Nonprofit Charitable Organizations, 1985

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By Cecelia Hilgert and Susan J. Mahler*

Nonprofit charitable organizations, those exempt

under Internal Revenue Code section 501 (c)(3), that

filed returns for 1985 reported revenues of $268.4

billion, of which nearly two-thirds ($167.9 billion) was

derived from the organizations' program activities.

Contributions, gifts, and grants represented another

21 percent of total revenues ($55.8 billion [See Figure A]). Total expenses were $244.2 billion, of which

$206.6 billion was for the program6 conducted. Data

were obtained from the Form 990, Return of Organization Exempt from Income Tax [1 ). A total of

106,449 organizations, of. the. 310,000 recognized

by the Internal Revenue Service (IRS), were required

to file returns [2].

Figure A.-Selected Data for Nonprofit Charitable

Organizations, Reporting Years 1982, 1983, and 1985

[All figures are estimates-money amounts are in billions of dollars]

1982

1983

(1)

(2)

(3)

Number of returns ..................................

Total assets ................................................

Total revenue ..............................................

75,738

$279.6

196.3

89,052

$331.2

224.0

106.449

$423.5

268.4

Contributions, gifts and grants... .............

Dues and assessments ..........................

Program service revenue ........................

Total expenses ...........................................

Program service expenses .....................

Fundraising services ...............................

Management and general expenses

41.3

2.5

124.4

181.3

151.7

1.7

27.4

46.4

3.1

147.5

207.5

173.6

1.8

31:8

55.8

3.8

167.9

244.2

206.6

2.2

34.6

Item

1985

Organizations that are tax-exempt under the Internal Revenue Code section 501 (c)(3) include those

with purposes that are religious, charitable, educational, health-related, or scientific, or are for the

purpose of testing for public safety. Their activities

are restricted only in that they must be substantially

related to the exempt purpose of the organization,

and they must serve the public (as opposed to

private) interest. Examples of the types of organizations that meet this criteria are universities and

schools, hospitals, youthbirganization's, United Way

campaigns, community performing-prts associa-

tions, and environmental support groups. There is

the stipulation that net earnings cannot flow to a

private shareholder or individual, and there are

restrictions on activities to influence legislation. lh

addition, these organizations cannot participate in

any political campaign on behalf of any candidate for

political office.

The Internal Revenue Code classified tax-exempt,

nonprofit organizations into 25 groups, certain of

which could receive tax-deductible donations.

Those exempt under Code section 501 (c)(3) receive

the largest part of tax-deductible donations, and they

are the largest providers of philanthropic goods and

services. Data in this article refer only to those

section 501 (c)(3) organizations that are not private

foundations [3]. Churches, including also a convention of churches or an association of churches, were

not required to file Form 990 and are not included in

these data. Asset holdings for nonprofit charitable

organizations totaled $423.5 billion for 1985. When

using inflation-adjusted figures, assets increased by

20 percent over the 1983 level, the last year for which

data are available [4]. Most ofthe assets (84 percent)

were controlled by organizations with holdings of

$10,000,000 or more, representing only 5 percent of

the organizations filing returns (See Figure B).

These same organizations also received threequarters of the total revenue ($206.8 billion). Figures

C and D present the top 10 501 (c)(3) organizations

in terms of revenues and assets, respectively, for

1985.

Nearly one-half of the returns filed were by organizations with assets of less than $100,000; this

asset-size class had 46,056 returns, an increase of

64 percent from 1983. By comparison, the 5,266

returns of organizations with assets $10,000,000 or

more were 10 percent higher than for 1983. California and New York were the leading states in terms of

the number of returns filed, with 12,214 and 11,436,

respectively. (Table 2 presents complete data by

state.)

*Foreign Special Projects Section. Prepared under the direction of Michael Alexander, Chief.

Nonprofit Organiziations, 1985

Figure B.---Nonprofit Charitable Organizations OV~~Lsset Size, Reporting Year 1985

[Money amounts are in millions of dollars)

Awet size

Number of returns

Percent.

Tow

Percent

Total .... .................................... _.....................................................

106,449

100.6

$423.544

100.0

46,056

29,088

9,450

16.589

3,77T

1,489

43.3

27.3

8.9

15.6

3.6

1.4

1.480

6.075

6704

53:191

.85.813

2?0,281

,0.4

1.4

1-6

:12.6

20.3

63.8

$100,000 1.2 ..................

Under

........................................................

$100,000 under $500,000 . ..............................................................

$500,000 under $1.000,000 .............................................................

$1,000,000 under $10,000,000 ........................................................

$10,000,000 under $50,000,000 ...............

.............. ...

$50,000,000 or more .........................................

Estimates should be used with caution because of the small number of sample returns on which' they are based.'

Includes also returns with zero assets or assets not reported.

NOTE: Detail may not add to total due to rounding.

Figure C T op0766

e Se'tion:501

Qrganiz6floris Rankedby Total

Reivenue'~19'85,

[Money amounts are'.,'ih millions-of dollars]

i i~

Name

Total

'Revenue.

1 College Retirement Equities..,,

Fund

.$7,983-

i Teachers Insurance and Annuity

i-;~ Association of America.

6,034,

Teachers Insurance and Annuity

Association of America

i~ Kaiser Foundation Health Plan

3,495

Harvard College

Neif York City Health and

Hospitals Corporation

21016

Harvard College .

1,706

Kaiser Foundation Hospitals

1,6214 -'i

Stanford University,

1,098 i ~

i California Institute of Technology

1,085

il Yale University

Stanford University,

Columbia University Princ eton' University

University of Pennsylvania.

-American National Red Cross

1985 FINANCIAL CHARACTERISTICS,

Revenue

The programs operated. by.-nonpr6fit..charitable

organizations in support of-their exempt, purposes

generated $167.9 billion for. 11985.7his source ~of

revenue-2.'program: service revenue'.'--included tuition and.-Je6s -at. educational institutionisr.: hospital

patient care charges, .(whethdr.,paid by -patients or

thrpugh.-third-party epirhbursements),,.admission fees

collected by museums

h 7 o( community performing'aft'e'vents,

YMCA/YWCA

activity fed s, '~ancl piay.

rn, ents,,received'

Jor'

insurance

and - retkerridnt

c over age by sele' ptpd,.pe nsibri and anhuit f Unds.

Pr6ciraryi,s&Vice,revenue represented 63 pdidiifftbf

ioiaff,reven'up, Slightly less' than t h e ~- 66

percen

~ t

reportedjor 1983.

As -shown in, Figure E, the - smaller org'aniz aitions

relied on program service revenue,, i..er.,,fees',.l6ss

Nonprofit Organizations, 1985

Figure E

Components of Revenue, by Asset Size, 1985

Percentage

110

100

Under

$100,000

under

$1,000,000

under

$10,000,000

under

$50,000,000

or more

Other

0 Dues and Assessments

Program Service Revenue

Contributions

'Estimates should be used with caution because od the small number of returns on which they are based.

2 Includes also returns with zero assets or assts not reported.

than the larger organizations did. This source accounted for one-third of total revenue of the organizations with assets of less than $1,000,000, as

compared to one-half of the revenue of the organizations with holdings of between $1,000,000 and

$10,000,000, and over two-thirds for organizations

with holdings $10,000,000 or more.

Contributions comprised the same proportion, 21

percent, of total revenue as for 1983. This was the

most frequently reported type of support, shown on

four-fifths of the returns.This type of support was

most important to the smaller organizations, accounting for more than one-half of the total revenue

of organizations with assets of less than $1,000,000,

but decreasing to just 18 percent of the revenue of

organizations with assets between $10,000,000 and

$50,000,000, and 13 percent of the revenue for organizations with assets $50,000,000 or more.

Figure F shows that "direct" contributions were

evenly divided between $25.3 billion in Government

grants and $24.8 billion in direct public contributions.

(indirect public support totalled $5.7 billion.)

Goverrinent grants represented a greater proportion

of the total revenue of the smaller organizations. For

organizations with assets of less than $1,000,000,

these grants were 35 percent of total revenue and 62

percent of total contributions received. For organizations with assets of $10,000,000 or more, however,

Government grants represented just 5 percent of

total revenue. (This low percentage was because of

the predominant effect of the program service

revenue received by these organizations.)

