases, changes made
to the original return through administrative processing,
173
Private Foundations and Charitable Trusts, 1994.
Figure A
Private Foundations and Charitable Trusts: Percentage Increases In Selected Financial Items,
1993-1994
(Money amounts are In nillions of dollarsl
Private foundafions Item
Percentage
Increase
1993
1994
Percentage
increase
t2)
j3)
t4)
15J
(6)
207,536
151,175
16,027
222.543
173,323
16,166
2,859.3
2,080.6
176.2
3,376.5
14.7
18.1
18.9
35.5
29.860
11,847
8,705
6,957-
2.4-
291.3
52.1
99.8
-106.7
-425.0
Contributions, gifts, and grants received ........................... ......
Net gain (or loss) from sale of assets.......................................
- Dividends and interest-from securities ......
............. .........
24,415
81969
7,579
- V97
Total expenses ............................................................................
Contributions, gifts, and grants paid.........................................
15,349
11,916
16,452
12,660
7.2
6.2
160.7
125.5
206.0
Investments in securities..........................................................
Cash .........................................................................................
Total reven6e...............................................................................
audit-procedures,-or a taxpayer amendment were not
incorporated into the data base.
Uplanciflion of Seleded Terms
174
Charitable trusts
1994-
Total assets (fair market value) ...................................................
1993
Charitable.Yrust -- This type of organization, also referred
-to as a "nonexempt'l-charitable-trust, is defined in-Internal Revenue Code section 4947(a)(1) as an organization (1)
that is not considered-tax-exempt under section 501(a); (2)
that has exclusively charitable interests; and (3) for which
donors are allowed to claim an income tax deduction fc;r
charitable contributions. Nonexempt charitable trusis that
are not publicly supported are subject to the same excise
tax provisions as private foundations (described under
Distributable Amount below) and are required to file the
same F orm 990-PF. ("Publicly supported" nonexempt
charitable
' trusts are required to file Form 990, Return of
Organization Exempt From Income Tax, and are, therefore, not included in the statistics [3].) Nonexempt
charitable trusts must pay an annual tax on income
(usually from investments) that is not distributed for
charitable purposes and must report such income and tax
on Form 104 1, U.S. Income Tax Returnfor Estates and
Trusts.
Distributable Amount -- This was the minimum payout
amount required to be distributed by the end ofthe year
following the year for which the return was~ filed. Failure
to distribute income within this period resulted in a 15percent excise tax on the undistributed portion. The
distributable amount was computed as 5 percent of "net
investment assets" (called the "minimum investment
return"), minus taxes on both "net investment income
7.2
0.9
22.3
32.1
14.9
-
2,473.3
238.8
106.2
160.2
121-.5-
165.1
45.9
103.9
60.6
1~.928.2
31.6
iind'Vnfe-le~ttdbu~si-n6s-s-in-com-e-,"-plu-so-r-mi-nu-s-ot-heradjustments either allowed or required.
Excess Distributions Carryover -- The'excdss carryover
equaled the excess of "qualifying distributions" for 1994
(see below) over the "distributable amount" (see above).
"Excess"-ainount9froffi thecurriifity6i~ 66uld be c-iii-ri6idforward to be applied to the distributable amount for the
following 5 years.
Minimum Investment Return -- This was the aggregate
fairmarket value of assets not used for charitable purposes, less both- the indebtedness incurred to acquire them
andcash held for charitable activities, multiplied-by 5 , percent. The minimum investment return wa~ used as the
base for calculating the "distributable amount" (see
above).
Nonoperating F6undations (and Sec tion 4947(a)(1)
Charitable Trusts) -- Nonoperating foundations and trusts*
generally carried on their charitable activities in an indirect manner by making grants to other organizations
directly engaged in charitable activities, unlike (operating)
foundations and trusts which engaged in charitable activities themselves. However, some nonoperating foundations and trusts were actively involved in charitable
programs of their own, in addition to making grants to
other organizations. Nonoperating foundations and trusts
were subject to an excise tax (and possible additional
penalties) for failure to distribute an annual minimum
amount for charitable purposes within a specified period.
Operating Foundations (and Section 4947(a)(1) Charitable Trusts) -- These organizations generally expended
their income for direct, active involvement in a tax-
Private Foundations and Charitable Trusts, 1994
Figure B
Coefficients of Variation for Selected Items, by
Type of Organization, 1994
Item
Private
foundations
Charitable
Total assets (fair market value)...............
1.18
Total revenue ..........................................
1.70
Total expenses........................................
1.96
Contributions, gifts, and grants paid ........
2.28
4.16
12.80
7.64
9.11
trusts
exempt activity, such as operating a library or museum or
conducting scientific research. Operating foundations
and trusts were excepted from the income distribution
requirement and related excise taxes applicable to their
non-operating counterparts. To qualify as an operating
foundation or trust for a particular taxable year, the
private foundation or trust had to meet both an "income
test" and one of the following: an "assets test," an "endowment test," or a "support test." (The tests described
below with reference to private foundations also apply to
charitable trusts.)
To meet the "income test," a private foundation had to
spend at least 85 percent of the lesser of its "adjusted net
income" or "minimum investment return" on the direct,
active conduct of tax-exempt, charitable activities (as
opposed to the payout of grants in support of such programs). The "assets test" was met if 65 percent or more
of the foundation's assets were directly used for the
active conduct of charitable activities. The "endowment
test" was met if the foundation normally made distributions for the active conduct of charitable activities in an
amount not less than two-thirds of its "minimum investment return." The "support tesf' was met if the foundation normally received substantially all of its support
(other than from "gross investment income") from the
public or from five or more qualifying exempt organizations, and (a) no more than 25 percent of its support
(other than from "gross investment income") was normally received from any one such qualifying exempt
organization; and (b) no more than 50 percent of its
support was normally received from "gross investment
income."
Private Foundation -- This type of organization is
defined in Internal Revenue Code section 501(c)(3) as a
nonprofit corporation, association, or trust with a narrow
source of funds that operated or supported social, educational, scientific, charitable,. religious, or other programs
dedicated to improving the general welfare of society. A
private foundation is not: (1) a church, school, hospital, or
medical research organization; (2) an organization with
broad public support in the form of contributions or income from tax-exempt activities; (3) an organization that is
operated by, or in connection with, any of the abovedescribed organizations; and (4) an organization that
conducts tests for public safety. The primary difference
between a private foundation and a public charity is the
source of funding for each type of organization. A foundation usually receives its funds from an individual, a family,
or a corporation, while a public charity receives its funds
primarily from a large number of sources within the general public.
Qualifying Distributions -- Qualifying distributions
include disbursements for charitable purposes; amounts
paid to acquire assets used directly to accomplish taxexempt functions; charitable program-related investments;
and amounts set aside for future charitable projects. Qualifying distributions can be credited toward a foundation or
trust's obligation to pay out its "distributable amount."
Undistributed Income -- Undistributed income is the
portion of the required "distributable amount" still undistributed after applying against it the sum of current-year
qualifying distributions and any excess distributions
carried over from prior years.
Notes and References
[I] For information on private foundations and charitable
trusts for 1993, see Amsberger, Paul, "Private
Foundations and Charitable Trusts, 1993," Statistics of
Income Bulletin, Winter 1996-1997, Volume 16,
Number 3.
[2] The Ewing Marion Kauffman Foundation of Missouri
reported revenue of $892 million in 1994 thanks
almost entirely to an $891 million contribution from
the EMK Charitable Remainder Trust. (Mr. Kauffman
died in 1993.)
Because Forms 990-PF on which private foundations
report their financial information are public documents, the names of individual foundations can be
used in this article.
[31 For more information on charities and other taxexempt organizations, see Hilgert, Cecelia, "Charities
and Other Tax-Exempt Organizations, 1993," Statistics ofIncome Bulletin, Spring 1997, Volume 16,
Number 4.
175
Private Foundations and Charitable Trusts, 1994
Table 1.-All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets
(Ali figures am estimates based on a sarnple-money amounts am In thousands of dollars)
Selected sources of revenue
Type of foundation,
Number
siza of fair markelvalue
Of
of total-assels-
Total revenue
Contributions, gifts,
and grants received
Dividends and interest
from securities
Not gain (or loss)
from sales of assets
returns
Number
of returns
Amount
Number
of returns
Amount
Number
of returns
Amount
Nunber
of returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
6,957,273
20,521
72
2,454
8,550
7,356
1"155
441
247246
8,704,686
-56
503
151,296
673,925
591,072
519,096
621,542-6,147,307'
19,633
72
2,383
8,280
6,982
1,058
408
227
224
8,254,838
.56
501
150,022
653,350
557,947
501,715
542,283
5,849,076
ALL FOUNDATIONS
Total..........................................................
Zero or unreported.........................................
$1 under $100,01)0........................................
$100,000 under $1,000,000..........................
$1,01)0,000 under $10,000,000 .....................
$10,000,000 under $25,000,000 ...................
$25,000,000 under $50,ODO,000 ...................
$50,000,000 under $1 D0,000,000
.......
$100,000.000 or more ...................................
45,841
837
15,238
17,668
9,743
1,331
495
--- -269
262
",540
544
14,378
17,552
9,709
1,331
495
--269-262
29,11159AW
151280
608:152
1,854,968
5,656,936
3,508,263
2.430,555
-2,399,455
13,349,957
22,550
*322
8,333
8,493
4,320
649
211
-119
103
11 AM,829
-150,916
475,509
1,354,759
3,494,759
1,954,946
1,050,026
- 898.179
2,467,735
29,707
*107
5,273
13,501
8,587
.1,247
471
-265
256
Nonoperating foundations
Total..........................................................
Zero or unreported.........................................
$1 under $100,000.........................................
$100,000 under $1,000,000..........................4
$1,0D0,000 under $10,000,000 .. . ... . .........
$10,000,000 under $25,000,000 ...................
$25,000,000 under $50,000,ODO ...................
$50,000,000 under $100,000,000.................
$100,000,GW or more
7,
Operating foundations
42,02D
794
13,577
16,443
9,055
1,210
457
246
239
40,892
501
12,862
16,352
9,026
1,210
457
246
239
26,=,=
151,235
463,172
1,607,007
5,150,103
3,21ZI81
2,129,892
2,141,935
.11.373,807
19,953
286
7,253
7,676
3,824.
55i180
.99
84
9,718,197
150,904
432,645
1,159,531
3,222,733
1,&2,517
915,147
824,825
1,169,895
28,279
*107
5,023
12,965
8,126
1.144
437
243
233
16,085
197,898
901,139.
622,054
539,000
567,680
3,673.707
Total..........................................................
Zero or unreported......................................... 1
$1 undw$100-,000...........................................
$100,000 under $1,000,000..........................
$1,000,000 under $10,000,000 .....................
$10,000,000 under $25,000,000 ...................
$25,000,000 under $50,000,000 ...................
$50,000,000 under $100,000,000.................
$100,000,000 or more ...................................
3,821
.431,659
.1,225
689
121
36
23
23
3,648
*43
1,516
1,200
684
121
38
23
23
3,630,224
*46
44,979
247,951
506,833
296,082
300,683
257,520
1,976,150
U97
*36
1,6W
817
497
98
31
20
19
Z12A632
*12
42,864
195,228
272,027
112,429
134,879
73,354
1,297,839
1,429
439,369
*250
535
461
103
34
22
23
888
'72
270
375
97
33
20
22
449,848
-3,49
8,102
49,805
40,772
23.705
39,224
277.412
GRANTMAKING FOUNDATIONS
Total..........................................................
Zero or unreported.........................................
$1 under $100,000 ........................................
$100,000 under $1,000,000..........................
$1,000,000 under $10,000,000 .....................
$1 0,000,ODO under $25,000,000...................
$25,000,000 under $50,000,000...................
$50,000,000 under $100,000,000 .................
$100,000,000 or more...................................
36,847
*286
10.409
15,148
8,809
1,221
471
252
251
36,653
*286
10,266
15,098
81809
1,221
471
262
251
27,666,996
-150,889
420,821
1,364,072
5,008,030
3,043.876
2,341,299
2.18Z527
13,155,482
17,542
*179
5,844
6,847
3,718
561
192
106
96
10,515,798
'150,848
396,272
946,2D4
3,061,717
1,656,195
1,017,308
835,846
2,451,318
27,198
*72
4,401
12,560
8,055
1,168
450
248
245
6,767,048
*29
15,052
198,907
904,023
634,152
545,804
578,083
3,890,998
19,128
*36
2,125
8,036
6,957
1,083
421,
234
237
8,495,123
507
142,796
653,415
556,377
509,508
548.367
6,084,165
Graramaking-nonoperating foundations
Total ..........................................................
Zero or unreported .........................................
$1 under $100,000 ........................................
$100,000 under $1,000.000..........................
$1,000,000 under $10,000,000
$10,000,000 under $25,000,0130...................
* -* * *
$25,000,000 under $50,000.000...................
$50,000,000 under $100,000,000 .................
$100,000,000 or more...................................
35,139
*286
9,679
14,502
8.572
1,172
452
241
236
34,946
*286
9,536
14,452
8,572
1,172
452
241
236
25,024,216
*150,889
396,326
1,268,040
4,743.466
2,920,773
2,127,207
2,095,098
11,322,416
16,415
*179
5,372
6,421
3,562
523
178
98
82
8,7S9,397
'150,848
372,592
861,652
2.890,196
1,581,991
915,138
818.825
11,168,155
26,469
*72
4,258
12,200
7.912
1,126
434
238
230
6,465,853
'29
14,846
192,857
886,248
617,130
536,874
558,492
3,659,378
18,757
*36
2,125
7,870
6,831
1.044
405
224
222
8,19%190
*-11
507
141,232
645.163
546,170
501,414
543,436
5,817,277
1,707
1,707
2,64Z781
1,756,401
371
299,934
-
730
646
237
49
19
11
15
24,495
96,032
264.564
123,103
214,092
87.428
1,833,065 1
729
*1 43
360
143
42
16
10
Is
301,195
730
646
237
49
19
11
15
1,128
472
426
Ise
38
14
8
13
*206
6,050
17.775
17,022
8,930
19,592
231,620
*166
125
39
16
10
is
16,433
206,000
950,944~
662,827
562,705
-606,905
3,951,119
6,517,904
-3
1,274
20,575
33,124
17,381
79,260
298,230
Grantmaking-operatIng foundations
Total ..........................................................
