# P rivate Foundations and Charitable Trusts, 1994 > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3A2d94921d9418c92e ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text 0 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 [Text truncated at 120,000 characters. The full text is on the page linked above.] --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A2d94921d9418c92e. Public record. Not legal advice.