Direct public support was 44 percent of the total

contributions. Generally, the organizations with

larger asset holdings benefited more from this type

of support. Organizations with asset holdings of

Nonprofit Organ izatflon&, - 1985

Figure F.-Contributions Received b~ Nonpro fit. Charita.ble OrganizMions,,by Asset Size, Reporting.Year 1985

[Money amounts aura in millions of dollam]

sset size

Total .... ......................................................... ........ ........................

Under $100,000 3.4..:............ ............................................................

$100,000 under $500,000 3 .............................................................

$500.000 under $1,000,000 .............................................................

$ 1.000,OW under $10:000,000 ..............................................

$10,000,000 under $50,000,000 ........................ ................................

M0,000,000 or more .....................................

.............................

Total

contributions

$55771

3:392

5,638

6,080

11,678

110,348

B.633

Contributions

ived throug~

ndirecl support

Contributions

received hrough

Goverrunent

tl grants

(2)

(3)

(4)

$24,750

1,524

1,492

1,518

5,471

6,061

8,686

$5,699

$25,321

1,677

3,518

4,237

4,743

2,933

8,213

628

325

1,465

1,355

1,734

' Includes contributions, gifts, grants and beq6eits receivild directly from the: public.

~2 Includes contributions received indirectly from the public through solicitationcampaigns conducted by fundraising agencies.

3 Estimates should be used with caution be~ause of the small number of sample returns on which they are based.

4 Includes also returns with zero assets or as.sets,not reported.

NOTE: Detail may not add to total because of rounding.,

between $10,000,000 -And, $50'000'000 -: ed ported

.direct public support equallihg,59, perceht'bf total

'contributions, while those organizaii6iis,With holdings greater than $50,000,00.0 had Ahis type of support amounting to. 47.,percent ofto'Ial contributions.

In contrast, the organizations

, with assets less than

$1,000,000 reported direct- public support'comprising 30 percent of their contribu.tio'hs total.

Indirect public * iupiport.~ the revenue -received

through! solicitation, campaigns. '.conducted by

federated fundraising agenciesi ~was I 10-pe_

rcent7of

total contributions. The pp~cq~ta_ge' of total cbntributions ithat this support comprised did hot vary subsw6tiplly between different'tize organizations. *

Expenses

.''Expenses of nonprofit charitable.,orgahizations

including

, such classifications as salariesI and wages:

pdrisio n plan c6ntributions,oth6remplo yee'benefits,.

interest, an&rent,suoplies.and travel,Jotaled.$244.2

billion f6r'1 9.85'. The expenses' that were attributable'

to the specific program activities for which the organization was created and'"which were the basis of

the'tax exemption -represented 85 percent,of the

total.,, This was one percentage * point greater than

program service expenses had represented of total

expenses in 1983'. Salarie's"'and-'w'ag'es 'we're $78.2'

billion, one-quarter of total program expenses.

I .,management and general -expenses, which'pe rtained to'the overall Oriection of the organization

-rather than to specific programs, were $34.6 billion,

representing 14 percent of total expenses. Fundra.ising expenses and payments to affiliates together

comprised only 1 percent of total expenses. Payments.to affiliates we re payments to organizations

closely related - to" thei rep6hing',.a6ency, "-Such as

support and dues payments bylocal agencies to,

their State and national. agencies.

0rganizations with assets of $10,000,000 or more

~accounted for three-fourths of all expenses, even

though organizations' with , assets ' of less, Ahart.

$500,000filed.71 pprcent ofthe returns with expqne.s

reported. Table 3~presents detailed data on expe-hes.

Assets'and Liabilities

Land, buildings, and equ ipment represented',the

major asset, holdings of nonprofit

charitabld.-,or$1,413 billion, accounting for one-4hird

of, total assets..'..Tov. organizations with ass6t.s''of

$10,000,000dr,more'Jand buildings, and equipment

-represented-on'e'-'tlii_rd_.o

total-hoIdings'.-For--.

organizations with_~ aisse` ts . of -,.between. $1,0001.000

and $10,000,000, th'ey-.adcou'rft6cl for 43 percent.

However, for organizaiti6 ns Witft;,a-ssets $50,000,006or more,. investments'.in.securitie§

' '

was the, largest

single component of. assets:. "($90.6 billion)::,"For.,

smaller organizations-th6se with assets of less than

$500,000--cash and savingireipiesented 43 Oerc'e'nit

of their total., holdings (.s3.2 billion).

.1 m6rtgages and. other.' note's~ payab'e .;Were- th em,

argest" sin-ale :liability -. itern `916;2,' billion for 1985.

Organizations with assets $50,000,000 or more rep.resented 59 percent ($46.2,billion) of that total, and

organizations with , asset - holdings. between

$1.01,00.0,00011and $50,000,000-acccliunted for.an-ad-.,

'ditional 23 percent ($1, 8 billion),.,

The' balance sheet of ''a tax-exempt,, Section

501(c) (3), organization. does. not. have. an. owner's

equity secti on; instead earnings accrue to the net

worth /fund ' -balance section., The" net', wbrth/fund

balance

total for. these organizations was -$237.2

billion, 66 Oetcent of-total assets,for 1985.~ In exchange for tax exemption, the se organizations f,00it

' on invested cc~r)ital.,

the privilege of paying dividends

This is an important difference between the nonprofit

..Charitable. organizations and. for-profit commercial

entities [5]:

TYPES OF ORGANIZATIONS

Figures G, H, and I display information available.

on the -types of nonprofit charitable organizations

Nonprofit Organizations, 1985

ure G

Selected Financial Data by Major Type of Nonprofit Charitable Organization, 1985

Number of Returns 106,449

Assets $423.5 Billion

Revenues $268.4 Billion

Contributions Received

$55.8 Billion

Figure H.-Selected Balance Sheet and Income Statement Items, by Type of Charitable Organization, Reporting Year 1985

[All figures are estimates based on samples-money amounts are in millions of dollars]

Type of organization

Total, all charitable organizations ..............................

or religious-affiliated organization . .......................

Chu

Educational

rch

institution-7...................... I

.............

Hospital

.........

Governmental

* .......

unit....................

..............................................................

* - ... * ..... ... ........ * .

Hospital research organization ..........................................

Organization supporting a public college ..........................

Publicly~supported organization .........................................

Organization supporting charitable organizations ..............

Organization testing for public safety .................................

Type not reported ..............................................................

Total

assets

Total

liabilities

Total

nwenue

program

semice

rwenue

Total

expenses

(1)

(2)

(3)

(4)

(5)

$423,544.

3,201

1109820

35:877

2 052

1,587

4.894

88,015

76,924

189

985

$186,390

1,227

21 725

67:530

737

361

799

37,829

55,686

472

$268,390

2,999

51.184

115.239

1,961

803

2,095

70,789

22,703

141

471

$167,893

1,650

28,809

102,398

1,027

267

361

25,626

7,460

134

161

$244,214

2,941

42,350

107,914

1,866

718

1,519

66,174

30,203

123

406

' Churches are not required to file a Form 990. Most of the organizations in this category either filed voluntarily or misreported their type of organization. The estimate is, therefore, not inclusive of the majority

of religious organizations.

NOrE: Detail may not add to total because of rounding.

Nonprofit Organizations, 1985

Ins urance and Annuity Association, YMCA Retire-.

ment

, Fund, and Julliard Musical Foundation, had

nearly two-thirds of their total assets in investment

securities and only 5 percent in land, buildings, and

equipment.

that filed Form 990 for 1985. This information was

based on the section of the return that asked an

organization to supply a reason for its not being

classified in the "Iess-favored" tax category of private

foundation. (A private foundation is subject to an

excise tax on investment income and to certain types

of taxes for activities that are not allowed by the

Internal Revenue Code because it has private

sources of funding.)