Zero or unreported ........................................
$1 under $100,000............................. i ..........
$100,000 under $1,000,000..........................
$1,000,000 under $10,000,000.....................
$10,000,000 under $25,000,000....................
$25,000,000 under $50,OOD,000...................
$50,000,000 -under $100.000,000 .................
$100,000, nO or more.................. uuwj~
176
Footnotes at and of table.
1
23,680
84,642
171.521
74,204
102,170
17,021
1,283,162
-1,563
8,252
10,207
8,094
4,930
266.887
Private Foundations and Charitable Trusts, 1994
Table 1.-All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets-Continued
[All figures are estimates based on a sample-money amounts are in thousands of dollars)
Excess of revenue
Type of foundation,
Total expenses
size of fair market value
of total assets
Number
Amount
of returns
(lessloss)
overexpenses
Number
Amount
of returns
Disbursements
Net Investment income
Number
Amount
of returns
for exerrpl
purposes
Number
Amount
of returns
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
43,851
651
14,199
17,080
9,591
1,324
495
269
262
16,451AS5
160,435
565,265
1.165.2,W
3,001,675
1,940,909
1,458.633
1,237.873
6,921,845
44,804
385
14.700
17,481
9,702
1,331
494
269
262
13,407,671
-9,155
-57,113
689,708
2.655,261
1,567,354
971,922
1,161,581
6,428,112
39,215
*186
10,866
16,522
9,319
1.305
490
265
261
15,018,453
*324
42,825
491,913
2,139,007
1,460,688
1,197,847
1,435,983
8,249,865
41,487
*358
12,633
16,727
9,436
1,313
494
266
261
14,441,229
'159,643
527,493
1,061,912
2,618,887
1,676,904
1,286,039
1.086,134
6,024,216
Total ..........................................................
Zero or unreported.........................................
$1 under $1 D0,000.........................................
$100,000 under $1,000,000...........................
$1,000,000 under $10,000,000......................
$10,000,000 under $25,000,000....................
$25,000,000 under $50,000,000....................
$50,000,000 under $100,000,000..................
$1 00,ODO,000 or more....................................
40,183
608
12,647
15,876
8,907
1,203
457
246
239
Keek"ll
160,401
522.457
944,031
2,592,528
1,750,778
1,218,864
1,125,876
6.353,347
40,955
358
13,112
16,322
9,013
1,210
456
246
239
11,561,053
-9,166
-59,284
662,975
2,557,577
1.461,403
911,028
1,016,059
5,020,460
36,326
*179
9,815
15,477
8,730
1,192
453
242
239
113,111111,11TY
*324
40,868
461,899
2,047,430
1,369,735
1,147,462
1,297,632
6,745,828
38,078
*322
11,259
15,596
8,768
1,196
456
243
238
13,056,659
-159,631
505,074
880.871
2,321,776
1,533,579
1,078,898
1,0D0,790
5,576,041
Operating foundations
Operating foundations
Total..........................................................
Zero or unreported .........................................
$1 under $100.000.........................................
$100,000 under $1,000,000...........................
$1,000,000 under $10,000,ODO ......................
$10,000,000 under $25,000,000 ....................
$25,000,ODO under $50,000,000 ....................
$50,000,000 under $100,000,000..................
3,668
'43
1.552
1,185
684
121
38
23
23
1,783,606
'35
42,808
221,218
409,149
190.131
239,769
111,998
568,488
3,648
-7
1,688
1,160
689
121
38
23
23
11,846,6118
*11
2.171
26,733
97,6114
105.951
60,893
145,522
1,407,652
2,888
-7
1,051
1,045
589
113
37
23
22
1,907,276
T )
1,957
30,014
91,577
90,953
50,385
138,351
1,504,038
3,409
'36
1,373
1,130
668
117
38
23
23
1,384,569
*12
22,420
181,041
297,111
143,325
207,141
85,344
448,175
36,821
'286
10,409
15,123
8,809
1,221
471
252
251
15.448,728
'159,638
501,722
944,279
2,715,448
1,783,323
1.384,402
1,162,163
6,797,754
36,574
*143
10,373
15.067
8,796
1,221
471
252
251
12,211CM
'-8,749
-80,901
419,793
2,292,583
1,260,553
956,898
1,020,363
6,357,728
34,061
36,847
8,349
14,809
8,655
1,208
468
250
251
14,551.208
*56
40.293
466.584
2,041,407
1,371,085
1,169,916
1,334,579
8,127,288
10,409
15,148
8,809
1,221
471
252
251
13,729,651
-159,623
482,027
893,309
2,429,625
1,565,815
1,234,824
1,038,962
5,925.466
25,114
*286
9,679
14.477
8,572
1,172
452
241
236
14,405,970
-159,&38
474,900
867,030
2,517,970
1,728,766
1,214=6
1,1()8.919
6,334,522
341,867
.1,0
9,643
14.421
8,559
1,172
462
241
236
10,618,245
'-8,749
-78,574
401,OD9
2,225.497
1,192,007
912,981
986,179
4,987.895
32,680
'72
7,869
14,218
8,434
1,163
449
239
236
12,999,038
'56
38,831
439,665
2,009,714
1,339,395
1,145,103
1,291,811
6,734,464
35,139
'286
9,679
14,502
8,572
1,172
452
241
236
12,920,946
'159,623
470.587
819,472
2.301.328
1,528,604
1,076,835
995,756
5,568,743
1,707
730
646
237
49
19
11
15
1,042,756
1,707
I,GW,023
1,381
1,552,170
1,707
808,705
26,822
77,246
197,478
64,557
170.176
53,244
463,232
730
646
237
49
19
11
16
-2,327
18,783
87,086
68.646
43,916
34,184
1,369,833
479
591
221
45.
19
11
15
1,462
26,920
31,693
31,690
24,813
42,767
1,392,824
730
646
237
49
19
11
15
11,440
73,838
128,297
37,212
157,989
43,206
356,723
ALL FOUNDATIONS
Total..........................................................
Zero or unreported .........................................
$1 under $100,000 .........................................
$100,000 under $1,000,000 ...........................
$1,000,000 under $10,000,000....................
$10,000,ODO under $25,DW,000 ....................*
$25,000.000 under $50.000,DOO....................
$50,000,000 under $1 00,0D0,000 ..................
$100,000,000 or more ...................................
Nonopersting foundations
$100,000,000 or more ....................................
Total..........................................................
Zero or unreported .........................................
$1 under $100,000 .........................................
$100,000 under $1,0D0,000 ...........................
$1,000,000 under $10,000,000......................
$10,000,000 under $25,000,000....................
$25,000,000 under $50,000,000....................
$50,000,000 under $100,000,000 ..................
$100,000,000 or more ....................................
Grentmaking-nonoperating foundations
Total ..........................................................
Zero or unreported.........................................
$1 under $100.000 .........................................
$100,000 under $1,000,000...........................
$1,000.000 under $10,000,000 ......................
$1 O,OOD,000 under $25,000,000....................
$25,000,000 under $50,000,000 ....................
$50,000,000 under $100,000,000 ..................
$100,000,600 or more....................................
Grantmaking-operating foundations
Total..........................................................
Zero or unreported .........................................
$1 under $100,000.........................................
$100,000 under $1,000,000...........................
$1,OW,000 under $110,00000 ......................
$10,000,000 under $25,000,000 ....................
$25,000,000 under $50,000,000 ....................
$50,000,000 under $100,000,000..................
$100,000,000 or more.....................................
Footnotes at end of table.
-
-
1 177
.Private Foundations and Charitable Trusts, 1994
Table I.-All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets-Continued
[Al figures are estimates based an a sample--nmey amounts are In thousands of dollars)
Type of foundation.
Contributions,
gift, and
size of fair market value
grants paid 9
-.of-total. assets
Numberof returns
Excise tax on investment Income
Domestic
foundations
Total
Amount--
-NumtWr-
For ign
foundations
_
.-Arno
unt
of returns
Number
of returns
Amount
(18)
(19).
(20)
(21)
(22)
(23)
(24)
Total..........................................................
Zero or unreported .........................................
$1 under $100,000 .........................................
$100,000 under $1,000,000...........................
$1,000,000 under $10,000,000......................
$10,000,000 under $25,000,000 ....................
$25,DDO,000 under $50,000,000 ....................
$50,000,000 under $100,000,000 ..................
$100,000,000 or more........... I ........................
36,847
*286
10,409
15,148
8,809.
1,221
471
252
251
12,308,958
*159,533
471,851
.822,578
2,M,559
1,451.868
1,094,730
924,91,0
5,154,929
189,32111
16
624
7,605
33,378
21,764
17 956
19 433,
W.562
37,041
'143
9,429
16,172
9,089
1.255
465
--251237
189,131
*6
624
7,605
33,378
21,733
17,896
19,416
87,473
19
1,197
Nonopenating foundations
Total ..........................................................
Zero or unreported .........................................
$1 under $100,000 .........................................
$100,000 under $1,000,000 ...........................
$1,000,000 under $10,000,000......................
$10,000,000 under $25,000,000....................
$25,000,000 under $50, 000,000....................
$50,000,000 under $100,000,ODO ..................
$100,000,000 or more....................................
35,139
*286
9,679
14,502
8,572
-1,172
452
241
236
11,960,731
*159,533
461,966
780.395
2,196,946
1,444,3571,004,998
915,100
5,005,436
184,290
16
597
7,257
32,430
-20,752
17,530
18,298
87,420
34,839
*1 43
-8,592
15,312
8,702
-1,179
445
237
229
183,173
-6
597
7,257
32,430
20,72117,470
18,280
86,411
lu
1,117
1,707
340,227
5,039
2=
4,958
-837--860
387
76
20
14
8
- --28---
ALL FOUNDATIONS
_3160
17
1,008
Operating foundations
Total...........................................................
Zero or unreported .........................................
$1.under-$100,000.........................................
$100,000 under $1,000,000...........................
$1,000,000 under $10.000,000 ..... ...............
$10,000,000 under $25,000,000 ...........
**
I ....1
$25.000,000 under $50,000,000 ....................
$50,000,000 under $100,000,000 ..................
$100,000,000 or more ....................................
_730646
.237
49
19
I1
15
- 9,M -42.183
31,613
7,511
89,732
9,810
149,493
_28348
"8
1,012
426
1,135
1,142
so
348
948
1,012
426
1,135
1,062
1
GRANTMAKING FOUNDATIONS
Total..........................................................
Zero or unreported .........................................
$1 under $100,000.........................................
$100.000 under $1,000,000...........................
$1,000,000 under $10,000,000 ......................
$10,000,000 under $25,000,000 ....................
$25,000,000 under $50,000,000 ....................
$50,000,000 under $100,000,000 ..................
$100,000,000 or more ....................................
36,847
'286
10,409
15,148
8,809
1,221
471
252
251
lzw%gse
*159.5W
471,851
822,578
2,228,559
1.451,868
1,0D4,730
924.910
184,591
.1
Grantmaking-nonoperating foundations
Total ........................................... w...............
Zero or unreported .........................................
$1 under $100,000.........................................
$100,000 under $1,000,000...........................
$1,000,000 under $10,000,000......................
$10,000,000 under $25,000,000 ....................
$25,000,000 under $50,000,000
...............
$50,000,000 under $1 00,000,GDO ...................
$100,000,000 or more....................................
35,139
*286
9,679
14.502
8,572
1.172
452
241
238
11,968,731
'159,533
461,966
780,395
2,196,946
1.444,357
1,004,998
915,100
5,005,436
18ZI86
.1
1,707
7730
646
237
44
'19
11
15
33,040
'72
7,591
14,665
8,596
1,189
463
241
233
183,424
.1
31,952
'72
7.147
14,169
8,416
1,155
442
234
227
181,099
.1
581
6,849
31,694
20,215
17,470
18,206
67,190
561
6,849
31,694
.20,184
17,436
18.189
86,186
2
2
4
8
31
34
17
1,GD4
340,227
Z406
1,188
Z=
I
so
9,885
42,183
31,613
7.511
89,732
9.810
149,493
18
299
361
365
217
275
871
444
507
180
34
11
7
6
18
299
361
365
217
275
791
1
579
.7,147
32,055
20,580
17,687
18,481
88,062
17
1,167
2
2
4
9
31
34
17
1,085
579
7,147
32.065
20,549
17653
18:463
86,977
1,087
Grantmaking-operating foundations
Total ...........................................................
Zero or unreported .........................................
$1. under $100,000.................................
..... **
$100,000 under $1,000,000 ...........................
$1,000,000 under $10,000,000......................
$10,000,000 under $25.000,000 ....................
$25,000,000 under $50,000,000....................
$50,000,000 under $100,000,000 .......... :
$100,000-000 or more....................................
178
Footnotes at end of table.
Private Foundations and Charitable Trusts, 1994
Table I.-All Private Foundations: Number and Selected Financial Date, by Type of Foundation and
Size of Fair Market Value of Total Assets--Continued
(All figures are esUmates based on a sample.-money amounts are In thousands of dolars)
Investments in securities (bookvalue)
Total
Type of foundation,
size of fair market value
of total assets
ALL FOUNDATIONS
Total .. .. ... ......... .. .......... . .......
Zero or unreported ........................................
$1 under $100,000........................................
$100,000 under $1,000,000..........................
$1,000,000 under $10,000,000 .....................
$10,000,000 under $25,0D0,000...................
$25,000,000 under $50,000,000...................
$50,000,000 under $100.000,000.................
$100,000,000 or more ...................................
Total assets (book value)
Investment assets
Total
Government
obligations
(book value)
Number
of returns
Amount
Number
ofreturns
Amount
(25)
Amount
(28)
(27)
(28)
(29)
(30)
(31)
(32)
"im
'7
15.165
17.6W
9.738
1,331
495
269
262
18TA0,923
*28
453,382
6,251,680
25,W2,048
17.207,6M
14,173.004
15,8W. 157
108,370,991
388
174=943
'25
315,723
5,237,279
22,784.642
15,709.556
13,000.66191
14,912,207
103,360,845
28,040
4,014
13,092
8.695
1,246
476
262
256
1141,604A7
140,043
3,568.6DS
17,618.785
12,457,555
10,478,626
12,139,535
85.201,116
13,784
1,045
5,561
5.509
904
353
197
215
29,318,724
24.589
935.244
5,009,430
3,436,711
2,794,629
3,049,127
14,068,995
41,135
13,505
16,428
9,050
1,210
457
246
239
16%M420
398,721
5,799.008
23,571,537
15,615.822
1 3.056,780
14,440.022
96,486,549
AIRIS
26AN
3,763
12,608
8,234
1,146
442
241
235
130,789,279
133,785
3,469,033
16,840,594
11,720,392
9.976,168
11,429,6W
77,219.647
1%075
974
5,387
5,180
826
330
183
195
211~M,11113
9,2DO
15,640
8.956
1.2D8
453
246
238
ISOM 117
287.612
5,OD2.265
21,573,673
14,695,1 SD
12.223,33D
13,9O5.W7
93,195,471
22,327
913,922
4,757,921
3,224,748
2.W8,976
2,849,318
12,249,900
3,M
*7
1,659
1,225
689
121
38
23
23
I8A?0'=
128
54,681
452,671
2,010,511
1,591,810
1.116,243
1,380,135
1 1 A84,443
2.7W
*7
865
1,026
621
119
37
23
22
14A47j=
*25
28,111
235,014
1,220,989
1,014,396
777.335
1,01)(11.601
10.165,374
1.371
*2W
484
461
1DO
34
21
21
10,814,989
-8,259
99,573
778,191
737,163
502,459
709,875
7,981.469
710
'72
174
329
78
23
14
20
2,841,611
-2,261
21.322
251,509
211,962
135,653
199,808
1.819,095
3111,112111
10,373
15.148
8.809
1.221
471
252
251
1179,311111,79111
34Z993
5,433,256
23R54,772
15,824,133
13,544,BM
14,693,900
106,288,121
33=
7,548
14,611
8,690
1,217
467
252
250
169,348,927
244,594
4,M,438
21,348,472
14,772,773
12A54,198
14,072,524
101,565,928
25~M
3,334
11,925
8.022
1,162
464'
246
246
137,176,390
117.476
3,341,886
16592,122
11,822,448
10,158,203
11,591,889
83.552,367
12,818
866
5,301
5,072
847
338
186
207
2%M,574
34,818
9.643
14,502
8,572
1,172
452
241
236
1166,402,M4
312,572
5,194,300
22,581,141
15,140,223
12,937,380
14X7,088
96,170,241
31,752
7,111
14,060
8,488
1,169
448
241
235
15%794,510
230,220
4,641,280
20,885,459
14,353,220
12.144.779
13,602,118
92,937,433
24,717
3,191
11,616
7.885
1.120
438
236
232
129,310,680
1 M476
3.265,126
16,334,029
11.486,SW
9,923.860
11,212,275
76,974.931
112AW
831
5,208
5,002
815
328
179
194
2BA22,578
19,008
890,652
4,634,493
3,178,672
2,655,972
2,803,332
12.240,451
1,707
730
646
237
49
19
11
15
112^=
30,421
238,957
673,631
683,910
607,243
626,813
10.1 17.8W 1
11,203
438
551
203
48
19
11
15
104U,417
14,374
149,158
463.013
419,653
409,417
470,406
8,628,495
672
'143
309
138
42
16
10
14
7,065,709
-
262
'36
'94
70
32
10
7
13
11,917,91111111
Number
of returns
*7
1 OA65
16.665
9,577
1,325
490
269
260
Number
Amount
of returns
Nonopersting foundations
Total.........................................................
Zero or unreported........................................
$1 under $100,000 ........................................
$100,000 under $1,000,000 ..........................
$1,000,000 under $10.000.000.....................
$10,000,000 under $25,000,000 ...................
$25,000,000 under $50,000.000 ...................
$50,000,000 under $100.000,000 .................
$100,000,000 or more...................................
Operating foundations
Total................................................... . ....
Zero or unreported ........................................
$1 under $100,000........................................
$1 00,ODO under $1,000,ODD..........................
$1,000,000 under $10,000,000 .....................
$10,000,000 under $25,ODO,000...................
$25,000,000 under $50,0D0,000...................
$50,000,000 under $100,000,000.................
$100,000,000 or more ...................................
GRANTMAKING FOUNDATIONS
Total .........................................................
Zero or unreported........................................
$1 under $100,000 ........................................
$1 00,ODO under $1,000,000 ..........................
$1,000,000 under $10,000,000.....................
$10,000,000 under $25,000,000 ...................
$25,000,000 under $50,000,000...................
$50,000,000 under $1 00,ODO,000 .................
$100,000,000 or more..................................
20.W4
909,364
4,721,919
3.287,522
2,728,163
2.882,856
13,809.94
Grantmaking-nonoperating foundations
Total.........................................................
Zero or unreported ........................................
$1 under $100,000........................................
$100,000 under $1,000,000..........................
$1,000,000 under $10,000,000 .....................
$10,000,000 under $25,000,000...................
$25,000,000 under $50.000,000 ...................
$50,000,000 under $100,000,000.................
$100,000,000 or more ...................................
Grantmaking-operating foundations
Total..........................................................
Zero or unreported........................................
$1 under $100,000 ........................................
$100.000 under $1,000,000 ..........................
$1,000,000 under $10,000,000 .....................
V0,000,000 under $25,000,000 ...................
$25,000,000 under $50,000,000 ...................
$50,000,000 under $100,000,000.................
$100,000,000 or more .................................. J
Footnotes at end of table.
1
.
1
76,760
258.093
335,495
234,343
379,613
6,577,435
-1.797
'18,712
87,426
881850
72.191
79,524
1,569,495
1
179
I
Private Foundations and Charitable Trusts, 1994
Table 1.-All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets--Continued
JAH figures are esthmates based on a samos--money amounts am In thousands of dollars]
Investments In securities (book value)--Continued
Type of foundation,
size of fair market value
of total assets
Corporate
stock
Number
Corporate
bonds
Amount
of returns
-
Number
of returns
Amount
(35)
(36)
Total assets
(fair market value)
Total
investment assets
(fair market value)
Amount
Number
of returns
Amount
(37)
(38)
(39)
(40)
19,287,872
25.593
583,578
2,983,511
2,048,571
1,893,206
-1 979,4149:774,000
45404
15,236
17,668
9,743
1,3dl
495
___269
262
22ZS42,546
-
38,755
-
445,579
6,883,010
29,732,167
20,336,887
17,282,258
18,632,946
129,229,697
10,136
.-,16,680
9,593
1,325
491
- 269260
208,494,6.76
318,172
5,835,865
26,610,798
18,714,032
15.908,068
17,723,180
123,384,561
201,097,736
392,847
6,399,357
27,358,389185".085
15,934,238
16,964,649
115,504,173
36,006
9,235
15,655
8,972
1,206
454
246
238
290,119
5,580,134
25,215,604 17,549,912
14,945,197
16,419,787
112,035,918
2,749
- --901
1,026
621
119
37
23
22
16AW,004
____
- -_
28,053
255,731
1,395,194
1,164,120
962,871
1,303,392
11,348,643
Number
of returns
(33)
(34)
Total .........................................................
Zero or unreported ........................................
$1 under $100,000........................................
$100,000 under $1,000,000 ..........................
$I,OOD,000 under $10,000,000.....................
$10,000,000 under $25,000,000...................
$25,000,000 under $50,000,000...................
$50,000,000 under $1 00,000,000 ................-..
$100,000,000 or more..................................
23,812
2,998
10,855
7,837
1,170
451
251
251
92,997,671
89,861
2.049,784
9,625,844
6,972,274
5,790,791
-7,110,995
StM,122
11~m
794
4.425
4,569
825
348
----189
206
Nonoperating foundations
Total .........................................................
Zero or unreported ........................................
$1 under $100,000 ........................................
$100,000 under $1,000,000 ..........................
$1,000,000 under $10.000,000.....................
$10,000,000 under $25,000,000...................
$25,000,000 under $50,000,000...................
$50,000,000 under $100,000,000 .................
$100,000,ODO or more..................................
Operating foundations
22,778
2,891
10,473
7,451
1,079
423
231
230
85,944,945
89,244
1,998,562
9,216,532
6.584,247
5.5D4,988
6,729,296
55,822,074
10,759
722
4,276
4,316
756
326
17S
188
18,1671M
22,213
556,548
2,866,142
1,911,396
1,812.203
1,851,046
9,147,673
41,226
-
Total .........................................................
Zero or unreported ........................................
$1 under $100,000 ........................................
$100,000 under $1,000,000 ..........................
$1,000,000 under $10,000,000.....................
$1 O,DOO,O0O under $25,000,000 ...................
$25,000,000 under $50,000,000...................
$50,000,000 under $100.000,000 ..........
$100,000,000 or more...................................
1,035
-7
*107
381
386
91
28
20
21
7,052,720
. - .- ___ - -=*617
51,221
409,312
388,027
285,803
381,699
5,536,047
Be?
--*72
ISO
253
69
22
14
18
1,120,651
3,778
21A",810
- - - - . ____ --1,659
52,733
1,225
483,664
689
2,373,778
121
1,792.802
!
38
1,348,020
23
1,668,298
23
13,725,524
21,673
90,2118,200
10,576'
18,617,618
36,561
21ZO90,SD6
33,119
201,086,096
2,533
9,847
7,290
1,091
432
237
242
75,826
1,877,545
9,017.697
6,634,904.
5,578,304
6,800.780
60=.143
651
4,186
4,255
769.
334
181
196
20,845
654,977
2,852,507
1,920,022
1,851,735
1,908,252
9,509,277
10,409
15,148
8,809
1,221
471
252
251
334,903
5,975,448
26,884,894
18,716,460
16,456,968
17.345,590
126,376,244
7.619
14,611
8,702
1,217
468
252
250
247,065
5,309,756
24,868,473
17,600,104
15,341,951
16,714,102
121,004,644
Total......................................... ...............
Zero or unreported........................................
1 under $100,000 ........................................
100,000 under $1,000,000..........................
1,000,000 under $10,000,000 .....................
10,000,000 under $25,000,ODO ...................
25,000,000 under $50,000,000 ...................
SO,000,000 under $100,000,000................
100,000,000 or more ..................................
21,136
2,462
6,587
7,158
1,056
419
227
228
84,915,843
75,641
1,840,696
8.886,983
6,438.938
5.456,759
6.578,405
55,638,442
10,314
615
4.086
4,185
744
325,
173
186
17,972,259
18,828
533,778
2,812,573
1,869,373
1,811,129
1,830,539
9,096,039
34,853
9.679
14,502
8,572
1,172
452
241
236
197,438,366
307,179
5,714,558
26,141,347
17,972,985
15,757,758
16,568,943
114,975,586
31,836
7,183
14,060
8,499
1,169
449
241
235
189,537,662
233,004
5,143,570
24,358,725
17,129,660
14,845,210
16,095,824
111,731.669
Grantmaking-operating foundations
I
Total.........................................................
ero or unreported........................................
I under $100,000 ........................................
100.000 under $1,000,000..........................
1,000,000 under $10,000,000 .....................
10,000,000 under $25,000,000...................
W5,000,000 under $50,000,000...................
B50,000,000 under $100,000,000.................
100,000,000 or more.. ...............................J
537
*72
261
133
35
13
10
14
5,302,357
201
845,357
1,707
14,652,150
1,283
11,548,434
*186
36,849
130,734
195,966
121,545
222,376
4.594.701
'36
*100
70
25
9
8
13
~'2,017
'21.199
39,933
50,648
40,607
77,713
413,238
730
646
237
49
19
11
15
~27,725
260,889
743,546
743,475
699,210
776,647
11,400.659 1
436
551
203
48
19
11
15
14,061
166,186
509,748
470,444
496,741
618,279
9,272,975
ALL FOUNDATIONS
-3,380
27,030
117,370
137,175
81,003
128,368
626,327
1 3,577
16,443
9,055
1,210
457
246
239
-_
19Z036,672
GRANTMAVJNG FOUNDATIONS
Total.........................................................
Zero or unreported ........................................
$1 under $100,000........................................
$100,000 under $1,000,000..........................
$1,000,000 under $10,000,000.....................
$10,000,000 under $25,000,000 ...................
$25,000,000 under $50,000,000 ...................
$50,000,000 under $100,000,000 .................
$100,000,000 or more ..................................
Grantmaking-nonoperating foundations
180 1
Footnotes at and of table.