Hospitals, educational institutions, and "publiCIY7

supported organizations" were the major categories

of nonprofit charitable organzations in terms of

returns, assets, revenue, and contributions received

i comprised of

(See Figure G). This latter group As

other qualified organizations that are operated for

purposes that are beneficial to the public interest and

that receive support from a broad cross-section of

the public. (Examples of this type of organization

included United Way campaigns, American Cancer

Society, community foundations, Corporation for

Public Broadcasting, and the Humane Society of

America.) Together, the assets of these three types

of organizations totaled $333.7 billion, their revenue,

$237.2 billion. They represented 79 percent and 88

percent-respectively, of the totals for-all-the nonprofit-charital~le organizations

As would be expected, program service revenue

was the principal source of revenue for hospitals (89

percent of total revenue) and also for educational

institutions (56 percent), but it was only 36 percent

for publicly-supported organizations. These latter

organizations derived one-half of.their total revenue

from contributions. Figure I details the types of contributions received by the major types of charitable

organizations. Nearly two-thirds of all contributions

was received by the publicly-supported org*anizations, with Government grants and direct public SUP7

port comprising 88 percent of their contributions

total. For these organizations, the ones with assets

of less than $10,000,000 accounted for two-thirds of

the contributions received, although they accounted

for 98 percent of the returns filed. Educational institutions received' ohe-fourth of their total * revenue

through contributions. Hospitals, on the other hand,

depended on contributions for just 2 percent of total

-revenue.

SUMMARY

Hospitals accounted for 43 percent of total

revenue and 32 percent of total assets but only 4

percent of the number of returns. While publicly-supported organizations comprised 69 percent of the

total returns filed, they accounted for only 26 percent

of total revenue and 20 percent of asset holdings.

Educational institutions accounted for 11 percent of

returns but ranked second in terms of assets with 26

percent [6].

For 1985, nonprofit charitable organizations

reported total revenues of $268.4 billion. Of that, the

fees collected for program services--those activities

conducted in support of the purpose for which tax

exemption was granted--accounted for 63 percent.

Asset holdings were $423'.5 billion, of which land,

buildings, and equipment accounted for 34 percent

of the total.

The largest asset holdings for these three major

types of organizations were land, buildings, and

equipment, representing 46 percent of hospital assets, 40 percent of the assets of educational institutions, and 34 percent of the assets of publicly-supported organizations. In contrast, organizations that

supported public charities, of which examples included College Retirement Equities Fund, Teachers

Contributions were $55.8 billion. This source of

revenue was particularly important to organizations

with smaller asset holdings; those with holdings of

less than $1,000,000 depended on contributions for

one-half of their support. Expenses totaled $244.2

billion, of which 85 percent was in support of the

program services that formed the basis ' of, the

organizations' tax exemption.

Figure I.-Contributions Received, by Major Type of Recipient Nonprofit Charitable Organization, Reporting Year 1985

(All figures are estimates based on samples-money amounts are in millions of dollarsl

Total contributions

re"Kvd

Direct support

Indirect support

Gowntment grants

Type of organ ization

Amount

Total. all charitable organizations

Educational institution ............................

Hospital

...........................................

Publicly-supported organization .............

Organization supporting public

charities ................................................

Po='a

Amount

Poo-=ge

Pe.='s

(6)

(7)

(a)

100.0

8.1

3.1

72.8

$25,321

6,268

751

16,725

100.0

24.8

3.0

66:1

5.3

263

1.0

(1)

(2)

(3)

$55771

12:310

2,641

34,833

100.0

22.1

4.7

62.5

$24,750

5,580

1.712

13.960

(4)

22.6

6.9

72.8

$5,699

462

179

4,148

2,2§0

4.1

1,728

5.3

299

Amount

Percentage

01 total

Amount

Nonprofit Organizations, 1985

A total of 106,449 returns were filed, with publiclysupported charities accounting for 69 percent of the

total. Hospitals, as a group, led in both revenues

and assets.

Figure J.-Coefficlent of Variation for Number of Returns

Determined for Specified Asset-Size Classes

DATA SOURCES AND LIMITATIONS

The statistics in this article are based on a sample

of Tax Year 1985 Form 990, Return of Organization

Exempt from Income Tax, filed by organizations classified under Internal Revenue Code section 501 (c)(3)

and having accounting periods ending December

1985 through November 1986. Forms 990-PF filed

by private foundations under section 501 (c)(3) were

excluded. Calendar-year filers represented 44 percent of the population, while 56 percent of the noncalendar-year filers had accounting periods ending

in June. The sample included 48 "group returns" [7].

The estimates of nonprofit charitable organizations were based on a random probability sample of

1985 unaudited information returns stratified by

asset level.The sample was drawn from a multi-year

sample frame of 123,501 organizations based on the

latest return filed by each. Consequently, the sampling frame of 123,501 organizations included some

whose most recent return filed was for a year prior

to 1985. The rates in the sample design ranged from

.0021 for returns with assets of less than $500,000

to 1.00 for returns of organizations with assts of

$10,000,000 or more. A sample of 6,526 returns was

drawn from the frame, and either a 1985 return was

secured or a determination was made that there was

no 1985 return. For the final study sample, to compensate for the fact that not all 1985 returns were

secured, the sample weight. was increased for the

asset classes under $10,000,000. For returns of

organizations with assets of $10,000,000 or more, all

of which were to be selected, prior-year returns of

the same organization were substituted in some

cases and, in other instances, a weight of slightly

more than one applied to compensate for other

cases in which neither the current or prior year

returns was located.

Because the data in this article are estimates

based on a sample, they are subject to sampling and

nonsamping error. To use the statistical data properly, the magnitude of the sampling error should be

known. The size of the sampling error is estimated

by the approximate coefficients of variation (CV's) as

shown in Figure J. The approximate CV's shown

here' are intended only as a general indication of the

reliability of the data. For a number other than those

Coefficient

variation

Under

$500.000

or blank

$500,000

under

$2,500,000

(2)

(3)

0.025

0.050

0.075

0.100

0. 50

0.200

80,800

61,600

44,100

31,600

17,400

10,700

17,600

13,700

10,000

7,200

4000

2:500

5,300

2,600

1,400

800

400

200

$2.5W.000

$, under

0,000,000

shown below, the corresponding CV's can be estimated by interpolation.

NOTES AND REFERENCES

Ill

See Hilgert, Cecelia, "Nonprofit Charitable Organizations, 1 983," Statistics of Income Bulletin,

Winter 1985-86, Volume 5, Number 3.

[2]

The total number of tax-exempt organizations,

including those not required to file Form 990,

was obtained from the Internal Revenue Service

Exempt Organizations Business Master File,

Monthly Exempt Organizations Statistical Summary, unpublished tables.

[3]

See Riley, Margaret, "Private Foundation

Returns, 1985," Statistics of Income Bulletin,

Summer 1989, Volume 9, Number 1.

[4]

All inflation-adjusted figures cited in this article

were derived using the Gross National Product

Implicit Price Deflator, 1982 = 100, calculated

by the U.S. Department of Commerce, Bureau

of Economic Analysis, and published in the

Economic Report of the President, 1989.

[51

For additional information, see Gross, Malvern

J., Jr., and Warshauer, William J., Jr., Financial

and Accounting Guide for Nonprofit Organizations, 3rd ed., John Wiley & Sons, 1983.

[6]

See Mahler, Susan, and Skelly, Daniel F., "Nonprofit Charitable Organizations: A Decade of

Change (1975-1985)," Statistics of Income and

Related Administrative Research: 1989, U.S.

Department of the Treasury, Internal Revenue

Service.

[7] A parent organization could file a return for

affiliated organizations that were subject to the

parent's control and were tax-exempt under a

current group exemption letter. All the organizations on a group return had to have the same

accounting period.

Nonprofit Charitable'Org'aniiationsi 1985

Table l.-Rieturns of Tax-Exempt Section 501(C)(3) Organizations: Selected Incorhe and Balance Sheet Items, by -Size of

Total Assets, 1985

[All figures are estimates based on samples-money amounts are in thousands of dollars]

Size of total assets

Items

Total

Un= 2.3

$100,.,

Returns of section 501(C)(3) organizations . ...........

Total assets .............................. :............................

Cash (non-interest bearing):

Number of returns ...........................................................