I_
1
Private Foundations and Charitable Trusts, 1994
Table 1.-All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets-Continued
[All figures are estimates based on a sampie-money amounts are In thousands of dollars)
Investmonts in securities (fair market value)
Type of foundation,
Government
obligations
Total
size of fair market value
of total assets
Number
Corporate
stock
Amount
knount
Number
of returns
Amount
(45)
(46)
(47)
(48)
29,302,988
21.516
923,375
4,992,854
3,452,322
2,802,476
3,042,409
14,068,037
23,836
2,998
10,855
7,860
1,171
450
252
251
124,840,567
96,470
2,653,573
13,244,212
9,746,941
8,426,549
9,671,647
81,001,176
11,311
-
19,179,268
25,123
575,357
2,982,899
2,032,540
1,883,740
1,996,043
9,683,566
11%M
938
5,387
5,180
827
330
183
195
26,665,518
19,350
902,438
4,737,243
3,240,700
2,665,303
2,846,238
12,254,246
22,802
2,891
10,473
7,474
1,080
422
232
230
116,570,952
95,849
2,582,353
12,708,775
9,236,994
8,0",120
9,068,321
74,834,541
10,719
722
4,236
4,316
756
326
175
188
18,063,698
-
12=,655
-5,937
119,351
907,657
857,773
603,697
928,376
8.599,863
710
*72
174
329
78
23
14
20
2,637,470
1,035
-
8,269,615
-
592
-
-2,165
20,937
255,611
211,622
137,173
196,171
1,813,791
*107
381
386
91
28
20
21
71,220
535,437
509,947
382,430
603,326
6,166,635
150
248
69
22
14
18
1,115,570
-3,151
27,194
116,609
136,205
84,095
128,879
619,437
25~M
3,334
11,910
8,034
1,193
455
246
246
167,910,567
120,454
3,855,169
19,956,2W
14,439,166
12,748,763
14,041,624
102,749,2Dl
12,783
831
5,301
5,072
848
338
186
207
28,331,022
17,779
898,175
4,704,715
3,283,950
2,734,467
2,878,215
13,813,722
21,682
2,533
9,832
7,313
1.092
431
238
242
121,067,500
82,298
2,410,854
12,399,311
9,248,938
8,172,723
9,239,961
79,513,415
10,535
18,512,044
651
4,146
4,255
769
334
181
199
20,378
546,140
2,852,174
1,906,277
1,841.562
1,923,447
9,422,065
24,716
3,191
11,600
7,896
1,121
439
236
232
159,461,205
116,686
3.759,920
19,659,170
14,063,976
12,455,862
13,542,768
95,862,823
12,521
795
5,208
5,OD2
816
328
179
194
26AI 4,952
16,079
879,593
4,616,967
3,197,364
2,661,856
2,798,377
12,244,717
21,145
2,462
9,571
7,181
1,057
418
228
228
116,1180,770
82,090
2,355,571
12,229,339
9,011,668
7,996,540
8,897,412
74,609,150
10,274
615
4,046
4,185
744
325
173
186
17,865,483
18,517
524,756
2,812,864
1,854,944
1,798,466
l.S46,979
9,008,956
672
*1 43
309
138
42
is
10
14
8,449,362
-3,768
96=
297,030
375,189
29ZS91
498,856
6,888,378
262
*36
*94
70
32
10
7
13
1,916,070
537
-
5,086,731
-
261
-
261
133
35
13
10
14
55,283
169,972
237,270
177,183
342,550
4-904_265
*100
70
25
9
8
13
646,561
*1,860
*21,384
39,310
51,333
43,096
76,469
413.108
Number
of returns
Arnourd
(41)
(42)
(43)
(44)
28453
4,014
13,092
8,706
1,247
477
262
256
173,322,823
143,109
4,152,304
21,219,965
15,231,803
13,112,765
14,710,099
104,752,779
13,750
1,009
5,561
5,509
905
353
197
215
26,W2
3,763
12,608
8,245
1,147
443
241
235
161,300,168
137,172
4,032,953
20,312,308
14,374,030
12,509,068
13.781,722
96,152,915
Total ..........................................................
Zero or unreported .........................................
$1 under $100,000 ........................................
$100,000 under $1,000,000 ..........................
$1,000.000 under $10,000,000 .....................
$10,000,000 under $25,000,000...................
$25,000,000 under $50,000,000...................
$50,000,000 under $100,000,000 .................
$100,000,000 or more...................................
1,371
*250
484
461
100
34
21
21
GRANTMAKING FOUNDATIONS
Total ..........................................................
Zero or unreported .........................................
$1 under $100.000........................................
$100,000 under $1,000,000..........................
$1,000,000 under $10,000,000 .....................
$10,000,000 under $25,000,000...................
$25,ODO,000 under $50,000,000...................
$50,000,000 under $100,000,000.................
$1,00,000,000 or more..................................
Number
Corporate
bonds
of returns
of returns
ALL FOUNDATIONS
Total.........................................................
Zero or unreported........................................
$1 under $100,000 ........................................
$100,000 under $1,000,000 ..........................
$1,ODO,000 under $10,000,000.....................
$10,000,000 under $25,000,000 ...................
$25,000,000 under $50,000,000 ...................
$50,000,000 under $100,000,0W .................
$100,000,000 or more ..................................
794
4,385
4,564
825
348
189
206
Nonoperating foundations
Total..........................................................
Zero or unreported ........................................
$1 under $100.000 ........................................
$100,000 under $1,000,000 ..........................
$1,000,000 under $10,000,OOD.....................
$10,000,000 under $25,000,000 ...................
$25,000,000 under $50,ODO,000 ...................
$50,000,000 under $100,000,000 .................
$100,000,000 or more..................................
21,973
548,162
2,866,290
1,896,336
1,799,645
1,867,164
9,064,129
Operating foundations
Grantmaking-nonoperatIng foundations
Total..........................................................
Zero or unreported ........................... ............
$1 under $100,000........................................
$100,000 under $1,000,000..........................
$1,000,000 under $10,000,000 .....................
$10,000,000 under $25,000,000...................
$25,000,000 under $50,000,000...................i
$50,000,000 under $100,000,000.................
$100,000,000 or more...................................
Grentmaking-operating foundations
Total ..........................................................
Zero or unreported .........................................
$1 under $100,000 ........................................
$100,000 under $1,000,000 ..........................
$i.000,000 under $10,000,000 .....................
$10,ODO,000 under $25,000,000...................
$25,000,000 under $50,000,000...................
$50,ODO,000 under $100,000,000 .................
t 00.000,000 or more...................................
Footnotes at and of table.
-1,700
-18,582
87,747
88,586
72.611
79,838
1,569,005
_
181
Private Foundations and Charitable Trusts, 1994
Table 1.-All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets-Continued
[All figures are estimates based on a sample--money amounts are in thousands of dollars)
Type of foundation,
Net worth (bookvalue)
Noncharitable-use
assets
.
Minirnurn investment return
Number
of returns
Arnount
of returns
(51)
(52)
Distributable amount
size of fair market value
of total assets
Number
of returns
Amount
(49)
(50)
Number
(53)
Amount
Nurnber
Amount
of returns
(54)
(55)
(56)
40,724
12,997
16,362
9,017
1,207
463
----241232
8,3611,956
-1,091
20.943
278.292
1.206.959
845.112
720.414
- 757,446
4,538,699
40,724
'215
12.997
16,362
9,017
1,207
453
241
232
8,368,956
-1,091
20,943
278.292
1,206,959
845,112
720,414
757,446
4,538,699
ALL FOUNDATIONS
Total................................................... ....
7
Zero or unreported .......................................
$1 under $100.000 .........................................
$1 00,000 under $1,000,000 ...........................
$1,000,000 under $10,000,000......................
$10,000,000 under $25,000.000 ....................
$25,000,000 under $50,000.000 ....................
$50,000,000 under $100,000.000 ......................_.
$100.000,000 or more ....................................
41t,992
115
15,165
17,627
.9,728
1,331
495
- 269 262
179AW,262
--24,998
402,547
6,022.896
24,667.171
16,719,356
13.698.289
- 15,411,005102,954.016
44AW
1 .215
4.988
17,612
9.733
1,329
492
264---256
183,056=
*21942
448,111125
6.028,471
28,136,641
18.215,204
15,458.764
-16,554,762100,193,923
44,847
1 .215
4,771
17,587
9,733
1,329
492
- 264-256
9,116.867
-1,097
21,925
296,069
1298,429
903.522
768.726
823,4215,003.678
41,232
*107
13,506
16,428
9,040
1,210
457
246
239
162,50,427
--25,027
355,026
5,628,188
22,865,845_
15.237,190
12,663,688
14,149.319
91.671.198
41,218
*215
13,398
18.418
9.050
1.208
454
241
233
170,210,048
'21,942
414,841
5,7312,810
24.631,368.
17,167.490
14,663,948
15,557,707
92,019,942
41,012
'215
13,219
16.392
9.050
1,208
454
241
233
8,474,M
3,760
-7
1.659
1,200
689
121
38
23
23
17,304AW
.28
3,671
12.848,484
3,835
642,006
47,521
394,708
1,801.326
1,482,166
1,034,601
1,261,687
11,282,818
1,588
1,195
684
121
38
23
23
295,681
1.505,273
1,047,714'
794,816
997,054
8,173,082
1,552
1,195
684
121
38
23
23
1,530
14.534
75,264
52,386
39,741
49,853
408,699
36,1111111
'72
10.373
15.148
8,799
1,221
471
2S2
251
1172,399,68111
*-25,025
298,377
5,338,195
22,825,905
15,490,172
13,158,035
14,415,898
100,898,103
36,11IN
'107
10,409
15,148
8,804
1,219
469
248
246
1176,1111115,3413
-1,012
367,393
5,515,108
24,592,480
17,254,401
14.965,887
15,887.405
88,101,662
38,650
*107
10.409
15,148
8,1KA
1,219
469
248
246
8,813,139
*51
18,152
275,290
1,226,529
859,918
744,082
790,053
4,899,065
34,803
8,288,M
9,572
14,487
8,551
1,170
449
237
230
17,907
261,625
1,181.013
827.013
717,939
749,732
4,532.812
34,879
34,943
813991we
34,803
8,288,M
9,679
14,502
8,567
1,170
450
237
231
168,413,938
-1,012
350,219
5,316.917
24.004,639
16,8213,061
14,613,772
15.401,603
91.897,715
34,943
9,643
14,502
8,561
1,172
452
241
236
'160,187,n7
'-25,025
274,876
5,105,804
22,218,690
14,835,761
12,600,215
13.807.301
91.370.118
9,679
14,502
8,567
1,170
450
237
231
17,293
265,380
1,197.137
838.601
726,476
765,763
4.588,868
9.572
14,487
8,551
1,170
449
237
230
17.907
261.625
1.181.013
827,013
717,939
149,732
4,532,812
1,707
12,211,923
1,707
8,271,410
1,767
413,370
730
646
237
49
19
11
15
.23,501
232.392
607,215
654,411
557.821,
608,597
9,527,985
730
646
237
49
19
11
is
17,174
198,191
587,840
426,340
352,115,
485,802
_6RWA 7"
730
646
237
49
19
11
Is
859
9.909
29.392
21 317
17,608
24.290
310,197
Nonopersting foundations
Total ..........................................................
Zero or unreported.........................................
$1 under $100,000.........................................
$100,000 under $1,000,000...........................
$1,000,000 under $10,000,000
$10,000,000 under $25,000,000....................
$25,000,000 under $50,000,000....................
$50,000,000 under $100,000,000 ..................
$100,000,000 or more....................................
20,395
281,535
1,223,165
851,136
728.986
773.568
4.594,979
Operating foundations
Total..........................................................
Zero or unreported ............. ..............
$1 -under $100,000 .........................................
00,000 under $1,000,000 ...........................
$1.000,000 under $10,000.000 ......................
$10.0D0,000 under $25,000,000 ....................
$25,000,000 under $50,000,000 ....................
$50,000,000 under $100,000,000..................
$100.000,000 or more ....................................
GRANTMAKING FOUNDATIONS
Total..........................................................
Zero or unreported .........................................
$1 under $100,000 .........................................
$100,000 under $1.000,000 ...........................
$1,000,000 under $10.000,000......................
$10,000,000 under $25,000,000 ....................
$25,000.000 under $50,000,ODO ....................
$50,000,000 under $100,000,000..................
$100,000,000 or more ....................................
Grentmaking-nonoperating foundations
Total ..........................................................
Zero or unreported............... "..: .....................
$1 under $100.000.........................................
$100,000 under $1.000,000...........................
$1,000,000 under $10,000,000......................
$10.000,000 under $25.000,000....................
$25,000,000 under $50,000,000....................
$50,000,000 under $100,000,000 ..................
$100,000,000 or more ....................................
Grantmaking-operating foundations
Total ..........................................................
Zero or unreported.........................................
$1 under $100,000......................... ; ...............
$100.000 under ~1=0,006 ...........................
$1,DOO.000 under $10,000,000 ......................
$10,000,000 under $25.000,000....................
$25,000,000 under $50,000,000....................
$50,000,000 under $100,000,000 ..................
$100,000,000 or more.....................................
182
Footnotes at end of table.
Private Foundations and Charitable Trusts, 1994
Table 1.--All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets-Continued
JAJI figures are estimales based on a sample--money amounts are ki thousands of dollars)
Type of foundation,
size of fair market value
of total assets
ALL FOUNDATIONS
Total .........................................................................
Zero or unreported ........................................................
$1 under $100.000 ........................................................
$100,000 under $1,000,000 .........................................
$1,000.000 under $10,000.000 .....................................
$ 10,000,000 under $25,000,000...................................
$25.000,000 under $50,000,000...................................
$50,000.000 under $100,000,000 .................................
$100.000,000 or more...................................................
Nonoperating foundations
Total.........................................................................
Zero or unreported .......................................................
$1 under $100.000 .......................................................
$100,000 under $1,000.000 .........................................
$1,000.000 under $10,000,000 ....................................
$10,000.000 under $25.000,000..................................
$25,000,000 under $50,000,000..................................
$50.000,000 under $100,000,000 ................................
$100,000,000 or more..................................................
Operating foundations
Total.........................................................................
Zero or unreported ........................................................
$1 under $100,000 .......................................................
$100,000 under $1,000,000 .........................................
$1,000,000 under $10,000,000 .....................................
$10,000,000 under $25.000.000 ..................................
$25,000,000 under $50.000,000..................................
$50,000,000 under $100,000.000 ................................
$100,000,000 or more..................................................
GRANTMAKING FOUNDATIONS
Total.........................................................................
Zero or unreported .......................................................
$1 under $100,000 .......................................................
$100,000 under $1,000.000 .........................................
$1.000,000 under $10,000,000 ....................................
$10,000,000 under $25,000,000 ...................................
$25.000,000 under $50,000,000 ...................................
$50.000,000 under $100,000,000 .................................
$100.000,000 or more ...................................................
Grantmaking-nonoperating foundations
Total.........................................................................
Zero or unreported ........................................................
$1 under $100.000.......................................................
$100,000 under $1,000,000 .........................................
$1,000.000 under $10,000.000....................................
$10,000,000 under $25,000,000 ..................................
$25,000.000 under $50,000,000 ..................................
$50,000,000 under $100,000,000 ................................
$100.000,000 or more ..................................................
Grantmaking-opersting foundations
Total .........................................................................
Zero or unreported........................................ ...............
$1 under $100,000 ........................................................
$100,000 under $1,000,000..........................................
$1,000,000 under $10,000,000 .....................................
$10,000,000 under $25,000,000 ...................................
$25.000,000 under $50,000.000 ...................................
$50,000,000 under $100,000,000................................
$100,000,000 or more .................................................. 4
Oualifying distributions
Undistributed Income for 1994
Excess distributions carryover to 1995
Number
of returns
Amount
Number
of returns
Amount
Number
of returns
Amount
(57)
(58)
(59)
(60)
(61)
(62)
41,570
*358
12,633
16.806
9,441
1.317
493
264
258
14,746,753
1 59.643
529,394
1.082,982
2.693.377
1.738,832
321680
I : 120938
:
6.099.907
11.728
2,228,018
3,034
4,534
3,307
441
7
118
08
118
'2.097
51.690
285,902
189,232
200990
250976
1,247.130
29,404
472
10,178
11.768
5,708
763
266
134
115
17,091,859
660988
1,668:632
2.410,608
4.796.285
2,468,413
1,548,249
1,298,386
2.240,298
38,100
12,859,270
11.728
2,228,018
11,259
15,626
8,763
1,199
455
241
235
506.629
894,176
2,337,563
1,569,100
1,088,542
1.016,923
5,286,707
3,034
4,534
3,307
441
187
108
118
2.097
51,690
285.902
189,232
200,990
250.976
1.247.130
29,404
472
10,178
11,768
5.708
763
266
134
115
17,091,859
660,988
1,668,632
2.410.608
4,796,285
2,468,413
1.548.249
1,298.386
2.240.298
3,470
1,887,483
'12
22,766
188,807
4
355
169 1"32
233,138
104,015
813,200
13,937,968
"159,623
482.033
899,840
2,485,758
1.606,068
1.262,582
1,054,862
5.987,201
8,636
2,199,259
26,376
1,288
3,503
3.014
421
186
106
lie
1.140
44.455
273,131
185,641
199.759
248,003
1.247.130
8,391
10,898
5,546
747
263
132
113
16:,317. 797:
04, 5
1,550,448
2.240,908
4,587,987
2.438,892
1.543,234
1,285,772
2,235,978
12,703,367
'159,623
470,591
824.204
2,315,694
1.558,761
a
1 : 01.
' ': 296
''00
5,21r8,397
8,636
2,199.259
9,679
14,502
8.567
1.172
451
239
233
1,288
3,503
3,014
421
1,140
44,455
273,131
185,641
759
248003
199 :
1.247.130
26,376
'286
8,391
10,898
5,546
747
263
132
113
16,387,978
'504759
1.550,448
2,240,908
4,587.987
2,438,892
1,543,234
1,285,772
2,235.978
1,707
1,234,600
730
646
237
49
19
11
15
11,442
75.635
170,064
47,308
176,782
44,565
708,803
1,373
1.181
678
Ila
38
23
23
36.83
10,409
15,148
8.804
1.221
470
250
248
35,128
1
to
IS:
Ila
N/A - not applicable.
Estimate should be used with caution because of the small number of sample returns on which 11 Is based.
Less than $500.
The data shown In columns 18 and 19 are based on the amount of contributions. gifts, and grants that foundations actually disbursed for charitable purposes for 1994 using
the cash receipts and disbursements method of accounting. These amounts differ somewhat from those reported as contributions, gifts, and grants paid shown in the Income
statement (Table 3) because foundations may use either the cash receipts and disbursements or the accrual method of accounting.
NOTE: Detail may not add to totals because of rounding.
183
Private Foundations and Charitable Trusts, 1994
Table 2.-All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets
[All figures are estimates based on a sample-money amounts are in thousands of ddknl
Selected sources of revenue
,Type of trust,
- size of-fair- market value
Nunrber
of returns
of total assets
Total revenue
Number
Contributions. gifts,
and grants received
Amount
of return
Number
Dividends and interest
from secunties
Amount
of returns
Number
Amount
of returns
Net gain (or loss)
from sales of assets
Number
Amount
of returns
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total ............... .....................................
Zero or unreported.......................................
$1 under $100.000.......................................
$1 00,OOD under $500,000............................
$500,000 under $1,000,000 ........................
$1,000,000 under $10.000,000...................
$10,000,000 or more
Nonoperating trusts
Z909
'52
852
1,055
363
538
49
2,909
*52
852
1,055
363
538
49
423,011
'63
6,400
341=1
25,5=
180,364
178,399
399
230
69
-34
59
6
106~=
3233
12:210
-5,031
73,721
12,035
2AM
121,547
'54
671
11:366
1
11,090
56,1319
41,047
Z106
W
180,227
..I
1,251
8,010
7,157
34,257
1 og,554
Total...................... ........... .. .................
Zero or unreported........................................
$1 under $100,000........................................
$100,000 under $500.000.............................
$500,000 under $1,000,000........................ ;.
$1.000.000 under $10,000,000.....................
-$-I0,000,000 or more ..........................................
Operating trusts
2,881
zM
399,
230
69
*34
59
_6
2,637
'37
692
990
359
514
45-
120,32B
.54
Z095
845
1,047
359
531
'48-
420ABI
*63
6,396
34.083
25,361
177,120
177,058-
106
845
1,047
359
531
_4V`
1,671
11,339
11,083
56,164
-40,017-
467
765
325
469
47
Total.....................................................
Zero or unreported......................................
$1 under $100.000.......................................
$100,000 under S500,000............................
$500,000 under $1,000,000.........................
41,000,000 under.S10,000,000....................
$1 O,ODO,000 or more ....................................
'28
-
a
-
I.=
*11
-
12117
'64
-5
so118
ALL CHARITABLE TRUSTS
-4,929
*5
*179
11111
3,244
1.341
3=
12,210
-5,031
73,721
12,035
692
994
363
521
46
467
769
329
471
48
159,960
..l
1,251
7,946
7,163
34.176
109,435
-
-
-
-
*16
-4
-4
7
1
309
11"
69
*34
-55
6
98,035
-1,946
12,210
-5,031
66,813
12,035
Z511 1
*37
590
982
355
504
43
114,783
'.5A
1.417
11,204
11,008
54,974
36,126
Z039
'22
438
757
321
457
45
158,111
..1
1,247
7,828
7,179
33,084
108,774
*144
69
'34
55
6
98.035
-1,946
12,210
-5,031
66,813
12,035
Z505
*37
590
978
355
503
42
113,681
.'U
2,033
-22
438
752
321':
456
157,832
.'l
-
-
*6
-
-1,102
"27
45
1,030
*6
-
'2"
*64
*27
.8
155
1,030
(IRANTMAKING CHARIITABLE TRUSTS
Total .....................................................
Zero or unreported.......................................
$1 under $100,000.......................................
$100,000 under $500.0W............................
$500,000 under $1,000,000.........................
$1,000,000 under $10,000,000 ....................
$10,000,000 or more ....................................
Z689
Z689
403,917
.59
692
1,034
356
517
46
692
1.034
355
517
46.
4,789
33,656
25=
167,581
172,570
Z678
zwm
402,2N
692
1.026
355
516
45
692
1,026
355
516
45
4.789
33.477
25.262
167,439
171,230
*10
*10
-
Gruntmaking-nonopersting trusts
Total .....................................................
Zero or unreported.......................................
$1 under $100,000 ........................................
$100,000 under $500.0130............................
$5W,000 under $1.000.ODO.........................
$1,000.000 under $10.000,000 ....................
$10,000.000 or rncre ....................................
1,417
11,177
11.008
54,929
35,097
1,247
7,764
7.179
32,987
108,666
Grantmaking-opersting trusts
Total ....................................................
Zero or unreported.......................................
$1 under $100,000.......................................
$100.000 under $500.000............................
$500,OOD under $1.000,000.........................
$1,000,000 under $10,000,000 .................. :.
$10,ODO,000 or more ....................................
Footnotes at and of table.
184
'179
142
1,341
-97
lie
Private Foundations and Charitable Trusts, 1994
Table 2.-All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Maftt Value of Total Assets-Continued
[All figures are estimates based an a sample-money amounts are In thousands of dollars]
Exoess of revenue
Type of trust,
Not investment income
for exempt
overexpenses
size of fair market value
of total assets
Disbursements
(less loss)
.
Total expenses
Number
of returns
Amount
(10)
(11)
Total
zero or unne
$1
................................
under $100,000 ............................................
$100000und $500,000.................................
$500:000 und:rr $1,000,000..............................
$1,000.000 under $10,000,0130 .........................
$10,000,000 or more .........................................
Nonopernling Made
Z908
'52
852
1,055
383
537
49
Total ................................. ............... ... ..
Zero or unreported............................................
$1 under $100,000 ............................................
$100,000 under $500.000.................................
$500,000 under $I,ODO,000..............................
$1.ODO,000 under $10.000.ODO.........................
$10,000,000 or more.........................................
operating trusts
zew
'52
845
1,047
359
530
48
Number
purposes
Amount
Number
of returns
Number
of returns
Amount
(12)
(13)
(14)
(16)
(17)
206,025
-1,500
5,778
16.634
16,032
88.372
79.710
2,907
*52
852
1,055
363
sw
49
218,985
*-1.437
622
17,M
9,490
93,992
98,689
2,827
274,900
'40
2,240
18,551
18,040
94.875
141,154
2,867
838
1.047
355
535
49
1TY'990
-1,400
4,571
14.114
12,859
71,987
73,060
200.184
*1.500
5,775
16,511
15,887
81,898
78.613
2,M
'52
845
1,047
359
529
48
21%897
--1,437
620
17,572
9,474
95.223
98,446
Z799
*44
780
1,043
355
530
48
27Z379
2,845
174,232
2,235
18.397
17,919
93.697
140.092
830
1,038
355
529
48
4,569
14,024
12,859
69.140
72.240
-5,841
1
'A
-7
*4112
-2
'57
*16
-1,230
243
*28
-7
.8
-2,521
*23
-3.758
.5
-7
.8
'89
*4
7
1
121
1.178
1.063
6
1
2.847
819
M&413
*-1,440
255
17,252
9,652
85,971
93,724
2,662
*37
678
1,030
355
517
46
265.329
'36
1,940
18,239
17,919
91,324
135.871
2,689
174,365
'1.400
4,023
14,100
12,859
69,136
72,847
2,6M
'37
678
1,022
355
516
45
263,978
2,678
1,940
18,085
17,919
91,190
134.808
692
1,026
355
516
45
173,412
-1.400
4,023
14,011
12,859
69.092
72.028
*1,351
*10
*953
of returns
Amount
ALL CHARIITABLE TRUSTS
Total.... .......... ..........................................
Zero or unreported ............................................
$1 under $100.000 ............................................
$100,000 under $500,000 ................................
$500,000 Linder $I,ODO,O()O ..............................*
$1,01)0,000 under $10.000,ODO.........................
$10,000.000 or more.........................................
*7
*8
*4
7
1
787
1,051
359
537
49
4.474
1,097
7
1
2,687
692
1,034
355
517
46
196
*1.499
4,534
16,404
15.610
81,610
78,846
zM
*44
692
1,028
355
516
45
I970M
-1,499
4,534
18,282
15,610
81,554
77.749
2,M
692
1,028
355
514
45
205.027
-.1.440
255
17.195
9,652
85.885
93,481
*10
-
I.M
110
-
*3811
-
*10
*8
1
1
*122
so
1.097
*8
1
1
*57
-
-8
1
1
GRANTMAICING CHARITABLE TRUSTS
Total................................. ..................
Zero or unreported ............................................
$1 under $100,000 ............................................
$100,000 under $500,000 .................................
$500,000 under $I,ODO,000..............................
$1,000,000 under $10,000,ODO .........................
$10.000,000 or more.........................................
2,81119
692
1,034
355
515
46
692
1,034
355
517
46
Grairdmaking-rionoperetfing trusts
Total .......................................... .........
Zero or unreported .............................................
$1 under $100,000 ............................................
$10D,000 under $500,000.................................
$500,ODO under $I.ODO.000..............................
$1,000,000 under $10.000.ODO .........................
$10,000.000 or more.........................................
Graritmaking-operating truaft
Total .............. ..........................................
Zero or unreported ............................................
$1 under $100,000 ............................................
$100,000 under $500,000.................................
$500,000 under $1,000,000..............................
$I,ODO,ODO under $10,000,ODO .........................
$10,000,000 or more ;j~
86
243
.8
1
134
1,063
1
1
44
819
Footnotes at end of table.
185
Private Foundations and Charitable Trusts, 1994
Table 2.-All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets-Continued
(All figures are estimates based an a sampW-money amounts are in lhousarlds of dot"
Contributions,
Excise tax on .
Type of trust,
gifts, and
not investment
sizeof fair-market value
- grants paid L
-income---
Of total assets
Number
Amount
of returns
(18)
(19)
Total
Total assets (book value)
investment assets
-Abook yalue)
Number.
Amount
Number
Amount
Number
of returns
Amount
(20)
(21)
(22)
(23)
(24)
(25)
4,656
. .1
2JW
852
1,055
363
-- 53849
2,800,882
34,168
24Z312
207,015
-1,222,0031,095,385
Z735
7"
1,047
359
-- 536
49
2,580,536
27,723
198,249
181,972
-1,119.941
1,052,652
2,830
845
1.047
359
531
48
4757,079
34,035
239,666
203,745
1,192,692
1,086,940
2,707
737
1,038
355
529
48
2,551,094
-
of returns
of returns
ALL CHARITABLE TRUSTS
Total............................ ......... ......... ...