Amount ...........................................................................

Savings and temporary cash investments:

Number of returns ..........................................................

Amount ...........................................................................

Accounts receivable (net):

Number of returns ......................... ................................

.Amount ...........................................................................

Pledges receivable (net):

Number of returns .................................

...............

Amount ........................................ ~% ......................

Giants receivable:

Number of returns ......................................... ................

Amount ...........................................................................

Receivables due from officers, directors, trustees

and key employees:

Number of returns ..........................................................

Amount ...........................................................................

Other notes and loans receivable (net):

Number of returns ..........................................................

Amount ............................................................................

'Inventories for sale or use:

Number of returns .................... .....................................

~Amount ....................................... ............ ......................

Prepaid expenses and deferred charges:

Number of returns ..........................................................

Amount ................. : ............................ : ............................

Investments-securities:

-Number ovreturns~~__..............................

Amount .............................................................. ...........

Investments-land, buildings and equipment

(minus accumulated depreciation):

Number of returns

..... ... .................... ........................

. . ............ .

Amount ...................................................

Investments-other:

Number of returns ..........................................................

Amount .......................................................

...........

Land, buildings, and equipment (minus

accumulated depreciation):

Number of returns ................................. ........................

Amount ...........................................................................

Other assets

Number of returns ............................ : .............................

Amount .............................................. i

................

Total liabilities ......................................................

Acco6nts payable:

Number of returns ..........................................................

Amount ..........................................................................

Grants payable:

Number of returns ..................................................

Amount

..................................................................

Support and revenue designated for future periods:

Number of returns ..........................................................

Amount ...........................................................................

Loans from officers, directors, trustees and key

employees.

Number of returns .......... I...............................................

Amount

:..................................... _ ....................

Mortgages and other notes payable:

Number of returns ...............................

..................

Amount ........................ .................................... ..........

Other liabilities:

Number of returns.: ............................... ........................

Amount .......... : ................................................................

Total tund balance/net worth (120Y):

rNumber of returns ............................................................

Amount .............................................................................

Total liablilties,and fund balances/net worth:

Number of returns .............................................. :.............

Amount ............. ...............................................................

Total revenue:

Number of returns ............................................................

Amount., ..........................................................................

Total contributions received:

Number of returns ....................... ..................................

Amount ...........................................................................

Contributions received from direct public support:

Number of returns ............... ........................................

Amount .........................................................................

'Contributions received from indirect public support:

Number of returns ........................................................

Amount ............................ : ............................................ 1

Footnotes at end of table.

$100.000

$ u nde ' 3

51301000

$500.000

.1 under

.000.000

$1,000,000

$1 und er

0,000,000

$10,000.000

un d o,

$S0,000,000

$50,000.000

or more

(1)

(2)

(3)

(4)

(5)

(6)

(7)

106,449

423,544,289

46,056

1,479,862

29,088

6,074,793

9,450

6,704,112

16,589

53,191,111

3,777

85,813,060

1,489

270,281,351

88,948

9,529,486

37,330

306,172

25,210

701,668

8.297

565.843

13,960

1,314,080

3,016

1,597,145

1,136

5,044,579

75,559

37,321,380

30,058

587,926

21,331

1.632,274

7,260

1,135,129

12,730

7,219,825

3,020

8,069,952

1,161

18,676,275

61,682

28,582,382

18.422

125,397

11,150

631,081

5.992

630,987

11,431

2,762,441

3,298

7,464,554

1.388

16,967,921

5,093

4,308,883

485

11,209

485

41,765

346

40,565

2,714

1,387,535

727

1,457,532

337

1,370.277

6,701

2,310,367

1,639

42,222

970

48,753

1,383'

171,868

1,653

745,022

468

521,043

288

781,458

2,734

.517,512

485

4,152

1,454

11,619

115

3,174

373

14,375

191

72,685

115

411,508

16,068

9,471,027

2,424

28,697

4,363

264,783

2,S35

111,280

4,291

1,355,338

1,654

2,027,800

_800

5,683,128

21,677

3.136,1456

4,363

19,685

4,848

106,212

2,766

82,368

5,922

450,018

2,575

~1,203

1,589:901

33.588

3,161,384

6,302

7,181

9,696

72,949

4,264

.60,972

9.364

324.963

2,768

768,443

1,194

1,926,876

15,416- -485116,915,993

251

1,939- -2,074-- - ---7%432- -2,460-324,657

613,396

8,946,655

16,408,667

~1,02590,622,367

8904

7,425:487

1,939

9,775

2,909

218,964

1,037

276,654

1,964

1,442,655

722

1,761.064

332

3 716,375

7,320

30,406.604

485

5,202

1,454

254,493

807

151,795

2,669

1,889,039

1,235

3,571.M

670

24,534,851

'62,929

143,335,753

19,392

324,358

17,938

1,661,489

7,030

2,643,248

13798

22,857:699'

3,395

35,694,465

1,377

80,254,494

37,370

27,121,562

186,389,508

10,666

7,631

998,857

7,272

104,080

1,978,533

5,301

216,831

2,357,913

9,861

2,481,465

20,259,930

2,988

5,610,212

32,497,825

1,282

`18,7bl,343

'128,ii(I,449

64,574

24,317,829

21,331

491,371

16,968

588,219

7,606

606,693

13,691

3,310,028

3,534

5,295,500

1,443

1 4,026,017

3,482

2,901,022

485

211

970

76,066

461

34,297

1,113

446.937

324

812,140

129

.1,5~1,371

12,919

5,247,044

2,424

20,709

4,363

158,541.

1,613

281,037

3,497

1,517,398

754

1,674,225

268

1,595,134

3,216

.357,210

1,454

4,928

1,454

.28,799

115

576

124

68,788

84,582

169,537

31,975

78,196.369

6,302

276.701

8.242

893.018

4,725

1,000,659

8,939

11,769,482

2,601

18.044,597

1.166

46:211,912

40,179

75.370,032

13,574

204,938

8,726

233,889

4,840

434,650

9,049

3,147,297

2,764

6,586,781

1,226

64,762,477

105,941

237,154,778

45,571

481,004

29,088

4,096,259

9.450

4,346,199

16.474

32.931.180

3.773

53.315,235

1,485

141,984,901

105,479

423,544,288

1,479,862

6,074,793

9,450

6,704,1 ~ 3

16,589

53,191,110

3,777,

85,813,060

1,489

270,281,351

106,449

268,389.632

46,056

6,246.775

10,664.649

9,450

10,116,752

16,589

34,596,728

3,777

58,463,873

1,489

148,3 0.855

84.067

55;770,719

35,875

.3,392,202

22,301

5,637,893

8,067

6,080,384

13,222

11,678,417

3,275

10,348,427

76,266

24,750,168

31,512

1,523,549

20,846

1,491.669

7,260

1,W 764

5,470,695

3,077

6,060.907

1 .318

18.633,395

,- .

1,211

~8,685,583

22,134

5.699,416

7.757

191,778

6,787

628,348

668

1,354,896

333

1,734,512

2190

4,400

1,464,547

Nonprofit Charitable Organizations, .1985

Table l.-Returns of Tax-Exempt Section 501(C)(3) Organizations: Selected Income and Balance Sheet Items, by

Total Assets, 1985-Continued

Size of

[All figures are estimates based on samples-money amounts are in thousands of dollars)

Si.0 of total assets

Items

Total

Under 2,3

$100'.000

Total revenue (continued):

Government grants:

Number of returns .......................... .... . ........................

Amount .........................................................................

Program service revenue:

Number of returns ..... .....................................................

Amount ............ ..............................................................

Membership dues and assessments:

Number of returns ..........................................................

Amount .............................................................. I............

Interest on savings and temporary cash investments:

Number of returns ..........................................................

Amount

.................................................................

Dividends and interest from securities:

Number of returns ..........................................................

Amount .......................................................................

Net rental income (loss):

.... ...

Number of returns ................... ... .............................

Amount .................................... ...........................

Gross rents:

Number of returns ................ ........................................

Amount ................................................... .....................

Rental expenses:

Number of returns .................... ....................................

Amount ........................................................... ............