Zero or unreported ......................................
$1 under $100,000 .....................................
$1 00,000 under $5DO,000 ...........................
$SOO,000 under $1,000,000 ........................
---$1.000.000 under $1 O.OOD,000....................
$10,000,000 or more-'
...
Nonopersting
- busts
2,6011
*44
692
1,034
355
-517
46
ISSA99
366
*1
3,857
'
13,089
11,774
66.369--.
69.454
2.739
*37
737
1,030
355
Total...........................................
Zero or unreported......................................
$1 under $100,000......................................
$100,000 under $500,000 ...........................
$500,000 under $1,0D0,000 ........................
$1,000,000 under $10.000,000...................
$1 O,ODO,000 or more ............... I ...................
Operating trusts
2,678
'44
692
1,026
355
-516.45
IGS
-1.366
3,857
13.007
11,77466,31768,946
2,719
*37
737
1,022
351
.525-48
Total .. ................................................
Zero or unreported......................................
$1 under $100,000 .....................................
$100,000 under $5DO,000...........................
$500,000 under $1,000,000........................
$1,000,000 under $10,000,000 ...................-.
$10,000,000 or more ...................................
110
-8
*631
'82
-
'20
-
2,594
'37
635
1,014
351
512
46
4,475.1
692
1,034
3S5
517
46
165,899
-1,366
3,857
13M
11,774
6SX9
69.454
2,678
'44
692
1,028
355
SIG
45
-116!4268
-1.366
3,857
13,007
11,774
66.317
WKS
2,583
'37
635
1,005
351
511
45
4,448
.1
*10
-
'031
'82
42
508
*10
-
W
5327
49
1
4i
332
299
71,6112
2,372
4,615
.1
41
329
296
-115982,351
1
'43.=
*133
*2,646
-3,269
-29,311--8,444
*41,
-
1
27,590
195,743
179,329
_1.102,316
1.046,117
-29,441
-
--7
-8
-4
7
1
GRANTMAKING CHARITABLE TRUSTS
Total..................................................
Zero or unreported......................................
$1 under $100,000 ......................................
$100,000 under $5130,000...........................
$500,000 under $1,000.000........................
$1,000,000 under $10,000,000 .... :*,*"*" **
$10,000,000 or more...................................
Grantmaking-nonopersting busts
Total.-................................................
Zero or unreported......................................
$1 under $100,000 ......................................
$100,000 under $500,000...........................
$500,000 under $1,000,000 ........................
$1,000AW under $10,000,000...................
$10,000,000 or more...................................
2,689
35
328
296
1,551
2.287
35
322
296
1,548
2.245.
2,565
627
1.026
351
515
46
2,417,287
-
Z609,142
28.052
234,620
201,164
1,155,113
b90,195
2,554
2,407,748
627
1.018
351
514
45
22,201
193,183
176,975
1.065,242
950,147
'11,589
*2.646
499
8,444
10
-
9,539
-2,505
2,644
692
1,034
355
517
46
2,620,732
2,634.
692
355
516
45
28,052
-237,265
201,164
1,156,612
998,639
22,201
195,688
176,975
1,065,741
956,682
Grantmaking-operating busts
Total.................................................
Zero or unreported......................................
$1 under SIOD.000 ....................... ;..............
$100.000 under $500,000 ...........................
$500,000 under $1,000,ODO ........................
$1,000,000 under $10.000.000 ...................
$10,000,000 or mors............................
Footnotes at end of table.
186
*3
3
21
*10
-
499
6,535
Private Foundations and Charitable Trusts, 1994
Table 2.--All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets--Continued
(All figures are estimates based on a sarnple-money amounts are In thousands of dollars]
Investmenis In securities (book value)
Type of trust,
Total
Government
obligations
size of fair market value
of total assets
Number
Amount
of returns
Nurn!)er
Corporate
stock
Corporate
bonds
Amount
Nurriber
of returns
Amount
Number
of returns
Amount
of returns
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
Total
Zero or unreported............................................
$1 under $100,000............................................
$100,000 under $500,000.................................
S500,000 under $1,000,000..............................
$1,000,000 under $10,000,000 .........................
$10,ODO,000 or more.........................................
Nonoperating trust*
2,210
575
778
331
480
46
2,004333
956
lei
261
169
317
29
432,125
1,970
444
707
327
448
44
1,IA503
12,074
81,364
84,188
523,896
412,980
1,079
458,M5
20,145
151,105
147,180
909.087
777.818
146
445
176
280
32
3,100
47,696
29.153
170,178
208,578
Total...........................................................
Zero or unreported .............................................
$1 under $100,000 .............................................
$100,000 under $500.000 ..................................
$500,000 under $1,000,000 ..............................
$1,000,000 under $10,000,000.........................
$10,000,000 or more .........................................
Operating trusts
2,194
575
774
327
473
45
1 19"486
20,145
150.367
144,682
892,"l
775,850
941
181
256
165
310
29
418,040
-
1,954
1,110,226
1,071
455,213
4,970
21,970
33,735
201,113
166,258
444
703
323
441
43
12,074
80,701
83,612
522,011
411,828
146
445
172
278
31
3,100
47,696
27,335
169,318
207,764
Total ............................................. ..............
Zero or unreported............................................
$1 under $100,000 ............................................
$100,000 under $500,000.................................
$500,000 under $1,000,000..............................
$1,00D,000 under $10,000,000 .........................
$10,000,000 or more .........................................
*16
-4
-4
7
1
-M,848
*15
*4
*4
7
-14,079
*16
-4
*4
7
1
-4,277
*7
-3,492
-
*664
*576
1,886
1,152
-4
2
1
*1.817
860
814
GRANTMAKING CHARITABLE TRUSTS
Total...........................................................
Zero or unreported ............................................
$1 under $100.000............................................
$100,000 under $500.000 .................................
$500,000 under $1,000,000 ..............................
$1,000,000 under $10,000,000 .........................
$10,000,000 or more.........................................
2,070
472
770
323
461
43
1,811114.274
16,067
149.748
143.027
8W.248
682,187
884
130
256
161
309
28
398,238
4.717
21,920
33.438
200,909
137,253
1,844
1,043,932
357
699
319
429
41
8,458
80,820
82,786
500.006
371,882
1,030
124
436
168
271
31
412,104
2,892
47,008
26,803
162,330
173,071
2,063
1,851,201
1,042,021
1,028
411,263
16,087
149,010
143,027
862,877
880,221
397,916
4,717
21,846
33,438
200,662
137,253
1,838
472
765
323
460
42
879
130
252
161
308
28
367
695
319
428
40
8,458
80,156
82,786
499,911
370,710
124
436
lee
270
30
2,892
47,008
26,803
162,304
172,257
*6
-
-3,073
*738
369
11966
*5
-
*321
'75
247
-
*6
-
-1,911
-2
-
ALL CHARITABLE TRUSTS
-'738
-2,497
16,646
1,968
4,970
22,045
33,839
215.013
156,258
-*75
*1 04
13,900
Grantmaking-nonoperatlrig trusts
Total ............................ ...............................
Zero or unreported .............................................
$1 under $100,000 .............................................
$100,000 under $500,000..................................
$500,000 under $1.000,000 ..............................
$1,000,000 under $10,000,000.........................
$10,000,000 or more ..........................................
Grarrimaking-operating trusts
Total ............................ ...............................
Zero or unreported............................................
$1 under $100,000 ............................................
$100,000 under $500,000.................................
$500,000 under $1,000,000..............................
$1,000,000 under $10,000,000.........................
$10,000,000 or more .........................................
*664
-96
1,152
26
814
Footnotes at and of table.
187
Private Foundations and Charitable Trusts, 1994
Table 2.-All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market-Value of Total Assets-Continued
[All figures are estimates based on a sarnple-money amounts are in thousands of dollars]
Total assets
(fair market value)
Type of trust,
investment assets
Government
obligations
Total
(fair market value)
-size of fair market value
of total assets
Investments in securities (fair market v lue)
Total
Number
of returns
Amount
(35)
(36)
(37)
2,857
852
.1,055
363
538
49
3,376,516
35,934
274,832
259.581
1,473,910
1,332,259
Z735
744
1,047
359
636
49
2,830
845
1.047
359
3,315,172
-
1,707
-
35,801
272,244
256,275
1,433,405
1,317,447
737
1,038
355
529
48
Nurnber
of returns
Amount
(34)
..........
Total..-**,
unr.
Zero or
.......................................
$1 under $100,000...........................................
$100,000 under $500,000 ................................
$500,000 under $11,000,01DO .............................
$1,000,000.under$10,000.000........................
$10,000,000 or more........................................
Nonoperating trusts
Total..........................................................
Zero or unreported ............................................
$1 under $100,000...........................................
$100,000 under $500,000 ................................
$500,000 under $1,000,000 .............................
$1,000,000 under $10,000,000..............
$10,000,000 or more........................................
Operating trusts
Total.. .........................................................
Zero or unreported ............................................
$1 under $100,000...........................................
$100,000 under $500,000 ................................
$500,000 under $1,000,000 .............................
11,000,000 under $10,000,000........................
$10,000,000 or more........................................
Number
Amount
Nuffber
of returns
Amount
(38)
(39)
(40)
(41)
3,114,200
28,457
225,662
226,527
1,358,706
1,274,849
2,210
575
778
331
480
46
2,473,346
21,020
175,551
186,940
1,114,738
975,096
956
181
261
169
317
29
43AS48
3,070,914
28,324
223,220
223,848
1,333,576
1,261,946-
2,194
575
774
327
473
45
2,450,392
21,020
174,813
-.184,407
11,097,00
972,552-
941
-
424,994
-
181
256
165
310
-29
5,013
21,824
33,055
208,348
156,754-
*43,286
-
.16
*22,954
-
*15
-
*133
-2,442
-2,679
_25,130
12,902
-4
-4
7
1
2,920,220
23,640
2,070
472
770.
323
461
43
2,299,387
17.263
174,047
182,825
1,064,698
860,554
130
256
161
309
28
4,697
21,774
32,787
208,163
137,716
2,295,131
17,263
173,308
182,82S
1,063.724
858,010
879
130
252
161
308
28
404,809
4,697
21.700
32,787
207,909
137,716
-4,256
*5
-
*329
-
of returns
ALL CHARITABLE TRUSTS
48
-61,345
*133
-2,589
-3,306
-40.506-14,812
1
-2,534
17,138
.2,544
5,013
21,899
33,160
222,022
156,754
-4
-4
GRANTMAVJNG CHARITABLE TRUSTS
Total.................................. .......................
Zero or unreported ...........................................
$1 under $100,000 ...........................................
$100,000 under $500,000 ................................
$500,000 under $1,000,000 .............................
$1,000,000 under $10,000,000........................
$10,000,000 or more........................................
Z644
692
1,034
355
517
46
3,161,228
30,524
268,921
253,793
1,391,388
1,216,602
2,5W
-
2,634
692
1,028
3S5
516
45
3,142,726
30,524
266,332
253,793
1,390,287
1,201,790
2,554
627
1,018
351
514
45
2,903,775
2,063
-
23,640
220,513.
221,593
1,290,964
1,147,064
472
765
323
460
42
*10
-
'18.502
-2,589
1,102
14,812
*10
-
.16,445
*6
-
627
1,026
351
515
46
221,593
1,292,066
1,159,967
40.%138
Grantmakin"onoperating trusts
Total...................... ...................................
Zero or unreported ...........................................
..................................
$1 under $100,000
$100,000 under $500,000 ................................
$500,000 under $1,000,000.............................
$1,000,000 under $10,000,000 ........................
$10,000.000 or more ........................................
Grantmaking-operating trusts
Total... ............................... .......................
Zero or unreported ............................................
$1 under $100.000 ...........................................
$100,000 under $500,000................................
$500,000 under $1,000,000.............................
$1,000,000 under $10,000,000 ........................
$10,000,000 or more ........................................
Footnotes at end of table.
188
-2,442
1,102
12,902
-974
2,544
254
-
Private Foundations and Charitable Trusts, 1994
Table 2.-All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets-Continued
(All figures are estimates based on a sample-money amounts are In thousands of dollars]
Investments in securities (fair market value)-Continued
Type of trust.
Corporate
stock
size of fair market value
of total assets
Number
Net worth (book value)
Corporate
bonds
Amount
of returns
Number
of returns
Amount
Number
of returns
Amount
Noncharilable-use assets
Number
Amount
of returns
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
1,970-
I'M'm
-
1,090
-
454,732
-
2,&W
-
2,788,288
-
444
707
327
448
44
12,846
104,359
124,178
723,126
615,257
146
445
176
281
32
3,161
49,2D4
29,602
169,590
203,085
845
1,055
363
538
49
33,980
242,002
206,629
1,218,613
1,087,064
2,909
.52
852
1,055
363
538
49
3,157,046
-1,415
35,476
267,457
249,318
1,371.840
1,231,538
1,954
444
703
323
441
43
1,M,937
12,846
103,695
123,486
720,603
613,408
1,072
146
445
172
279
31
431,461
3,161
49,294
27,865
168,750
202.390
2,822
838
1,047
359
531
48
2,744,903
33,847
239,356
203,568
1,189,303
1,078,829
2,881
*52
845
1,047
359
531
48
3,113,690
-1,415
35,346
265,021
246,375
1,346,726
1,218,806
*16
*4
-4
7
1
*1101m
*7
-
-3,271
-
*28
-
-43,356
-
*4
2
1
-1,736
840
695
*28
'7
*8
-4
7
1
-43,385
-
*664
*693
2,623
1,849
*133
*2,646
*3.062
29,310
8,235
-4
7
1
1,8"
357
699
319
429
41
1,485,447
9,597
103,678
122,661
694,879
554,632
1,031
124
436
Ise
272
31
408,802
2,970
48,594
27,377
161,656
168.205
2,637
685
1,034
355
517
46
2,609,782
-
2,689
28,002
237,091
201,091
1,152,222
991,376
692
1,034
355
517
46
I'm
357
695
319
428
40
1,482,239
9,597
103,014
12Z661
694.184
SSZ783
1,029
124
436
168
271
30
4A083
2,970
48,594
27,377
161,631
167,511
2,627
685
1,028
355
516
45
2,598,403
28,OD2
234,445
201,091
1,151,723
983,141
2,678
*6
*4
1
1
*31=
*664
696
1,849
2
-
720
-
'11,380
-
*10
-
1
1
69:
2
*10
-8
1
-2,646
-
*8
-
8,235
499
1
ALL CHARITABLE TRUSTS
Total.............................. ..........................
Zero or unreported...........................................
$1 under $100,000...........................................
$100,000 under $500,000 ................................
$50D,000 under $1,000,000 .............................
$1,000,000 under $10,000,000........................
$10,000,000 or more........................................
Nonopersting trusts
Total..................... ............................. .....
Zero or unreported ............................................
$1 under $100,000 ...........................................
$100,000 under $500,000................................
$500,000 under $1,000,000 .............................
$1,000,000 under $10,000,000........................
$10,ODO,000 or more ........................................
Operating trusts
Total .......................................................
Zero or unreported ...........................................
$1 under $100,000...........................................
$100,000 under $500,000................................
$500,000 under $1,000,000.............................
$1,000,000 under $10,000.000........................
$10,000.000 or more ........................................
-7
-2,436
25,115
12,732
GRANTMAKING CHARITABLE TRUSTS
Total.............................. .........................
Zero or unreported...........................................
$1 under $100,000...........................................
$100,000 under $5W,000 ................................
$500.000 under $1,000,000 .............................
$I,ODO,000 under $10,000,000........................
$10,000,000 or more........................................
2,977,300
-1,372
30.026
261,867
243,882
1,313,221
1,128,932
Grantmaking-nonoperatfrig trusts
Total.............................. .........................
Zero or unreported ...........................................
$1 under $100,000 ...........................................
$100,000 under $500,000................................
$500,000 under $1,000,000.............................
$1,000,000 under $10,000,000 ........................
$10,000,000 or more ........................................
692
1,026
35S
516
45
2,961,114
-1,372
30,026
259,431
243,882
1,312,203
1,114,200
Graffirnaking-operating trusts
Total................................................. ......
Zero or unreported ...........................................
1 under $100,000...........................................
100.000 under $500,000 ................................
$500,000 under $1,000,000 .............................
1,ODO,000 under $10,000,000........................
10,000,000 or more........................................
-16,186
-2,436
1,018
12,732
Footnotes at end of table.
189
Private Foundations and Charitable Trusts, 1994
Table 2.-All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market.Value of Total Assets--Continued
(All figures are estimates based an a sampla-money amounts are In thousands of dol"
tAnirrum
Type of trust,
---size-of fair market value
of total assets
Investmard
Number
(50)
Zero or unreported...........................................
$1 under $100,000 ...........................................
$100,000 under $500,000................................
$500,000 under $1,000,0DO ............................
$I,ODO,000 under $10,000,000........................
$10,000,000 or more ........................................
Operating trusts
Total.......................................................
Zero or unreported.............................
$1 under $100,000 ............................. ..............
$100,000 under $5W,000 ................................
$500,000 under $1,000,000.............................
$1,000,000 under $10,000,000............ ..
$10,000,000 or more........................................
GRANTMAIGNO CHARITABLE TRUSTS
Total.......... ............................................
or unreported
Zero
$1
under $100,000........................
$100,000 under $SW,00
$500,000 under $1,000,(.
$1.000,000 under $10,0(
$1 0,000,ODO or more
Undistributed
Excess distributions
income
carryover
I for 1994
to 1 99S
Qualifying distributions
-returnAmount
Numiber
of returns
Amount
Number
of returns
Amount
'Number
of returns
Amount
Number
of returns
Amount
(51)
(52)
(53)
(54)
(SS)
(58)
(S7)
(58)
(59)
of returns
ALL CHARITABLE TRUSTS
Total... ....................................... .............
Zero or unreported............................................
$1 under $100,000...........................................
$100,000 under $SW,000 .................................
$500,000 under $1,000,000 .............................
$1 ODO,OW under $1 O.OW,000 ..................
$1 ;'000,000 or more .................................
Nonoperating trusts
Distributable amount
2,909
*52
852
1,055
.363
-M 49
167.050
2,878
*71
*52
1,774
845
13,287
1,047
12,466
359
67.876 - -.~531
45
.61 577
14510
*70
1,738
13.WS
1 1,923
65,498
53,WS
2,887
'44
838
1,047
355
-535,49
181,524
'1.400
4,571
15,953
12,859
73,677~,
73,084
1,102
*7
300
476
95
2W
21
40,199
'2
334
3,728
1.479
18,208
16,453
1,760
*44
us
S71
245
328
27
194,573
'I.SS2
27,496
13,139
14,074
,53,443
$4,889
2AM
*52
845
1,047.
359
531
48
154M
*71
1.787
13,166
12,319
66,620
80,940
145j"
*70
1,739
13,03511,923
65,498
53.Me
2,M
*44
830
1,038
355
529
4
177,786
*1,400
4.569
15,803
12,859
70.830
72.245-
1,102
*7
300
476
95
203
21
40,199
*2
334
3,726
1,479
18,206
6,453
1,780
194,573
-1,552
27;498
13,139
14,074
53,443
84.869
*26
12,166
!6
*122
'147
I'M
637
*23.
-
-3,758
-2
*89
2.847
819
2,689
2AM
*52
845
1,047
359
-531
45
6--1
546
571'245
328
--27
2,677
'44
692
1,026
355
518
143,512
'68
1'~W
12,765
II'M
.64,155
53,245
2,689
'44
692
1,034
355
517
46
177,M
-1,400
4,02315,939:
12,859
70,676
72,852'
1,009
241
463
91
194
20
39,123
1,650
692
1,034
355
117
48.
148,396
'69
1,501
13.008
12,194
85.278
58,347
249
3,602
1,354
17,506
16,411
451
563
245
322
25
185,223
-1,552
18,848
12,956
14,074
53,252 84,542
2,678
'44
892
1,028- ,
355
SIG
45
147,587
*69
i 1,501
12,886
12,194
65,227
55,710
2,677
'44
'M
1,026
355
516
44
M512
Ise
1.480
12,M~
11,798
64.155
53,245
2,878
*44
692
1,028
355
.518
45
17%M
-1,400
4.023
15,8.50
12,859
70,632
72,032
1,009
241
463
91
194
20
39,123
249
3,602
1,354
17,506..
16,411
I'm
*44,
.451
563
245_
322
25
185.223
-1,552
18.848.
12,958.
14,074,
53,252
84,542
Total............ ................... ......................
-10
-M
*10
Zero or unreported..........................
$1 under $100,000........................
$100,000 under $500.000 ................................
*8
22
$SM,000 under $1,000,000 ...........................
$I,ODO,000 under $10,ODO,000........................
1
51
1
$10 000,000 or more .........................................
637
1
-1
Estimate stiould be used Wth cautlon bemuse of the wall number of sarrple returns on vAlch it Is based.
*953
Orwrtmaking-nonoperating busts
Total.......................................................
Zero or unreported .................... ......................
$1 under $100,000 ...................................
$100,000
.
under $=,000........................7$500 000 under $1,000,000.............................
$I,ODO,000 under $10,000,000 ........................
$10,000,ODO or more ........................................
Grantmaking-operating trusts
89
44
819
The data shovm In oolumna 18 and 19 we based on the amount of contributions, gifts, and grants that trusts actually disbursed for chartfable purposes for 1 994 using
the cash receipts and disbursements method of accountIng. These amounts differ somewhat from those reported as contributions, gifts, and grants paid shoVM in the Income
statement (Table 4) beca, so trusts may use either the cash receipts and disbursements or the a0crual method of accounting.
NOTE: Detail may not add to totals because of rou'riding.
190
Private Foundations and Charitable Trusts, 1994
Table 3.-All Private Foundations: Income Statements and Balance Sheets, by Size of Fair Market Value
of Total Assets
[AJf figures are estirretes based on a sarrple--rrk)ney amounts are In thousands of dollars]
Size of fair market value of total
Total
item
Contributions, gifts, and grants received
Assets
$1
Zero or
under
$100,000
under
unreported
$100.001)
ts
$1,000.000
$10,000,000
under
$25,000,000
under
$1,0D0.000
under
$10,000,000
$25,000,000
$50,000,ODO
$100,000,000
$5D.000.ODO
under
$100,000,000
more
(7)
(8)
(9)
or
(1)
(2)
(3)
(4)
(5)
(6)
45,841
ON
Is=
17,858
9,743
1,331
495
269
262
2UU,=
151,nD
SM152
IAN,956
5AM1936
3AW,263
2AW,555
2,399,455
13,349,957
11,846AM
*150,916
475~M
I W,759
3,494,759
1,954,946
1,050,026
898,179
2,467,735
Interest on savings and
temporary cash investrrents. ......................
996.047
*46
6,873
58,117
199,929
99,648
79,406
95,003
457,025
Dividends and Interest from securities...........
Gross rents and royalties...............................
6,957.273
*341
16,433
206,000
950,944
662,827
562,705
606,905
3,951,119
'715
17,547
69,512
30,946
30,674
67,944
139,784
Net gain (or loss) from sales of assets. ..........
8,704,686
-*_56
503
15LM
673,925
591,072
519,096
621,542
6,147,307
357.122
Gross profit (less loss)
from business activities.............................
147.118
7,9M
25,168
54,664
21,468
29,531
5,705
85OA79
*33
-
-2,582
Other income ..................................................
5,5V
59,250
242,698
114,160
167,180
80,351
181,283
Total expenses .......................................
16,4511JI1111111
160AN
565.M
1,165,2W
3,00111975
1 ~W,91)9
I AW,633
IM,873
6,921,845
Contributions, gifts, and grants paid' ..............
lZ659,881
159,878
472A59
8215M
2=.346
15M.01 3
1,088,968
944,502
5,440.762
Compensation of officers ................................
347,657
9,172
32,347
76,048
45,965
36,708
30,809
116,574
Other salaries and wiges...............................
789,481
'33
-
21,553
96,675
178,510
85,310
67,999
54,306
285,129
Pension plans and employee benefit& ...........
216,402
-
-2,712
IZL778
28,772
17,983
13,483
17,146
124,028
Legal fees .......................................................
75,903
*173
2.141
10,276
18,813
10,316
7,274
6,879
20,031
Accountingfees..............................................
76,574
*116
4,997
14,326
26,048
9,893
6,333
5,616
9,276
Other professional fees..................................
534,928
*125
-
4,834
19,819
61,889
",713
48,165
279,665
1,083
6,821
75,917
36,3D4
11,444
10,997
4,677
5,879
2,214
14,802
47,482
26,450
30,629
20,169
70,057
Interest............................................................
77,185
Taxes ..............................................................
211,813
Depreciation and depletion ............................
208,5.%
*11
-
1.631
9.375
40,655
20,168
23,495
14,578
96,634
Occupancy.....................................................
201,730
-
4,964
24,662
38,013
19,922
17.199
13,890
83,081
Travel, conferences, and meeting& ...............
115,160
4,218
16,750
11,867
7"
9,072
8,307
57,090
Printing and publications................................
60,789
12)
*7
1 px
7,157
5,068
3,060
2,884
3,549
37,530
Other expenses ..............................................
877,851
'92
31,599
78,408
195,834
111,651
98,879
65,280
296,109
Excess of wernie (less loss)
13,407AM
-91155
.57,113
689,708
2AW,251
1,567,354
971,922
1,161,581
6,428,112
Excess of revenue ..........................................
15,695,=
*31
74,492
887,328
3,141,7"
1,951,563
1,207,745
1,356,687
7,075,655
Loss................................................................
-2,287,5&
-9,186
-131,605
-197,620
-488,482
W,2130
-235,823
-195,105
-647,543
222MZM
-
441UM
SM010
29,732,167
20,33SM7
17,282,=
118,632~M
129,229,697
Total assets (fair market
Cash, total ......................................................
16,165,642
229.238
1,480,318
3.434,896
1,658,140
1931,981
1,260,745
6,870,324
Non-interest bearing account& ..................
2,575,111
80,299
370,259
597,076
215,254
193,437
89,563
1,029,222
Savings and temporary cash
Investments ............................................
13,590,531
148,939
1,110,059
2,837,820
1,442,885
1,038,544
1,171.182
5,841,102
Accounts receivable, net ................................
537,744
-1,192
30.516
79,944
60.2D4
78,577
32,777
254,444
Pledges receivable, net.................................
85,021
'11,738
21,809
30,497
3,495
16,731
751
Grants receivable ...........................................
187,S89
--
-7,949
'31,22B
39,043
77Z2
29,937
2,180
Receivables due from disqualified persons.
64,487
-2,167
'10,522
*23.W
614
26.989
54
457
Other notes and loans receivable...................
1,136,387
-3,457
119,713
213,792
140,821
116,671
69,863
472,069
Inventories......................................................
34.6D8
-2,058
-9,380
6,495
5,194
1,592
873
9,016
Prepaid ekMsas and deferred charges
399A63
*138
3,265
9.688
8,908
7,769
8,937
361,160
Investments, total (non-cash) .........................
194AO4,M
189,233
4,725,SDS
23,772,978
17,271,147
14,889,524
16,551,998
117,543,459
Securities, total ...........................................
173=823
143,109
4,152,3D4
21,219~9&i
15,231,803
13,112.765
14,710,099
104,752,779
Government obligations.........................
29.302,988
21,515
923.375
4.992,854
3,452,322
2,802,476
3,042,409
14,068,037
Corporate stock. .....................................
124.840,5117
19,1792M
96,470
2,6W,573
13,244,212
9,746,941
8,426,549
9,671,647
81,001,176
25,123
575,357
2=.899
2.032,540
1,883,740
1,996,043
9,683,566
3,782,321
-2,771
101,130
574,770
444,352
376,408
263,096
1,999,795
Mortgage loans...........................................