Other investment income (loss):

..............

Number of returns ..........................................................

Amount ............................................................

Total gain (loss) from sale of assets:

Number of returns ..........................................................

Amount ...........................................................................

Gains (loss), sales of securities:

Number of returns ..................................... ..................

Amount .........................................................................

Gross amount from sales:

Number of returns .................. ....................................

Amount .......................................................................

Cost or other basis and sales expenses:

Number of returns ......................................................

Amount ........................................................... ...........

Gain (loss), sales of other assets:

Number of returns ............................................. I ..........

Amount .........................................................................

Gross amount from sale of other assets:

Number of returns ......................................................

Amount .......................................................................

Cost of other basis and sales expenses:

Number of returns ........................................ I .............

Amount .......................................................................

Net income (loss), fundraising:

Number of returns ..........................................................

Amount ...........................................................................

Gross revenue:

Number of returns ................ ........................................

Amount .........................................................................

Direct expenses:

Number of returns ...................................... ..................

Amount .........................................................................

Gross profit (loss), sales of inventory:

Number of returns ..........................................................

Amount .................................................... ......................

Gross sales minus returns and allowances:

Number of returns ................................... ....................

Amount .........................................................................

Cost of goods sold:

Number of returns ........................................... .............

Amount .........................................................................

Other revenue:

Number of returns ................................ ..........................

Amount ...........................................................................

Total expenses:

Number of returns ................................................. . ..........

Amount .............................................................................

Program services:

Number of returns ............................................. .. .. .........

Amount ...........................................................................

Fundraising:

Number of returns ........................... .. . ............................

Amount ...........................................................................

Payments to affiliates:

Number of returns .................................... .. . ..

Amount ..........................................................

$100,000

-sw,

under 3

000

$500,ODO

$, under

.000,000

$1,000,000

$1 under

01000,000

$10,000,000

under

$50,000.000

$50.000,000

or more

(1)

(2)

(3)

(4)

(5)

(6)

30,308

25,321,134

13,090

1,676,875

7,757

3,517,675

3,688

4,237,285

3.856

4,743,175

1,265

2,932,625

652

8,213,300

65,732

167,893,094

26,664

2,129,924

17,453

3,681,371

6,223

3,277,562

10,974

17,653.495

3,102

40,926,963

1,317

100,223,779

27 .517

3,751,104

15,029

252,552

6,302

516,196

2,305

158,988

3,385

1,188.322

391

633.777

105

1,001,269

81 ,248

4,502,911

33,451

62,671

22,786

147,596

7,952

143,012

12,926

762,328

2,978

1,037,807

1,156

2,349,497

15 ,979

7,689,457

970

641

3,878

41,013

2,074

46,110

6,290

740,192

1,944

1,193,753

823

5.667,748

12,555

612,747

1,454

45,464

3,394

-10,842

1,729

12.190

4,125

246,898

1,250

100,952

604

218.086

12,547

1,485,258

1,454

141.979

3,394

18,371

1,729

38.182

4,114

519,963

1,254

244,317

602

522,446

6,291

872,510

1,454

96,515

1,454

29,212

461

25,992

1,923

273,065

646

143,365

353

304,360

3 ,452

1,739.031

485

439

970

1,646

230

3,394

1,037

122,131

469

182,879

261

1,428,543

16 ,460

7,233 ,460

1 , 939

6. 531

3,878

27 ,505

1,959

17 ,410

5,652

401,736

2,059

949.722

972

5,830,556

11 , 636

6,458,279

1 ,454

6,251

2,909

22,491

1,152

22.453

4,085

336,266

1,428

805,472

607

5,265,346

11,598

53,884,912

1,454

16,325

2,909

179,164

1,152

172,553

4,075

2,465,057

1,409

7,313,099

599

43,738,715

9 ,559

47,426.633

970

10,074

2,424

156,673

922

150,099

3,566

2,128,791

1,191

6,507,627

487

38,473.369

6 ,678

775,181

485

280

970

5,014

1,152

-5,044

2,461

65,471

1,027

144.250

583

565,210

6,398

1,790,4B3

485

720

970

7 ,714

1 ,037

15 ,698

2 ,473

357 , 152

908

328,112

525

1,081,088

4,410

1,015,302

485

440

485

2,699

807

20,742

1 ,390

291,681

787

183,861

456

515.878

22,342

1,027,831

13 ,090

170,912

5,333

265,535

1,268

83,224

2,239

371,440

313

85,693

100

51,028

22,489

1,701,940

13.090

346,148

5,333

383,695

1,383

130,048

2,250

614,531

325

139,369

108

88.149

16,278

674,108

8,726

175,236

4,363

118,159

1,037

46,824

1,770

243,091

282

53,677

37,122

14 ,216

3,953,446

3 , 878

39,433

5,333

160,048

1,498

40.454

2,436

492,969

742

1,315,995

329

1,904,548

14 ,214

7,218,473

3, 878

148,001

5,333

471,834

1,498

214,457

2,436

1,006,136

741

2,205,312

328

3,172,733

13,293

3.265,027

3,878

108,569

4,848

311,786

1,498

174,003

2,092

513,167

669

889,317

308

1,268,185

45,826

14,215,793

14,544

145,998

14,059

196,682

4,379

254.024

9,070

938,799

2,653

1,687,905

1,121

10,992.385

105,215

244,214,146

45,571

6,206,511

28.603

10,495,551

9,334

9,700,828

16,455

31,917.324

3,764

53,480,945

1,487

132,412,987

100,497

206,594.040

42,662

5.013,830

28,118

8,807,915

8,989

8,229,789

15,654

26,372,398

3,621

43.496,534

1,452

114,673,575

27,531

2,226,224

9,696

219,270

7,272

109,548

3,111

117,704

5,329

418,656

1,482

580,784

641

780,262

3,697

810,768

1,454

33.158

970

35,275

230

18.701

845

152,146

128

297,768

273,720

1 Excluding Private Foundations.

2 Includes zero assets or not reported.

3 Money amounts in this column should be used with caution because of the small number of sample returns on which they are based.

NOTE: Detail may not add to total due to rounding.

Nonprofit Charitablis Or'&niiation IS:1 085.

Table 2.-Returns of Tax-Exempt Section 501(C)(3) Organizations: Selecte~ Income-and Balance Sheet ltierfi*.'b~ State.

1985'

[All figures are estimates based on samples-money amounts.are in thousands of dollars)

Selected receipts

Number of

returns

state

pit ect public: support

Total contributions

received

Total

nnrenue

Indirect public support

Number Of

return a

Arnotma

Number Of

returns

A-m.

Number'ot

returns

(1)

(2)

(3)

(4)

(5)

(6)

.(7)-

United States, total ..........

106,449

268,389,632

84,057

.55,770,719

76,266

24,750 168

22,134

Alabama ............. :........................

Alaska :

: ...............................

Arizona ........................................

Arkansas ................ ....................

California .....................................

.888

525

263

953

12,214

2,257,332

156,354

1,790.502

1.289,630

28,865,873

710

221

443

8.582

378,384

48,774

592

207

430

7,276

137,744

29,314

154,861

11~,6052.926,144.

140

1,631

Colorado ......................

3,033,472

4,599,438

777,761

6,363,245

9,948,046

1,315

1,393

2,256

3.486

1,303

1,390

1,271

3,444

314,004

Connecticut ....................... ..........

Delaware ............

District of Columbia........ ...............

Florida .................... ....................

1.350

1,893

2,393

4,073

Georgia ............................ ..........

Hawaii .......................... ..............

Idaho..: ......................... ..............

Illinois ..........................................

Indiana .........................................

1,335

402

146

4,595

4,023

4,143.138

987,165

604,021

15,348,396

5,732,313

1,163

274

135

3.729

3.344

1,073,932

344.226

319.985

3,657,150

1,151

273

134

3,694

2,346

Iowa ................ ...........................

Kansas .......................... .............

Kentucky .....................................

Louisiana .................................. Maine ..........................................

1.270

.732

928

714

1,080

1,867,324

1.463,715

2,048,871

2,284,838

981,726

1,223

726

755

688

1,059

219,374

182,902

305,466

567,202

Maryland

................ ...........