883,485
-1,416
45~255
241,036
W.480
89,735
87,949
277,614
Other investment& ......................................
16,935,516
21,W8
427,116
1,737,2D7
1,454,512
1 RM,61 7
1,490,855
10,513,272
4,816,015
17.471
299,224
1,185,283
580.030
585,067
277,570
1,871,390
4,210,943
20,627
184,578
952,389
542,199
283,241
383,462
1,8",447
Corporate bonds. ....................................
Land, buildings, and equipment (loss
accumulated depreciation) .....................
Charitable-purpose land,
buIldings, and equipment
(loss accumulated depredation).................
Other assets...................................................
Footnotes at end of table.
191
Private Foundations and Charitable Trusts, 1994
Table 3.-All Private Foundations: Income Statements and Balance Sheets, by Size of Fair Market Value
of Total Assets-Continued
[All figures are estimates based on a sanple--money amounts are in thousands of dollars]
Size of fair market value of total assets
Total
Item
(1)
$1
$1.000,000
$10.000,ODO
Assets
$100,000
zero or
under
under
under
under
-unreported -$100,000- -$1.000.000- 410.000,0130- -$25.000,ODO
(2)
(4)
(5)
(6)
(7)
(8)
(9)
10,01680
478:960
2MB2.M
3,433,144
117A7~=
1,644,847
114~1173AIX
1,230,237
15,8DO,157
1.258,381
108,370,991
6,877,698
193,428
88,382
1,042,140
1,036,809
5,835,558
254,"4
.751
2,180
457
479,523
8,191
357,849
97,525,287
85.201,116
14,068,995
61,358,122
9,774,000
252,936
95,827
1,136,467
1,169,998
3Z777
16,731
29,937
54
71,06087.3~
9,108
13.7422M
IZ139=
3,049,127
7,110,995
1,979,414
158,329
87,949
1,356,396
484,083
519.381
488g"
425,952
242,567
270,739
368,288__
1,704,263
_ 1~t§qt~48
474,714
389,152
13,WBM
13,181 ~M
15,411,005
14,403,696
5,416,975
102,954,016
2Z776ASS
116,7119,414W
1 5~611 1 ~1)09
307AW
4,430,658
15'
8,074,231
2,802,970
11,188,686
3,198,440
6.034,298
1,955,947
9,774,M
2,577,892
5,249,072
1,947,933
11,183,624
3=61 0
5,999,018
1,955,997
Non-Interestbearingaccounts....................
Savings and temporary cash
investments .......................; .....................
2,581,125
-4
80,919
368,757
599-166
208,129
13,572,103
*25
-
149,013
-1,910
*500
168,710
140,043
24,589
89.861
2.5,593
11,11 10,2134
30,744
-11,738
-7,949
'10,522
119MS-9,382
3,287
4,127,075
3_50,606
935244
2,049,784
583,578*
2=,779
74,763
21,8D9
*31,228
*23.685
-218,645 6,470
9M
19,96D.863.
17,618,785
5,009,430
9,$M,844
'2,983,511
1,436,718
59,967
36,885
39,094
614
136,8525,108
8,963
14,Z72JM
12,457,555
3,436.711
6,972,274
2,048,571
78,045
3,495
77,352
26,989
115,088 1,592
7,00
1 1,%3,857
10,478.626
2,794,629
5,790,791
1,893,206
*311
-1,416
24,940
89,833
45,155
423,482
440,178
228,650
1,673,250
333.521
144,572
1,337,190
16,223
31,284:--
279,079
_173,1107-
1,007,968
-793,584-
228,784
914,877
402,547
476JM
6=M
SAW,736
24,657,171
.
24,303
166
An
117=
24,726
901,027
3'100'492
1,676,764
523,701
-1.192
-2,167
13"M
-4027
1179A50,21112
*-24~M
Total assets, beginnirV-of-year (book value)
171,967,933
63,737
Investments In securities,
beginnIng-of-year (book value)..-..-,
Government obligations.................................
Corporate stock .......................... ;...................
Corporate bonds.............................................
27:::.,0911l
73902,316
18:933,087
761'905044
25,850
or
-more-
(3)
197JM923
16,1532M
7
$100,000.000
4W=
229,932
Total assets (book value)............
Cash, total..................................... ................
Accounts receivable, net................................
531,932
Pledges receivable, net..................................
91.410
187.740
Grants receivable............................ : ...............
Fteoeivables due from disqualified persons
64,488
Other notes and loans receivable ......................
-1,143,467Inventories......................................................
33,525
Prepaid expenses and deferred charges
397,423
Investments, total (non-cash) ...................
161,758,840
Securities, total ........................................... 141,604,267
Government obligations.........................
29.318,724
Corporate stock .....................................
9Z997,671
Corporate bonds.....................................
19,287,872 1
Land, buildings, and equipment (less
accurnulated depreciation)...: .................
2,529,827
Mortgage loans ..........................................
877593
Other investments ......................................
16,747,152
Charitable-purpose land,
buildings, and equipment
(less accumulated depreciation) .................
4,188,307
--- - -1 -- - -3,288,559
Other assets...................................................
Total IlablIftles (book
7,=,641
*n
*28
$25.000,000
$50,000,000
nder under
$50,000,000
u
_$100,000,000
1,254,719
274,025
10,795,426
99,M,817
69,689,423
13,241,108
46,726,503
9,721,812
Estimate should be used Ywith caution because of the small number of sample returns an wbich it Is based.
The data in this row are based on the amount of contributions, gifts, and grants paid as reported on the ircorns staterrard portion of the reium. These amounts differ
sorreWiat fromthe contributions, gifts,'and grants paid In columns 18 and 19 of Table 1. Mch are calculated using the cash receipts and disbursements method of accounting.
2 Less than $500.
NOTE: Detail may not add to totals because of rounding.
192'
Private Foundations and Charitable Trusts, 1994
Table 4.-All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Income Statements and
Balance Sheets, by Size of Fair Market Value of Total Assets
(All figures are estimates based on a sarnple-money amounts are In thousands of dollars]
Size of fair market value of total assets
Item
Total
(1)
unreported
$1
under
$100,000
$100.000
under
$500,000
$500,000
under
$1.000,000
$1,000,000
under
$10,000.000
$10,000,000
or
more
(2)
(3)
(4)
(5)
(6)
(7)
Assets zero
or
Number of returns............................ ..............
2,909
*52
852
1 low
363
530
49
Total revenue ................... .. ............ .................
Contributions, glU and grants received ............
Interest on savings and temporary cash
investments. ...................................................
425,011
106,229
*63
-
6,400
3,233
34,263
12,210
25,522
-5,031
180,364
73,721
178,399
12.035
16,186
121,547
6,825
160,227
*10
'54
194
1,671
*6
1,251
1.315
11,366
*M
8,010
679
11,090
-im
7,157
6,298
56,319
3,649
34,257
7,690
41,047
1,981
109,554
46
506
-.3
1.235
76
6,045
-6,092
16,634
12,396
2,637
-
16,032
11.879
2.253
*3
-
232
303
237
12
481
*27
*2
17
299
78
188
192
12)
408
*106
*466
7
438
86,372
66,314
7,644
1.122
4
1,025
690
2,298
29
2,223
1,074
551
110
13
3,274
79,710
69,264
3,888
365
43
552
268
1,955
9
1,149
160
281
180
1
1,595
Dividends and Interest from securities. ..............
Gross rents and royalties. ..................................
Net gain (or loss) from sales of assets...............
Gross profit (loss loss) from business
activities. ........................................................
Other Income......................................................
-. 11
*73
13.923
Total
Contributions, gifts, and grants paid' ..................
Compensation of officers ....................................
Other salaries and wages. ..................................
Pension plans and employee benefits ...............
Legal fees...........................................................
Accounting fees ..................................................
Other professional fees.......................................
Interest................................................................
Taxes ..................................................................
Depredation and depletion .................................
Occupancy..........................................................
Travel, conferences, and meetings ....................
Printing and publications ....................................
Other expenses ..................................................
206,025
186,142
16,787
1,542
*73
2,146
1,704
4,764
40
4,368
1,417
1,114
772
84
6,074
*115W
-1.366
*16
-
V)
*5
5,778
3,922
349
51
*28
186
236
*65
19
102
*50
*269
*13
46
462
Excess of revenue (ins loss)
ovw expense& ........ ...... ...............................
Excess of revenue ..............................................
Loss....................................................................
218,985
251,8"
-32,899
-1,437
"a
'~-1.440
622
2,608
.1,986
17,629
20,121
.2,492
9,490
10,805
-1.315
93,992
104,606
-10,613
98,689
113,742
.15,053
35,934
5,308
3,029
2,279
*3
*4
-
274,832
21,974
2,663
19,311
*224
-
259J%11
12,519
2,913
9,607
1,332,259
83,409
8.238
75,170
2,823
-
-
1,473,910
115.610
15,767
99,843
193
-
-4,494
26,178
21,020
5,013
12,846
3,161
2D6,35I
175,551
21,899
104,359
49,294
*26
*11
216,921
186,940
33,160
124,178
29,602
75
17,362
128
31
1,258,863
1,114.738
222,022
723,126
169,590
26.593
87
1,199,678
975,096
156,754
615,257
203,085
-
3~=114116
238,819
32,610
208.210
3,451
*74
*19
*16
*3
-
Tatal assets (fair market value)............... .........
Cash, total ..........................................................
Non-interest bearing awounts. ......................
Savings and temporary cash investments
Accounts receivable, net....................................
Pledges receivable, net......................................
Grants receivable...............................................
Receivables due from disqualified persons
Other notes and loans receivable.......................
Inventories .........................................................
Prepaid expenses and deferred charges. ...........
Investments, total (non-cash) .............................
Securities, total ...............................................
Government obligations..............................
Corporate stock .........................................
Corporate bonds. ........................................
Land, buildings, and equipment (loss
accumulated depredation) ..........................
Mortgage loans...............................................
Other Investments. .........................................
Charitable-purpose land,
buildings, and equipment
-*105
48,450
128
131
'2,907,M
2.473,346
438.848
1.579,766
454,732
64,621
19,112
350,911
*7
5,151
'957
*6"
29,198
-2,565
*818
26,597
51.047
16,181
76,896
10,051
1,462
213,070
(less accumulated depredation) ....................
Other assets ......................................................
62,323
125.119
*183
4.2511
-1,348
40,439
-9,799
20,097
22,920
58,729
18,072
1,596
-.1
Footnotes at end of table.
193
Private Foundations and Charitable Trusts, 1994,
Table 4.-All'Section 4947(a)(1) Charitable trusts Treated as. Foundations: 166ome Statements and
Balance Sheets, by Size of Fair Market Value of Total Asieis~-CbMlnu
[All fillures are estimates based on a'sanve-money arnounts are In thousands of dollml
Size of fair market value, of total aswits
fternTotal
-Assets zeroor
unreported
(1)
(2)
-$1-- -$100.000- -SM.000under
under
under $100.000
$500,000
$11.000,000
(3)
(5)
-$1.000.000-- -111110.000,000
under
or
$10,000,000
more
(6)
(7)
207,015
1 Azt~=
I095'W5
242,11~
Total assets (book value)................. ....
2,800,1111110
115.997
83.668
5,308
22,097
'12,563
Cash, total .............................................. ...........
239,633
16.1.64
3,029
2.545
2,9156
Non-interest bearing soDounts. ......................
32,932
. 8,238
'75,430
2,279
19,552.
9,807
99.8m
Wngs and temporary cash Investments
*M
193
2,823
3,392
*3
*166
Accounts receivable, net. ..................................
Pledges receivable, not .....................................
Grants receivable ..........
...................
*4
75
Receivables due from disqualified persons........
*105
-4,494
17,612
26,593
48,700
other notes and loans receivable .......................
Inventories..........................................................
31
90
133
Prepaid expenses and deferred chirges............
1,020,108
977=
25.4"
178,696
172,365
2,373,835
Investments, total (non-cash) ..............................
777,816
151,105
i 47.1 80
909,087
2,005=
20.145
Securities, total...............................................
.22,045
~ 33.839
215,013
156256
432,126
4,970'Government obligations .............................
-84,188
-523,898 412,980-12,074
81,364. ..........
-1,114,503-Corporate stock
170,178
208,578
3.100
47,696
29,153
*
-'****-**'-*".458.705
Corporate bonds ........................................
Land, buildings. and equipment (loss
*163
*819
30,072
7.220
38,273
accumulated depredation) ..........................
*818
16,48&
1.438
19,396
*8
*6"
Mortgage loans ..............................................
23.548
84,481
190.748
5,291
26,784
310.833
Other Investments ..........................................
Charifiable-purpose land.
buildings, and equipment
-1,399
-3,851
14,781
3,941
24,158
*186
(less accumulated depredation).....................
17,991
63-408
1,047
3.224
35,458
110,925
Other assets.......................................................
8,321
*189
310
2~=
12,594
Total Habliftles (book valus)..............................
206,620
1,218,613'
1,087,064
33
242,002
2.78SX8
Not worth (book value) ........................................
223,692
198AM
1,116,304
950,661
2X4jM
-1,592
33,04
Total assets begilrinling-of-vear (book value)_
Investments In securities,
136,143
137,824
Ili
668,321
11,776,975
*8111111
20,160
begInning-of-Vear (book value).......................
222W
28,892
200,370
136.799
393,931
*40
6,570
Government obligations.....................................
~82.269
458,46b
356,562'
*841
11,896
.72.936:
Corporate stock .................................................
985.964
.26,663
154~81 0
171,959
2,700
40,949,.
Corporate bonds. ................................................
397,081
Estimate should be used with caution because of the small number of sample returns on which it is based.
The data in this row are based on the amount of contributions, gifts, and grants paid as reported on the Income statement portion of the return. These amounts differ somewhat
from the 6ontributions, gifts, and grants paid In columns IS and 19 of Table 2, which are calculated using the cash receipts and disbursements mallhod of acoounfing.
Less than $sob.
NOTE: Detall may not add to totals because of rounding.
194
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