Massachusetts ........... .................

Michigan... ..................................

Minnesota

Mississippi ............... ...................

2.967

5,056

4,444

1,516

6981

3,501',952

15,299,534

9,397,848

3,714,138

1,135,430

1,354

3,871

2.89~

1.476

692

289.160

4,335.445

1,j1 1,891

1,024,208

Missouri ........................... ...........

Montana

...............................

Nebraska .....................................

Nevada ...............................

New Hampshire ..........................

2,790

11,436

3,069

170

7,261,965'

568,337

45,226,470

5,072.947.

7791,656

2,584

9,520

Ohio ....................

Oklahoma ....................................

Orebon:.......................

...........

Pennsylvania ...............................

Puerto.Rico ................ : ............

Rhode Island.. .............................

South Carolina ............................

South'Dakota ..............................

Tennessee ............. ............. __

Texas

......................................

6,181

1,708

2,286

6,049

1.405,661

2.042,101

1,929,316

20,395,716

124,613

702

412

2,079

4,776

Utah ............................................

Vermont ......................... .............

Virginia

.................. ..............

shington .................................

st Virginia ...............................

Wisconsin ....................................

Wyoming .....................................

. ..... ...

........

ootnote(s) at end of table.

512,103

768,025

42.470

2,083.363

3,083,541

1,165,854

175,336.

2,289

6,121,352

1,163

_____45- -3981977- ___34

936,109

181,058

298

1,023,478

285

New Jersey ....................

New Mexico ................................

New.York .....................................

North.Carolina .......... ..................

North Dakota ...............................

Foreign 3 ....

390,085

196,407

5,454,065

An unt

(10)

30,ift

25,321,134

28,301

1.023

7,987

1~38

144

35,685

538,575

2,824

256

1,106

1.007

89095

12:892

1,054

.274,900

558 .

389,912

1,444

212,338

18,436

227,237~

45,117

1.989,347

.1 woos

215.177

1 3.600,

.1.216,517

1,743,890

498,900

68,676

81,532

1,14~,993

5501,759

293

1,437

1,037

68,404

5,666

1,531

297

135

119

1,983

2,076

566,628

269.884

236,923

2,189,297

576,007

1,220

-715

265

570

1,058

150,851

108,177

247,420

106,236

29,795,

491

165

533

620

499

57,565

54, 947

47,592

448,708

12,993

1,342

3,854

2,889

1,462

664

202,944

1,315,526

601,331

510,461,

97,614;

655

1,297

267

487

107

11~430

1,546

295

178

7.1,332

2,996.924

408,108

'350.558

45,207

413,756

8.799

156,112

58,258

149,900

212

119

193,966

618

5,079

228

135

442,075

- 3,443.

13,105

1.388

215,969

3,433

959

4,214

1,281

2.2 39

624

509

978

405,934'

16,219

3,183,579

534,658

538

539,957

37,816-,

591,946

949.740

319,859

36,089

10,958

19,778

10,454

12,258

11.528

14,884

2~,994

302,452

163,190

32,515

726

1,986

2,554

9,210

2.406

157

463,191

26,212

4,077,369

756,701

64,589

910

1.727

642

4,982

1,438

1.653

4.783

2,421,894

505,347

355,239

3.042,207

3,971

1,436

1,647

4.735

2,436

619

1,239

310,495

61,539

920,820

233,673

280,412

1,867,552

1,437,007

1,086.741

871,671

3,908,037

10,247,272

700

'399

1,938

3,768

271,897

103,064

687

399

1.935

3,145

84,564,

67,364

31,871

419,196

1,303.396

11'6

616

1,545

75,726

5,192

132

635

1,683

2,688

691

1.102,016

302.632

5,541,774

3,959,111

1.358,452

130

.625

1,637

1,683

.663

623

1~125

1,175

533

16,264'

.16,442

963,669

200,114

36,358

628

1,381

3,545,083

56,943

1,131

8,669

1.104

189,029

8,638

681

143

3,913,076

119

2,037,461

415.5k

42,518

632.748

189,401

24,761

1.834,386

561,117

163,667

283,877

-1

knourm

5,699,416

1.085,094

45,865

8,841.350

1,443,704

67,166

2,290.987

Number of

returns

(9)

1,049,796

1,145

___1 2-.860- ____34174,296

60.372

175.771

283

2,536

157

Gmernment grants

1,580,402

152,346

2,039

1,190.579

261 , 837

69,313

988;399

" .. :61,526

171

849

111 ,607

30 ,507

~, 8,971

121 ,096

741,482

126'

493

695

531

139.

171.*137

tr8.198

804A0

348:956

1 24.140

62,988

(2)

31,859

52,749

~ I ', _-,'1,569,152

9.836

5.514

186.255

(2)

1,675

92,456

246.110

121

66,537

12,046

3,170

Nonprofit Charitable Organizations, 1985

Table 2.-Returns of Tax-Exempt Section 501(C)(3) Organizations: Selected Income and Balance Sheet Items, by State,

1985 '-Continued

[All figures are estimates based on samples-money amounts are in thousands of dollars]

Selected expenses

Selected receipts--cwtinued

State

Membership dues and

assiessments

Pingram service revenue

Number of

returns

Amount

Number of

returns

Amount

(11)

(12)

(13)

(14)

Fundraising

program semice

Total

expenses

Number of

returns

Amount

Number Of

returns

Amount

206,594,040

(17)

(15)

United States, total ..............

65,732

167,893,094

27,517

3,751,104

244,214,146

100,497

27,531

2,226,224

Alabama...................................... - Alaska ..............................................

Arizona ............................... .............

Arkansas ..............

......................

California ..........................................

858

215

940

488

252

3,500

14,123

18,738

8,769

16,414

552,456

2,156,153

140,829

1,694,798

6,305

1,645,597

62,938

1,226,425

928,415

20,448,731

1,177,137

26,277,709

887

524

240

952

11,320

1,853,397

118,218

1,405,707

942,994

22,788,085

133

2,286

7,763

1,181

19,411

7,395

307,829

Colorado ............................. ...........

Connecticut .................. ...................

Delaware...... ....................................

District of Columbia ..........................

Florida ......................

.............

349

1,629

1,815

2,703

2,074,896

3,076,495

506,581

3,126,818

5,826,814

120

527

283

1,015

14,517

79,225

14,435

518,971

47,984

2,753,214

4,057,889

645,325

5,892.757

9,180,362

863

1,889

2,378

4,036

2,275,130

3,471,008

516,774

5,169,873

7,616,089

288

833

1,154

603

30,119

62,266

2,488

69,287

54,349

Georgia .............. ............... .............

Hawaii ................................. ............

Idaho .............................................. Illinois ...............................................

Indiana

........................ ..........

415

283

2,868

2,785

2,427,391

461,444

223,433

9,933,704

3,887,918

193

225

538

123,769

5G4

124,716

56,221

3,643,292

894,628

564,895

14,025,030

5,124,701

1,322

401

146

4,569

4,009

3,098,063

657,531

511,395

12,148,814

4,187,385

226

140

1,884

1,103

31,078

10,261

892

109,957

40,554

Iowa .................................................

Kansas ............. ............. .................

Kentucky ..........................................

Louisiana ...............- ........................

Maine ............................................. -

747

232

293

583

1,407,290

1,112,566

1,561,129

1,418,540

782,080

129

499

486

51,741

15,147

7,175

29,874

2,290

1,691,843

1,309,693

1,842,637

2,176,073

886,454

1,268

732

418

712

595

1,298,216

1,132,590

1,608,023

1,716,987

697,848

555

519

14,165

6,869

11,495

5,362

3,649

Maryland ..........................................

Massachusetts .......................

Michigan

.................................

Minnesota ........................................

Mississippi .................................. ..

1,846

3,176

2,770

1,371

2,533,350

8,201,630

7,208,901

2,279,031

782,210

2,094

337,807

83,340

221,290

20,392

2,263

3,180,581

13,139,972

8,653,522

3,320,131

1,049,344

2,466

2,496,598

4,932

4,437

1,514

698

11,211,256

6,814,113

2,991,035

943,114

873

1,360

308

16,031

97,733

47,114

31,117

3,019

Missouri ............... ............................

Montana....... ...............................

Nebraska .....................................

Nevada ..................... . .....................

New Hampshire ...............................

1,522

159

4,355,578

365,874

617,180

104,736

662,896

649

88,390

4,834

18,731

5,383,045

387,355

797,182

132,124

871,711

1,781

297

4,536,585

337,958

229

133

25,596

2,116

13,569

129

16,188

New Jersey

............ - .................

New Mexico

..............

New York ...........

........................

North Carolina ....... ..........................

North Dakota ................................. -

2,119

7,752

1,914

4,960,180

394,491

20,368,577

3,117,146

672,027

1,021

3,841

58,452

445,045

11,904

226

6,582,313

498,887

42,682,613

4,560,708

688,785

2,741

10,288

3,068

5,134,391

368,508

38,098,696

977

3,930

324

55,455

790

452,207

26,021

1,635

Ohio .................................................

Oklahoma ....................................

Oregon ............ ................................

Pennsylvania ....................................

Puerto Rico ......................................

2,484

822

1,306

4,675

7,686,305

1,156,668

1,437,691

15,370,967

62,247

2,048

617

2,026

125,888

21,254

3,762

94,999

(2)

10,016,446

1,823,080

1,799,892

18,786,919

116,003

5,668

1,689

2,285

5,961

8,002,108

1,441,416

1,861

1,005

521

2,096

102,826

45,566

11.6,32

17,042

265,947

Rhode Island ............. - .....................

South Carolina .................................

South Dakota

........................ Tennessee ........................................

Texas

..................................

563

401

2,044

2,265

854,584

827,578

729,995

2,751,962

6,264,475

657

230

972

1,373

54,486

12,246

22,648

16,227

182,433

1,171,878

963,417

815,521

3,519,204

9,073,236

692

412

2,065

4,616

1,007,434

712,092

698,333

2,944,403

7,442,057

159

128

306

1,036

8,608

5,244

3,952

38,355

96.505

Utah ............................. ...................

Vermont ............................................

Virginia ........... __ .....................

Washington

............................

West Virginia ....................................

130

624

1,470

1,711

190

689,331

239,013

2,924,180

3,151,480

997,696

618

496

93,807

7,311

9,923

1,002,875

288,803

4,939,332

3,740,152

1,263,182

131

633

1,667

2,685

689

937,949

224,155

3,924,411

3,034,789

1,132,878

501

294

524

506

674

1.551

70,018

15,755

5,954

Wisconsin .........................................

Wyoming ................................ __ .....

Foreign

732

2,782,192

27,145

289

29,822

(2)

3,253,821

42,287

1,261

2,648,373

38.857

286

23,876

183

2,645,710

Footnote(s) at end of table.

1,176,573

1;208

393

126

115

128

116

86,394

3,534,409

671,254

103,480

649,003

4,110,922

592,130

1,561,378

15,821,697

134

30,271

Nonprofit Charitabie Organ iz'a'tio'ng ;A 985

Table',2. _'Aeiu'rns'6f Tax-Eiempt_ Section 501 (C)(3) Orgainikations': Selected Income and Balafidi.Sheei Items, by StMe,

1985 -Continued

[All figures are estimates based on samples-money amounts are in thousands of dollars]

information items

Total liabilities and fund

balance/net ~nh

Total assets

State

Number of

returns

Total

liabilities

Amount

Number of

Mums

Amount

(20)

(21)

(22)

(23)

(24)

United States, total ..............................................................

105,479,

'423,544,289

186,389,508

106,449

423,544,288

Alabama ................ ..... : .......... ..... ... ....... .......a..........................................

Alaska .........................................................

... ..... .. I. ...... ... ........................

Arizona ................................ .................... ............................................ .....

Arkansas ................................. ........... .......... .............. ... ................ . .........

California.........................................................................................................

888

525

263

953

11,729

3,219,111

450.788

2,647,535

888

525

3.219,112

450,788

2,133,676

35,338,635

1,567,559

266,253

1,681,747

753,164

Colorado ........................................................................................ 1 ................

Connecticut

Delaware

" -* . ......

.. .....

"' '* .. ..... * ....... .. .. . .. *

District of..Columbia

... .... .... **...............

-* I........................................................................

"' '**

......... . ..... .* .. ......... ... ......

Florida.............................. ................................ .............................................

1,350

1,893

2,393

4,073

4,266,629

10,200,195

1,876,497

7,847,750

13,176,175

1,763,264

Georgia ...........................................................................................................

Hawaii....

Idaho ...............

... ... . .........

Illinois .......................

.. .. .. . ....... " -Indiana ................................

.. ...... I.............................................................................

. ...... . .... . . ......... .

1,335

402

146

4,595

4,023

6,380,303

2,073.588

634,545

20.864,363

8,414,805

1,624,167

555,326

237,464

7,805,152

3,277,851

Iowa ....................................................... .......................... .............................

Kansas ............................................................................................................

Kentucky ......................................................................... ............ ...................

Louisiana .........................................................................................................

Maine ................... ............ _: ................................ ..........................................

1,270

732

928

714

1,080

3.330,494

2,350,782

3,485,375

3,728,639

1,425,314

1.311,897

Maryland ............................................ ................................................. ..........

Massachusetts .............................................

.......................

...........

Michigan ...................................................

Minnesota .................................................

Mississippi ........................ ....................................

.....

........................................

2,967

5,056

4,444

1,516

698

5,266,257

25,188,329

11,710,275

6,762,684

1,872,503,

1,919,638

.8,170,043

4,691.7j4

2,476,046

659,622

15,212,838

2,103,289

488,110

2,841.734

5,283,928

766,630

1,424,019

1,575,802

525,302

Missouri ..........................

.......................................................................

2,289

9.712,560

3.369,242

Montana

.............................................. .......... ................

-45- -724 254- -393,391Nebraska ....................................................................... ................................

2.317:547

753,232

Nevada

................................. .......... : ............ I

............... ....................

~ 316,788

114,435

New Hampshire .......................................................................... :...........

298

2,485,996

777,197

263

953

12,214

2,647,535

2,133,676

35.338,635 -

1,350

1.893

2,393

4,073

4,266,629

10,200,195

1,876,497

7,847,750

13,176,175

1,335

402

146

6,380,303

2,073,588

634,545

20,864,363

8,414,805

4,595

4,023

1,270

732

928

714

3,330,494

2,350,782

3,485,375

3,728,639

.1,4~5,314

1,080

2,967

5,056

4,444

1,516

698

5,266,257'

25,188,329

11,710,275

5,762,W

1,872,503

9,712,560

2,289

_45

298

724,254

2,317.547

316,788

2,485,996

2,790

11,436

11,383,838

1,205,533

90.535,56~

3,069

170

7,509,212

1,033,933,

16,810,863

4.474,764.

New,Jersey..: ................................... .................................. ............ ..............

New Mexico.. ...............................................................................................

New York

...........................

....

......... ...... .

.... .... .... ..

North Carolina ....................................................... ........................................

North 'Dakota .............................................. ................................... :..............

2,790

10.951

3,069

170

111 : 383 :838

205533

90,535,565

7,506,212

1,033,933

t 4,586,460

531,764

63,074,754

1,988, 1'92

Ohio....................................................................... ...........................

Oklahoma .......................................................................................

Oregon" ................... ......................................................................

.... .

Pennsylvania ............. ...................................................................... ..............

... ....

Puerto Rico ...........

.........................................

..........................

6:181

1,708

2,286

6,049

16,810,864

4,474,764

2,576,707

27,097.883

122,252

6,095,243

1,4B3,278

1,112,531

10,984,867

57,987,

6,181

1,708

2,286

6,049

2,576,707

27.097,882

122,252

Rhodelsland .......... : .......... ............................................................................

South ' Carolina ....................... w ........................................ .. .............I ...............

SoutA Dakota ................................... : ...................... I ............ ........... I ..............

Tennessee ......................... ;~_ ..........................................................................

Texas ................................. : .......................... ....................................................

702

412

2,079

4.776

2,203,616

1,983.566.

1,786,264

6,079,557.

-16,849.815

690,962

667,51'2

1,632,664

2.100,859

.7,186,945

702

412

2,079

4,776

2,203,616

1,983,56(3. '

1,786,264.

6,679,557

19,849,615

Utah

....... :......................

... ...... ..... ... .........

...... . ... . .. .........

Vermont ........................................ ............................................ ....................

Virginia.: ................ ........................................... .................................. :..........

Washington ....................................................................... ......................

West.Virginia ........... : ............................................................ ..........................

132

635

1,683

2.688

691

1,703,748

839.483

7,704,461

4,759,433

1,924,704 -

588.994

237,295

.2,547,371~

2,b89,615

738,602

132

635

1,683

2,688

691

Wisconsin ....................................................

Wyoming .......................................... .............................................

..... ............

....... ......'' ...............

... * . ......

1,381

6,541,375

210,418

2,190,585

63,022

1,381

6.541,375

210."21:18

143

7,004,908

1,370,458

143

7.004,908

Foreign 3 . ....... .......

. ............. I .............................

.......... I....................

1 ~xcluding Private Foundations.

2 Less than $500.

3 Includes entities organized outside the United States that have received tax-exempt

Note: Detail may not add to total because of rounding.

559,480

1;70d,748

_ 839,483;

7,M4,461

4,759,433,

~1,924,704

recognition under Internal Revenue Code section 501(c)(3~ and that conduct part of their activities in the United Siates.

Nonprofit Charitable Organizations, 1985

Table 3.-Returns of Tax-Exempt Section 501(C)(3) Organizations: Functional Expenditures, By Size of Total Contributions

Received, 1985'

[All figures are estimates based on samples-money amounts are in thousands of dollars]

Size of total contributions received

Total

Item

Contributions

Zen) or

unreported

$25,000

$1und r

00;o

$100.000

under

$500,000

under

$1,000.ODO

$1,000,000

under

$10.000,000

or more

(8)

(2)

(3)

(4)

(5)

(6)

(7)

106,449

22,392

26,074

22,181

19,618

7,525

8,124

536

105,213

243,403,359

22,301

39,126,035

25,083

20,108,051

22,066

19.513,655

19,598

38,937,740

7.523

24,903,426

8,108

56,382.960

535

44.431,491

25,102

19,494,803

3,344

13,599.437

8,446

276,302

4,730

210,295

3,500

589,438

2,442

595,302

2,325

3,326,136

314

5,897,893

7,286

7,533,215

501

7,851

500

5,862,203

262

11,529

4,361

396,650

856

273,962

763

514,611

466,408

2.633

562,058

677

278,568

511

25,076

512

18,753

859

170,751

12,208

213

11,147

45,555

31,372

2,695,128

7,336

409,500

5,070

211,043

5,899

264,960

7.213

445,741

2,665

284,695

2,860

508,030

330

571,160

73,934

86,382,609

14,229

8,289,211

13,010

5,393,254

14,889

7,621,721

16,503

15,952,663

7,039

10,451,278

7,787

22,681,531

477

15,992,951

18,439

2,941,426

2,503

264,475

1,850

123,848

3,067

212,680

5,317

428,442

1,434

244,742

3,933

721,940

335

945,300

45,746

7,737,631

6,171

782,137

5,498

422,778

9,787

674,261

12,652

1,359,533

5,318

949,057

5,894

1,974,915

425

1,574,950

62.288

5,511,726

12,238

549,033

10,723

334,146

12,049

502,387

15,248

1,073,999

5.942

693,933

5,699

1.437,107

389

921,122

4, 180

97,076

119

4,621

417

1 ,011

9,808

894

6,535

824

14,290

1.255

46,218

15,188

57,103

512,698

14,290

71,085

11,548

41,405

10,217

46,384

9,971

105,067

4,934

76,953

5,778

113,396

364

58,408

24,828

696,243

5,082

118,711

4.825

49,085

4,689

70,500

4,019

119,529

2,333

54,325

3,554

198,597

325

85,496

82,461

18,781,066

15,686

1,941,049

19,291

1,444,339

16,627

2.010,089

16,352

3,908,694

6,854

2,187,438

7,206

4,340,727

445

2,948,730

74,435

1,602,020

14,484

178,959

16,403

80,471

14,919

117,593

15,818

247,111

5,915

176,583

6,474

443,456

421

357,847

64,370

1,097,083

9,610

80,464

14,083

53,553

14,501

43,940

14,866

137,957

5,429

76,201

5,481

443,017

399

261,951

61,710

6,559,516

10,462

691,032

12,596

379,545

10,525

452,300

15,423

1,067,299

5,403

796.227

6,884

1,899,008

416

1,272,105

53,066

2.989,994

8,779

281,883

10,047

213,402

9,819

266,051

13,166

559,646

5,483

318,543

5,369

807,275

403

543,194

62,200

1,804,480

6,861

134,290

16,378

121,010

14,365

112,152

14,115

326,271

5,321

154,687

4.754

556,131

406

399,938

62,314

1,974,568

8,357

163,560

13,881

81,131

14,300

88,339

11,760

162,447

6,433

198,311

7,154

729,108

428

551,672

46 ,442

899,582

8,416

252,558

7 ,425

160,915

11 ,272

49,184

12, 365

97,862

3,605

57,647

3.090

176,664

270

104,751

34,757

5,456,250

8,093

1,259,554

6,883

529,221

6,576

559,607

6,179

1,033,328

3,656

635,317

3,094

869.180

275

570,043

51,078

7.599.491

9,249

1,068.524

9,082

675,741

9.236

925,684

13.110

1.777,438

4,807

1,075,007

5,257

1,462,417

337

614,680

24,090

3,629,140

20,584

5,245,412

18,395

8,978,468

7,383

5,574,718

8,063

13,122,353

530

10,232,148

(1)

Number of 501(c)(3) returns

Total functional expenditures:

Number of returns ....................... ............

Amount ........................... ...... ..... . . .....

Total grants and allocations:

Number of returns ............................ ............

Amount .............................................................

Total specific assistance to individuals:

Number of returns ................................. .... ....

Amount .................................................... .......

Total benefits paid to or for members:

Number of returns ........................... . ..... .......

Amount ............................................................

Total compensation of officers, directors:

Number of returns .................... ........ .... ..

Amount........................................ ... ......

Total other salaries and wages:

Number of returns .......................................... .

Amount ...................................... ......... .

Total pension plan contributions:

Number of returns .............. - ....................... ....

Amount ............................. .............. . .... . .....

Total other employee benefits:

Number of returns .........................................

Amount ..................................................

Total payroll taxes:

Number of returns ...................... .. ....... . .......

Amount ............................................... .......... Total professional fundraising fees:

Number of returns ....................................... ......

Amount ....................................... .. ...... ... ....

Total accounting fees:

Number of returns..... .................... ....... ........

Amount ...........................................................

Total legal fees:

Number of returns ............................... ..........

Amount.................................................... ........

Total supplies:

Number of returns ............................................

Amount ...................................................... Total telephone:

Number of returns ...........................................

Amount .............................. ...... . ........ . ....

Total postage and shipping:

Number of returns ....................... .. .............

Amount ..................................... - .......... ..........

Total occupancy:

Number of returns ............................................

Amount .............................................................

Total equipment rental and maintenance:

Number of returns ............. - ............................

Amount .......................... ..................... ... ......

Total printing and publications:

Number of returns ............................................

Amount .............................................................

Total travel:

Number of returns ............. .. ............................

Amount ........................................................... .

Total conferences, conventions and meetings:

Number of returns ............................................

Amount ............................................. ..... .........

Total interest:

Number of returns .... .. . ....................... .......... ..

Amount .................................................. ..........

Total depreciation, depletion:

Number of returns ............................................

Amount .............................................................

Total other expenses:

Number of returns .................... .....................

Amount ......................................... ....... .......... .

$1 under

100,149

60,481,762

Excluding Private Foundations.

NOTE: Detail may not add to total due to rounding.

21.104.

13,699,524

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.